shrink from an increase of expenditure when an increase was absolutely required. In 1856, the Parliamentary Accounts show an increase of ¾ of a million on the Army compared with 1848, and a still larger increase of over 1⅓ millions in the expenditure on Civil Administration, The total expenditure was 5⅓ millions sterling greater in 1856, than in 1848, the first year of Lord Dalhousie's rule[1]. This increase of expenditure, due partly to expansion of territory, partly to increased efficiency, and chiefly to Public Works, was more than met by the increase in revenue.
During the same period (1848-1856 inclusive) the total revenue of India rose from over 24½ millions to over 30¾ millions, or, in round figures, by nearly 6¼ millions sterling[1]. Of this great increment more than 2 millions were derived from the land revenue — which in India is not so much a tax as a low rental that Government derives from the land. Lord Dalhousie swept away the cumbrous lumber of the antiquated Boards, alike in the Commissariat and Public Works, and replaced them by vigilant Departments under individually responsible Heads.
