INDIA. 538 INDIA. emor-Gcneral. There arc a number of points upon wliioli tlie local legislators in India cannot touch, and their proceedings are void if disap- proved by the Governor or Lieutenant-Governor, the Governor-General, or bv the Home Govern- ment. The following divisions, viz.: A.ssam, Central Provinces, IJer.nr. Ajmerc-Mcrwara, Coor^'. British IJaluchislan. the . danian Islands, and the new N'orthwot Frontier Province, are under chief commissioners. There are no local councils for these provinces, such legislation as they may need lx?ing supjilied by the Governor- General in legislative council. .AH the foregoing governmental divisions are subdivided into smaller divisions called districts, of which thero are in all 250, varying both in size and popula- tion. The executive ollicer in each district is culled the collector magistrate or deputy com- missioner. This office is remarkable in that its powers extend over every department of admin- istration. The ollieer has charge of the collecting of the revenue, of education, roads, sanitation, police, and jails, and he is judge both of first instance and of appeals. It has been the policy of the British Govern- ment to try to awaken a sense of civic responsi- bility among the natives, and it has encouraged the creation of the necessary machinery for local self-government. Much dilliculty has attended the etTort. owing to the absolute dominance which class distinction holds over the social order, mak- ing almost impossible the development of the idea of a mutual community interest. Some progress, nevertheless, is Ix-ing made. Every province of India has since 18C0 secured laws which place the administration of municipal affairs in tlie hands of local bodies. In small places these bodies are nominated from among the townsfolk, but in large places they are mostly elected. Under specified regulations, the local bodies may raise funds or receive grants of public money for local purposes. In 1901 there were 76i of these municipal towns, containing an aggregate population of 1 0..")00.000. The total income of these towns for the year mentioned was £-).828.2S8. The rural regions have also been supplied with district and local boards for pur- poses of self-government. In 1901 there were 1101 of these boards, including a total of 5.55.3 elected members and lO.fifil ex-official and nomi- nated members. The income of these rural regions for the year mentioned was f2,.509,S29. The probability of the development of a national representative native government is scarcely con- ceivable. The idea of a common countrj' or a national life does not exist. The masses are ignorant of even the geographical conception im- plied in the name India. There is, it is true, a national native Congress, which meets annually, but it is scarcely representative in any true sense or indicative of any popular national ten- dencies. There are high cnurt.s of jurisdiction at Cal- cutta, JIadras, .Mlaliabad. and Bombay, appoint- ments being made to them by the Home Govern- ment. These courts have a general oversight of the lower courts and are courts of appeal, but there is an ultimate api)eal to the judicial com- mittee of the Prii-y Council in England. The Punjab has a chief court, and the Central Prov- inces, Oudh, and ^lysore have each a judicial commissioner. Burma has two judicial commis- sioners, as well as a recorder. The great majority of the magistrates in the courts of original jurisdiction and of the civil judges are natives. Europ«'ans have certain privileges in court not possessed by natives. FiSAXCE. In the consideration of Indian finance; regard must be given to the denomina- tion in which the estimates arc made, li c^tinlatcd in pounds, as in the following table, there is an apparent decrease in mint of the non- conunereial items of revenue and exi>enditure. On the contrary, if estimated in rupees, most of them show a very decided increase. The depreciation in the value of the rupi'c. as meas- ured in gold, accounts for this difference; but since the burden upon the taxpayer is determined l)y the local purchasing power of the rupee, the question of the etfcct U|)(m the welfare of the native is a subject of dispute. Leaving out of account the ])roductive enter- prises of (he (Jovernment. which are largely self-supporting, it will be seen that customs and excise play a minor part in the support of tin: Government, while land revenue has contributed on an average considerably over a fourth of the total amount. The stamp, salt, and opium revenues also play a conspicuous part. The land revenue, however, is not absolutely nor relatively so important as formerly. Tliis revenue par- takes of the nature of a rent as well as of a tax. The rent varies with soil and the distance from the town, but averages about Is. lOd. per acre for the total acreage of cultivated land. The opium revenues are secured mainly from the monopoly of the industry in Eastern India, and the export duty collected in Western India. .Vn increase in the salt duties in 1888 established the pfesent uniform rate of 2'>; ru|M>es per mavind. The collections from stamps are principally obtained from court fee stamps. The largest item in the excise revenue is that collected from the manu- facturer of spirits, but other sources, as, for instance, the monopolies for the sale of liquors and intoxicating drugs, help to swell the amount. The interests of British trade have determined the policy of keeping the import duties — espe- cially those on cotton goods — at a minimum ligure, though the natives have at the same time demanded tariff protection. The general customs duties of 5 jx-r cent, existing prior to 1882 were abolished in that year, except those on salt, opium, wine, beer, spirits, and arms. In 1894 a 5 per cent, ad valorem was reimposed, except on machinery and a few other articles; but two years later' the duty on woven cotton goods was reduced to S'.j i)er cent, ad valorem, and cotton yarn was exempted from duty. Since 188C an income tax has been assessed upon incomes ex- ceeding 500 rupees. In the last two decades of the nineteenth cen- turi- the budget yielded a surplus for twelve years of the j>eriod, and showed a deficit for eight years. The heaviest drain upon the Imperial Ex- chequer is made by the military charges. They are followed closely by the cost of the civil ser- vice. Both of these items, according to the con- sensus of native opinion, are unnecessarily bur- densome upon the country. The army charges are irritating because the natives consider the ,nrmy too large, and particularly because of the large proportion of British soldiers who monopolize most of the best positions, and whose salary and pensions are largely taken or sent out of the countrv. The Civil Service excites native criti-
