The Sun.
London, England, 1856-07-22 00:00:00

Payments in realisation of the revenue
Increase. Decrease

X 141,516 -
£132,72g
......
4
_

Chirges of collection, &c....
Allowances out of revenue by treaty
Sinking fund, Tanjore,
Allowances to village officers,
enamdars &c.
Charges of the Nagpore territory
Ditto, Oude ditto
Charges in India :
Civil and political
Judicial and police 173,779
1
Public works, buildings, &c.... ,030,218
Military
Marine, Indian Navy, &c
Charges of the Straits settlements
Nint
Interest on debt •
Charges in Engiand :
Di,;idends on East India Stock
Interest ou home bond debt
Steam communication with India.
Ditto, with extended' communica-
tions, paid to her Majesty's Go-
vern taint ..
On account —building, &e., a steam
vessel for Madras Government
and cost of coals for use of steam
vessels in India
Transport of troops and stores
Vuilough and retired military pay
Ditto, marine ditto
Her Majesty's troops in India
Charges, general (home establish-
ment, &c.)
Absentee allowance to civil ser-
vants
Aiumities of Madras Civil Service

75,570

246,235
874,303

193,99 G

72,832
5,851

394,922

43,7G1

51,000
11,55 G
143,611
169

28,530

Vaud
Bearing pay, S. Helena °stab-
. lishruent
Her
_Majesty's tstabliehment in

China
ExOmen of transportation of con-

victa
Invoice of stores

Total
Net increase of revenue £2,91 ,449
Net increase of expenditure

2108,597
IMPROVHHENT OF 1356-57 AS COUPARED WITH 1853-si-
.Excees,of expenditure ovr income, 185 t-54 £2,044,117
Exemis'of expenditure-over income, 1856-57 1,635,520

Decrease
That calculation would show the general state of the In.
than finances. The deficiency was not so great as had been
geeerallY anticipated, and was even lees than he had esti-
in see leire his statement 'set year. Ile would, if the com-
'o'4o, laYfeefor ethankthe generale-as alt of the Ine
,:eeller**Euincei3ar the, lael;feee,yeeete, /r.i the year 1852-53
there was re.iu9lue of 424;2371. For'the year 1853-54 he
had in litreitateinent last year anticipated a deficiency of
$,67.0,518/. but it turned out to beeenly 2,044.1171. For
',28re5e56 holed eetiehated the deficiency at 2,057,63.3 , but
ad
e it wo Pe>t beereore area 1,152,10'e/. The probable defici-
OnSy forlBsflipte had Atiet stated at 1,635,520'., subject to
-teteietion. -7 he. ereneenettee :was aware that there was a
general opinion that the entire of: this •deficiency was
clipped liy the excessive expenditure on public works. He
• thoilight he would be ' able to disprove that statement,:
and drew that, although a portion of the deficiency
might be attributed to this expenditure, yet there
wine other causes which tended to: 'produce it. He
had taken great pains to ascertain the facts of the
case, and Mr. Leech, one of the ablest accountants in his
odiee, had prepated a statement of the result of this expen-
diture. The committee would understand that in order to
arrive at these results he had taken into account only those
which could fairly be considered remunerative public
works. It was a great mistake to include (as Mr. Grant had
done) under this head all those sources of expenditure
which were as incidental to the government of a large terri-
tory as repairs to the possession of an estate. Ho would
include nothing but works calculated to be reproductive.
There were many works which, even in an economic point
of view, might be considered reproductive ; for instance, in
building largo barracks, the advantage derived from the
improved health of the men would justify the expenditure.
Drastic:sating the outlay is eaoh ha would take the entire
expenditure on civil and military works, and deduct from
it the avelage expenditure of former years; the balance
would sh6w the expenditure which was attributable to this
source. In the three years, 1851-52 to 1853.54, the average
expenditure was 719,533/. The entire expenditure in pub-
lie*orks, civil and military, for 1854.55 was 1,818,9771. ;
deducting from this the average ordinary expenditure, the
baianee,-1,034,344/.; showed the amount of the extraordi-
nary expenditure mi works for that year. For the year
1855.56 the entire estimated expenditure was 2,109,961.;
deducting the average, as before, the extraordinary expen-
diture was 1,390,3291. The sketch estimate for 1856.57 for
the total expenditure was 2,217,786/. ; the board of direc-
tor-a had, however, disallowed certain items, which would
reduce it to 1,734,375/. ; and deducting the ordinary, as
before, the extraordinary expenditure for the coming year
would be 1,014,7421. Theae figures showed that if it were
not for this expenditure.there would have been a surplus of
316,044 L Before he quitted the subject of public works
he might be allowed to say that he yielded as much as
any man to the excitement on the subject of public works
after the report. of the committee of 1852. It was
necessary to encourage great public works, but it was
to be regretted that ths matter had been taken up
so suddenly, instead of being brought forward by
degrees. A letter was sent round to the various engineers
and officers of the Government on this subject : it was an-
swered by them, as might be expected. As an instance,
he might mention that a proposal was sent in to the Go-
vernment to make a road from Lahore to Peshawur at a
cost of 4,000". a mile—about half the expense of a railway.
Her merely mentioned this to show the ill-considered
schemes which this desire for public works had produced.
The committee was aware that salt was one of the many
articles from which the revenue of India was derived. On
this subject he would refer to the report of a commissioner
who was appointed by Lord Dalhousie to investigate the
matter--a report. which had not yet received the sanction
of the local, and still less of the Imperial Government.
This gentleman said :
"It has been for years(since August, 1817) been open to any
to engage inthemanufacture of salt, according to the English
method under excise regulations. The only remaining
question is whether it is possible to introduce any system
of excise effectively where the common native process of
manufacture is adopted. The question is n rot in course of
practical solution. The Bengal Government, with the full
concurrence of the Government of India, sanctioned, is Sep-
tember, 1854, asst of rules for granting licences to parties de-
sirens of engaging in the manufacture of salt, upon any
method, under an excise system ; so that, in fact, in Bengal
a system of excise has been in course of substitution for the
monopoly arrangements for more than a year past. The whole
correspondence on the subject will be found in the appendix,
and it appears to me that all that is necessary is to push on
the present scheme through all the salt-producing districts,
as far as it depends near' the authorities to do so. I am of
optuion that the duty should be at once lowered from its
present amount of 2r. Ba. to 2r. per mauud, the rate which
prevails in the North-Western Provinces, the special
additional duty of Ba, levied on the Allahabad line of
those provinces, for the protection of the Bengal revenue,
being of course discontinued at the same time. I entirely
agree with the Board of Revenue that by so considerable a
redaction there would be a much greater probability of the
prier) being at once reduced to tho consumer, and a stimulus
in consequence dim- to colfseniptien, than if only a 4a. abate-
ment were made, as heretofore. lam not at all sure that it
might not bo ultimately and speedily beneficial to the revenue
if the rate throughout the Bengal Presidency and the Punjab
wore at once reduced to Ir. Ba. per maund, being double the
rate prevailing iu the Bombay and Madras Presidencies."
The proposal here made was a very moderate one; bat he
wished it to be understood that it was the proposal of the
gentleman only wive was appointed to draw up the report.
The committee was *aware that a very largo—indeed, the
largest—portion of the Indian revenues was derived from:
land. There had always been considerable difficulty iu
saying how we should deal with the land revenue of India
—it was a subject which had puzzled the greatest
philosophers and statesmen—but he believed it was the
general opinion that throughout the Madras Presidency it
would be necessaryto have a survey and fresh assessment,
and that nothing effectual could be dono till that survey
was completed. In the meantime Lord Harris had not
been insensible to the. evils of a too heavy assessment, and
he had expressed a desire that a reduction in many in-
stances should take place. The line which Lord Harris
had taken on this subject would be best explained by the
following memorandum. .
" Hie' lordship bad no doubt that if the Government de-
mand was fixed at '25 per cent., or one-fourth of the gross
produce, ' not only would that be no lose to the general in-
come, but that there would be. in a short time a large addi-
tion to it by the large quantity of land which would be taken
into cultivation and by the increased consumption of articles
of import, both of which would be caused .by the accumula-
tion of capital. But that the actual loss or gain to Govern-
ment will be only known after the survey has.been made and
the assessment fixed ; in the meantime, Lord Harris was 'ells;
posed to think that the general out-turn. would be far from
uufavourable to Government.' It would appear.that the Ma-
dras Government calculated that with four deputy-surveyors-
general,' the survey,..Ste., of the Mathes . Presidency will
occupy 22 years, and that its cost will amount to 3,840,000
rupees, but that if the scale of operations is enlarged the
period occupied will be shortened and the total cast will be
diminished. The reapers eon recterl wth the proposed genets!.
survey of the e.a has Presidency \v.:- e submitted to the
Govern neat o: India foe.orders, &c. it Appears that that
Government had informed Lord Hams of their unanimous'
concurrence with the views and proposals of the Madras
Government."
He holland the beat authorities concurred in thinking that
without.* new survey and rseessmeut it would be difficult
to bring about an increase in the land revenue, It was sa-
tisfactory-to find, however, that they were also of opinions
and Lord Harris among the number, that a reduction of
the assessment would leave the effect of increasing the re-
venue. Last year be mentioned that, among the reelection,
of India, there was some hope of finding coal an run. In
doing so he was guided very much by what lea appeared
in the Indian papers; but he was happy to find that the
statement was corroborated by the opinion of Lord Dalhoq.