The Sun.
London, England, 1861-01-07 00:00:00

INDIA.

By the arrival of the Bombay mail we have re-
ceived files of papers from Bombay to the 12th of
December, and from Calcutta to the 3d December.
We take the following from the Bombay Gazette
of the 12th of December :

" The Viceroy has left Calcutta on his journey
into Central India, having prefaced his departure
with another act of clemency—namely, the pardon

of all except the most blood-stained and refractory
of the convict mutineers.

" The Legislative Council has resumed its
labours. The most important measure to be
brought under its consideration is the Penal Code.
Some of its provisions are absurdly severe, others
quite unintelligible.
" We regret to report some disturbances in the
Bombay Presidency on account of the income tax.
At Surat, on the 29th ult., the people assembled in
thousands in an open part of the city and began to
clamour against the tax, declaring that they would
shut up their shops and cease all business till the
act was repealed. The magistrate, Mr. E. Ravens
croft, behaved with great promptitude and decision.
Collecting a body of police, horse and foot, he
quickly dispersed the mob, arrested 30 of the ring-
leaders, and condemned 25 to six months' imprison-
ment with hard labour, the other five being acquitted
for want of evidence. Mr. Ravenscroft's energetic
action was successful in at once restoring order.
All thought of opposition ceased ; and the returns
of income are now sent in with praiseworthy
regularity. At Bassein the popular discontent has
assumed an even more insolent form. The deputy
magistrate, Mr. Hunter, was assaulted while sit-
ting in his office, and with difficulty made his way
through a crowd of rioters to the pier, where he
jumped into a boat and escaped to Tannah. Very
numerous arrests have since been made at Bassein,
and it is to be hoped that some signal punishment
will mark the sense that Government entertain of
the gravity of the offence committed. If this be
not done, it is certain that the life of every civilian
in an up-country station will be endangered. In
Bombay there is no change worthy of notice in the
position of affairs. The native merchants, having
been convinced by some heavy fines of the folly of
refusing to send in their returns, have now changed
their tactics. The assessors have no longer any
reason to complain of disregard of the law—though,
when the collection of the tax itself comes to be
made, some further opposition may be expected.
But, with a determination and unity that no one
anticipated, the natives continue to abstain from all
dealings in English goods, and the European mer-
chants are becoming seriously alarmed at the com-
bination. There is no doubt, however, that in the
natural course of things self.interest will force on
the natives the abandonment of this plan of striking
work.

"The Bombay Volunteer Corps, under its com-
manding officer, Lieutenant-Colonel North, now
numbers nearly 100 members, and its popularity
continually increases. Drill will be commenced
immediately, the Government having given its cor-
dial approbation to the establishment of the corps.
" The Calcutta Englishnzan asserts that Lord
Canning has been offered the option of remaining in
India for another five years, at the expiration of
the term of his present proconsulate. This is at
variance with the report commonly received here
that the Viceroy himself expects to go home in
February next, as by that time it is supposed the
conclusion of the Chinese war will have left Lord
Elgin at liberty to come round to Calcutta under
happier auspices than were his when he last visited
the City of Palaces.
"An important notification appears in our last
page concerning the transformation of the whole of
the Bombay Cavalry into Irregular or Silldar regi-
ments. Out of the ten corks now on service four-
teen now regiments will be made, and each of these

will be officered by four English officers, besides
the doctor. The arrangements as to pay and pen-
sions are exeeedinglypiberal, and, if equal generosity
be shown at every step in the regeneration of the
army, none can truly declare that they have been
treated harshly. The change in itself is very
desirable—that is to say, if we are to accept on this
subject the opinions of General Jacob and other
most distinguished officers of the Bombay army.
"We (Englishman) have taken some trouble to
inquire about the death of the infamous Nana,
which some of our contemporaries throw doubts
upon. From reliable reports we have ascertained
that this scoundrel died oa the hills immediately
below Nepaul in Srawun Budee Punchumee, in the
month of August, 1858, with some 200 followers
around him. Balarao, his brother, who is still
alive, although the Oude Government reported him
dead also, performed the funeral ceremonies, burn-
ing the corpse, as usual, on the banks of the Sooper-
norekha, On the day of his shradh —that is twelve
days after the burning, the Mahommedans in his
suite quarrelled with the Hindoos, because Balarao
would not allow any cattle to be killed at that time.
A battle was fought, but was soon put an end to by
Mohummud Khan, a follower of Hum at Milaul,
interfering. This detestable scoundrel, Nana, was
destroyed by jungle fever, after having been ill for
twenty-seven days.
" The Friend of India, on the other hand, says :
An officer of her Majesty's 3d Europeans writes us
confirming the account which we gave of the pro-
bability of the Nana being still alive. Two months
ago a brother officer, who has since lea India, saw
a letter from a eunuch of the ex Xing of Oude,
mentioning that the Nana was still alive.
" Letters from Nagpore inform the Englishman
that the rebels at Raepore have fled, and dispersed
in various directions. The Government granted to
the Ranecs of the late Rajah three valuable Jag-
beers in the Bombay Presidency, the profits of
which are to be paid to them annually."

THE FINANCES OF INDIA.
(From our Calcutta Cor;espondent.)

CALCUTTA, DEC. 3, 1860.

There is nothing going on worthy of a detailed
account. The Government has published a state-
ment showing an estimated deficit in the current
year of £6,273,000, with all productive public works
stopped. The indigo news is of the same character
as last reported. The enclosed circular gives an
accurate statement of the general disposition of the
ryots. _ _

Good accounts from all parts of India.
I enclose also the Government financial state-
ment :

"FINANCIAL DEPARTMENT.
" Fort William, Nov. 19, 1860.

"Resolution,—The Govemor-General in Council has
lately had before him the sketch estimates for the current
year 1860-61. These documents have generally been found
in former years to represent a close appror;mation to the
actual financial results of the year to which they relate.
They have been prepared this season with unusual care, and
they foreshadow a result somewhat less unfavourable than
had been anticipated from retv-ns and calculations which
have been for sone time before the publ4c ; but they show
more clearly than ever the imperative nccessity wbieh exists
for the:most aptive and sustained exertion to enforce eco-
nomy in all branches of the administration, in order to
bring the current expenditure of the State within its in-
come.

"2, The total income of the Goverment of India for the
year 1860-61, from all sources, exclusive of income-tax, is
estimated, in rou-id numbers, at £38,140,000
Income-tax at

Giving a total income, from every source, of £39,140,000
The expenditure in India is esti-
mated at
That in England, according to
the latest information received
here, at

Giv:ng a total expenditure by the Indian
Government, in India and in England, of 45,413,000

Thus leaving a deficit of income, as compared
with expenditure, of not less than
which must be met, for the time, by drawing on the balances
in the Government treasuries.
" 3. This deficit is equal to more than 16 per cent. on the
total expected income from all sources, including taxes only
lately introduced, and the produce of which is, therefore, a
matter of extreme uncertainty. As compared with the in-
come from permanent sources (i.e., exclusive of income-tax
which is imposed for only a definite period), the deficit
would be nearly 161 per cent.
" 4. But the fact that the current expenditure of Ind;a is
still 16 per cent. in excess of the largest safe estimate of
current income does not represent the full gravity of the
present condition of our fine races.
"5. There is much of the estimated expenditure which
admits of no possible reduction during the current season.
Such, for instance, is the interest of the public debt, which
now forms a total annual charge of £4,480,000, and on ac-
count of which £1,246,600 is estimated to be paid in 1860-
61. There are other charges, which it is needless to specify,
but which amount in the aggregate to a very large sum, and
are not practically susceptible of any immediate reduction ;
and some, like the guaranteed interest on railway capital,
must, for some years to come, annually increase.
" 6. Again, the estimates for some services are, for the
current year, not only lower than is desirable for efficient
administration, but lower than it is possible to keep them
permanently.
" 7. For example, not only are necessary and useful public
works of all kinds deferred, but works calculated directly to
improve the revenue, and to the execution of which Govern-
ment is more or less pledged, and on some of which large
sums have been already expended, are suspended to such an
extent that an outlay of not less than eight millions sterling
would be required to complete them. The expenditure in
the construction of railways, also, has been curtailed to a very
considerable amount, so as to avoid immediate pressure on
the finances, owing to the temporary inability of some com-
panies to deposit such an amount of capital as would save
the Government from the risk of having to take the works
into its own hands, and to complete them at the public ex-
pense.
" 8. No precautions have been neglected by the Govern-
ment of India which could tend to enforce the most rigid
economy in every branch of the administration. In addi-
tion to general measures of reduction, commissions have
been appointed to scrutinize charges in the principal branches
of the public service, and their labours, especially those of
the Military Finance Commission, have been attended with
the best practical results.
" 9. No officer of Government can fail to be aware of the
earnest efforts which have been made to reduce expenditure
in every department, and it is only due to the several Go-
vernments and Administrations of India, and to the whole
body of Government servants, who have so ably seconded
the wishes of the Government of India, and by whose united
exertions great reductions have been carried out, to draw
attention to the result as shown in the diminution of expen-
diture which has been already effected since the restoration
of peace in India. When it is considered that the struggle
in 1857-58 was one quite without parallel in the history of
our empire, that the restoration of peace was not proclaimed
till late in 1858, and that up to the latter part of 1859 the
necessity for keeping troops on a field establishment had
not passed away, the Governor-General in Council feels
strongly that the thanks of the Government of India are
due to its officers and servants of every grade, alike for the
rapid manner in which means were organised and aug-
mented to meet and crush mutiny and rebellion, and for
the vigour with which retrenchments were enforced, when
the immediate necessity for unusual exertion had passed
away.
" 10. Nevertheless, the fact remains that we are still
spending month by month 16 per cent. more than our cur-
rent expected income.
" 11. It is also a fact, which daily becomes more clearly
evident, that reductions of expenditure, comparatively easy
at first, become more difficult as the process continues, and
that each successive measure of economy becomes directly,
as well as relatively, more arduous than its predecessor.
" 12. Moreover, the just expectations of her Majesty's
Government, and of the people of India and of England,
will not be fulfilled by a simple return to the state of things
which existed previous to 1856-57. Late events have made
it apparent that the finances of India were not then, and bad
not been for many years previous, in a really sound and
healthy condition. The Government of India was not able
to do its duty with regard to public works, public educa-
tion, or even the administration of public justice. The
in-
come and expenditure were so nearly balanced, even in the
time of the most profound peace, that no sufficient surplus
of income was left to meet tho temporary increase of charges
without adding to the public debt, while some of t most
preductrve sources of income were precarious, and liable to
sudden and serious diminution.
" 13. To revert to a state of things so little satisfactory
• will net be an adequate result after years of the strictest
economy, and after the imposition of new taxes which have

15. Butso large a financial result can never be expected
from any action of the Supreme Government alone. The
united efforts of the whole body of its servants in every
branch of the administration are needed for it, and the
Governor-General in,Couricil feels that he can confidently
rely on the well-tried sense of duty and public spirit of the
Indian services, and that he will receive the cordial co-ope-
rat'on he requires from all to whom the true financial con-
dition of the empire is known.
" 16. In accordance with the resolutions of Govern-
ment which have been elready published, rules have been
prepared and forms presca- I. for carrying out a regular
system of budget and audit in evel. j Government end pro-
vince, and tl—oughout every department of the Govern-
ment service.

" 17. The object of these measures is twofold :-Ist, to
ascertain beforehand the probable requirements of the public
service, so as to enable the Government of India to review
Ind provide for the wants made known to it, awl to main-
tain an effectual check on the subsequent expenditure; 2dly,
to enable every branch of the public service periodical►y to
review its own wants, and to submit the result of such
review to the Government of India.

" 18. For this purpose every office in every department
will be required to prepare annually en estimate of its pro-
bable requirements, during the coming year. This will be
submitted, through the head of each department, to the
local Government, and ultimately to the Government of
India, by which the estimate will be finally sanctioned, and
laid down as the guide for expenditure during the coming
year.

" 19. Every authority through whose hands the estimate
passes on its way to the Government of India will be re-
quired carefully to scrutinise the demand thus made on the
public income ; and, as long as the present financial pressure
continues, it will be the imperative duty of every head of
an office or department to reduce the estimate to the very
lowest amount consistent with the absolute necessities of
the public service.
" 20. The facilities which will bo given for effecting
reductions will henceforward be greater than have ever
before been afforded, for the budget and audit rules have
been so framed as to leave to the head of each local Govern-
ment, or of each branch of administration, a much greater
discretionary power than has heretofore been allowed in
re-arranging the details of expenditure.

" 21. The grand totals of each department will be fixed
by the Government of India in the sanctioned estimates,
and the responsibility of keeping within the limits so fixed
will be strictly enforced. But, in re-arranging the details
of the expenditure within each department, the discretion
of the local administration will be fettered only by the
necessity of immediate report to the Government of India,
and by the observance of such rules relating to prospective
expenditure, and to rates of salary and of pension, as are
needed to secure uniformity of practice, and a due regard
to the pledged faith of the Government of India.
" 22. The time, moreover, is peculiarly favourable for
such a review of the requirements of the public service as
this duty demands. India is at peace, externally and inter-
nally ; and while the presence of en army much stronger
than has ever before been at the disposal of the Govern-
ment of India gives a feeling of general security, it has
been the desire of the Government of India to give the
fullest effect to the principles laid down in her Majesty's
proclamation, to remove every cause of heart-burning, dis •
trust, and animosity, and to secure to her Majesty's sub-
jects of every rank, and of all races and creeds, the fullest
and most undisturbed enjoyment of their respective rights
and lawful usages. The renewed influx of European capital
and enterprise, after a brief period of suspension, is one of
the many facts which indicate the necessity for a revision
and extension of many branches of our administrative
machinery; but it is, at the same time, evidence of a return
of that public confidence which alone can render such re-
vision profitable, end such extension practicable.
"23. It follows, however, that to bring the expenditure
in each office down to the standard of any former year will
not be sufficient. The reasons of, and necessity for, every
item must be closely scrutinised, and must be tried by the
test of the present and prospective wants of the public
service. Nothing but the clearest proof that the faith of
Government is committed can be allowed to excuse the
continuance of any expenditure for which absolute neces-
sity cannot be shown.
"24. The fact that we are at present spending 16 per
cent. in excess of our estimated income has been already
noticed. It is thereby evident that, after making allowance
for those items which, like the interest on the public debt,
are beyond our immediate control, it will be necessary that
that portion of our current expenditure which we can con-
trol must be reduced by a much higher rate than 16 per
cent., in order to bring the total outlay within the limits of
an income equal to even that of the current year, 1860-61,
which, it must bo remembered, is estimated at a higher
rate than that of any previous year.
-

" 25. Unless therefore the aggregate estimates for 1861-62
show, exclusive of interest on the public debt, a total reduc-
tion exceeding 16 per cent. on our estimates of 1860-61, we
shall not attain the desired and absolutely indispensable
result of equalising our current income and our current ex-
penditure for the coming year ; and considerably more than
this must be effected in the way of reduction of expenditure,
or of increase of income, before the finances of India can be
pronounced as resting on a sound and satisfactory footing.
"26. The Governor-General in Council trusts that every
head of an office, whatever the class of that office may be,
will bear this truth in mind in framing his estimates for the
coming year. There is probably no office in which some
immediate reduction is not practicable, and the smallest
reduction in expenditure or increase of revenue will have its
effect.

"27. The higher the class of the office or department,
the greater will be the responsibility of its head in this
respect.
" 28. Many will have some control over income as well
as expenditure, and will be able to promote the desired re-
sult by increasing the former as well as by diminishing
the latter. Projects for general taxes cannot be considered
with a view to any immediate action ; but there are many
branches of existing income which are susceptible of mate-
rial improvement, some by a modification, others by a
stricter enforcement of the present rules ; there are many
more which must become more fruitful with the general
prosperity of the country, and there are probably none
which will not feel the effect of a wisp and liberal general
administration.

" 29. There is one great branch of the public expenditure
over which few minor offices or departments have any direct
control. The military expenditure is directly affected
mainly by the action of the Governments of India, of
Madras, and of Bombay, and by the great officers of depart-
ments of military administration. But it may be truly said
that there is hardly an office or department in the public
service in India whose action does not more or less affect
the answer to that most important question—What is the
amount of military force indispensably required in India ?
The great political functionaries and officers at the head of
the various separate administrations have a direct voice in
the amount of military force to be kept for local protection
within their several jurisdictions. Every detachment saved
—nay, every sentry dispensed with, is a practical and
effectual step in reducing our military expenditure. This
power for reduction is shared by many district officers ; and
there is no officer of that class with a range so limited but
that he can contribute so to rule the country that it shall
be possible to reduce our standing army to the lowest rea-
sonable limit. The more prosperous and the more con-
tented we can make the people of each district, the nearer
we shall be able to approach to that limit.
" cost of various
30. Over the police expenditure, and the
semi-military bodies, all administration and distric
cer
offis
have direct influence. The mode in which
ico economy and
efficiency in this branch of the public sorvbo best
promoted has lately been prominently brought to the notice
may
of all officers concerned ; and the Governor-General in
Council would only further commend the subject to their
serious attention, as affording, next to the military charges,
the readiest means of at once diminishing the burdens on
the resources of Government.
31. The Governor-General in Council trusts that the
united efforts of the various offices and departments through
which the estimates will have to pass, and of each Govern-
ment and administration by which they will be submitted
to the Government of India, will effect such a reduction in
their aggregate amount that it will not be necessary for the
Government of India to enforce any further check beyond
a strict observance of the limit of the sanctioned estimates.
The work is one in which every officer of every grade in the
service of Government can bear his part, and it is onewhich
the Governor • General in Council feels confident will not be
neglected by any who have at heart the prosperity of the
country, of who duly value the character and credit of the
British Government in India.
" Ordered, that a copy of the above resolution be for-

and Dr. Hooker were kidnapped, and were .
rescued only when we despatched troops to their
assistance. In consequence of this we ceased to
pay the Rajah his allowance, and in 1850 annexed
a portion of his territory. In 1853 he abdicated
in favour of his son, and since then our relations
with Sikkim
er t
eha
hv s been
influence at least
oover
r the peaceable,new if
Rajah,not
friendly. But for some time back the old Dewan,
having
ass d
ias resorted to the old custom of massacre and
plunder. Warnings, remonstranceq, std. .6reatd.
were alike in vain, avid unavailing to procure
redress. Aggressions on the part of the Sikkim
State reached its climax when, during the past
rainy season in July last, a party of kidnappers
suddenly passed over into our territories, and,
having cruelly maltreated a man and his wife,
made a rapid retreat into Sikkim, carrying away
as captives the two young children of their victims.
Some of our ryots also have been forcibly carried
into captivity by these marauding subjects of the
Sikkim Rajah, and this insecurity of person and
life has tended greatly to disturb the minds of
our peaceable subjects.
Dr. Campbell, the Superintendent of Darjeeling,
promptly demanded redress at the hands of the
Rajah, the restitution of the children, and the
delivery of the criminals to us. The children, after
some little delay, were recovered; but the Rajah,
yielding to the pernicious counsels of the Dewan,
refused to surrender the guilty parties, or to restore
the iyots carried off from British territory, not-
withstanding that the justice of the Superinten-
dent's demands was urged upon him by the Lamas
and influential men of the country. In this state
of affairs the Government, adopting the recommen-
dations of the Superintendent, authorised the
occupation of a further portion of the Sikkim ter-
ritory in addition to that annexed on the misun-
derstanding of 1850. Accordingly, in October, 100
men ofthe'Sebundee Sappers, under their comman-
dant, Capta;n Murray, with one gun (a 3-pounder),
marched down to a place called Goke, upon the
confines of the British territory, ready to cross. the
Rummam river into Sikkim, should the Rajah
decline to accede to our demands. This pot entate
still refusing reparation, the force above mentioned,
accompanied by the Superintendent, crossed the
river and entered Sikkim on the Ist of November
last, hoisting the British flag under a salute' of 21
guns, and taking possession in the Qaeen's name of
a tract of country defined in a proclamation issued
by the Superintendent to the Sikkim officials. It
sets forth merely that the Rajah having declined
compliance with our just demands, we were going
to occupy that portion of his country lying to the
north of the Rummam River, and to the west of
the Great Runjeet River; that we intended injury
to no one, provided our force were not molested, in
which case the people must expect the chances of
war. The Superintendent also addressed some
friendly and conciliatory remarks to the officials,
enjoining them to use their influence for the pre-
servation of quiet and order. This proclamation is
stated to have produced the best effects upon the
population. The area of the newly occupied ter-
ritory is stated at about 550 square miles, and con-
tains within its limits one of the loftiest peaks of
the Himalaya.
Speaking of the expedition, the writer in the
Eng/ishman, from whose narrative and from the
Friend of India the foregoing account is taken;
says, somewhat vain-gloriously we cannot help
thinking, " Truly, this act of Dr. Campbell may be
deemed a plucky affair, considering that in 1840-50
Mr. Lushington and General Young with some
2,500 men were afraid to advance into Sikkim
when the honour of our nation was much more
involved than it is at present." Plucky, no doubt,
but we cannot help thinking not very prudent.
Unquestionably, the main cause of the disaster
which has overtaken Captain Murray's force is its
unimposing strength. True policy requires that,
whenever our Government thinks it necessary to
make a military demonstration among the hill
barbarians on our frontier, the force sent should be
such as effectually to overawe resistance and make
success a certainty. This is the system so success-
fully carried out by Chamberlain and Edwardes on
our northern frontier. Petty detachments only
invite attack, and, if hard pressed, are pretty sure
to suffer defeat, with all its embarrassing compli-
cations and loss of prestige.

* Home, Foreign, Military, and Public Works De-
partments.
t Governments of Bengal, Madras, Bombay, North-
Western Provinces, and Punjab. . _

•
Accountants-General to the Governments of India,
Madras, and Bombay. Accountants—Bengal, North-
Western Provinces, and Punjab. Civil Auditors—Bengal,
Madras, Bombay, North-Western Provinces, and Punjab.
The President of the Audit Board. Military Finance
Department.

THE MAILS.

MAILS DUE.

Australia, Ceylon, and Mauritius (via South-
ampton) .. • • .. • • • • • • Jan. 18..2
Do. (via Marseilles) Jan. i •
Brazil and Cape Verds .. .. ..
Buenos Ayres, Monte Video, &o. .. ::
.1-angel.. 2 4.
7 •
Cuba and Mexico .. .. .. ' • :„ Tan. —.
Canada &e. (via Galway) • • • • .. Feb. 1.
Cape of Good Hope, &c... •• ._ s;;„,Rton) Jan. 18.
China, Penang, and Singapore
((vvia.l.3laeille.s.)
Jan. 10
11`li
Do
Gibraltar (via Southampton) .;•sonthampton) Jan. 18.
India (Calcutta), Ceylon, &O. (v' (via Marseilles) Jan. 12.
Do.
India (Bovmob.ay),
((vviiaatiSoarsu.unth,aresp) .. .. Overdue.
•• .. .. Jan. 10.
• • •• • • .. Jan. 11
Lisbon • •
~ Aden (via Southampton)
Malta, Egypt, a!1" (via Marseilles) .. Jan. 4.
1)0.
Oporto •• •• .. .. .. Jan. 11.
Vin ,and California, &c. Jan.
United States, .. , . .. 9.
"tern Coast of Attica, Madeira, Teneriffe .. Jan. 10.
West Indies and Pacific, Carthagena, Cuba, &o, Jan. 14.

THE UNEMPLOYED DURING SNOW AND FROST.
—The experience of the last few days shows that the foot-
paths have been generally ill kept. The law is, notwith-
standing, distinct on this point ; but no means seem to
have been used by the authorities to carry out the neces-
sary measures. Great distress at the present time prevails
in several parts of the metropolis. A strong lad could
easily earn ls. 6d. in the morning by cleaning door-steps.
Supposing that the regulation for the cleansing of the
pavement were strictly carried out, it would cause a con-
idcrablo amount of employment at a season when it is
much needed. Taking the houses of London at about
600,000, the cleansing of the pathways would, at the rate
of Id. each, come to £2,500 for every cleansing opera-
tion. This would be of much benefit, not only to the poor,
who would gladly earn it, but also to thousands of way-
f: irers der. .

[ADVERTISEMENT.]—Holloway's Pills and Ointment.—
Early Measures.—lf anything were required to demon-
strate the necessity of early attention to all cheat c,omplaint
full proof is given by the Registrar-General. During last
week 166 died of bronchitis, 95 of pectoral inflamation, ant
150 of consumption. How dreadfully appalling is this
catalogue :and doubly distressing when we reflct how
might have been saved by the early employment of Hollo-
way's remedies. This ointment should .be thoroughly
rubbed twice daily upon the back and chest, even for the
merest cough or slightest cold. The trouble of the opera-
tion is very trifling when compared with the present ease
afforded and future risk removed. Holloway's pills should
be eimaltaueouely taken to confirm tho cure.