Vol. 6 · pages 326–330

311 INDEX Lawrence, Lord : 94, 102, 109, 290 Local Finance before 1870 : 185 Local Government Borrowing, Rules under Government of India Act, 1919: 278 Local Taxation, Royal Commission, 1899: 216 note Logan, A. C.: 219 note Low, Sir Sidney : 225 note Madhava Rao, Mr.: 308 note Madras: Divested of Responsible Government: 68 Financial Settlement, 1882-3: 153 et seq. Imperial special Grants-in-Aid, 18971904: 167 Permanent Settlement, 1912,: 177 Quasi-permanent Settlement, 1904-5: 170, 174 Revision of Settlements, 1887-8: 160, 161 ; 1892-3: 162; 1896-7: 164 et seq. Mansfield, Sir W. R.: 89 note Martin, M.: 75 note Massey, Mr.: 101, 106, 107, 109 note Mayo, Lord: 110, 111, 112 Meston, J. S.: 215 note Minto, Lord : 226 note, 246 Montague-Chelmsford Report on constitutional reforms, 1919 : 245 Morley, Lord : 239, 240 note, 246 Moturpha Tax : 78 Napier of Merchiston, Lord : 96, 109 Native Indians: Civil Service Employment: 82, 83, 233 note Imperial System, charges : 82 Northcote, Sir Stafford : 109 note, 290 North-Western Provinces and Oudh : Budget, 1877-8, analysis : 137, 138 Famine Relief Contributions : 164 Financial Settlements, 1882-3 : 153 et seq. Imperial Special Grants-in-Aid, 18971904 : 168 Permanent Settlement, 1912 : 177 Revision of Settlements, 1887-8: 160, 161 ; 1892-3: 163; 1896-7: 164 et seq. Surpluses and Deficits, 119 Pandhari Tax, abolition of: 167 Parliamentary Government in India : Empty form of: 225 et seq. Home Rule demands : 234, 235 Lord Morley on : 289 Patel, Hon. V. J.: 308 note Patwari Rate, Ajmere, reduction of: 167 Permanent Settlements in Provincial Finance : 177, 290 Plague and Famine Relief Contributions : 164, 167 Pretyman, Captain : 206 note Provincial Executive and Provincial Legislature, relations between : 296, 297 Provincial Finance: Budgets, 1877-8, analysis of : 137 et seq. Budget by Assignment, 1870-2, Tables: 115, 116, 117, 118, 121, 122, 123 et seq. Budget by Assigned Revenues, 187782, 131 et seq. Budget by Shared Revenues : 149 et seq. Budget, 1921-2, initial standard contributions to deficit: 273 etseq. Budgets of each Province since Reforms Act: 287 Constitution of, 1870-1 : 118 Contributions to Imperial Government, 1871-1913: 199 Table Development of : 112 et seq. Economy of Management: 132 Enlargement of Scope : 213 et seq. Expenditure in Imperial Services : 115 Famine and Plague Relief: 167 Financial Settlements, 1882-3 :153 et seq. General Results : 127 et seq., 145 et seq. Government of India Act, see that title Growth of 1871-2 to 1918-19, Table : 182 Imperial Government’s Donation, 1870-1 : 118 Imperial Grants-in-Aid, 1904-12: 177; 1912-19: 180 Imperial special Grants-in-Aid, 18971904: 168 Incorporated Services, Receipts from : 134 Limitations in : 183 et seq. Local finance as distinguished from : 183, 184 Modifications in Assignments : 120 Nature of the system : 196 et seq. Normal yield, adjustment of: 135 et seq.

312 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES Permanent Settlements, 1912 : 177, 290 et seq. Quasi-permanent Settlements, 1904-5 : 170 et seq. Receipts from Now Resources, 1870-76, Table : 129 Revenue and Charges, management of: 103 et seq. Revenues, 1921-3, Tables : 294, 295 Revision of Settlements ; 1887-8 : 160 et seq.; 1892-3 :162 ; 18967 : 164; 1902-3: 169 Rules governing, 1870-1912: 186 et seq. Surpluses and Deficits, 18717 :186 ; 1882-7: 159; 1887-92: 162; 1892-7: 232; 1897-1904: 169; 1904-12: 177; 1912-19 : 181 Public Meetings, suppression : 235 Public Works : Charges and Revenues, 1870 : 55 Outlay, 1837-46, Table: 91 Promotion of: 105 Road Grants, 1870 : 109 Punjab : Budget, 1877-8, analysis : 144 Imperial special Grants-in-Aid, 1897-1904 : 168 Permanent Settlement, 1912 : 177 Quasi-permanent Settlement, 19056: 173 Revision of Settlement, 1887-8 : 160, 161 ; 1892-3: 162 Shared Revenue Settlement, 19045: 172 Territorial Revision : 170 Raddi, Rai Bahadur K. V. : 272 note Redlich, J.: 240 note Reform of Indian Constitution : Declaration by Secretary of State, August 1917:243,245 Government of India Act, see that title Morley-Minto Reforms, 1909: 246, 253 Popular demand for: 225 et seq. Reports and Returns, 1918-19 : 241 note, 249 note, 266 note Reports of Committees, 1919 : 245, 267 note, 269 note Rules governing Provincial Finance, 1870-1912: 185 et seq. Salt Tax : 78, 230 Sayani, Hon. Mr.: 202 Secretary of State for India, position and policy of: 227 Seligman, Professor E.R.A. : 282, 284, Smith Adam: 75 Strachey, Col. R. : 89 note, 107 note Strachey, Sir John : 85 note, 102 note, 133, 135 State Prisoners Regulation Acts, 1850 and 1858:235 Sykes, Col.: 80 Tariffs: Resolutions against Indian Tariffs, 1877-9: 228 note Customs Duties, see Customs and Excise Taxation : Growth of: 102 Industrial, under Imperial System : 75, 78 Inequities in : 230 et seq. Land Revenue, see that title Moturpha Tax : 78 Pandhri Tax abolished : 167 Provincial Finance, increases under: 129 Salt Tax : 78, 230 Schedule Taxes, Rules under Reform Act, 1919:278 et seq. Table of Taxes levied : 79 Temple, Sir Richard : 94 note Town and Transit Duties : 75 Trevelyan, Mr.: 75 note Urdhal, Professor: 223 note United Provinces of Agra and Oudh : Formation of : 170 Permanent Settlement 1912 : 177 Quasi-permanent Settlement, 19045: 170 et seq., 174 Venkatramaiah, Y. : 183 note Vineberg : 298 note Webb, S. : 179 note Westland, Sir James : 202 Wilson, James: 101, 105, 296 Wood, Sir Charles : 290 zz

THE ECONOMIC JOURNAL THE JOURNAL OF THE ROYAL ECONOMIC SOCIETY Edited By : J. M. KEYNES AND D. H. MACGREGOR VOLUME XXXVI London, MACMILLAN AND CO., Limited, New York, The macmillan Company, 1926 REVIEW : Page 111 The Evolution of Provincial Finance in British India by B.R. Ambedkar (London : P.S. King & Sons. pp. xxi plus 285, 15 s) Of this group only two pretend to add anything new to our knowledge of India, the rest are rather text-books for Indian students. Mr. Ambedkar has the facility of making forbidding subjects attractive and has produced a very readable book. Provincial finance in India has so far been almost entirely neglected by writers on finance and little or nothing has been published apart from Government Blue Books and memoranda. The Evolution of Provincial Finance in British India is a useful introduction written rather from the historical point of view. It does not pretend to be exhaustive and is essentially a piece of pioneer work. There are four parts. Part I traces the history from 1833 up to 1873, when a new regime was begun. Centralisation having proved a failure, the opponents of the system wished “ to make the Local Governments partners in the great joint stock of Indian Finances...... instead of keeping them on the footing of agents

314 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES and servants,” thus anticipating the present reforms. Opposition, however, was too strong, and as usual the solution was a compromise, details of which are given in Part II. Various methods are described, such as “Budget by Assignments”, “Budget by Assigned Revenues,” and “Budget by Shared Revenue.” None succeeded in giving the desired results. Part III is analytical, and is an attempt to that, whatever the financial relationship between the Provincial and Central Governments, the former were never in law or fact independent but were closely regulated. It is an interesting piece of work, but does not appear to be so fundamentally important as the author seems to think. Part IV is devoted to finance since the introduction of the new reforms. The treatment here is not so good, probably because the space allotted to it is too small and the subject very complex. The conclusion drawn is that good finance cannot be expected under the present dyarchical system of government. Certainly it will be difficult. The author is to be congratulated upon the impartial way in which he has discussed an eminently controversial subject. W. S. THATCHER