Vol. 6 · pages 706–710

691 REVIEW question of incidence, which, after all, was the most important part of its enquiry. This failure of the Committee to tackle the main problem is to be attributed primarily to the personnel of the Committee, which was largely of inexpert people, most of whom, if rumur be true, began to learn the A.B.C. of Punjab Finance after they found themselves nominated on the Committee. There is no wonder if the report emanating from such a body falls flat upon students of the subject. One thing, however, can be said in favour of the Report. It is a document full of commonsense, neatly arranged. If it can not satisfy the student, it will certainly serve as a base for his intellectual operations. Some of the proposals of the Committee I hope to examine in subsequent articles. For the present I propose to stop with this statement of my view on the Report in general. zz

8 FOREWORD* I am glad to respond to the request of Mr. SALVI to write a few words by way of introduction to his book on the Commodity Exchanges in India. It is obvious that his work if it is not a pioneering work is a more exhaustive piece of work than any that has so far appeared in the field. In nine chapters, he has examined the commodity exchanges in all their aspects and has thrown great light on an obscure subject. The subject of commodity exchanges is closely related to agriculture. India is an agricultural country and yet very little attention is paid to that subject. Those who are interested in the betterment of the agriculturists of India cannot but welcome the appearance of this comprehensive and instructive study. Bombay, 29th December 1946 —B. R. AMBEDKAR zz * COMMODITY EXCHANGE BY P.G. SALVI, M.A. THE CO-OPERATOR’S BOOK DEPOT, 9, BAKEHOUSE LAND, FORT, BOMBAY 1947

9 FOREWORD* Mr. M. R. IDGUNJI’s book on Social Insurance and India is a well planned treatise. It is divided into two parts. Part-I is general and deals with two main topics (I) the two principal branches of social insurance, viz., (i) Workmen’s Compensation (ii) the different Financial aspects of Social insurance such as the Financial resources, the actuarial technique and financial administration. The discussion of the financial aspects of social insurance is aimed to explain the various problems connected with the financial resources required for the working of social insurance schemes, the various systems according to which the resources can be organised so as to have social insurance schemes working on sound lines and the problems of Administration connected with the financial side of social insurance. Part-II deals with the problem of social insurance in relation to conditions prevalent in India. In this part the provision of the Indian Workmen’s Compensation Act 1923, and of sickness Insurance are subjected to critical examination. In addition to this, there is a discussion of the Beveridge plan of Social Security and of the scheme of social security adopted in New Zealand. The discussion ends by an exploration of the possibilities for social security measures in India. The author holds the view that sound social insurance measures are not feasible in India unless certain fundamental difficulties are removed, and the country makes a substantial advance economically and is rid of the stark poverty that prevails in it today. The reasons in support of the stand he has taken are set out clearly and fearlessly. Realizing that India is predominantly an agriculture country and that the agriculture *SOCIAL INSURANCE AND INDIA BY Manohar R. Idgunji Thacker & Co. Ltd., Bombay First published, 1948

694 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES population sadly needs protection, the author has suggested a scheme of crop insurance based on the principles of social insurance. If indeed a scheme of crop insurance be evolved on the lines suggested by the author, it should go a long way in bettering the conditions of the rural masses in our country and lessening the terrors of famines. Social insurance is a new thing in India. The Indian contribution to the literature on the subject is naturally meagre. In the circumstances, Mr. Idgunji’s book is sure to be welcomed by all students of the subject both as an addition to the scanty literature thereon and also as a critical examination of the problems arising out of it. His style is lucid and his exposition is very clear. —B. R. AMBEDKAR zz

BIBLIOGRAPHY The books, reports and journals listed here include the works cited by the author in the Texts. BOOK 2 : The Evolution of Provincial Finance in British India Austin : Jurisprudence, Vol. 1 (4th Ed.). Bryce, James : The American Commonwealth; 1910. Buchanan, Dr. Francis : Journey from Madras Vol. II. Burke, Sir Edmund : Reflections on the Revolution in France. Calcutta Review, Vol. XVI, 1851. Cowell, Herbert: The History of the Constitution of Courts and Legislative Authorities in India, Calcutta. Dicey, A. V.: Law of the Constitution, (8th Ed.), 1915. Fisher, H. A. L.: The Empire and the Future, 1916. Frere Sir B.: Minutes Papers etc. on the extension of Financial Powers to Local Governments, 186C. Ghose, N.: Comparative Administrative Law, 1918. Halsbury : Laws of England. Haughton, Benard : Bureaucratic Government. Hearn : The Government of England. Hendricks: Parliamentary Committee on trade, 1821. Hunter W. W.: Life of Mayo, Vol. 1. Kelkar N. C.: The case for Indian Home Rule. Low, Sir Sidney : The Governance of England, 1914 Mansfield, Sir W. R.: Minutes—Papers etc. on the extension of financial Powers to Local Governments, 1967. Martin M.: Eastern India, 3 Vols. Raghuvaiyangar: Progress of the Madras Presidency, 1893. Redlich J.: Parliamentary Proccedure. Seligman, Prof. E. R. A.: Essays in Taxation, (8th Edition), 1913. Strachey Hon. John : The Adm. of the Earl of Mayo as Voceroy and Governor General of India; Govt. Printing Press, Calcutta, 1872. Strachey, Col. R.: Note—in Finley’s History of Provincial Financial Arrangements, 1867. Sykes, Colonel: Past, Present and Prospective Financial Condition of British India, Journal of the Royal Statistical Society, Vol. XXIII, 1859. Temple, Sir Richard: Papers etc. on the extension of Financial Powers to Local Governments, 1867 Thornton : (Ed.)—Statistical papers relative to British India, 1953. Travelyan : System of transit and town duties in the Bengal Presidency. Venkatramaiah, Y.: Accountant’s Manual, Madras 1866. Vineberg : Separation of State and Local Revenues in Canada. Webb, S.: Grants-in-aid, 1911. West: Sir Charles Woods’ Administration. Report of the Civil Finance Committee on Native Establishment at the three Presidencies, 1830. Report of the Royal Commission on Decentralisation in British India, 1909. Report of the Committee on the affairs of the East India Company, 1852. Report of the Committee on Indian Constitutional Reforms, 1918. Report of the Joint Select Committee on the Government of India Bill, 1919. Report of the Committee appointed by Secretary of State for India to advise on the question of the Financial Relations between the Central and Provincial Governments in India. Report and Evidence of the Committee on East India Produce, 1846. Royal Commission on Local Taxation in England, Vol. 1, Minutes of evidence, 1898. Second Report of the Joint Committee appointed to revise the rules made under the Government of India Act, 1920. Report of Major General Hancock, on the reorganisation of the Indian Army.