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supposition that India is at present ill-prepared to sustain a system of responsible government in anything like completeness, for owing to the lack of education and political experience, the Indian electorate will for some time be unable either to formulate their requirements intelligently or effectively impose a mandate upon their representatives, and that owing to the inveterate social prejudices of the educated classes there is a great danger of their abusing the political power to exploit the masses. This cardinal fact, it was held, must differentiate the degree and the kind of responsibility which can be introduced at the outset from that which will be the eventual resultant of the new system, and must impose the obligation of ensuring that the forces which now hold the people together are not completely withdrawn before satisfactory substitutes are ready to take their place. On the other hand, it has been urged 1 that there is no necessity to wait till the cardinal fact disappears; for

"in all countries responsibility in the beginning has been entrusted to a very small section of the people, and government has been in the hands of a small educated minority, who have naturally cared for the interests of the uneducated masses pending the spread of education and the consequent extension of the franchise."

This is of course a familiar line of argument which is usually put forth in India by the political radicals and social tories. If we put aside the painful story of the harsh, cruel and inhuman treatment which the classes in India have accorded to the masses, truth is on their side, for in every country there have been downtrodden communities suffering from social oppression and social injustice, and yet no country has had to be without political power on that account. But those who use this argument forget that if other countries like America with her negroes and Japan with her Hitas are in possession of political power without having first destroyed social inequality, it is due

1 Cf. the evidence of the Hon. V. J. Patel and Mr. Madhava Rao before the Joint Select Committee on the Government of India Bill. House of Commons Return 203 of 1919, p. 106.

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to the fact of their having been in possession of military power. Military force and moral force are the two chief means to political freedom, and a country which cannot generate the former must cultivate the latter. Thus in India the political problem is entirely a social problem, and a postponement of its solution virtually postpones the day when India can have a free government subject to the mandate of none but her own people.

INDEX

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Aid, 1897-1904, 118
Permanent Settlements, 12,
130

Quasi-permanent Settlements,
1904-5, 123; 1906, 127
Revision of Settlements,
1887-8, 110, 111; 1892-3,
113; 1896-7, 114 et seq.
Shared Revenue Settlements,
1882-3, 100 et seq.
Surpluses and Deficits, 119
Bombay :

Budget of 1877-8, analysis, 89
Imperial special Grants-in-

Aid, 1897-1904, 118
Permanent Settlements, 1912,

130

Bombay (contd.):
Quasi-permanent Settlements,
1905-6, 125

Revision of Settlements, 1887-
8, 110, 111; 1892-3, 113;
1896-7, 114 et seq.

Shared Revenue Settlements,
1882-3, 100 et seq.

Surpluses and Deficits, 119
Bryce, James, 186 note

Budget by Assignments, 1871-2
to 1876-7, 54 et seq.

Budget by Assigned Revenues,
1877-82, 77 et seq.

Budget by Shared Revenues,
1882-1921, 96 et seq.

Burke, Edmund, 272
Burma :

Financial Arrangements for,
96 et seq.

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Imperial special Grants-in-
Aid, 1897-1904, 118
Permanent Settlement, 1912,
130

Quasi-permanent Settlement,
1907, 128

Revision of Settlements, 1887-
8, 110, 111; 1892-3, 113;
1896-7, 114 et seq.; 1902-3,
120

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Revision of Settlements, 1887-
8, 110; 1892-3, 113; 1896–
7, 114 et seq.
Chesney, Colonel, 37
Cladwell, Mr., 189 note

Civil Service, Government of
India Act, 1858, regulations,
196 note

Colvin, Sir A., 192 note
Cowell, Herbert, 2 note

Criminal Law Amendment Act,
1908, 198

Criticism of Administrative
Changes under Reforms Act,
1919, 250 et seq.
Customs and Excise :
Organization of yield from,
260, 261

Revenue, 1792-1817, Table, 15
note

Taxes under Imperial System,

12 et seq.

Decentralization in British India,

Report of Royal Commis-
sion, 1908, 9 note, 130, 155
note, 156, 175 note, 176 note,
178 note, et seq.

Devolution Rules, Government
of India Act, 1919, 269 et seq.
Dicey, A. V., 195 note, 277
Disraeli, Benjamin, 10
Durand, General, the Hon., 40
Dyarchy in India, effects of, 266,
274, 278

Dyer, General, 190

East India's Company's Affairs :
Committees, 1813 and 1852, 15,
170 note

Secret Committee, 1771, 2
Eastern Bengal and Assam :
Formation of Province and
financial settlement, 1906,
127

Permanent Settlement, 1912,
130

See also Assam.
Ellenborough, Lord, 26

Famine and Plague Relief Con-
tributions, 114, 117
Federalism in India :
Opposition to, 33

Origin of Movement, 29 et seq.,
45, 162

Financial changes under Gov-
ernment of India Act, Criti-
cism of, 250 et seq.
Finlay, J. F., 30 note
Fisher, H. A. L., 188 note
Fowler, R. N., 189 note
Frere, Sir Bartle, 47 note

Ghose, N., 198 note, 199 note
Gokhale, Mr., 248
Government of India Act, 1919,
186, 208, 220 et seq.
Changes in provincial consti-
tution and powers, 209 et seq.
Devolutions and adjustments,
220 et seq.

Report of Committee on the
Bill, 1919, 209

Report of Financial Rela-
tions Committee, 1919, 233
et seq.

Report of Committee (Revi-
sion of Draft Rules), 1920,
240

Halsbury, Lord, 196 note
Hastings, Warren, 191 note
Hearn, S., 274

Hobart, Lord, 168 note

Home Rule Demands in India,
197 et seq.

Houghton, Bernard, 197 note
Hunter, W. W., 27 note, 52 note

Ilbert, Sir Courtenay, 201
Imperial System of Finance :
Act of 1833, 4

Deficits 1834-46, Table, 9
Derangement of Finances,

1866-70, Table, 52

Federalism v. Imperialism, 29
et seq.

Irresponsibility of Provincial
Governments, 24 et seq., 29
Origin and breakdown of, 1 et
seq.

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seq.

Imperial Government :

Financial relations with Pro-
vincial Governments, 152,
153

Limitations and restrictions,
172 et seq.

Import Tariffs, Imperial Sys-
tem, 14

Income Tax Act, 1860, 46
Indian Constitution, character-
istics of, 187

Indian Constitutional Reforms
Committee, 1918, 176 note
Indian Councils Act, 69
Indian Executive :

Changes in Government, de-
mand for, 186 et seq.
Relations with Indian Legis-
lature, 200

Repressive Legislation, 198
Indian Expenditure:

Percentage, 1877-78 to 1916-17,
Table, 194

Royal Commission on, 153,

155 note

Services, Military and Civil,
1809-57, Table, 19
Indian Legislature, Constitution
and Powers, 200 et seq.
Indian National Congress, Re-

forms scheme, 1918, 205, 209
Iyengar, Sir Bhashyam, 187 note

Jenkins, Sir Lawrence C. J.,

198 note

Kelkar, N. C., 187 note

Laing, S., 43, 47

Lal, Hon. Rai Bahadur Bakshi

Sohan, 235 note

Land Revenue :
Inequities, 193

Provincial assessments, 55
Revenue, 1792-1817, Table,
12 note

Land Revenue (contd.):

Taxes under Imperial Finance

system, 11
Lawrence, Lord, 34, 43, 51, 259
Local Finance before 1870, 137
Local Government Borrowing,

Rules under Government of
India Act, 1919, 245
Local Taxation, Royal Commis-
sion, 1899, 193 note
Logan, A. C., 179 note
Low, Sir Sidney, 186 note

Madhava Rao, Mr., 279 note
Madras:

Divested of Responsible Gov-
ernment, 5

Financial Settlement, 1882-3,
101 et seq.

Imperial special

Grants-in-

Aid, 1897-1904, 118
Permanent Settlement, 1912,
130

Quasi-permanent Settlement,
1904-5, 123, 128

Revision of Settlements, 1887-
8, 110, 111; 1892-3, 113;
1896-7, 114 et seq.
Mansfield, Sir W. R., 29 note
Martin, M., 13 note

Massey, Mr., 43, 48, 49, 50 note
Mayo, Lord, 52, 53, 54
Meston, J. S., 175 note
Minto, Lord, 187 note, 210
Montague-Chelmsford Report on
constitutional reforms, 1919,

209

Morley, Lord, 203, 206, 210
Moturpha Tax, 17

Napier of Merchiston, Lord, 36,
51
Native Indians :

Civil Service Employment, 21,
22, 195 note

Imperial System, charges, 21,
22

Northcote, Sir Stafford, 51 note,
259

North-Western Provinces and
Oudh :

Budget, 1877-8, analysis, 84

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