be, and in practice always was, appointed a member of the governor's executive council, and the local Government of the presidency had certain administrative powers in military matters. This system of divided control led to much inconvenience, and by an Act of 1893 (56 & 57 Vict. c. 62) the offices of the provincial commanders-in-chief were abolished, and the powers of military control vested in the Governments of Madras and Bombay were transferred to the Government of India. The administrative arrangements under the Act of 1893 came into force on April 1, 1895. The Army of India was then divided into four great commands, each under a lieutenant-general, the whole being under the direct command of the commander-in-chief in India and the control of the Government of India. In 1904 one of the commands was abolished, and the army is now organized in three commands and two independent divisions, one of which, however, will probably be absorbed into one of the commands. The army in India consists, first, of His Majesty's forces, which are under the Army Act, and, secondly, of the native troops, of which the British officers are under the Army Act, whilst the remainder are under the Indian Articles of War, an Act of the Indian Legislature1. In 1905 the total strength was nearly 231,000 men of all arms, of whom rather more than 78,500 (including the British officers of the Indian Army) were British. This is exclusive of the active reserve, in process of formation, consisting of men who have served with the colours in the Native Army from 5 to 12 years, and numbering now about 24,500 men, and of the volunteers, about 32,000 in number, enrolled under the Indian Volunteers Acts (XX of 1869, as amended by X of 1896). When the Native Army was reorganized in 1861, its British officers were formed into three staff corps,' one for each of the three armies of Bengal, Madras, and Bombay. The officers of the corps were, in the first instance, transferred 1 Act V of 1869, as amended by Act XII of 1894. from the East India Company's army, and were subsequently drawn from British regiments. In 1891 the three staff corps were amalgamated into a single body, known as the Indian Staff Corps. In 1902 the use of the term 'Staff Corps' was abandoned, and these officers are now said to belong to the Indian Army. The number of their establishment is nearly 3,200. They are recruited partly from young officers of British regiments and batteries in India, and partly by the appointment of candidates from the Royal Military College, Sandhurst, to an unattached list, from which they are transferred to the Indian Army after a year's duty with a British regiment in India. After passing examinations in the native language and in professional subjects, an officer of the Indian Army is eligible for staff employment or command in any part of India. The officers of the Indian Army are employed not only in the Native Army and in military appointments on the staff, but also in a large number of civil posts. They hold the majority of appointments in the Political Department, and many administrative and judicial offices in nonregulation provinces. astical The Charter Acts of 1813 and 1833 provided for the appoint- Ecclesiment of bishops at Calcutta, Madras, and Bombay, and establishconferred on them ecclesiastical jurisdiction and power to ment. admit to holy orders. These provisions are still in force1, but the bishops who have been since appointed for other Indian dioceses, such as the diocese of Lahore, do not derive their authority from any Act of Parliament. The salaries, allowances, and leaves of absence of the Indian bishops and archdeacons are regulated by the King or by the Secretary of State in Council 2. The provisions summarized above include all the matters Subsidiary prorelating to the administration of India which are regulated visions. by Act of Parliament, with the exception of some minor points relating to salaries, leave of absence, temporary appointments, and the like. 1 Digest, ss. 110-112. 2 Ibid. 113, 114. Administrative arrange The salaries and allowances of the governor-general and the governors of Madras and Bombay, and of their respective councils, of the commander-in-chief, and of lieutenantgovernors, are fixed by order of the Secretary of State in Council, subject to limits imposed by Act of Parliament1. Return to Europe vacates the offices of the governorgeneral, of the governors of Madras and Bombay, and the members of their respective councils, and of the commanderin-chief 2, except that members of council can obtain six months' leave of absence on medical certificate 3. There is power to make conditional appointments to the offices of governor-general, governor, and member of council 4. If a vacancy occurs in the office of governor-general when there is no successor or conditional successor on the spot, the Governor of Madras or Bombay, whichever is senior in office, fills the vacancy temporarily 5. A temporary vacancy in the office of Governor of Madras or Bombay is filled by the senior member of council". Provision is also made for filling temporary vacancies in the offices of ordinary or additional members of council. Absence on sick leave or furlough of persons in the service of the Crown in India is regulated by rules made by the Secretary of State in Council. The distribution of patronage between the different authorities may also be regulated in like manner 8. The administrative arrangements which have been summarized above depend mainly, though not exclusively, on ments not Acts of Parliament. To describe the branches of adminisdependent on Acts tration which depend not on Acts of Parliament, but on of ParliaIndian laws or administrative regulations, would be beyond ment. the scope of this work. For a description of them reference should be made to such authorities as Sir John Strachey's 1 Digest, s. 80. 2 Ibid. 82. The precise effect of the enactments reproduced by this section is far from clear. 3 Ibid. 81. 6 Ibid. 86. • Ibid. 83. 7 Ibid. 89. 5 Ibid. 85. 8 lbid. 90. excellent book on India, or the latest of the decennial reports on the moral and material progress of India. Only a few of them can be touched on lightly here. In the first place something must be said about the Indian Financial system. financial system. The principal heads of Indian revenue, as shown in the figures annually laid before Parliament, are land revenue, opium, salt, stamps, excise, provincial rates, customs, assessed taxes, forest, registration, and tributes from Native States. The principal heads of expenditure are debt services, military services, collection of revenue, commercial services, famine relief and insurance, and civil service. But during recent years the services grouped as commercial, namely, post office, telegraph, railways and irrigation, have shown a surplus, and have been a source of revenue and not of expenditure. The most important head of revenue is the land revenue, a charge on the land which is permanently fixed in the greater part of Bengal and in parts of Madras, and periodically settled elsewhere. The central government keeps in its own hands the collection of certain revenues such as those of the Salt Department in Northern India, the Telegraph Department, and the revenues of Coorg, Ajmere, and the North-West Frontier Province, besides certain receipts connected with the Army and other services. It also deals directly with the expenditure on the Army and the Indian Marine, on certain military works, on railways and telegraphs, on the administration of the three small provinces whose revenue it receives, and on the mint, and with the greater part of the post office expenditure and of the political charges. The other branches of revenue are collected and the other branches of expenditure are administered by the provincial or local governments. But the whole of the income and expenditure, whether collected or borne by the central or by the local government, is brought into one account as the income and expenditure of the Indian Empire. Since 1871 the relations between central and provincial Administrative staff of local governments. finance have been regulated by quinquennial contracts between the central and each provincial government. Under these contracts the whole, or a proportion, of certain taxes and other receipts collected by each provincial government is assigned to it for meeting a prescribed portion of the administrative charges within the province. The provincial governments have thus a direct interest in the efficient collection of revenue and an inducement to be economical in expenditure, since savings effected by them are placed to their credit. But they may not alter taxation, or the rules under which the revenue is administered, without the assent of the Supreme Government. Subject to general supervision, and to rules and conditions concerning such matters as the maintenance of great lines of communication, the creation of new appointments, the alteration of scales of salaries, and the undertaking of new general services or duties, they have a free hand in administering their share of the revenue. The apportionment of revenue is settled afresh every five years, after a review of the provincial finance. Any balance which a provincial government can accumulate by careful administration is placed to its credit, but on occasions of extraordinary stress, as during the Afghan War, the central government has sometimes called upon local governments to surrender a share of their balances. As has been said above, the governors of Madras and Bombay are assisted by executive councils. A lieutenantgovernor has no executive council, but has the help of a Board of Revenue in Bengal, Eastern Bengal and Assam, and the United Provinces, and of a Financial Commissioner in the Punjab and Burma. Madras has also a Board of Revenue. Each province has its secretariat, manned according to administrative requirements, and also special departments, presided over by heads, such as the inspector-general of police, the commissioner of excise, the director-general of education, the inspector-general of civil hospitals, the |