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dents.

suggestions, or ask for information, upon the general
condition of the country.
It is delivered in a com-
mittee of the whole House-usually a late period of the
session and is followed by no application for any vote
to regulate or control the taxation of India, but merely
by certain formal resolutions, setting forth the actual
revenue and expenditure in India for the past year. It
generally gives rise to a debate upon the policy of the
government in relation to India.

In 1869 and 1870 the so-called 'Indian Budget,' which, in fact, is no budget at all, but simply a statement of the position of the finances of India, was opened in the House of Lords, the secretary for India being a peer. It was likewise communicated to the House of Commons, wherein the formal resolutions were agreed to as usual, upon motion of the under-secretary.c

In the House of Commons, on August 5, 1870, an amendment was proposed, to the motion for proceeding upon the Indian Budget, expressing regret at the late period of the session at which it is introduced, but it being admitted by ministers that the present practice was not satisfactory and should be changed, if possible, the motion was withdrawn.d

recess.

On April 1, 1873, the House of Commons instructed the Select Committee on East Indian Finance to consider the expediency of altering the close of the Indian financial year to December 31, in order to enable the Indian Budget to be opened before the Easter On May 2 the committee reported on this instruction. They objected to the change in the fiscal year, but recommended arrangements to ensure the presentation of the Indian Budget, and adequate discussion thereon, early in the session. Nevertheless, in 1874, it was not brought forward until August 3; and in 1875 until August 9. This gave rise to further remonstrance in the House of Commons, and the under-secretary for India promised to do his best to bring it forward at an earlier period of the session hereafter. In 1880 it was not introduced till August 17; in 1885 till August 6; and in 1887 till September 9.

On July 5, 1866, with a view to a stricter compliance with the requirements of the statute, the under-secretary for India laid upon the table of the House of Commons, for the first time, summaries of

* Hans. D. v. 194, p. 201. In 1871, it was brought down early in the session. Ib. v. 204, p. 868.

Ib. V.

176, p. 1852.

b Ib. v. 198, p. 521.
c lb. p. 1147.

d lb. V.
* Ib. v. 226, p. 795.

203, p. 1614.

the detailed statements descriptive of the moral and material progress of India within the preceding year. And on August 5, 1870, he distributed copies of a compendious statement of Indian accounts amongst the members, previous to the introduction of his budget. It has since become unnecessary to enlarge upon these topics upon the presentation to the House of the Indian Budget.'f

6

accounts.

On June 16, 1868, the East Indian (Home) Accounts Indian for the previous financial year, together with the report of the auditor-general for India thereupon, were referred to the Standing Committee of Public Accounts, with instruction to examine into them, and into the arrangements under which such accounts are audited. The committee reported, on July 21, that they had no remark to offer upon the accounts; that they did not recommend that the comptroller and auditor-general should be at present required to audit these accounts; but yet they were of opinion that the present arrangement was not free from objection, as it unites, in one officer, the duty of auditing the accounts of the secretary of state (and, if necessary, of disallowing charges authorised by him), and the examination, on behalf of the secretary of state, of accounts with and claims upon the principal departments of government.'" In the following session, ministers were of opinion that, inasmuch as the objection to the position of the Indian auditor had been removed, no useful purpose would be served by again submitting the home accounts to this committee. They nevertheless acquiesced in a motion made by ex-secretary Northcote for such a reference." In their report the committee state that they are 'glad to find that the auditor of the India Office has been altogether relieved of the duties formerly imposed upon him of departmental examiner of accounts, and that he is now enabled to carry out an entirely independent

Hans. D. v. 184, pp. 718, 1091.

Ib. v. 203, p. 1615.

Rep. Com®. Pub. Accts. pp. iv.

34-45, Com. Pap. 1867-8, v. 13.
h Hans. D. v. 197, pp. 118, 357,
1329.

Indian ac

audit.

The Indian accounts have not been since referred to the committee.

On February 23, 1871 (on motion of the premier, Mr. Gladstone), counts ap- the House of Commons appointed a select committee to enquire into proved by House of the finance and financial administration of India. This committee Commons. reported the evidence taken on July 18, and recommended that they should be reappointed in the following session.J

Governorgeneral.

His coun

cil.

They were

They were again appointed in 1872, but did not complete their enquiry. They reported further evidence on July 23. reappointed in 1873, but did not finish their labours. They made two reports, on special matters, on May 2 and 9.1 In 1874, owing to many of the former members having lost their seats at the general election, this committee was not reappointed. But instead, a new committee, with a more limited scope of enquiry, was nominated. On April 20, 1874, the House of Commons appointed a select committee 'to enquire into charges payable in this country, for which the revenues of India are liable.' On July 28 this committee reported on military expenditure, and recommended their reappointment next session. But this was not done, the government being of opinion that there was nothing further of a practical nature for the committee to enquire into ; it having, meanwhile (as suggested by the committee), appointed a departmental committee to investigate certain points in dispute between the War Office and the India Office." Mr. Fawcett moved for the reappointment of the Committee on East India Finance; but the motion was opposed by ministers and negatived.

The internal government of India is entrusted to a governor-general, who is the queen's representative, or viceroy, in that country. He is possessed of immense executive powers, but is entirely subject to the constitutional control of the sovereign, through the secretary of state. That control, however, is mainly exercised in questions of policy, the details of administration are usually left to the discretion and responsibility of government.°

The governor-general has the power of declaring war and making peace; he has at his disposal (1888) a European and native army of 188,786 men. But a declara

14th Rep. Come. Pub. Accts.
p. iv. Com. Pap. 1868-9, v. 6.
J Com. Pap. 1871, v. 8, p. 1.
Ib. 1872, v. 8, p. 1.
› Ib. 1873, v. 12, pp. 1, 9.

m Hans. D. v. 218, P. 337.
n Ib. v. 232, p. 311.

• Ib. v. 196, p. 16; v. 218, pp. 1065, 1081; v. 227, pp. 1946, &c.

tion of war in India must be duly communicated to the Imperial Parliament; and except in cases of threatened invasion or other sudden necessity, the consent of both Houses of Parliament is requisite, before the revenues of India can be applied to any military operation beyond the frontier.P

The governor-general is assisted in the discharge of his weighty and responsible functions by a council, consisting of fifteen members, appointed for ten years, which possesses both executive and legislative powers. It is styled the Supreme Council for India, and is a reorganisation of the Legislative Council, which was first established in India by the Act of 1833. It is empowered, in its legislative capacity, to frame laws and regulations for the government of India: and which shall be binding upon all native Indian subjects of the crown, without and beyond, as well as within, her majesty's dominions. The council is competent to advise the governor-general upon all matters connected. with the welfare and good government of India, but at the same time leaving him at full liberty to act upon his own responsibility in all cases where he may think fit to do so. The position of the governor-general towards his council has been likened to that of an absolute monarchy, where the king rules through responsible ministers, but yet rules himself.'"

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The Supreme Council consists, at present, of six The ordinary or executive members, who may be considered council. as ministers of the crown in India, without the com

P Creasy, Const. Bh. Empire, p. 272. See ante, vol. 1, p. 523.

Forsyth, Const. Law, p. 31. 32 & 33 Vict. c. 98. In regard to extra-territorial jurisdiction (see Forsyth, Const. Law, pp. 232, 465). Chesney, Indian Polity, p. 151. Act 33 Vict. c. 3, sec. 5; Hans. D. v. 189, p. 1342. Hunter, Life of Mayo, v. 2, ch. ix. Amos, 50 Years Eng.

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Departmental duties.

mander-in-chief (who is an extra member), and twelve additional members, who, being incorporated with the Executive Council, transform it into a legislative body."

Her majesty, by warrant under the sign manual, upon the advice of the secretary of state for India, appoints the ordinary members, and likewise the commander-in-chief in India, as an extraordinary member of the Supreme Council. But certain special qualifications are required of all these councillors, and their tenure of office is during pleasure." The first three must have had experience in the service of the crown in India, one must be of the legal profession and another must have a practical knowledge of finance. The legal, the financial, and the public works members are nominated by the home government; the local members owe their places to the viceroy."

The administration of the Indian government is conducted through seven separate departments, to wit, the finance and commerce; home; foreign; military; public works; revenue, and agriculture, and legislative" departments. Each of the six ordinary members of council is charged with the oversight and management of one or more branches. Each department has a secretary, who attends the council when important business in relation to his department is to be transacted but they have no vote and, except on sufferance, no voice. Since Lord Canning's time it has been agreed that the business should be conducted much as it is done in the English cabinet, each councillor settling by himself all minor questions in his own department, taking the opinion of the governor-general on those only that are more important, and bringing before the Supreme Council such questions merely as are of imperial interest. The go

.Com. Pap. (E. India) 1871, v. 50, p. 629.

Act 24 & 25 Vict. c. 67, sec. 3, as amended by 32 & 33 Vict. c. 97, вес. 8.

146.

▾ Hunter's Life of Mayo, v. 2. p.
Ed. Rev. v. 143.
Hunter's India, p. 438, 8vo.

London, 1886.

* Hans. D. v. 221, p. 918.

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