57? It. STA NL E Y ?E VONS of roads and buildings (" civil works "), on the general civil administration, including education and the medi- cal, agricultural and scientific services. These are all expenditures which most Governments undertake for the general benefit of the people at large, and which, not being directly reproductive in character, must be met by taxation and other general sources of revenue which the State may possess. several different kinds: monopolies; e.g. opium In Table I the revenues are of (1) Land revenue; (?) State and salt: (3) Taxation--- ineome tsx, customs and excise being the principal heads; (4) Fees, as for registration and most of "law and justice" ? (5) Tributes ? (6) Rents and tolls ? (7) Miscellaneous military receipts). (including civil departments and The miscellaneous headings eaunot be fully analysed from the printed accounts. They include sales of current produce of Government presses, dairies, etc; also some rents and fees. of the expenditure over the imcome for all these ordinary functions of Government in 1916-17 was mate totals in the Rs. 1,$8,50,000. and is as there is The excess This figure is, of course, only approxi- merely the difference between the two no independent check obtainable published refunds have accounts. It should be explained been deducted from the prin- that the cipal heads d revenue, so that the figures do not tally at first sight with thoze in the printed summary. In Table II, I have set out the financia? results of the Commercial Services, and it is obvious that every one of them shows a considerable profit. In the case of railways I have shown an item of Rs.9 crores for suspense account for renewals and repairs which is not t?) be found in the printed accounts: it is the share which I attribute to 1916-17 of the ?20,000,000 which Sir William Meyer stated had been earmarked for expenditure for this purpose at the end of the war.
