HAR 49 Local taxation. This view, however, requires to be supplemented by a consideration of the local taxation and expenditure; as appears from the annexed tables, the expenditure on public works, dispensaries, and schools amounted to Rs. 1,10,881 in 1872; the local funds receipts were Rs. 1,10,602, of which, however, Rs. 24,646 which, were a grant out of provincial funds, are already shown in the district revenues, and do not represent additional taxation. The local fund receipts will then be Rs. 85,956. It appears there- fore that the imperial and local expenditure amounts to Rs. 1,87,052-4 1,10,881=2,97,933, and the taxation to Rs. 16,12,999+85,956=16,98,955. The district therefore is educated, governed, and improved, apart from the cost of external superintendence, for about Rs. 0-6-0 per head; and the ex- penditure is only 17 per cent of the revenue. The above revenue does not include that derived from opium, salt, or sea customs. Receipts. 191 49 One per cent. road cess Ditto school cos One-quarter per cent, district dâk 23 ditto local rates and margin cess Education fund Dispensary ditto Pound ditto Nazul ditto Rs. 14,558 14,605 3,724 41,394 1.789 2,948 6 498 1,500 14 Total Rs. Provincial allotment 85,956 24,646 Grand total Rs. 1,10,602 Charges. I. Education fund Hospital and dispensariea District dik cesa Pound fund Nazul ditto Ka. 29,159 7,926 3,900 1,052 . 12 Pullic Works. ud Companications Civil buildings, &c. Establishment, &c. 39,479 17,412 10,510 67,401 Total Re, ... 1,10,881 Crime and criminal classes.—There is nothing remarkable to note now in the crime and criminal classes of Hardoi. Cattic theft flourishes, but still there must be some reason for the comparative immunity of Hardoi from crime. In 1872 there were only 5,251 cases reported to the police and cognizable by them. Fyzabad, with the same population, bad 11,178, Par- tabgarh, with a much smaller population, had 6,307. Perhaps the fact that there are a great number of resident landholders in Hardoi to watch their tenantry and be responsible for them may account for this. Unao, which is sirailarly situated in this respect, had only 5,458 crimes reported. Kanjars and Pásis are the most criminal. Accidental deaths are shown in a separate table, but probably some of them are murders. 7
