—
BENGAL. some
administration, which has for
mental manner,
now be
will
317
years been working in an experi-
organised under the supervision of the
Government, but consisting in a large measure of representaand elective elements. Bengal is divided into Regulation Districts, whose advanced state has rendered it expedient to place them under the complete system of Anglo-Indian law and non-Regulation Districts, in which this has not yet been found practicable. The latter contain territories of three distinct classes. The first of them consists, for the most part, of newly-acquired territory, to which the general Regulations have never been extended in their entirety. The second, of tracts inhabited by primitive races specially exempted from the operation of the Regulations, and to whom a less formal code of law is better adapted. The third, officers of
tive
of
semi - independent
or
tributary
administered by British officers
States legally form part of British India
Criminal justice
Courts
District
is
of
administered
States,
or
partly
but whether these semi-independent
is
a moot point
administered by the High Court at Calcutta, the
and the Courts of High Court of Calcutta
Sessions,
respect of civil justice, the
Magistrates.
In
exercises original
and appellate powers, together with an ecclesiastical, an admiralty, and Below the High Court are the District and a bankruptcy jurisdiction. Additional Judges, the Small Cause Court and Subordinate Judges, and the Munsifs,
wffio
are
all
Civil Judges.
—
The finances of Bengal are now arranged imperial, provincial, local, and municipal. under four great heads The total gross revenue under all these branches for 1881-82 was Revenue and Expenditure
—
.
—
provincial, ^^3, 762, 149; imperial, ;^i4,900,98t municipal (including Calcutta), ^^604,440. The ^£"557,3 18; land revenue, ;^3,78i,io3; opium, principal heads of revenue were
^^19,824,888; thus
local,
—
salt,
-£'7.535.893;
- ^2,483,6 i 3
excise, ;^937, 392; customs,
and stamps, jC.,202,-^()2. The opium cultivation, ;^2,o54,368 ^^696,823;
administration,
^£830,727;
principal heads of expenditure were
law and justice (judicial courts),
- ^i47,i85; land revenue, _;^3io,209;
education, ;^277,648 and public works (excluding on reproductive public works), ^(^1,345,225. on the following page exhibits the net revenue and
police, ;;^4 o 8,658
capital expenditure
The
table
expenditure of the Province of Bengal (exclusive of the municipal revenue and expenditure of Calcutta) for the year 1881-82.
Of
the different sources of revenue, the land revenue, excise, and
stamps are managed by the District Collector and his establishments the opium, customs, and salt revenue are under special departments. Division,
The who
Collector
again
is
is
controlled by the
Commissioner of the
subject to the orders of the Board of Revenue. {Sentence continued on p. 319.
