The advice of Sir Walter Layton, the Financial Assessor of
the Commission, which has been" generally adopted in the Report is very important. He points out that it would be possible to improve economic and social conditions by a substantial increase in " nation- building services" and that the necessary revenue would be available if further taxation was adjusted to the capacity of-the taxpayers. It may be asked Why; 11 economic and social advancement js .as simple a matter as it seems to be from this statement, the incidence of taxation has not already been adjusted. The answer, no doubt, is that the Government has always found it impolitic to provide the least excuse for an amplification of the familiar complaint that India is " exploited " by Great Britain. Taxation for raising the level of well-being is not exploitation ; but a Government which cannot prove that definite results are due to definite taxes is nevertheless in a very invidious position. It is most satisfactory to know that under Provincial Home Rule the necessary money, for overdue social reforms need not be lacking.
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