THE INDIAN VICEROY.
T ORD NORTHBROOK weenie to understand that a Viceroy 1.41 who bears the responsibilities of office should also wield its patter ; that he is not in the position of a Premier at the Ifettel'of a Cabinet, but of a chief at the head of an Empire: that he is there to rule, with advice, of course, but without it or 'against it, in case of need. He has performed several strong neghtive acts since he took the oaths in Calcutta on May 3, 11372, but the latest is by far the most impressive as well as the tabst* courageous. It required considerable resolution to atkilish the Income-tax, but much greater firmness to place the Batiget beyoad the reach of discussion. The abolition of etaX ;se distasteful to the natives was in accordance alto with Atirapette opinion, a fair minority only clinging to direct -taxa- tAmi-inthat form as a reasonable mode of drawing contribu- tritateltann the rich into the Treasury. Had not the impost beenumade leo needlessly severe three years ago, it is possible thrit'one per 'cent. might have passed unchallenged by any fOrceaftrottg enough to arrest the attention of Government. There were and are many thoughtful Englishmen in India letro'belleve-that the exotic might have been acclimatised, and. also that it is a perfectly fair way of adding to the revenue. But`the policy of 1870, initiated and npheld against the bulk cif:Whoa opinion, both European and native, killed the tax as a lhiabetal expedient. The late Bombay Government supplied a'tiklu4tio 'ad abs-firdum when it taxed ineolues of £5 a year, alitetrsure Which also east doubts on the trust that could be tdatedin the discretion of "Provincial Councils. The-exposures etielVeik-by the Civil valour of Mr. Inglis, who faced, undaunted, siamaithing like-official censure on his temeritycand finally trium- phed ;- the profouod discontent visible to the naked eye and pear ding the whole land; perhaps we may say some pereepti CM Of the-ituitiee'produced by a tax which -operated so unequally, lalOssight abentits extinction. Lord Northbrook looked on the factS:with a fresh mind, and saw the evil Which was sapping the fel:iodations of loyalty, itself. He had no -engagements Wafer& the' past, he was free from tomplieity in a fisoal polity which had shaken the Empire, and after due delibera- tion ite put back a dangerous weapon into. the armoury, Nallbncl:f it should only be. drawn in cases of real emergency. Asiatics 'do not mind a sudden outburst or severe -taxation Hid:tie-for a specific purpose, abd-ceaaing- when that 'purpose is:Stoat/end. -Mr. Wilson carried *rough stiooessfully a more drastic- levy than that exacted by -Sir Richard Temple, 'and eVenLord Mayo's atigmentation of the rate in the middle of theiltiantial year waS paid with readiness, becrause the-object sfieh cage- was understood. But the Income-tax; as part of aveyetem, a tax not fixed, but liable to sudden iterease; no one ahlaPte tell when or to what amount,' Was hateful, because it common with the levies of the worst native philtres, and reproduced one of the worst characteristics of Vitrelynative rule. Within-twelve monthathe Indian Income- tat Was raised, by fiat of course, from one to two and a half, ireditifen to more than three per cent., so that no man knew what portion of his revenue the Government would allow him talcail his own. All who duly weighed -the sullen distrust tkidanaly half smothered indignation which prevailed from 1.*t9Ito the-end of 1871, will recognise the 'wisdomof the IteirVilaielt the Viceroy has now deliberately taken.
ut he has done something niore than abolish the Income- , ht, has removed the Budget from the 'sphere of 'debate. At no new fiscal legislation was required, it fortunately happened that no appeal to the. LegislativeCouncil was needed. nitherto, since Mr. Wilson landed in Calcutta, a regular litialfeial statement on the English model has been made ; 4he-preposals of the Government have been set forth ; tist4 offietral and non-official members have made speeches, and thelfarce of 'dividing the Council has frequently been acted. get-the Executive, in consequence of verbal opposition, never lettaalted a figure in its estimates, or altered the plans-of -taxa- kitin £iettled by itself. 'Whatever might be-said in speeches, all -ilieleficialevoted one way. The reason, of course, is-plain taffnulgia. India is governed by absolute rulers, whose first /My its to uphold the power with 'which they have been en- trdeted ; whose next is, to use it wisely and rightly. British A:icy 'in India, Whether fiscal, political, or economical, can ifetgef be left to the mercy of parties, debates, divisions. The labaver of the purse cannot be given into the hands of any ittserably, but must be kept in the grasp of the Executive. Theimanagement of finance is an 'administrative function, and If the INTiceroy chooses to be his own Finance Minister, there is no power which can prevent him. Whether he be or not, it ! must be obvious that he cannot east the -finances loose before a Legislative Council. He may and can elicit opinion for his owe information, but he must not as he thinks expe- dient. Lord Northbrook seems to hold that it is better, just now, to avoid discussion, end hence he has taken the -strong step of publishing the- Budget accounts and Sir Richard Temple's annual Essay in the Gazette. It is a told areasare, justified apparently by the Indian Councils' Act, yet certain to call forth bitter criticism ; but it. shows strength of pur- pose, the presence' in India of a resolute will -on :the side of firm but quiet government, and these are indications of price- less value. The Kotwal of 'Mooltan, who, when. Lord North- brook was expected, set up on a triumphal arch the wends, "He gave the -Land Rest," appears likely to -prove a true prophet. lie certainly expressed- the one:passionate Idesire of his community,—a little peaceful interntlfreed from-the:daily dread of new things, those fatal enemies of Oriental habit and Oriental repose. Although the abolition of the Income-tax, and more espe- cially the manner in which it has- been 'done,- indieates the -fact that a strong and original ruler is-at the helm: in ',India, that is not the only sign of Lord-Northbrook:es Kletesmination
to' think and act for 'himself. One -species -of' 'rest- less activity devotes itself to -the premotion-:of munici- palities, which-means the creation of machinery for taxation. The- moment a municipality is-set up, ootroi,:-,rates, ceases, licetices; tdlls, follew in -rapid eaccession, because energetic reformers are naturally 'cottons to gain repute andanake an instant sweep of numberless abuses. The -bribe (offered. to the natives is participation in -local government, 'but in -the enci,lave in-the 'Pregideticytowns,,and frequentlythere, the European -ciffielals have their ownway. At all: events, the introduction of Municipal* bodies brings: about ,veryttketane taXation, Which it is Most' desirable should be:arrested 'for a time. Although' Lord'NOrthbreeksalictioned to the -Punjab; witere- 'he found has-vetoed an elaborate measure prepared for Bengal by ilarenergetio:Liett- ten-ant-Go vent or, Mainly malthe tenable groued that farther taxa- tion is at present 'unnecessary.' In the- same way,: has--dis- couraged a growingtendency to raise thelandrevenue rates-upon re-assessment. Astbere is a sect which favours-direct taxation, 80 'there' item:411'er 'which passionately desires to 'run -upthe land tax. Some rent aetblenteets, notably' Sir Riehard Tetople's 'extratragent. one 'in :Central Iadiaillaveadiraulated the ardour' of those who would be hard upon-the 'cultivator. Bat-trtle piolicydentands a moderate:asses:merit, and that is the pnlicy -Lord 'Northbrook 'seems' dispoeed': to.- Fame: Indeed, he appears to .be Intent- -on :checking- the! rage:-for constant, fetterish,"itritating rctovement,,-which maysait the Eittive'raceis 'di thei-West, but is- alien qo ,the habits of easy.. going' Orientals. 'Net less significant' in the position which the Vioeroy 'has assumed in 'relation to his Council. It is plain -that he 'hag succeeded itr'acqttiiing a Complete--niastery over the governing apparatus, .he moans to .!be and is obeyed;' and that he-rum no risk of: falling into the-betide of a 'clique. - shwa. he 'fulfil-the promise- of his- opening year, and- -prove to --be a. firm, reederate, enlightened-ruler,lndia will -enjOy tint it-Aerial, of :recreative tptiet 'lab:Page:much needs, and-'saine time hence, ivisigerood by alreelintack, of confidence- itt heentieft Masters, tette-Ina-rho.° sttengthamengh to endure the paints'of altbsrma of ireferms.
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