THE EVOLUTION OF PROVINCIAL FINANCE IN BRITISH INDIA - Page 159

144 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES

The heads of charge incorporated in this budget were as

hereinafter specified— Col2 Col3 Col4
Heads of Incorporated Expenditure Grant as Settled for 1877-8 Retrench- ment Proposed Net Consolidated Grant
Refunds ... ... ... Land Revenue, exclusing settlement charges ... Excise ... ... ... ... Stamps ... ... ... ... Administration (excluding Account and Currency Offices and settlement Secretary). Minor Departments ... ... ... Law and Justice ... ... ... Superannuation and Retired Allowances, Compasionate Allowances and Gratuities. Miscellaneous, excluding Remittances of Treasure. Stationery and Stamps ... ... Add— Existing allotments for provincial ... services Total ... Rs. 65,000 16,21,000 58,000 72,000 9,74,000 16,00,000 20,94,000 3,38,000 41,000 83,000 54,22,000 Rs. 2,24,000 ... Rs. 51,38,000 54,22,000
1,07,84,300 2,24,000 1,05,60,000

To defray these charges it was proposed to assign the following revenues to the Government of the Punjab :—

Heads of Revenues Assigned Net Revenue in 1876-7 Estimated Net Yield in Col4 Col5
1877-8 1878-9 1879-80
Assessed Taxes ... ... Stamps ... ... ... Law and Justice ... ... Excise ... ... ... Miscellaneous (excluding gain by Exchange, premium on Bills, and unclaimed Bills of Exchange). Total ... Rs. ... Rs. ... Rs. 12,00,000 Rs. 12,00,000
... ... ... 24,85,000 4,15,000 10,30,000 25,05,000 4,15,000 10,50,000 25,25,000 4,15,000 10,70,000
... 39,30,000 39,70,000 40,10,000
... 60,000 60,000 60,000
... 39,90,000 52,30,000 52,70,000

In making over these revenues the Government of India had reserved to itself a share of the improvement in the net yield from Stamps, Law and Justice, and Excise. The estimated net yield