164 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
The evil effect of large resumptions and fixed assignments will be clearly seen in the condition of Provincial Finance as indicated by the annual surpluses and deficits over the period of the settlement:—
| Province | Annual Surpluses or Deficits | Col3 | Col4 | Col5 | Col6 |
|---|---|---|---|---|---|
| 1892-3 | 1893-4 | 1894-5 | 18S5-6 | 1896-7 | |
| C.P. ... Burma ... Assam ... N.W.P. & ... Oudh Bengal ... Punjab ... Madras ... Bombay ... | Rs. —21,798 66,642 9,336 —16,752 —9,826 —106,050 —159,081 —23,883 | Rs. —60,772 —90,653 28,532 —25,155 36,887 —22,699 33,636 19,443 | Rs. —105,108 —272,319 —27,422 —165,987 169,796 —24,811 92,328 —102,472 | Rs. 19,653 226,505 30,507 —139,798 149,808 —7,156 44,118 100,690 | Rs. —37,408* 780 —25,421 —164,740 —186,558 —64,073 —200,579 —221,119 |
- No closing balance left.
Complied from the Annual Finance and Revenue Accounts of the Government of India.
It must, however, be admitted that the financial arrangements of the Provinces during this period were considerably disturbed by the outbreak of plague and famine towards the close of the settlements. The expenditure which the Provinces were obliged to incur to meet these two calamities depleted the resources of all and brought the Central Provinces and the North-West Provinces to the verge of bankruptcy, from which they were rescued by the following contributions made by the Government of India in aid of their balances in the year 1896-7 :—
To Central Provinces ... Rs. 526 lakhs. To N.W.P. and Oudh ... Rs. 1,609 lakhs.
Revision of 1896-97
This depression in Provincial Finance was alleviated to some extent at least in the revised settlements of 1896-7 by allowing a higher standard of expenditure and of revenue to the Provinces than was granted to them in 1892. The following table presents the old and the new standard of expenditure with the percentage difference between them :—
| Provinces | Standard Net Expenditure | Col3 | Increase per cent. |
|---|---|---|---|
| 1892 | 1897 | ||
| Central provinces ... Lower Burma ... Assam ... Bengal ... N.W.P. ... Punjab ... Madras ... Bombay ... Total ... | Rs. 653,300 1,064,600 467,600 2,816,700 2,215,400 1,384,600 2,054,800 2,049,500 | Rs. 710,700 1,206,100 564,900 3,125,500 2,428,700 1,537,300 2,238,600 2,544,100 | 8.8 13.3 20.8 10.9 9.6 11.0 8.9 5.6 |
| 13,066,500 | 14,355,900 | 9.9 |