BUDGET BY SHARED REVENUES 167
defrayed from the Imperial exchequer, but even this much succour did not prove equal to the necessity and the Government of India was obliged to make special grants-in-aid of the Provincial Revenues as shown on page 168.
Thus the Government of India was not only obliged to pay for the cost of the famine, but to grant funds to restore equilibrium and to provide for useful public services held up or curtailed by the Provincial Governments owing to the extraordinary circumstances of the time.. All this aid from the Imperial Government was made available because of the very prosperous condition of the Imperial finances throughout this period. While it is better that governments in general should always be in penury, the surpluses in the Imperial Finance proved a timely resource, the utility of which was doubled by the commendable way in which they were spent. Besides giving them grants for useful public works the superfluous funds of the Imperial Government were utilized in carrying out the following additional measures to the relief of the Provinces :
(1) Remission of Imperial Land Revenue Rs. 50,94,000 and reimbursement to the Provinces for their share remitted Rs. 59,81,000; in all Rs. 1,10,75,000.
(2) The abolition of the pandhari tax in the Central Provinces, costing Rs. 7,000 a year.
(3) The reduction of the patwari rate in Ajmere, from 10 per cent. on land revenue to 6¼ per cent.; the amount of the local revenue remitted was—Rs. 13,000, but the contribution paid to the local fund was Rs. 23,000. [1]
Taking into account these various contributions in aid of Provincial Revenues, the following table is presented as indicative of the condition of the Provincial Finances during this period of settlement :—
| Provinces | Provincial Surpluses or Deficits | Col3 | Col4 | Col5 | Col6 | Col7 | Col8 |
|---|---|---|---|---|---|---|---|
| 1897-8 | 1898-9 | 1899-1900 | 1900-1 | 1901-2 | 1902-3 | 1903-4 | |
| C.P. ... Burma ... Assam ... Bengal ... N.W.P. ... Punjab ... Madras ... Bombay ... U.P. of Agra and Oudh | Rs. (a) 1,69.435 —45,580 —3,03,250 (a) —2,278 —1,57,707 —1,29,663 ... | Rs. 12,288 4,11,494 86,742 2,19.449 3,28.562 1,15,379 1,60,706 1,00,427 ... | Rs. —1,22,883 26,14.312 —8,15,488 7,01,899 7,53,815 —16,53,794 —17,58,029 —15,04,271 ... | Rs. (a) 15,16,220 —86,829 4,43,224 8,04,789 (a) —3,21,013 (a) ... | Rs. 22,42,408 7,55,285 1,47,353 6,44,170 ... 14,96,350 40,41,297 58,23,235 —9,63,788 | Rs. —705 ... 10,08,393 6,23,640 ... 10,28,770 —15,810 —24,23,235 —64,372 | Rs. —7,40,742 ... 11,40,517 87,23,496 ... 6,74,880 52,40,809 —1,23,000 37,11,281 |
(a) No closing balance left because of Budget equilibrium.
Compiled from the Annual Finance and Revenue Accounts of the Government of India.
1 Financial Statement of the Government of India, 1902-3, para. 146.