314 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
and servants,” thus anticipating the present reforms. Opposition, however, was too strong, and as usual the solution was a compromise, details of which are given in Part II. Various methods are described, such as “Budget by Assignments”, “Budget by Assigned Revenues,” and “Budget by Shared Revenue.” None succeeded in giving the desired results. Part III is analytical, and is an attempt to that, whatever the financial relationship between the Provincial and Central Governments, the former were never in law or fact independent but were closely regulated. It is an interesting piece of work, but does not appear to be so fundamentally important as the author seems to think. Part IV is devoted to finance since the introduction of the new reforms. The treatment here is not so good, probably because the space allotted to it is too small and the subject very complex. The conclusion drawn is that good finance cannot be expected under the present dyarchical system of government. Certainly it will be difficult.
The author is to be congratulated upon the impartial way in which he has discussed an eminently controversial subject.
W. S. THATCHER