1912 



more searching criticism, but I believe that the 

 criticism will be the outcome not of an intention 

 to embarrass a public servant who is honestly 

 trying to do his duty, but rather of a desire to help 

 him to effect improvement. 



' I shall welcome criticism because I believe 

 my critics will be actuated by the same impulse, 

 the same desire, which will influence me a 

 common desire to improve the work of those who 

 govern and the conditions of those who have to 

 bear taxation." 



1912. 



In my words of welcome to the new dispensation, 

 I said: 



" I may confidently say that that forecast has 

 been fully realised. It is not the time to sum up 

 the influence which this Council has exercised 

 on the general administration of India, or to esti- 

 mate the services which it has rendered alike to 

 the rulers and to the ruled. But I can testify 

 unhesitatingly to the power that the Council holds 

 for good in directing attention to the finances of 

 the country, in scrutinising expenditure, and in 

 advising the Government on the employment of 

 the public funds. I have always found the criti- 

 cisms of my non-ofhcial colleagues temperate, 

 suggestive, and helpful. Unable though we may 

 at times have been to accept their opinions at 

 once, they have not been without their effect on 

 our subsequent arrangements; and even where 

 we wholly disagreed, they have shown us fresh 

 points of view and warned us of probable dangers. 

 It is no exaggeration to say that the free inter- 

 change of views which this Council stimulates has 

 already become a powerful factor for good in the 

 financial policy of India." 



