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bounden duty of the paramount authority, to interpose, 

 and by the initiation of improvements, adapted 

 to the circumstances of the country, gradually to 

 lead the various races committed to its charge, up to 

 that point in civilization, from which questions affect- 

 ing the material progress of the Empire, may, 

 with advantage, be examined from a purely English 

 point view. 



I do not suppose that there is any very great origi- 

 nality in these views, and their soundness must be so 

 apparent to every competent thinker on the sub- 

 ject, that it would be needless to dwell on them 

 here, were it not that we have daily-recurring 

 instances of their being overlooked, or forgotten, 

 by very able men, accustomed for years to deal 

 with economic questions only as affecting nations 

 in a high state of Civilization. It would be im- 

 possible, perhaps to find a happier illustration of 

 what I mean, than the imposition of an income tax 

 in India. Many Indian questions, involving com- 

 mercial and other special considerations, may have 

 been complicated or involved in failure, by being 

 dealt with by persona without any experience or 

 special training in the department to which the 

 particular question to be decided belonged. But in 

 this matter no such cause is assignable. The ques- 

 tion was dealt with by one of England's best finan- 

 ciers a gentleman sent out purposely to India, 

 aa being perhaps the naost competent person in the 



