Page:Macaula yʼs minutes on education in India, written in the years 1835, 1836 and 1837 (IA dli.csl.7615).pdf/39

Rh portant matter. We ought every quarter or every half year at least to receive from every institution at which stipends are given, a return of the number which have become extinct. I propose that instructions to this effect should be sent without delay.—[Book K. page 1.] 10th December, 1835.

State of the Educational Fund.—I am completely in the dark as to the state of our finances. I suppose that the word “disbursements” in Mr. Sutherland's minute is a slip of the pen, and that he means “income.” Now surely, if our expenditure in the year 1835-36 be less than our income by 7000 Rupees, 7000 Rupees may fairly be called “unappropriated excess;” and Mr. Sutherland himself seems to call it so in the 59th Clause of the proposed letter to Government.

No doubt there are building charges which will come upon us next year. But are those charges greater than the income of next year will meet? If not, will they absorb the whole of this excess of 7000 Rupees? Or how much of it will they absorb? I ask these questions in utter ignorance; and, until I am master of the subject, I shall hardly feel at ease in assenting to any new appropriation of money. We really do not know whether we are beforehand or behindhand with the world.

I should recommend the omission of the computation. I have not yet seen Mr. Trevelyan’s minute respecting a Sub-Committee of finance. But I feel every day more and more fully convinced that some such measure ought to be adopted. Without it we shall be in danger, on the one hand, of making engagements beyond our means, and, on the other, of rejecting as too expensive, schemes which are quite within our power.—[Book J. page 50.] 18th January, 1836.

Audit of Accounts.—I think that Mr. Sutherland should, as he proposes, submit to Government an explanation of the arrear, that he should at the same time explain the mode in which we now check the disbursements; and should state in the name of the Committee that we consider this check as sufficient, leaving it to the Government to adopt any measure which may be thought fit.—[Book O. page 56.] 11th October, 1836.

The Secretary suggested in his abstract of Mr. Adams’ Second Report that Government should be moved to direct the Revenue authorities to enquire whether certain assignments of the Rani Bhowani ought to be revived in favour of the heirs of the original grantees. On this Mr. Macaulay wrote.—

Province of the Committee.—“I doubt whether we are to consider ourselves as occupying a situation similar to that of the Commissioners for Charitable Endowments in England. I doubt