Page:The Evolution of Provincial Finance in British India.djvu/16

xvi enough groups the accounts not under Imperial and Local but under (1) Imperial, and (2) Provincial, while the Financial Statements after 1921 cover only the Imperial Transactions. Nothing is more confusing to a beginner than the entrance of the new, and the exit of the old, categories of accounts. The natural question that he will ask is, how did these different categories evolve, and how are they related to one another?

In the present study an endeavour is made to explain the rise and growth of one of them, namely, the "Provincial." But in order that there may be no difficulty in following the argument it is deemed advisable to preface this study with an outline defining its subject-matter and indicating the interrelations of the parts into which it is divided. To facilitate a thorough understanding of the subject the study is divided into four parts, each one dealing with the Origin, Development and Organization of Provincial Finance and the final form in which it