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 —



BENGAL. some

administration, which has for

mental manner,

now be

will

317

years been working in an experi-

organised under the supervision of the

Government, but consisting in a large measure of representaand elective elements. Bengal is divided into Regulation Districts, whose advanced state has rendered it expedient to place them under the complete system of Anglo-Indian law and non-Regulation Districts, in which this has not yet been found practicable. The latter contain territories of three distinct classes. The first of them consists, for the most part, of newly-acquired territory, to which the general Regulations have never been extended in their entirety. The second, of tracts inhabited by primitive races specially exempted from the operation of the Regulations, and to whom a less formal code of law is better adapted. The third, officers of

tive



of

semi - independent

or

tributary

administered by British officers

States legally form part of British India

Criminal justice

Courts

District

is

of

administered

States,

or

partly

but whether these semi-independent



is

a moot point

administered by the High Court at Calcutta, the

and the Courts of High Court of Calcutta

Sessions,

respect of civil justice, the

Magistrates.

In

exercises original

and appellate powers, together with an ecclesiastical, an admiralty, and Below the High Court are the District and a bankruptcy jurisdiction. Additional Judges, the Small Cause Court and Subordinate Judges, and the Munsifs,

wffio

are

all

Civil Judges.

—

The finances of Bengal are now arranged imperial, provincial, local, and municipal. under four great heads The total gross revenue under all these branches for 1881-82 was Revenue and Expenditure

—

.

—

provincial, ^^3, 762, 149; imperial, ;^i4,900,98t municipal (including Calcutta), ^^604,440. The ^£"557,3 18; land revenue, ;^3,78i,io3; opium, principal heads of revenue were

^^19,824,888; thus



local,

—

salt,

-£'7.535.893;


 * ^2,483,6 i 3



excise, ;^937, 392; customs,

and stamps, jC.,202,-^2. The opium cultivation, ;^2,o54,368 ^^696,823;

administration,

^£830,727;

principal heads of expenditure were

law and justice (judicial courts),
 * ^i47,i85; land revenue, _;^3io,209;

education, ;^277,648 and public works (excluding on reproductive public works), ^(^1,345,225. on the following page exhibits the net revenue and

police, ;;^4 o 8,658





capital expenditure

The

table

expenditure of the Province of Bengal (exclusive of the municipal revenue and expenditure of Calcutta) for the year 1881-82.

Of

the different sources of revenue, the land revenue, excise, and

stamps are managed by the District Collector and his establishments the opium, customs, and salt revenue are under special departments. Division,

The who

Collector

again

is

is

controlled by the

Commissioner of the

subject to the orders of the Board of Revenue. {Sentence continued on p. 319.