The control of the revenues of India is vested by act of parliament in the secretary of state for India in council. Subject to his control the government of India enjoys a certain discretionary power, but no new expenditure may be incurred without his sanction. There is a special member for finance in the governor-general's council, and all important matters are brought before the council. The central government keeps in its own hands certain revenues, such as salt, the post-office, telegraphs, railways, army and Indian Marine, in addition to the districts of Coorg, Ajmere and the North-West Frontier province. The other provinces raise and administer their own revenues, subject to the central control; they are allowed a certain proportion of the revenue to meet their own administrative charges, and so have an interest in economical expenditure. The apportionment of the revenues is settled afresh every five years. In 1893 the Indian mints were closed to the free coinage of silver, and in 1899 the British sovereign was made legal tender at the rate of 1s. 4d. per rupee; so that since that year the finances of India have been practically upon a gold basis. The principal heads of revenue are land, opium, salt, stamps, excise, customs, assessed taxes, forests, registration and tributes from native states; and the chief heads of expenditure are charges of collection, interest, post-office, telegraph and mint, civil departments, famine relief and insurance, railways, irrigation, other public works and army. The point most frequently criticized in the finances of India is the "home charges" which amount on an average to about 18½ millions a year. Of this total about 9½ millions are for interest on railways and other public works, 5 millions for pensions and furlough pay for civil and military officers, 2½ millions for stores and 1½ millions miscellaneous. These charges constitute the home expenditure on revenue account, but there are also other remittances from India on capital account which bring up the total disbursements in England to an annual average of about 21¼ millions. _Public Works._ Public works in India fall under three categories--railways, irrigation, and roads and buildings. The railways are managed in various ways, the other two classes of works are carried out through the agency of separate departments in Madras and Bombay, and of officers of the government of India public works department, either under local or central control, in other provinces. Railways.