He rejoiced in the opportunity afforded by the expedition to Abyssinia for helping his old friend Napier to collect an effective force from India, to be equipped for very active service and to be despatched from the Presidency of Bombay. In respect to material improvement, he pressed onwards the construction of railways and canals. There had been by no means an entire, but only a partial, suspension of these works during the War of the Mutinies, and the period of disturbance which followed; but now as peace reigned throughout the land, he prosecuted these beneficent operations with more energy than ever, and at no previous time in Indian history had progress been so systematised as now. This could only be done by establishing a capital account for the State, according to the principle which, as already mentioned, had been working in his mind when he recently landed in India. The cost of these works having heretofore been defrayed from current revenue, their progress had been precarious, but he would place their finance on a sure basis by treating the expenditure as capital outlay and raising loans for that purpose. The interest on these would be defrayed from current revenue, as he would have no such thing as paying interest out of capital. For the due calculation of the demand to be made on the money-market for the loans, he caused a forecast to be made of the canals and railways recommended for construction during a cycle of years. He proposed that the future railways should be constructed not by private companies with guarantee by the State of interest on outlay, but by the State itself. With a view to lessening the capital outlay in future, he leaned towards the introduction of a narrower gauge than that heretofore in use. The introduction of the capital account into Indian finance has not only stimulated, but also regulated and ensured the material development of the empire; and this is a prominent feature in his administration.