For sanitation, he acted on the view which had opened out before him on his way from England for India. The Sanitary Commission appointed by him made searching inquiries and followed these up with suggestions professional or practical. He sanctioned expenditure by Government on drainage, water-supply, open spaces, and the like, in the stations or around the buildings which belonged to the State. In all the places which were made under municipal institutions he encouraged the local corporations to do the same. Through his precept or example a fresh impulse was given to these beneficent works at every capital city, industrial centre, or considerable town, throughout the Bengal Presidency--more than half the empire--and a general quickening of municipal life was the consequence. His influence could not under the constitution of British India be equally direct in the Madras and Bombay Presidencies but there also it was felt as a practical encouragement. Thus though he may not be called the originator of Indian Sanitation, yet he was the founder of it on a systematic basis, and he established it as a department of the State administration. The finances caused him trouble from the first even to the last day of his incumbency. The scheme for housing and lodging the European army in India, according to humane and civilised plans, was to cost ten millions sterling (for, say, seventy-five thousand men), and out of that he caused five millions to be spent during his five years of office. He was most unwilling to borrow for this purpose, holding firmly that the charge must be defrayed from current revenues, and so it was. But then it caused some difficulty in the finances, and he had to devise additional means for making the income balance the expenses. Always having a heart for the poor, and believing that their resources were not at all elastic, he was resolved to avoid taxing the masses of the population any further. On the other hand he thought that the rich escaped paying their full share. So he proposed to renew the income tax, which had been introduced in 1860 by James Wilson (the economist and financier sent out from England) and remitted in 1862. He was unable to obtain, however, the necessary concurrence of his Council. Then he reluctantly consented to a proposal of the Council that duties should be imposed on certain articles of export which, in the economic circumstances of the moment, were able to bear the impost. The ordinary objection to export-duties was urged in England and even in Parliament, so these were disallowed by the Secretary of State; and thus he suffered a double annoyance. His own proposal had been refused by his Council, and their proposal, to which he agreed as a choice of evils, had been rejected by the Secretary of State. The following year he induced his Council to accept a modified income-tax, under the name of a License-Tax. This was, he knew, inferior to a scientific income-tax,