'Lord Mayo's close personal attention to financial questions never flagged. He had by decisive measures established steady surplus for chronic deficit; he had increased the working power of the Local Governments, while checking the growth of their demands upon the Imperial Treasury. He had established a policy of systematic watchfulness and severe economy. The time was now coming when the results of all his exertions and sacrifices were to be gathered; when the Viceroy would be able to gratify his nature {157} by granting relief from the burdens which he had reluctantly imposed. Lord Mayo was occupied with such questions on the very journey which ended so fatally. He had reason to hope that effective remission of taxation would soon be practicable, but he was still uncertain what shape it ought to take. It should never be forgotten that the welcome measures of relief which the Government subsequently found itself in a position to effect, were possible only in consequence of Lord Mayo's vigorous policy of retrenchment and economy. 'He found serious deficit, and left substantial surplus. He found estimates habitually untrustworthy; he left them thoroughly worthy of confidence. He found accounts in arrear, and statistics incomplete; he left them punctual and full. He found the relation between the Local Governments and the Supreme Government in an unsatisfactory condition, and the powers of the Local Governments for good hampered by obsolete financial bonds. He left the Local Governments working with cordiality, harmony, and freedom, under the direction of the Governor-General in Council. He found the Financial Department conducted with a general laxity; he left it in vigorous efficiency. And if the sound principles be adhered to, which Lord Mayo held of such importance, and which in his hands proved so thoroughly effective, India ought not again to sink into the state from which he delivered her.' {158} CHAPTER VII LORD MAYO'S MILITARY POLICY