An appeal before the Board is usually supported by the most able counsel in the capital; and where the litigants are wealthy it is not uncommon to see the Advocate-General and two or three of the leading members of the High Court bar arrayed on one side, whilst on the other side the Government Solicitor-General and several other barristers are retained regardless of expense. Some serious dispute regarding land has arisen, and though the intrinsic value of the _causa belli_ may be but small, it is a point of honour which neither side can yield. In former days the rival parties would doubtless have fought for it with their bands of armed retainers; but in more peaceful modern times it is safer, though not less expensive, to retain a small army of lawyers. The case has probably been locally investigated by a deputy collector, reinvestigated and decided by a district collector, whose decision has been disputed before the commissioner, and now the final appeal lies to the Board of Revenue. This is merely a sample of the kind of cases which sometimes come before the members of the Board. In less important cases, or in cases between less wealthy and potent litigants, the services of counsel are almost invariably engaged, and several of the native pleaders who devote themselves to practise before the Board are almost unrivalled in their knowledge of all the details of revenue law, and also in the clearness and precision with which they state the facts and the points of their case. The appellate duties of the Board are much more important than is generally known or understood, and as in very many cases each member sits singly his labour is ordinarily quite as severe as that of any two judges of the High Court when sitting together as a bench.