But I must not close this article without reference to the very different views which have been lately put forth in this Review under the sensational title of the "Bankruptcy of India." Mr. Hyndman, after much study of Indian statistics, has arrived at the conclusion that "India has been frightfully impoverished under our rule, and that the process is going on now at an increasingly rapid rate." The revenue raised by taxation is about 36,000,000_l._, and "is taken absolutely out of the pockets of the people," three-fourths of whom are engaged in agriculture. The increase of 12,000,000_l._ in the revenue which has occurred between 1857 and 1876 "comes almost entirely out of the pockets of the cultivators," and "the greater part of the increase of the salt, stamps, and excise is derived from the same source." The cost of maintaining a prisoner in the cheapest part of India is 56_s._ a head, or, making allowance for children, 46_s._; but the poor cultivator has only 31_s._ 6_d._, from which he must also defray the charges "for sustenance of bullocks, the cost of clothing, repairs to implements, house, &c., and _for taxation_." He states the debt of India to be "enormous," amounting to 220,000,000_l._ sterling, principally accumulated in the last few years. The railways have been constructed at ruinous cost, for which the "unfortunate ryot has had to borrow an additional five or ten or twenty rupees of the native money-lender at 24, 40, 60 per cent., in order to pay extra taxation." Irrigation works "tell nearly the same sad tale. Here again millions have been squandered--squandered needlessly." Moreover, the land is fast becoming deteriorated or is being worse cultivated. In short, through a long indictment of twenty-three pages, of which I omit many counts, he cannot find a single act of British administration that meets his approval. All is naught. It is true that the Civil Service of India is composed of men who have gained their posts by means of the best education that England can supply, and who from an early period of manhood have devoted their lives to the practical solution of the many difficult problems which Indian administration presents. But Mr. Hyndman finds fault with them all.