It must have been under the dominion of the idea produced by Mr. Dadobhai's statistics as to the thoroughly wretched state of the agricultural population of India that Mr. Hyndman has been led into exaggerated statements which his own article shows he knew to be inaccurate. A dreadful case of misgovernment existed in India, and, thoroughly to arouse his countrymen to the fact, it was necessary to pile up the agony. Thus, in one part of his article he states that the "enormous debt" of India amounts to 220,000,000_l._, but in a later portion he admits that it is only 127,000,000_l._, and he knows full well that the amount of 100,000,000_l._ of guaranteed railway debt is not only not a present debt due from Government, but is a very valuable property, which will probably bring in some millions of revenue when they exercise their right of buying up the interests of the several guaranteed companies. Again, he speaks throughout his article of the excessive taxation imposed on the poor, half-starved cultivators; and he gives the following table as showing the amount "taken absolutely out of the pockets of the people:"-- Land revenue L21,500,000 Excise 2,500,000 Salt 6,240,000 Stamps 2,830,000 Customs 2,720,000 He thus maintains that the portion of the rent paid to Government for occupation of the land is a tax upon the cultivator, which is about as true as to state that the 67,000,000_l._ of rental in the United Kingdom is a special tax on the farmers of this country. The amount derived from excise is chiefly produced by the sale of intoxicating liquors, the use of which is forbidden by the social and religious views of the natives; and any contribution to the revenue under this head is clearly a voluntary act on the part of the transgressor. The revenue from stamps proceeds chiefly from what may be called taxes on justice; they are, in my opinion, extremely objectionable, but weighty objections may be urged against nearly every tax, and a large portion of this tax falls on the wealthier class of suitors. The amount contributed by the population under the head of customs, although it may take money out of the pocket of the rayat, actually adds to his store; for, unless he could buy in the bazaar a piece of Manchester long-cloth cheaper than an article of domestic manufacture, it is manifest that he would select the latter. There remains only the single article of salt on which the cultivator undoubtedly is taxed, and which forms the sole tax from which he cannot escape. This tax also is extremely objectionable in theory, more perhaps than in practice, for it amounts to about 7-1/2_d._ per head. But even if we take the whole amount of taxation as shown by Mr. Hyndman, excluding the land revenue or rental of the land, the average per head is only 1_s._ 6_d._, of which more than one-third can be avoided at the pleasure of any individual consumer. It is