We are of the opinion that the system of administration in India is much more costly than it should be, considering the sources and the amounts of Indian revenues. Unless the industries of the country are developed we can see no new sources of increased taxation. Consequently, to us, it seems essential that some economy should be effected in the various departments of the administration. The only way to effect that economy is to substantially reduce the number of posts on which it is considered necessary to retain a certain percentage of Europeans. In speaking of the machinery of the Government of India, the authors of the Report say: "_We think we have reason for saying that in some respects the machinery is no longer equal to the needs of the time._ The normal work of the departments is heavy. The collective responsibility of the Government is weighty, especially in time of war. There is little time or energy left for those activities of a political nature which the new situation in the country demands. A legislative session of the Government of India imposes a serious strain upon the departments, and especially on the members in charge of them. But apart from the inevitable complexities of the moment, the growing burden of business, which results from the changing political conditions of the country, is leading to an accumulation of questions which cannot be disposed of as quickly as they present themselves. We find the necessity for reforms admitted, principles agreed upon, and decisions taken, and then long delays in giving effect to them. Difficulties are realized, enquiries are started, commissions report, and then there is a pause. There is a belief abroad that assurances given in public pronouncement of policy are sometimes not fulfilled. On this occasion, therefore, we have taken steps to guard against such imputations, and to provide means for ensuring the ordered development of our plans." PRESENT CAUSES OF DELAY