HISTORY OF THE SIKHS 320 y^pp ^^y tions to prove their truth. In Calcutta Englishmen are numerous, and their wealth, intelligence, and political position render their influence overwhelming; but this mental predominance decreases so rapidly tha+ it is unfelt in fair-sized towns within fifty miles' of the capital, and is but faintly revived in the populous cities of Benares, Delhi, Puna, and Hyderabad. APPENDIX XVI ON THE LAND-TAX IN INDIA The proportions of the land-tax to the general revenues of British India are nearly as follows Bengal, 2/5; Bombay, 2/3; Madras, 3/5; Agra, 4/5. Average 3/5 of the whole. In some European states the proportions are nearly : = as below : England, 1/24; France, 1/4; Spain, 1/17 (perhaps some error); Belgium, 2/11; Prussia, 2/11; Naples, 1/4; Austria, 1/2. _ In the United States of America the revenue is almost wholly derived from customs. It is now idle to revert to the theory of the ancient laws of the Hindus, or of the more recent institutes of the Muhammadans, although much clearness of view has resulted from the learned researches or laborious inquiries of Briggs and Munro, of Sykes and Halhed and Galloway. It is also idle to dispute whether the Indian farmer pays a 'rent' or a 'tax' in a technical sense, since, practically, it is certain (1) that the government (or its assign, the jagirdar or grantee) gets in nearly all instances almost the whole surplus produce of the land; and (2) that the state, if the owner, does not perform its duty by not furnishing from its capital wells and other things, which correspond in difficulty of provision with barns and drains in England. In India no one thinks of investing capital or of spending money on the improvement of the land, excepting, directly, a few patriarchal chiefs through love of their homes; and indirectly, the wealthy speculators in opium, sugar, &c., through the love of gain. An ordinary village 'head-man', or the still poorer 'ryot', whether paying direct to government or through a revenue farmer, has just so much of the produce left as will enable him to provide the necessary