without any sort of partial purposes, have been led to adopt such
schemes, and to pursue them with great earnestness and warmth. Though I
have no doubt that the minute, laborious, and very expensive _cadastre_,
which was made by the King of Sardinia, has done no sort of good, and
that after all his pains a few years will restore all things to their
first inequality, yet it has been the admiration of half the reforming
financiers of Europe; I mean the official financiers, as well as the
speculative."--_Memoirs of Sir Philip Francis_, ii. 126.]

[Footnote 19: Mill, _History of British India_, vi. 433.]

[Footnote 20: Elphinstone, _History of India_, p. 77.]

[Footnote 21: Lord Lawrence said: "Light taxation is, in my mind, the
panacea for foreign rule in India." Bosworth Smith, _Life of Lord
Lawrence_, vol. ii. p. 497.]

[Footnote 22: The essential portions of this despatch, in so far as the
purposes of the present argument are concerned, are given in Sir Richard
Temple's work (p. 185), and in Bosworth Smith's _Life of Lord Lawrence_,
vol. ii. p. 186.]

[Footnote 23: Goldwin Smith, _Lectures on the Study of History_, p.
154.]




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