of State over ex penditure of revenues. for crimes of any movable or immovable property (b) in British India; and (d) all movable or immovable property (c) in British India escheating or lapsing for want of an heir or successor (d), and all property in British India devolving as bona vacantia for want of a rightful owner. (4) All other money vested in, or arising or accruing from property or rights vested in, His Majesty under the Government of India Act, 1858, or to be received or disposed of by the Secretary of State in Council under that Act, must be applied in aid of the revenues of India. (a) The qualification refers to s. 34, under which there is power to dispose of escheated property. (b) See Shivabhajan v. Secretary of State for India, I. L. R. 28 Bom. 314, 321. (c) The expression in the Act is 'real or personal estate,' but 'movable or immovable property' is more intelligible in India, where the terms are defined by the General Clauses Act (X of 1897, s. 3 (25), (34)). (d) As to the circumstances under which property in India may escheat or lapse to the Crown, see Collector of Masulipatam v. Cavaly Vencata Narrainapah, 8 Moore Ind. App. 500; and Ranee Sonet Kowar v. Mirza Humut Bahadoor, L. R. 3 I. A. 92. Control of 23. The expenditure of the revenues of India, both in Secretary India and elsewhere, is subject to the control of the Secretary of State in Council, and no grant or appropriation of any part of those revenues, or of any other property coming into the possession of the Secretary of State in Council by virtue of the Government of India Act, 1858, may be made without the concurrence of a majority of votes at a meeting of the Council of India. [21 & 22 Vict. c. 106, s. 41.] This section of the Act of 1858 has given rise to questions as to the relations between the Secretary of State and his council, and between the Secretary of State in Council and the Government of India. On the first question there was an important debate in the House of Lords on April 29, 1869 (Hansard, 195, pp. 1821-46), in which the Marquis of Salisbury and the Duke of Argyll took part, and which was made remarkable by a difference of opinion between high legal authorities on the construction of this section, one view, the stricter, being maintained by Lord Cairns and Lord Chelmsford, and a different view by the then Lord Chancellor, Lord Hatherley. The discussion showed that whilst the object, and to some extent the effect, of this section was to impose a constitutional restraint on the powers of the Secretary of State with respect to the expenditure of money, yet this restraint could not be effectively asserted in all cases, especially where Imperial questions were involved. For instance, the power to make war necessarily involves expenditure of revenues, but is a power for the exercise of which the concurrence of a majority of votes at a meeting of the council cannot be made a necessary condition. The Secretary of State is a member of the Cabinet, and in Cabinet questions the decision of the Cabinet must prevail. As to the second point, questions have been raised as to the powers of the Indian Legislature to appropriate by Indian Acts to specific objects, provincial or Imperial, sources of income, such as ferry fees and other tolls, process fees, rates on land, licence taxes, and income taxes. But a strict view of the enactment in the Act of 1858 would be inconsistent with the general course of Indian legislation, and would give rise to inconveniences in practice. tion on tion of revenues to military 24. Except for preventing or repelling actual invasion of RestricHis Majesty's Indian possessions, or under other sudden and applicaurgent necessity, the revenues of India are not, without the consent of both Houses of Parliament, applicable to defraying the expenses of any military operation carried on beyond the beyond external frontiers of those possessions by His Majesty's forces charged upon those revenues. As to the object and effect of this enactment, and in particular as to whether it requires the consent of Parliament to be obtained before war is commenced, see Hansard, 151, July 19, 23, 1858 (Debates on passing of Government of India Act); Hansard, 240, May 20, 21, 23, 1878 (Employment of Indian Troops in Malta); Hansard, 243, December 16, 17, 1878 (Afghan War); Hansard, 272, 273, July 27, 31, 1882 (Egypt); Hansard, 295, March 5, 9, 16, 1885 (Soudan); Hansard, 302, pp. 322-47, January 25, 1886 (Annexation of Upper Burma); July 6, 1896 (Soudan); April 13, 1904 (Tibet); Correspondence as to incidence of cost of Indian troops when employed out of India, 1896 (C. 8131); Anson, Law and Custom of the Constitution, vol. ii. part ii. P. 174 (third edition). See also s. 16 of this Digest. 25.—(1) Such parts of the revenues of India as are remitted to the United Kingdom, and all money arising or accruing in the United Kingdom from any property or rights vested in His Majesty for the purposes of the government of India, or from the sale or disposal thereof, must be paid to the Secretary of State in Council, to be applied for the purposes of the Government of India Act, 1858. operations the frontier. Accounts of Secre tary of Bank. State with [21 & 22 Vict. c. 106, ss. 43, 45. 22 & 23 Vict. c. 41, s. 3. 26 & 27 Vict. c. Powers of attorney for sale or (2) All such revenues and money must be paid into the Bank of England to the credit of an account entitled The Account of the Secretary of State in Council of India.' (3) The money placed to the credit of this account is paid out on drafts or orders, either signed by two members of the Council of India and countersigned by the Secretary of State or one of his under secretaries or his assistant under secretary, or signed by the accountant-general on the establishment of the Secretary of State in Council or by one of the two senior clerks in the department of that accountant-general and countersigned in such manner as the Secretary of State in Council directs; and any draft or order so signed and countersigned effectually discharges the Bank of England for all money paid thereon. (4) The Secretary of State in Council may for the payment of current demands keep at the Bank of England such accounts as he deems expedient, and every such account is to be kept in such name and be drawn upon by such person and in such manner as the Secretary of State in Council directs. (5) There are raised in the books of the Bank of England such accounts as may be necessary in respect of stock vested in the Secretary of State in Council, and any such account is entitled The Stock Account of the Secretary of State in Council of India.' (6) Every account referred to in this section is a public account (a). (a) This section represents the provisions of the Government of India Act, 1858, as modified by 22 & 23 Vict. c. 41, s. 3, and 26 & 27 Vict. c. 73, s. 16, and by existing practice. 26. The Secretary of State in Council, by power of attorney purchase executed by two members of the Council of India and counterof stock signed by the Secretary of State or one of his under secretaries, or his assistant under secretary, may authorize all or any the cashiers of the Bank of England and re ceipt of dividends. [21 & 22 Vict. c. 106, s. 47. 26 & 27 Vict. c. 73, S. 16.] of (a) to sell and transfer all or any part of any stock standing in the books of the Bank to the account of the Secretary of State in Council; and (b) to purchase and accept stock on any such account; and (c) to receive dividends on any stock standing to any such account; and by any writing signed by two members of the Council of India and countersigned as aforesaid may direct the application of the money to be received in respect of any such sale or dividend. Provided that stock may not be purchased or sold and transferred under the authority of any such general power of attorney, except on an order in writing directed to the chief cashier and chief accountant of the Bank of England, and signed and countersigned as aforesaid. as to [21 & 22 Vict. c. 106, s. 48. 26 & 27 Vict. c. 73, §. 16.] s. Exercise of borrow 27. All securities held by or lodged with the Bank of Provision England in trust for or on account or on behalf of the Secretary securities. of State in Council may be disposed of, and the proceeds thereof may be applied, as may be authorized by order in writing signed by two members of the Council of India and countersigned by the Secretary of State or one of his under secretaries, or his assistant under secretary, and directed to the chief cashier and chief accountant of the Bank of England. 28.-(1) All powers of issuing securities for money in the United Kingdom which are for the time being vested in the Secretary of State in Council must be exercised by the Secretary of State in Council with the concurrence of majority of votes at a meeting of the Council of India. (2) Such securities, other than debentures and bills, as might have been issued under the seal of the East India Company must be issued under the hands of two members 8. 5.] of the Council of India and countersigned by the Secretary of State or one of his under secretaries, or his assistant under secretary. а (3) All debentures and bills issued by the Secretary of State in Council must bear the name of one of the under secretaries for India for the time being, and that name may ing powers. [21 & 22 Vict. c. 106, s. 49. 26 & 27 Vict. c. 73, s. 16. 56 & 56 Vict. c. 70. Accounts to be be impressed or affixed by machinery or otherwise in such manner as the Secretary of State in Council directs. The provisions of this section are probably spent. The enactments authorizing the Secretary of State to borrow under special Acts, or for special purposes, such as railways, are not reproduced. 29.-(1) (a) The Secretary of State in Council must, within the first fourteen days during which Parliament is laid before sitting next after the first day of May in every year, lay annually Parlia ment. [21 & 22 before both Houses of Parliament (a) An account for the financial year preceding that last completed of the annual produce of the revenues of India, distinguishing the same under the respective heads thereof, in each of the several provinces; and of all the annual receipts and disbursements at home and abroad for the purposes of the government of India, distinguishing the same under the respective heads thereof: (b) The latest estimate of the same for the last financial (c) The amount of the debts chargeable on the revenu (e) A list of the establishment of the Secretary of Sta (2) If any new or increased salary or pension of fifty pounds a year or upwards has been granted or created within any year in respect of the said establishment (b), the particulars thereof must be specially stated and explained at the foot of the account for that year. |