ied
the Government coffers; and although a large loan had been raised,
the local authorities found it impossible to cope with the increased
expenditure. Lord Canning had, therefore, applied to the Government in
England for the services of a trained financier; and Mr. Wilson, who
had a great reputation in this respect, was sent out. He declared the
only remedy to be an income-tax, and he was supported in this view
by the merchants of Calcutta. Other Europeans, however, who were
intimately acquainted with India, pointed out that it was not
advisable to ignore the dislike of Natives to such direct taxation;
and Sir Charles Trevelyan, Governor of Madras, argued well and wisely
against the scheme. Instead, however, of confining his action in the
matter to warning and advising the supreme Government, he publicly
proclaimed his opposition, thus giving the signal for agitation to all
the malcontents in India. Lord Elphinstone, the Governor of Bombay,
followed Trevelyan's example, but in a less pronounced manner,
and these attacks from the minor Presidencies proved a serious
embarrassment to the action of the Government. In spite of all this
antagonism, the income-tax was passed, and Sir Charles Trevelyan's
unusual procedure led to his recall.

Lord Canning left Simla for his long and trying journey in May, about
the hottest time of the year. On my taking leave of him, he told
me that Sir Hugh Rose, then commanding the Bombay army, had been
appointed to succeed Lord Clyde, who had long been anxious to return
to England, and that Sir Hugh, though he intended to go to Calcutta
himself, wished the Head-Quarters of the Army to remain at Simla; a
question about which we had been rather anxious, as it would have been
an unpleasant breaking up of all our plans, had I been ordered to
Calcutta.

Life at Simla was somewhat monotonous. The society was not very large
in those days; but there were a certain number of people on leave
from the plains, who then, as at present, had nothing to do but amuse
themselves, consequently there was a good deal of gaiety in a small
way; but we entered into it very little. My wife did not care much
about it, and had been very ill for the greater part of the summer.
She had made two or three kind friends, and was very happy in her
mountain home, though at times, perhaps, a little lonely, as I had to
be in office the greater part of each day.

In the autumn we made a trip into the interior of the hills,