chapter  II
13 Pages


This account of the financial structure will, it is hoped, give some idea of the vastness of financial operations and solidarity of the system. From the Treasury Officer to the Secretary of State in Council, the whole system possesses a unity of purpose; and its integrity and symmetry, in its conception and actual working, make it an entire whole, each part of which has a place and significance of its own. The Government officers have generally a tendency of looking upon themselves as cogs of a big machine and often lose sight of the underlying principles. The finance officers of the Indian Government can, if they so choose, perform their duties with reference to the whole of which they are the parts, and understand their place in the financial organization.