has been deferred accumulate owing to a succession of bad seasons, resort is had to remission.
Irrigation Income and Expenditure.— In a normal year in the Panjab over one-fourth of the total crops is matured by the help of Government Canals, and this proportion will soon be largely increased. In 1911-12 the income from canals amounted to £1,474,000, and the working expenses to £984,000, leaving a surplus of £490,000. Nearly the whole of the income is derived from water rates, which represent the price paid by the cultivator for irrigation provided by State expenditure. The rates vary for different crops and on different canals. The average incidence may be roughly put at Rs. 4 or a little over five shillings per acre. In calculating the profit on canals allowance is made for land revenue dependent on irrigation, amounting to nearly £400,000.