teenth Amendment as empowering the United States to levy a direct tax without apportionment among the States according to population. In substance, the court held that the Sixteenth Amendment did not empower the Federal Government to levy a new tax, but that "the whole purpose of the amendment was to relieve all income taxes from a consideration of the source whence the income was derived." The court stated that the uniformity prescribed by the Constitution for Federal taxes is simply a geographical uniformity. At the same time the court stated that the Sixteenth Amendment impliedly sustained the court's ruling in the famous Pollock case, that the term "direct tax" meant something broader than a mere tax on realty, that it included taxes on personal property, and that such personal taxes must be apportioned according to population.

For the status of dividends in the form of stock under the Income Tax law, see Macomber vs. Eisner.

Incorporation, Federal, discussed by President

Roosevelt, 7074, 7079.

Taft, 7449, 7453, 7458, 7522.
Wilson, 8771, 8816.

(See also Corporations, Trusts, Busi-
ness.)

Independence Day.-Fourth of July, socalled because of the date of the Declaration of Independence, July 4, 1776. (See Declaration of Independence.) Independence Day:

Celebration of, order concerning, 5079.

Claims. (See Fourth of July Claims.) In France, 1918, celebration of, discussed, 8729.

Independence Day addresses of President Wilson, 7881, 7952, 8532. Independence, Declaration of. (See Declaration of Independence.) Independence Party.-This party was created largely by William R. Hearst in 1908, and held its convention in Chicago July 27. Hearst declined the nomination for Presidency, and the choice fell on Thomas L. Hisgen. For Vice President. John Temple Graves was nominated. The basic clause in the platform read: "Our action is based on a determination to wrest the conduct of party affairs from the hands of selfish interests, political tricksters and corrupt bosses, and make the Government as the founders intended, an agency for the common good." The platform generally favored the interests of labor.

Independent National Party. A party which came into existence in 1876, to oppose resumption of specie payments. In 1880 it merged into the Greenback Party (q. v.). (See also Populist or People's Party.)

Independent State of Congo. (See Congo Free State.)

Independent Treasury. (See Subtreasury System.)

Independent Telegraph Co.-This telegraph line ran between Philadelphia and Boston, and in 1863 possession of it was taken as a military precaution.

Independent Voter, power of, 8031. India. The Indian Empire extends over a territory larger than the Continent of Europe without Russia. It is officially known as British India.

The Indian Empire adjoins Persia from the Gulf of Oman to near Zulfikar on the Harrirud; then the Russian Empire along the frontier laid down by agreement in 1885 as far as the Oxus at Khamiab; thence along the Oxus up to the Victoria Lake, and from the east end of that lake by the line demarcated in 1895 up to Povalo Schveikovski, where three empires -the British, Russian, and Chinese-meet. From this point the frontier-in many parts not yet clearly defined-touches the Chinese Empire, mainly along the crests of the Muztagh range and the Himalayas, till the limits of French Indo-China are reached on the Upper Mekong. The Indian frontier, on leaving the Mekong, adjoins Šiam till it reaches the sea at Victoria Point, halfway down the Malay peninsula. Beyond the sea the Indian Empire includes the Andaman and Nicobar Islands, the Laccadive Islands, Aden and Perim, besides protectorates over Socotra, Bahrein, and various chiefships along the coast from Aden to the Persian Gulf. Continental India, including Baluchistan, reaches from 8° to 37° N. latitude, and from 61° to 101° E. longitude.

The Himalayas.-The Himalayas (which lie partly beyond the frontier), form the natural northern boundary of India. The Himalayan range runs for 1,500 miles from northwest to southwest, with a varying breadth of 150 to 200 miles, and attains a general height of 20,000 feet above the plain, culminating in the loftiest peaks yet measured on the globe-Mount Everest, 29,141 feet; Kunchinjunga, 28,146 feet, and Dhaulagiri, 26,826 feet, near the center of the range; and Mount Godwin Austen, 28,250 feet, near its junction with the Hindu Kush. Himalayan vegetation includes such varied species as the tree-fern, ilex, pine, oak, fir, deodar (cedar), rhododendron. The fauna of India is by no means less varied than the flora, including as it does, the bison, musk-deer, yak, wild sheep and goat, bear, elephant, monkey, and tiger, with eagles, partridges, and pheasants. Between the Himalayas and the plains to the southeast is the great feverhaunted Tarai Duar jungle, densely forest-covered and full of big game.

or

The northern river-plains, lying at the foot of the Himalayas, comprise the rich alluvial plains watered by the Indus, the Ganges, the Lower Brahmaputra. At no great distance from one another, four rivers take their rise in the Himalayas.

The Deccan.-Just as the Himalayas on the north and the Hindu Kush and Suleiman Mountains on the northwest form natural barriers of defense for Hindustan, so do the Vindhya Mountains, running almost due east from the head of the Gulf of Cambay, north of the Nerbudda River, form a firm southern boundary to the riverplains of Northern India. Southern India, or the Deccan, is a plateau of triangular shape and very old geological formation, bounded on two sides by the Malabar and Coromandel coasts, which converge at Cape Comorin, and on the third by the Vindhyas. The Eastern and Western Ghauts all but complete this environing triangle of mountain ranges. In the extreme northwest, south of the Vindhyas, and parallel to them, but north of the Western Ghauts,

the Nerbudda and the Tapti flow westward. The physical geography of Southern India has shaped its history: the southwest coast, shut in by mountains, is very primitive and moves slowly; the southeast, open and easy of access by sea and toward the interior, has made great progress. The mountain slopes of this region, especially those of the Western Ghauts, which rise to 8,000 feet in the Nilgiris, are still covered with the splendid vegetation of primeval forests. Teak, ebony, satinwood," sandalwood, palm, and bamboo abound. The jungles in the east are very deadly. The tiger, bison, leopard, deer, and various smaller game afford sport. Snakes are found everywhere. In the valleys and higher plains many valuable crops are raised, chiefly rice, millet, cotton, oil-seeds, coffee, tea, indigo, tobacco, and chinchona. The black cotton soil is very fertile. There is irrigation by dams, wells, tanks, and canals.

History.-Ancient India is shrouded in mystery until the Hindu invasions, which began around 2,000 B. C. The Hindus were of Aryan stock, related to the dominant races in Europe today, and their literature and customs throw much light on the early history of the Aryan, or Indo-European, races. Step by step the Aryans conquered the native tribes which they found in India, but the first authentic date which has descended to us is 557 B. C., the reputed birth-year of Buddha. In 327 B. C., India was invaded and conquered by Alexander the Great of Macedonia, whose stay, however, was short and whose influence over India was negligible. In the following centuries, the land became a prey to outside invasions and influences.

At the end of the third century A. D., the Gupta dynasty came into power in India, and continued to rule the country until early in the sixth century. Then the Hindu power declined, the country fell apart into innumerable petty realms and the central authority almost disappeared. At the very beginning of the eleventh invaders century, Mohammedan entered India and conquered the Hindus, gradually building up a strong empire. This Mogul empire was at its zenith of power under Aurungzebe, at the end of the seventeenth century. The eighteenth century, however, saw once more the decline of the central authority. The country suffered from a Persian invasion and was practically dismembered.

As early as 1492, Portuguese traders had touched at India, and in the following century the Portuguese, Venetians, Genoese and Dutch established trading posts there. The English came in 1602, made their posts stable and began to tap the resources of India. The French also established themselves strongly, and by the early years of the eighteenth century it had become evident that the French and English would clash for the political ascendancy on which the commercial control of the country was coming more and more to depend. In the wars in the middle of the eighteenth century, the British, under Clive, succeeded in driving the French out, and the East India Company, which had been chartered to control the Indian trade, became supreme in the land in the following years. As a private company, it naturally looked only to its own gain, and not at all to the welfare of the natives; with the result that toward the end of the century, the home government began to regulate and reform

the company. The extension of British control in India was marked by constant struggles with the many native rulers; and after the serious Sepoy rebellion, which began in 1857, the British Government itself took over the control of India (1858). L 1877, Queen Victoria added "Empress of India" to her title, and in 1911 George V came to India to be crowned its emperor.

Of later years, Great Britain has carried out many and extensive reforms in India, looking to improvement of the wretched condition of the natives and to the development of self-government. However, the na tionalistic movement in India for freedom from British domination has more than kept pace with these reforms, so that by the end of the World War in 1920 Great Britain was compelled to resort to stringent legislation and often to armed force in order to put down the revolts and to forestall the movement for independence.

Ethnography.-Besides English the following languages are spoken: Bengali. Western Hindi, Bihari, Eastern Hindi, Telegu, Marathi, Punjabi, Tamil, Rajasthan). Kanarese, Gujarathi, Oriya, Burmese, and Malayalam. The number speaking Hindi was 82,000,000 and those speaking Bengal numbered 48,370,000. The chief religions were represented as follows:-Hindus, 217.586,892: Mohammedans, 66,647,299; Buddhists, 10,721,453; Animistic, 10,295,168; Christians, 3,876,203.

Total British Territory. 1,093,074 244,267,542 Native States and Agencies. 709,118 70,864,995

Total Indian Empire... 1,802,192 315,132,537

The principal towns are Calcutta, 1,222.313; Bombay, 979,445; Madras, 518,660; Hyderabad, 500,623. The capital is Delhi, 232,837. There are 17 cities with a population exceeding 150,000.

Government.-The present government of India is based on the Government of India Act of 1915, as amended in 1916. The nominal ruler is the British, king, who is also Emperor of India. The Government of India in Great Britain lies in the hands of the Secretary of State for India, who is selected by the prime minister. He is assisted by a council of from ten to fourteen members, appointed by him for terms of seven years. At least nine of the coun

cil

No

must have lived at least ten years in India and have left it not more than five years previous to their appointment. member of the council may sit in Parlia ment and any member may be removed upon an address by both houses of Parliament.

The Council has no authority to initiate legislation, its dutles being to conduct the

business relating to India which is trans-
acted in the United Kingdom. The ex-
penditures of the revenues of India, both in
India and elsewhere, is subject to the con-
trol of the Secretary of State for India.
However, in certain delicate matters such
as foreign relations and peace and war, the
secretary may act on his own authority.
In 1919, a native Indian was appointed
Under-Secretary of State for India.

The executive power in India is vested
in the Governor-General, who is assisted by
a council of six members and the com-
mander-in-chief of the Indian army. These
members are appointed by the British
Government. There are eleven executive
departments. The Council is expanded
into a legislative council of 68 members by
nominations by the Governor-General and
by native elections. There is especial pro-
vision for the representatives of Mohamme-
dans. Subject to certain restrictions, this
legislative council makes the laws for India.
The administration of India is divided into
fifteen departments. The legislative bodies
of the departments are combinations of
members from the executive councils of
the departments and nominated and elected
members. The departments are divided
into divisions under commissioners, and
thence into districts. The latter, 267 in
number, are the administrative units.

Besides the central government, there
are seven hundred or So Indian states
under their native rulers, but the latter
are guided, especially in military and for-
eign affairs, by a representative of the
central government at each of their courts.
Local government is largely in the hands
of the natives.

Of the native states and agencies, the
more important include Hyderabad, with
an area of 82,700 square miles and a popu-
lation at the last census of 13,374,675;
Rajputana Agency, 128,987 square miles,
10,530,432; Central India, 77,367 square
miles, 9,356,980; Bombay states, 63,864
square miles, 7,411,675.

The Presidencies of Madras, Bombay and
Bengal, and also the Northwestern Prov-
Inces, have each a high court, supreme
both in civil and criminal business, with
an ultimate appeal to the judicial commit-
tee of the privy council in England.

Finance. The annual budget of recent
years has been in the neighborhood of
$500,000,000. The most important sources
of revenue are the taxes on land, excises,
and customs. The net receipts on the rail-
ways of recent years have been above
$100,000,000.

Education.-A Department of Education
has been created, and increased attention
is being given to primary, commercial, and
technical education. There are five Uni-
versities, viz., those of Calcutta, Madras,
Bombay, Allahabad, and the Punjab.

Almost 95% of the people are illiterate.
For males, there are 183 universities, with
47,000 students; 117,000 primary schools
with 4,600,000 students, the total number
of institutions for both sexes being 185,600,
with 7,500,000 students.

Army. The Army in India consists, first,
of British troops, about 76,000; and, sec-
ondly, of native troops (largely Muham-
madans), about 160,000. In addition, the
native Army Reserves number 34,600 men,
and the Imperial Service troops furnished
by native states contribute 22,350, includ-
Ing cavalry, transport corps, and suppers.
Further, there are 39,000 European and
Eurasian volunteers (efficients).

Production and Industry.-About two-
thirds of the population depend on agricul
ture. The cotton industry supports over
7,500,000 persons, more than two-thirds
of whom depend on hand-weaving. There
are 5,500,000 persons in Government serv-
ice, civil or military. The State is the
paramount landlord in India, and the land
revenue is the State's share in the rent of
the soil. In British India the total area
cropped was 265,000,000 acres, according
to the most recent figures. The acreage
and production were shown as follows:-

1Including native states. 2Bales. 3Exclud-
4Pounds.
ing Nepal.

Latest figures show some 48,000,000 acres
under irrigation. Government irrigation
accounted for 26,000,000 acres. About
245,000 square miles of forests are re-
served and protected by the state.

The latest figures show the value of the
annual mineral production as follows:-
Coal, $22,000,000; Gold, $10,500,000; Pe-
troleum, $5,000,000; Manganese-ore, $7,-
000,000; Salt, $4,500,000. Total mineral
production, $65,000,000.

The last census showed some 225,000,000
engaged in agriculture and pasture and
slightly more than 35,000 in industry.

The ancient village handicrafts still sur-
vive, though they suffer more and more.
from the competition of machine-made
goods. Cotton-weaving is by far the most
Important hand industry. Power mills
have grown up under European auspices,
but are now largely owned by natives.
The 236 cotton mills in operation employ a
daily average of 256,000 persons. The 74
jute mills employ a daily average of 262,-
000. The factories for cotton-ginning,
-cleaning, etc., number more than 1,000
and employ a daily average of more than
100,000. Figures for the cotton-spinning
for a recent year show 6,640,381 spindles,
660,575,000 yards of yarn, 115,196 looms,
381,404,169 pounds of cloth produced.

Some 750,000 persons are employed in the
tea industry. There are some 210,000 em-
ployees in and around mines.

The latest figures show annual imports
valued at $525,000,000 and exports valued
at $800,000,000. Most of the trade is with
the United Kingdom. There are large im-
ports also from Japan and the United
States, and the sum total of the exports
to Japan and the United States about
equals the exports to the United Kingdom.
There is a large export trade also to Egypt.
The chief import is cotton manufactures,
including twist and yarn, followed by sugar
and metals and ores. The chief exports are
manufactured jute, raw cotton, rice, wheat
and wheat flour, tea, hides and skins and
manufactured cotton.

For the last year for which figures are
available, the United States exported to
India goods valued at $67,505,528 and im-
ported from India goods valued at $140,-
081,000.

Railways. Nearly all the railways in
India are owned by the State and adminis-
tered by a Railway Board, though many
are leased to and worked by companies.
The mileage open to traffic is 36,333.

more
The

There are 70,000 post-offices and letter-
boxes, 10,560 telegraph offices and
than 21,000 telephone connections.
telegraph line covers 87,715 miles, with
348,000 miles of wire.

Madras was not only the oldest, but the
most important, of the three original Pres-
idencies of India before Clive's conquest
of Bengal.

Bombay. The island of Bombay was part
of the dowry of the Infanta of Portugal
(1662), and was made over by Charles II.
The
to the East India Company in 1668.
greater part of the present territory was
obtained by annexations from the Mah-
rattas, and by the lapse of the Satara
State.

Bengal was placed under a Lieutenant-
Governor in 1854, and was created a Presi-
dency, under a Governor, in 1911. The
old Bengal Presidency included practically
all Northern and Central India, but the
present administration comprises only a
part of its former limits.

Bihar and Orissa Province was formed
on April 1, 1912. The great bulk of the
people are Hindus, and the great temple
of Juggernaut (Puri) is in Orissa.

Indian Affairs, Office of. (See Interior,
Department of.)

Indian Affairs, Bureau of:
Abuses in, discovered, 1901.
Appropriations

for, recommended

2832, 4656, 4777.

Referred to, 1645, 3590, 5104, 5885,
5977.

Commission to cooperate with, ap-
pointed and regulations for, 3977.
Contracts, purchases, etc., for, re-
ferred to, 4214.

Discussed by President-
Arthur, 4641.

Cleveland, 5103, 5977.
Harrison, Benj., 5761.
Employees in Indian service referred
to, 4311, 4314.

Employment of physicians by, 6893.
Expenditures of, referred to, 650, 682,
4214, 4942.

Irregularities in, referred to, 1901.
Medical inspector for Indian service,
bill creating office of, referred to,
4656.

Office, in, new, creation of, recom-
mended, 4659.

Salaries of employees, increase rec-
ommended, 6912.

System of, recommendations regard-
ing, 3333, 3388, 4641, 4942.
Indian Affairs, Commissioner of:
Appointment of, 6912.

Commission to perform duties of As-
sistant Commissioner and, recom-
mended, 6168.

Letter from, regarding salary of offi-
cers, referred to, 1807.

Report of, 1608.

2840.

for,

recommended,

Detail of army officers for, recom-
mended, 5976.

Influence and disposition of, dis-
cussed, 4941.

List and pay of, 602.

Term of office of, referred to, 4677.
Indian Appropriation Bill, necessity of
passing, discussed, 4033, 6272.
Indian Commission to perform duties
of Assistant Commissioner and Com-
missioner of Indian Affairs, recom-
mended, 6168. (See Indians.)
Indian Commissioners, appointment of
6 recommended, 4942, 5105.

Indian Commissioners, Board of:
Appropriation for defraying expenses
of, recommended, 4656.

Report of, referred to, 4076, 4314,
4666, 4743, 4972.

Indian Commissioner.

sions.)

(See Commis-

Indian Corn, introduction of products
of, into Europe, discussed, 5764.
Indian Depredations (see also Indian
Wars):

Abuses in prosecution of claims for,
5885.

Referred to, 74, 87, 96, 118, 122, 163,
1645, 2410.

Indian Hostilities. (See Indian Wars.)
Indian Lands. (See Lands, Indian.)
Indian Massacre. (See illustration op-
posite 1329.)

Indian Reservations:

Act providing for, etc., 5498.
Allotment of lands in severalty to
Indians-

Discussed, 5381, 5480, 5552, 5637,
5761, 5976.

Recommended, 561, 4528, 4576, 4643,

4730, 4779, 4783, 4955, 5106.
Remonstrations against, 4669.
Survey necessary for, 4943.

Chehalis, allotment of lands in sev
eralty to Indians on, referred to,
4779.

Cheyenne and Arapaho

Opened to settlement by proclama-
tion, 5710.

Unauthorized occupancy of, procla-
mation against, 4892.
Chippewa, disposition of timber on,
referred to, 5566.

Choctaw, right of way for railroads
through, 4653, 4655.

Colville, agreement for cession of
lands on, 5648.

Crimes committed on statute for pun-
ishment of, recommended, 4837.
Crow, opened to settlement by proc
lamation, 5727.

Crow Creek. (See Sioux.)

Devils Lake, right of way for rail-

roads through, bill for, 4952, 5177.
Disposition of damaged timber on,
referred to, 4663.

Establishment of, opposed, 5483.
Fort Berthold-

Agreements for cession of portion
of, 5018.

Allotment of lands in severalty to
Indians on, referred to, 4783.
Portion of, opened to settlement
by proclamation, 5579.

Fort Hall, agreement for disposal of
lands on, 4655, 5187.

Compensation not paid by railroad,
4953.

Gila Bend, removal of Indians on,
bill for, 5499.

Grande Ronde, bill for relief of In-
dians on, 4780.

Improvement of condition of Indians
on, referred to, 4656.

Iowa, bill providing for sale of

4959.

Discussed, 4943.

Right of way through, 4775.

Standing Rock, opened to settlement,
8047.

Uncompahgre, act to change bound-
aries of, vetoed, 5522.

Walker River, right of way for rail-
road through, 4736, 4776, 4953,
5178.

Yakima, lands, on, to be used by
Northern Pacific Railway, 4864,
4954, 5178.

Indian Scouts employed in pursuing
hostile Indians, 5501.