Report on Municipal Administration and Finances in the United Provinces of Agra and Oudh During the Year Ending the 31st March 1920

There was no alteration in the constitution of any of the boards except Lucknow and Naini Tal ; the number of members was raised from 30 to 36 in the former and from 10 to 11 in the latter case. [...] Writing of the tax on circumstances and property the Commissioner of the Agra division remarks that the total income remains much the same but the tax is hardly anywhere accepted by the boards as a satisfactory main source of income ; in a number of towns the proceeds are materially less than they were five years ago and several reports enlarge on the difficulties of assessment and collection [...] In Bareilly the state of the roads is reported to be " going from bad to worse " and the Commissioner considers that the interference of some of the members in matters in which expert and technical knowledge is required accounts in a great measure for this unsatisfactory state of affairs. [...] The Commissioner of the Meerut division for instance writes of the Meerut board :— The board so far as I can make out have still no satisfactory arrangements for the inspection of their schools and the figures tend to show that in spite of the efforts of the Educational Committee. their efficiency leaves much to be desired. [...] The fall in the birth rate merely indicates that the full effect of the influenza epidemic of the previous year on births was not immediately felt and the Sanitary Commissioner considers having regard to the fact that the previous year was the unhealthiest on record that a fall of only 1.05 is not unsatisfactory.