| editor

“ Would it be very uncharitable to suppose that there is sometimes under-estimation of income to show a big deficit?
One cannot help concluding from these facts that, whatever the causes, the budget estimates of the Calcutta University may fall short of or exceed the actuals beyond the range of probability allowed for in budgets carefully prepared by competent and reliable financial experts.
In budget estimates, if income is shown under any head, it is usual to show the expenditure also, if any, under that head. This has not been done in all cases in the budget statement under consideration. ”

“ Hence it is probable that the magazine is run at a loss and the deficit is met from University funds. A University is undoubtedly justified in spending something for an organ which publishes original papers of academic value and serves in addition the purpose of a bulletin. But there cannot be any justification for a University to throw away money on a magazine which makes the publication of serial stories and other kinds of light literature and commonplace popular illustrations some of its main features. ”

“ In several previous issues, long ago, we gave details to show where retrenchment was possible without loss of efficiency, and also pointed out where the annual University Post-graduate report did not supply such information as would be needed to judge whether the number of teachers entertained in some particular subject was more than sufficient. The defenders of the University have always “been discreetly Silent where our criticism was unanswerable and have sometimes made a parade of the strength of their arguments where the information of critics has been deficient. ”