INCOME TAX                                                 9ī8                                                                  INDLA

vertical height X A be X, then by the conservation of energy F2 X3 = F1 Xt

where 9 = angle A O X which measures the steepness of the inclined plane. The mechanical advantage of tha inclined plane is, therefore, i/sin 8. This statement is sometimes called the law of the inclined plane.

In'come Tax is a form of taxation in which the citizen pays in proportion to his income ; a directly opposite principle to the ancient poll-tax. In theory the income tax should be a very fair form of taxation ; but in practice it is difficult to discover what a man's income really is, so that he is apt to pay more in' proportion to his honesty. The income tax has never proved a success in the United States, which in 1894 decided that the tax was unconstitutional. Some of the states have such a tax, but in Massachusetts, Pennsylvania, North Carolina and South Carolina it has not been very fertile as a source of revenue, lu England ^he income tax is, however, a very important item of revenue; it is raised and lowered according to the amount of revenue needed. It was first adopted in 1799; and only through this tax was England able to support the great burden of the wars a amst Napoleon. At the present time an income tax is levied in England, Prussia, Holland, Italy, Australia, New Zealand, Austria, Denmark and Switzerland. Adam Smith was expressing the idea of the income tax when he wrote: "The subjects of every state ought to contribute to the support of the government as nearly as possible in propotion to their respective abilities; that is, in proportion to the revenues which they respectively enjoy under the protection of the state."

Inden'tured Servants. An indent or indenture is a contract made between two parties, of which each keeps a copy; and is so called because the copies were in former days made on one sheet, which was indented or pierced along a wavy line between the two copies, and then torn, so that one copy would fit into the other when brought together for comparison. An apprentice to a trade is an indented or indentured servant, engaging to work for a term of years in return for instruction, and sometimes for food and clothing and a small wage. Such indentures are not uncommon in England and in Europe generally, but in the United States they are falling into disuse. Another class of indentured servants are convicts who, in place of imprisonment, are bound over by the state to a private person under certain conditions and for a certain sum. The state, not the prisoner, is the second party to the contract.

In'dia. a large region of southern Asia, probably the most "populous country in the world. It has long been celebrated for its riches and valuable natural products. Its people were early civilized, and exhibit remarkable taste and skill in the manufacture of the most costly merchandise. India proper, the central peninsula of southern Asia, is about 1,900 miles long and i,óoo wide, covering 1,766,642 square miles. The British provinces occupy 1,097,901 square miles, while 633,462 square miles are taken up by the feudatory or native states. The population, in 1901, of the British area was 232,072,832 and of the native states, 62,964,049, or a total for all of 294,361,056. The chief occupation of the people is agriculture, which employs about 192 million people. The principal towns (including cantonments), with their populations, in 1901 were Calcutta (with suburbs), 1,026,987; Bombay (776,006); Madras (509,346); Haiderabad (448,466); Lucknow (264,049); Rangoon (234,881); Benares (209,331); Delhi (208,575); Lahore (202,964); Cawnpore (197,170); and Agra (188,022).

Surface. Its physical features are so varied and interesting, that its surface has been called "an epitome of the whole earth." There are lofty mountains, covered with perpetual snow; broad and fertile plains, bathed in tropical sunshine; arid wastes and impenetrable forests. Its great natural divisions are the sub-Himalayan countries, the plain of the Ganges, the plain of the Indus, the highlands of northern Hindustan and the southern peninsular portion. The mountain system forms a connected whole. The Himalayan (meaning the abode of snow) consists of a chain some 1,500 miles in length, in which the peaks rise often from 20,000 to 30,000 feet above the sea, covered always with a snowy crown.

Drainage and Climate. The rivers are the Indus in the northwest, with a course of 900 miles; after starting from the Himalayas and draining, with its tributaries, 300,000 square miles it empties into the Arabian Sea; in the northeast is the Granges, with the Jumna and other streams, which form part of the Bengal delta and drain about 500,000 square miles. Other large rivers drain the central region. The country as a whole has three well-marked seasons — the cool, the hot and the rainy. The rainy season falls in the middle of summer, the moist, hot months following. The winter is the pleasant period of trie year. The central tableland is cool, dry and healthy.

Animals. The animals domesticated are first the cattle — cows, buffaloes and oxen; the last two do the work of agriculture. The bull and cow are sacred animals to the Hindus, and are never killed for food. The