“The Government of India, under the control of the Secretary of State in Council, is the supreme authority in Burma. All revenue collected in Burma belongs primarily to the Government of India and the Secretary of State; all the expenditure incurred in Burma is spent on their behalf.”
– M.F.Gauntlet, Accountant-General, in 20th Century Impressions of Burma, 1910
Britain’s colonies were first and foremost a business that had to be profitable. Ownership of revenue was divided between the local British administration and the imperial British government in India, to which it reported. Division was generally done by sector; profits from key strategic industries were controlled centrally, and less crucial ones by local government. It was the responsibility of the Accountant-General that revenue was correctly collected and sent to British India, and that rules were followed on how the remainder could be spent. In the grand bureaucracy of the colonial administration, it was a hugely important position.