Allahabad Lucknow Saugor Neemuch... Gwalior Delhi. SEPT., 1857. 1 Company sappers. 1 Regiment dragoons. 2 Regiments native light horse. 2 Regiments European infantry. 2 Regiments native infantry. SAUGOR DIVISION, I Troop horse artillery. 1 Horse field battery. 1 Reserve company artillery. 2 Native light horse. 2 Regiments European infantry. 2 Ditto native infantry. 1 Horse field battery. 1 Regiment native light horse. 2 Horse field batteries. 2 Companies reserve artillery. 1 Regiment native light horse. DELHI DIVISION. (1 Troop horse artillery. 2 Companies reserve artillery. 1 Regiment dragoons. 1 Regiment native light horse. Q Bareilly 1 Horse field battery. 1 Regiment native light horse. SIRHIND DIVISION.-COMMANDER-IN-CHIEF'S RESERVE. Umballah and Hills Lahore ... Mooltan Sealkote Jhelum Peshawur . 2 Troops horse artillery. 2 Horse field batteries. 2 Regiments dragoons. 3 Ditto native light horse. LAHORE DIVISION. 1 Troop horse artillery. 2 Horse field batteries. 2 Companies reserve artillery. 1 Company sappers. 1 Regiment dragoons. 2 Ditto native light horse. 2 Horse field batteries. 1 Regiment native light horse. 1 Horse field battery. 2 Companies reserve artillery. 1 Regiment European infantry. PESHAWUR DIVISION. 2 Troops horse artillery. 2 Horse field batteries. 3 Reserve companies artillery. 2 Companies sappers. 1 Regiment Dragoons. Peshawur... Rawul Pindee 2 Regiments native light horse. 4 Regiments European infantry. 2 Ditto native infantry. 1 Horse field battery. 1 Regiment European infantry. 1 Ditto native infantry. In this distribution which we propose, it will be observed that we have left out several large stations at present occupied, such asCawnpore, Meerut, and Ferozepore. Cawnpore and Ferozepore we think no longer necessary. Cawnpore is an unhealthy place, and its importance was gone with the annexation of Oude. It appears to us that Lucknow is the more fitting place for a large station, from which Cawnpore is only fifty miles. The same remark applies to Ferozepore, whose importance ceased on the annexation of the Punjab. Its magazine, united to that of Phillour, should be established at Lahore, and the fort at Phillour and that at Ferozepore blown up. If it is acknowledged to be necessary to concentrate the army, a great number of stations must be given up, and we prefer to put a large number of troops together, as it keeps up better discipline, and having fewer posts to guard, makes a larger portion of the army available for field or foreign service without any risk. The magazines we think should be at Fort William, Allahabad, Delhi, Lahore, Mooltan, and Peshawur, each and all in a regular fortification, with an European regiment, and reserve artillery inside always. If deemed necessary, an expense magazine might be established at Saugor, but we think Allahabad near enough to supply the means for any extended operations. The Fort of Chunarghur might be retained and garrisoned by the invalids, whose number would of course increase with so large an augmentation to the European army, but all others should be blown up. Forts only hamper us in India, even although they may have proved places of shelter during these mutinies to Europeans; but an army constituted as we recommend, would be free from suspicion of mutiny. And then the forts could not be abandoned, lest others should occupy them. We have recommended Gwalior rather than Agra as the military station for that part of the country. Should political reasons however prevent our occupying it, the station would be at Agra. Meerut was a mistake from the beginning. The station ought to be Delhi, and there is fine high ground near Humayoon's tomb, suitable for a cantonment. The cantonments of Delhi were in the worst spot that could have been chosen, and we believe that to be the cause of the unhealthiness. With a magazine at Delhi, we think there is no occasion for one at Agra, which might with advantage be broken up, Having thus explained our views on the constitution proposed for the new army, and shown how it might be distributed to meet, in our opinion, the military requirements of the country, we proceed to demonstrate its feasibility on the score of expense. ARTILLERY. It is proposed to increase the regiment as follows: By three troops European horse artillery, com It is proposed to reduce the regiment, as follows: By four troops native horse artillery, complete 3,08,022 0 0 By three battalions native foot artillery, ditto .... 4,22,167 8 3 11,42,169 12 0 1,65,355 0 0 1,15,184 0 7 41,628 0 0 25,512 0 0 3,00,000 0 0 21,15,222 9 10 7,30,189 8 3 13,85,033 1 7 Total increase of cost for artillery.... 13,85,033 CAVALRY. Before the mutinies the cavalry cost : 2 Regiments H. M.'s European dragoons 10 Ditto native light cavalry.. 18 Ditto irregular cavalry As now proposed in this article: 8 Regiments Company's European dragoons.. 38,53,677 S 0 20 Ditto native light horse. (sowars, Rupees 25). 45,10,735 15 0 Total, decrease of cost for cavalry. INFANTRY. Before the mutinies the infantry cost: 15 Regiments H. M.'s foot 86,00,159 1 0 3 Ditto Company's European infantry.. 16,41,334 11 9 74 Ditto Ditto native infantry As now proposed in this article: 17 Regiments H.M.'s foot 97,46,846 15 pean infantry....... 82,06,673 10 9 25 Ditto 2,02,95,684 0 0 3,05,37,177 12 9 0 0 2,81,27,820 9 9 Total, decrease of cost for infantry.... 24,09,357 3 0 The above figures show the annual cost of the various arms of the service, including officers and men, pay, rations, allowances, establishments, feeding horses, and wear and tear of equipments. They have been taken from actual returns; and such as are of a novel nature, to wit, the dragoons and the new native infantry, have been calculated from data existing in the service, with reference to the number of officers and men. The only charge approximated is that for substituting European for native drivers in the artillery. The service has none such, and it is impossible to say what they would be allowed; the calculation however has been made for them on the same footing as gunners; and it is believed that it is not under-estimated. The first cost of horses is not included, but it must be remembered that this is not an absolute, but a comparative statement of cost; and in the matter of horses, which are neither charged in the new nor the old system as here exhibited, we have the advantage; for while we require some 1,500 more horses for the artillery, against the cost of |