We may elaborate the three items of the ‘drain’ emphasised by Naoroji. First, the most important item was the remittance to England of a proportion of salaries, incomes, and savings by civil, military employees of the British origin, as well as by professionals such as lawyers and doctors. These, together with the payment in sterling by the government of India of the pensions and allowances of British officials, constituted a heavy burden on the resources of India. Second item was military expenditure. Just as in the case of civil servants, the remittances of a proportion of salaries, incomes and savings by British military personnel and the payment in sterling by the government of India of pensions and other allowances to the army officers, constituted an item of drain. It was observed that a poor country like India was made to subsidise the imperial defence. The third item was the remittances made in sterling of interest on loans for construction and maintenance of public works such as railways, irrigation works, etc.