million - 2.6 million rupees. While though conquering new territories was one of the reasons to this surge, it came primarily from more efficient taxation. Tensions with the British and Simla Declaration (1838) In 1838, tensions between the Afghans and Sikhs grew even more, specifically after the Afghans attempted to take Jamrud, Dost Mohammad's relations with the Sikhs deteriorated, as with the British. On 1 October 1838, Lord Auckland, Governor General of India issued the Simla declaration, pointing out of Dost Mohammad's pro Persian sentiments, as well Barakzai hostility toward the Sikhs. As the British took favor with one of the deposed Durrani Kings, Shah Shuja Durrani, who had failed outside of Kandahar in 1834. Accordingly, with this, the British and Shah Shuja fielded their armies. According to Christine Noelle, the "Army of the Indus" led by Shah Shuja consisted of around 15,000 men, including 6,000 hired men. Dost Mohammad's first invasion of Balkh (1838-1839) Dost Mohammad Khan did not entirely understand British implications in their declaration, as Dost Mohammad was unsure the British would even go to war, and believed that even if they did, it would take until spring 1839 to properly field their armies for such an invasion. Dost Mohammad decided to begin expanding his authority beyond the Hindu Kush, and sent an army by his designated heir, Akram Khan to force the principalities of Khulm and Qataghan to accept his authority. This invasion was to hope that he could have higher revenues, as well controlling all the custom points between the Amu Darya and Kabul. The subjugation of these territories to the north also provided safe haven if an invasion of southern Afghanistan was to happen. With Akram Khan's approach, Saighan and Kahmard submitted to the Barakzais, as well as Khulm, swearing loyalty to Dost Mohammad. Akram Khan decided to attack Balkh, which was held by Bukhara following the collapse of the Durranis. However a battle did not occur, as the governors, Ishan Sudur and Ishan Uraq to accept Afghan Suzerainty. Murad Beg of Qataghan then also submitted to Barakzai rule, this brought Dost Mohammad's borders stretching as far as Aqcha, to the borders of Badakshan in the east. However, in early March 1839, hearing of a British invasion being imminent, recalled Akram Khan to march back to Kabul, this march ended in disaster. Food, fodder, and fuel were in low supply, troops crossed the Shibar