When Abdullah b Sa'ad was made the Governor of Lower as well as Upper Egypt, he managed to increase the revenues substantially. When 'Amr b Al 'Aas became the Governor, the revenues decreased again. At the fall of revenues, Uthman decided that while 'Amr b 'Aas should remain the Governor, Abdullah b Sa'ad should hold independent charge of the Revenue Department. To this arrangement, 'Amr b A1 'Aas did not agree. He said that such an arrangement would amount to his holding the cow by the horns while some one else milked it. The controversy assumed a bitter turn. Uthman placed two alternatives before 'Amr b Al 'Aas , either he should guarantee a stipulated amount of revenue each year or he should agree to Abdullah b Sa'ad holding independent charge of the Revenue Department. 'Amr b Al 'Aas did not agree to any of these alternatives. Thereupon Uthman deposed 'Amr b Al 'Aas from the Governorship of Egypt. Abdullah b Sa'ad became the Governor and he stipulated that a certain sum would be guaranteed as the revenue for each year. This difference between Uthman and 'Amr b A1 'Aas is regrettable. It appears that as the conqueror of Egypt, 'Amr b A1 'Aas had developed a certain sense of pride and haughtiness which prevented him to see things in their proper perspective. As the Caliph, Uthman had every right to insist that Egypt should raise revenues commensurate to its importance, and as the Governor 'Amr b Al 'Aas should have collaborated in the implementation of such measures. Amr b A1 'Aas protested against these measures, Uthman had every right to depose him.