I think whipping should be adjusted for the size of the city. Now each citizen is worth 30 hammers when whipped, regardless of the city size. This makes whipping smaller cities Much Much more efficient. I did not check the precise numbers used in examples below, just rough esti. for demo purpose. For instance it only takes a few surplus food to grow the city from size 1 to 2 with granary(in 1-2 turns), but it takes 20+ surplus food (or many turns) to grow a city from size 20 to 21. Especially if the smaller city has food sources(corn, pigs, fish and etc). City population increases 10,000 from size 1 to size 2, but +1,000,000 when going from size 20 to size 21 in CIV4. So if you whip down the size 21 city to 20, that pop should be worth a lot more than 30 hammers imo. Given the current system, it is always most efficient to whip the whole infrustructure from all your new cities/conqured cities, whip as soon as you can, and then let them grow when you have nothing worthy to whip. In many games, my capital often carries bulk of the research early-mid game, it is always a priority to whip the required # of universities for the capital to build Oxford. This allows me to get Oxford much faster had I not whipped those unproductive size 5-6 cities. And that often translates into 50+ beakers/turn many turns earlier.