 Solution

An inclusion-exclusion proof gives the coefficients directly. For an edge set $F\subseteq E(G)$, let $c(F)$ be the number of connected components of the spanning graph $(V(G),F)$, including isolated vertices. Requiring the two endpoints of every edge of $F$ to have the same colour leaves exactly $x^{c(F)}$ colourings. Thus the chromatic polynomial inclusion-exclusion formula isConsider a term with $n-c(F)=i\le k-2$. If $(V(G),F)$ contained a cycle, that cycle would have length at least $k$. The component containing it would have at least $k$ vertices and hence contribute at least $k-1$ to $n-c(F)$, a contradiction. Therefore $F$ is a forest. For a forest, $n-c(F)=|F|$, so necessarily $|F|=i$.

Conversely, every $i$-element edge set with $i\le k-2$ is a forest, since a cycle would require at least $k$ edges. Thus exactly $\left(\genfrac{}{}{0ex}{}{m}{i}\right)$ edge sets contribute to the coefficient of $x^{n-i}$, and they all have sign $(-1{)}^i$. ConsequentlyThis proves girth determines initial chromatic coefficients without requiring the suggested double induction.