Графични страници
PDF файл
ePub

of the illicit salt educed in the manufacture, and it is impossible artificially to maintain it on those terms. But the Lieutenant-Governor has expressed the view that it should not be unduly weighted with the cost of restrictive measures.

Excise revenue.

EXCISE.

The total excise revenue of the year 1872-73 was larger than that of 1871-72 by Rs. 4,47,407. It exceeded the average of the five years immediately preceding by Rs. 8,51,966. Including the customs duty on imported wines and other liquor, the results of the year are as follows, compared first with those of an average of the five preceding years, and next with those of 1871-72 only :

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

It is a happy result that, with diminished consumption, we have very considerably increased the revenue on the whole.

The above figures show an increase in the revenue derived from country spirits of Rs. 2,34.558 as compared with 1871-72, and of Rs. 5,81,640

Country spirits, taree and puchwai.

as compared with the average of five years. Though the increase of

this revenue is hardly a subject for congratulation, the LieutenantGovernor believes that consumption is really checked. The measures adopted with a view to this end are the enhancement of the rates of still-head duty, the increase by auction sale of the license fees, and, above all, the restriction of the number of shops. The introduction of the new system of licensing shops for the sale of country spirits, which will be presently alluded to, has had much effect in this direction. The total number of gallons issued from all public distilleries during the year in question was 2,673,190, or 278,092 less than in the previous year, and 640,004 less than the average of five years immediately preceding it. Of the decrease in consumption as compared with 1871-72, 276,654 gallons represent the diminution in the districts where the new system of licensing country spirit shops was introduced. The average monthly license fee exacted there per shop was a little over Rs. 8 in place of Rs. 4, which was formerly customary, the increased revenue thus obtained more than meeting the falling off in the amount of still-head duty. At the same time the number of shops was reduced by 1,536 in these districts alone. The reduction in number of native liquor shops throughout the whole of Bengal was 1,559 as compared with the previous year. A similar plan has been followed of enhancing the revenue derived from shops for the sale of fermented taree. Though there was a slight increase in the number of these as compared with the previous year, still the total number of taree shops was less by 217 than the average of five years. At the same time the average annual fee levied from each shop has increased from Rs. 28-15-3, the average of five years, to Rs. 32-11-2, the average of the year under review. After all the spirit revenue of these provinces is not large in view of the vast populations they contain. Consumption really small. The consumption of country spirits and rum does not average more than one-twenty-fifth of a gallon per head of the population in Bengal.

The Commissioner of Patna, in his administration report for the past year, says: "The mhowa liquor most generally sold in these districts is 75° to 90° below proof, and is probably much less intoxicating than public-house beer at home. It sells at two to three annas a quart in the shops, a price which, in comparison with the general range of prices in India, is considerably dearer than that of beer in England. In Patna the annual consumption is something over onehalf a gallon per head, while in Chumparun it falls as low as one-thirtythird of a gallon per head. This of course means that the proportion of people who drink is very small, for I suppose any one who drinks at all regularly is bound to consume 50 gallons of such weak liquor in the course of a year."

The use of taree, the juice of the date tree, is by no means so injurious as that of distilled spirits; while puchwai, the chief drink of a large section of our population, is really very small beer.

In commenting last year on the extension of the out-still system to Hazareebaugh and to the Nepal and the North-East Frontier, the Lieutenant-Governor desired that

Cautious extension of out-still system on the frontier.

every precaution should be taken against encouraging a taste for

distilled spirits among aboriginal tribes. The Commissioner of Patna and the Collector of Purneah now report that there is no danger of this in their districts, while the Commissioner of Chota Nagpore anticipates that with a proper superintendence there will be no cause for fearing that more liquor will be produced and consumed than was the case under the central distillery system. The LieutenantGovernor much hopes that his instructions may be borne in mind; he observes that in Maunbhoom the number of out-stills is considered by the Board to have been "much more than were required." Indeed, in the Chota Nagpore districts generally a very large number of outstills have been licensed-181 in Hazareebaugh, 533 in Lohardugga, and 138 in the jungly tracts of Maunbhoom. The LieutenantGovernor considers that there could have been no actual necessity for licensing such a very large number of out-stills. He hopes that this matter will receive Colonel Dalton's best attention; that inquiry will be made how much liquor, at what price, and of what kind, this large number of out-stills turns out; and that if these new out-stills have promoted drinking and drunkenness unduly, by bringing liquor to every man's door, the number of licenses should be very considerably reduced. There were two important experiments made in the year to effect

New excise system of selling licenses by

auction, and restricting the number of shops.

an increase in the revenue derived from country spirits without promoting consumption, each of which has been attended with some measure of success. Under the central distillery system the practice had been to charge a fixed monthly license fee, generally Rs, 4, on all shops in a district, irrespective of their locality. The tendency thus was to increase the revenue by increasing the number of shops. While some dealers, whose shops were well situated, got quick returns on their capital, others, less favorably situated, made very small profits, and some could barely contrive to continue their trade all the year round. It was thought that Government might well claim to share in the extra profits of the former class arising from local advantages, and that the shops of many of the latter might with advantage be closed. It was therefore determined to make the license fees charged for any shop correspond in some measure with the local advantages which the holder might be expected to enjoy, securing these to him at the same time by restricting the number of shops to be licensed. The amount of yearly fee for cach shop can now be settled by competition at auction, subject to an upset price of Rs. 4 per mensem, or it can be determined by the Collector on a consideration of the local circumstances. Both plans have been tried in parts of the Patna, Bhaugulpore, Burdwan, and Dacca divisions.

The Lieutenant-Governor is glad to observe that the Commissioners of the various divisions take, on the whole, a favorable view of the results of the experiments which have been made. By none of them is it pronounced a failure; while the Commissioner of Dacca thinks that the trial has been very satisfactory, and that the results are the best encomium on the wisdom of the measure. Even the Commissioner of Bhaugulpore, where there were the least encouraging results, remarks that a great loss caused by the first introduction of the change was to a considerable extent recovered afterwards, and is

sanguine that ere long the system will answer well. The Commissioner of Patna thinks there was rather too hasty a diminution in the number of shops, but is of opinion that the experiment has succeeded better than could be expected for the first year. Mr. Buckland is inclined to wait a longer trial before pronouncing the measure to be a success. It is encouraging to observe that the experiment made of taxing the materials instead of spirit in its manufactured form is also regarded as a success. Mr. Money, however, thinks that the crucial test of extending the system to distilleries in the interior yet remains to be applied. The Lieutenant-Governor will await with interest an account of the success which may attend the further experiments which are being made. The Lieutenant-Governor

Lieutenant-Governor's view of the sudder distillery system that it has been fairly successful.

cannot accept as proved Mr. Money's assertion that in most places the sudder distillery system is a total failure. The report of the Board of Revenue wholly fails to give sufficient evidence of the smuggling, &c., said to exist. One petty fraud detected by one sub-divisional officer is all that is cited for proof. As regards thinly-peopled tracts, such as Chota Nagpore and the Nepal Frontier, Mr. Money's views have been already adopted, and a relaxation permitted in the rule requiring a fixed still-head duty to be levied on all spirits according to quality. So far as a comparison is possible between the central distillery system and the old farming (or monthly tax) system, we know that under the new system there are in some districts, and ought to be everywhere, fewer liquor shops than under the old system; we believe (but on this point we have no actual certainty) that liquor is, strength for strength, dearer than it was under the old system; we receive reports that the amount of liquor made in the central distilleries is decreasing year by year; the excise revenue on country spirits has, notwithstanding the forebodings made in the Board's special report of August 1870, and notwithstanding a largely increased import of European brandies, gradually worked up to a total considerably higher than the revenue of the year 1863-64, just before the central distillery system was introduced; and the Government is gradually reducing still further the number of liquor shops without causing any very large loss to the excise revenue. There may be corruption and peculation at outlying distilleries, but at any rate it is very difficult to believe that liquor would not be cheaper and more largely consumed under the monthly tax system, when it was the distiller's interest to produce as much as he could, and to bring cheap liquor to every man's door, than under the central distillery system, whereby a distiller must pay a still-head duty (or even under the pessimist view must pay a considerable bribe) for every gallon he distils. It certainly seems reasonable to presume that under the present system liquor must be dearer and less plentiful, and must be less forced upon the people, than under the old farming system.

The difficulty of ensuring the honest and intelligent use of the hydrometer, as well as of keeping the instruments in order, suggested the adoption, as an experiment, of the plan

Tax levied upon the materials of distillation.

of levying a tax upon the materials of distillation, instead of a duty

upon spirit according to its alcoholic strength. The head-quarters and outlying distilleries of Monghyr and the Begumpore distillery in Patna were selected for the trial. Rates were fixed after experiment calculated to be equivalent to the still-head duty previously levied. These rates in Patna were Rs. 4-8 per maund on goor, Rs. 3-8 per maund upon choor, and Rs. 3 on the other materials used in distilling spirit. The experiment appears to have broken down in Monghyr, where the system, however, is said not to have had a fair chance. In the Begumpore distillery, on the other hand, there was in the last three quarters of the year, the period during which the trial was made, an increase of 49,589 gallons of spirit passed out, and of Rs. 7,908 in the tax realized as compared with the issues and amount of duty realized during the same period of the previous year. Under the new system the produce of the tax levied on materials was equivalent to an average duty of only three annas one pie per gallon. It would therefore seem that the new system has enabled the dealers to make a large quantity of cheap weak liquor, such as the consumers demanded. If the people prefer this kind of drink to the stronger stuff turned out under the hydrometer system, it is very much better that their wishes should be met.

com

Although in the year under review the revenue derived from import duty on wines was somewhat Imported wines and spirits. larger than in the previous year, there has been a diminution both in the amount imported and in the duty paid on wines since 1868-69 and 1869-70. As compared with the former year, the difference is 54,667 gallons and Rs. 29,761, and as pared with the latter year, 52,893 gallons and Rs. 32,131. Coupled with this is an extraordinary decrease in the consumption of beer, the imports having fallen gradually from 1,022,255 in 1866-67 to 68,1963 in the past year, entailing a loss of revenue amounting to Rs. 21,434. The amount of import duty realized on beer last year was, however, less than the average of the previous five years by only Rs. 2,360. It has been ascertained that the Bombay imports of beer have also decreased of late years, though not quite in so large a proportion as the Calcutta imports ;-the total Bombay beer imports of 1872-73 were 264,284 gallons, as against 356,527 gallons in the year 1866-67. It seems therefore to be clear that the imports of beer, whether on Government account or for private consumption, have considerably decreased of late years. The decrease in the Government imports may be due partly to the decrease in the number of European troops, and partly to the more frequent use of Indian hill beer for soldiers in the Punjab. The decrease in the imports of beer on private account is, the Lieutenant-Governor believes, due to a change in the habits of Anglo-Indians, who drink less beer than they used to do, substituting more generally light wine for beer as a daily drink.

The revenue derived from import duty on spirits was larger by more than one lakh of rupees than in the previous year. It is much to be regretted that there should be, as observed by the Commissioner of the Presidency division, an increase in the consumption of low class imported brandies. It may be advisable, as recommended by Mr. Money, to raise the customs duty on this class of spirit.

« ПредишнаНапред »