312 REPORT OF THE INDIAN HEMP DRUGS COMMISSION, 1893-94. [CH. XVI.
in the case of ganja and charas, and the difficulty of doing so in the Himalayan
region is considerable. But the Commission concur with the majority of the
witnesses in thinking that the same general principles apply, and that, so far as
may be possible, this product of the hemp plant should be brought under more
efficient control and taxation.
Ganja administration in Bengal.
640. A historical sketch of the ganja administration in Bengal from the year
1790 will be found as an appendix to the Excise
Commissioner's Memorandum. From the first the
object of the measures taken was "to check immoderate consumption and at the
same time to augment the public revenue." Up to the year 1853 hemp drugs
were taxed by means of a daily tax on their retail sale paid monthly.
From
1824 to 1847 it was usual to farm out the excise revenue of entire districts.
From 1853 the daily tax was abolished, and a duty of Re. 1 per sér was imposed.
The retail vendor had to pay the full amount on a specified quantity in each
month whether he took it all or not. In 1860-61 a fixed fee of Rs. 4 per mensem
was levied for each ganja license, in addition to the duty at the prescribed rate, on
all quantities passed to the shop for retail sale, the rule regarding the quantity to
be taken by each shop being withdrawn. This was the beginning of the combined
fixed duty and license fees system which at present exists. In 1876 the system
of selling licenses by auction was introduced, and this has continued to the present
time. The following table shows the operation of the action taken by the Bengal
Government since the time when the auction of license fees was introduced:—
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Year.
Area cultivated in acres.
QUANTITY OF GANJA.
REVENUE ON ALL GANJA PASS-
ED INTO CONSUMPTION, EX-
CEPT THAT EXPORTED TO ASSAM
AND KUCH BEHAR.
Total taxation per sér average.
Number of retail licenses.
Population per retail license.
RATE OF
DUTY.
REMARKS
.
Year.
Area cultivated in acres.
Exported to other Prov-
inces and Native
States.
Sold retail in the prov-
ince.
On which duty was
realised.
Fixed duty. License fees. Total.
Total taxation per sér average.
Number of retail licenses.
Population per retail license.
Chur.
Round.
Flat.
REMARKS
.
Mds. Mds. Mds.
Rs.
Rs.
Rs.
Rs. A.. P.
Rs.
A. P. Rs. A.
P. Rs.
A. P.
1876-77
605 744
6,716 7,459 7,73,458
4,23,658 11,97,116
4 0 2 3,128 10,309
4 0 0 3 0 0 2 8 0 The rates of duty on
ganja passed into con-
sumption in the Orissa
Division were fixed at
a lower figure from the
year 1882-83.
1877-78
701 1,562 8,052 8,197 8,73,891
5,11,766 13,85,657
4 3 7 3,247 18,606
The rates of duty on
ganja passed into con-
sumption in the Orissa
Division were fixed at
a lower figure from the
year 1882-83.
1878-79
482
568
5,115 5,462 8,04,291 5,41,436 13,45,727
6 2 6 3,244 18,629
4 0 0
4 0 0
3 8 0
The rates of duty on
ganja passed into con-
sumption in the Orissa
Division were fixed at
a lower figure from the
year 1882-83.
1879-80
463
965
4,872 5,137 7,61,494
5,28,669 12,90,163
6 4 5 3,210 18,843
1880-81
745 948
5,333 5,600 8,28,117
6,26,557 14,54,674
6 7 11 3,411 19,337
1881-82
954 1,038
5,937 6,431 9,58,159
7,55,633 17,13,791 7 7 4 3,488 19,091
1882-83
664 1,043
5,223 5,646 10,65,274 7,95,223 18,60,497
8 1 3 3,271 20,358
5 0 0
5 0 0
4 8 0
Column 3 does not in-
clude exports by sea,
The figures for such
exports, which are only
available for five years
are—
1883-84
831 1,545
5,200 5,881 11,28,937 8,44,776 19,73,713
8 6 3 3,298 20,191
Column 3 does not in-
clude exports by sea,
The figures for such
exports, which are only
available for five years
are—
1884-85
671 1,370
5,117 5,798 11,25,183 8,62,417 19,87,600
8 9 1 3,196 20,835
Column 3 does not in-
clude exports by sea,
The figures for such
exports, which are only
available for five years
are—
1885-86
454 1,446
4,906 5,718 10,85,636 8,60,991 19,46,627
8 8 2 3,033 21,955
Mds.
1886-87
730 1,678
5,342 6,264 11,85,033 8,90,646 20,75,679
8 4 6 3,046 21,862
1888-89
536
1887-88
593 1,673
5,679 6,550 13,09,126
9,35,894 22,45,020
8 2 3 2,949 22,619
6 8 0
6 4 0
4 8 0
1889-90
526
1888-89
811 1,779
5,415 6,413 13,66,289 9,52,064 23,18,353
9 0 7 2,922 22,828
1890-91
423
1889-90
803 1,658 5,237 6,101 12,89,077
9,70,613 22,59,690
9 4 2 2,819 23,662
7 0 0
6 4 0
4 8 0
1891-92
1,179
1890-91
890 1,624
5,306 6,096 13,10,085 10,01,628 23,11,713
9 7 8 2,586 25,794
1892-93
492
1891-92
438 1,580
4,996 5,678 12,48,065 10,44,503 22,92,568 10 1 6 2,578 27,568
7 0 0
6 4 0
5 0 0
1892-93
1,180 1,510
4,711 5,451 12,80,631 11,05,435 23,86,066 10 15 1
2,672 26,673
1893-94
8 0 0
7 4 0
6 0 0
1894-95
9 0 0 7 8 0
7
4 0
6 0 0