( 25 )
The altered rates announced as applicable from April 1893, which are
as follows :—
Per seer.
Rs. A. P.
Large flat'
. . .
6 0 0
Flat twig'
7 4 0
. . .
Round'
chúr
. . .
8 0 0
deviate still more from the natural rate. In the illustrative rates quoted above
it will be seen what the true rates should be if the rate on chúr is, as it ought
to be, made the basis of calculation. If the old method of calculating for ‘ large
flat' be followed, the rates should be :—
Per seer.
Large flat,' unit-rate. . .
Rs. A. P.
Flat twig'
. . .
7 6 5
Round'. . .
7 12 5
c h ú r . . .
8
1 4
2
The question whether we are justified in assuming that chúr of 'flat ' and
of round' gánjás should be treated as equivalent seemed to require final
settlement, and to decide this point the gánjá used in the experimental
weighments was, after being converted into chúr, further reduced to powder
in mortars and the powder freed from seeds and from the small woody parts,
the cores so to speak, of the flower-heads, by sifting through a coarse sieve. The
result proved, after repeated trials, that whereas a seer of 'flat' gánjá chúr . yields
76 tolas of powder, a seer of `round' gánjá chúr yields 76¼ tolas. If stated as
as a percentage, ‘flat'g á n j á
y i e l d s o f t h e m a t e r i a l t h a t i s a c t u a l l y p l a c e d b y t h e
gánjá consumer in his chilám 95%, wher eas ‘ r ound' yi el ds of t he s ame mat er i al
95⅓%. To be absolutely exact, therefore, the duty on the chúr of ' round'g á n j á
should be slightly higher than on the chúr f r o m ‘ f l a t . ' I f , f o r e x a mp l e , t h e r a t e
on ‘flat'c h ú r
i s R s . 8 p e r s e e r , t h a t o n ' r o u n d 'c
h ú r
s h o u l d b e R s . 8 - 0 - 6 . T h i s ,
however, is such a trifling difference, that the two may be considered to be of
exactly the same value. And, as will be seen later, their chemical composition
is also practically identical.
That the difference between the arbitrary fixed rates and the natural rates
sometimes results in loss to Government, is illustrated from the figures in the
table showing the issues for the years 1890-91 and 1891-92.
TABLE V .—Duty on Gánjá at Government Rates.
KINDS OF GÁNJÁ.
SEASON, 1890-91.
SEASON, 1891-92.
Amount
weighed.
Duty leviable.
Amount
weighed.
Duty leviable.
Rs. A.
Seers.
Rs.
A. P.
Seers.
Rs.
A. p.
Large FLAT
. . . 5 0
173,580.4
8,67,902 0 0
131,90.'2
6,59,536 0 0
FLAT twig
. . . 6 4
24,350.0
1,52,187 8 0
25,552.8
1,59,705 0 0
.ROUND
. . . 6 4
53,617.2
3,35,107 8 0
71,091.6
4,44,322 8 0
Chúr .
.
. 7 0
17,952.4
1,22,666 12 9
66,628.4
4,60,398 12 9
Total
. . . 14,77,863 12
Total
. . .
17,29,962 4 9
TABLE VI.—Duty on Gánjá at natural rates.
KINDS OF GÁNJÁ.
SEASON 1890-91.
SEASON 1891-92.
Duty assessable.
Result to Government.
Duty assessable.
Result to Government.
Gain.
Loss.
Gain.
Loss.
Rate per seer.
Rs. A. P.
Rs. A. P.
Rs. A. P.
RS. A. P.
Rs.
A. P.
Rs. A. P.
Rs. A. p.
Large FLAT. . .5 0 0 8,67,902 0 0
Nil.
Nil.
6 , 5 9 , 5 3 6 0 0
Nil.
Nil.
FLAT twig. . .6 2 8 1,50,241 10 8 1,945 1:3 4
Nil.
1,57,575 9 6 2,129 6 6
Nil.
ROUND. . .
6 7 8 3,47,394 12 4
Nil.
12,287 4 4 , 4,60,614 5 0
Nil.
16,291 13 0
Chúr . . . 7 6 6
1,29,785 0 9
Nil.
7,118 4 0
.
, 4,93,466 9 4
Nil.
27,067 12 7
Totals
. . . 14,95,323 7 9
1,945 13 4
19,405 8 4 17,71,192 7 10 2,129 6 6
43,359 9 7