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various kinds exported should form the basis of calculation. If the rate of duty
to be levied on the flower-tops has been decided, the amount of duty leviable on
each kind is arrived at by multiplying the unit-rate of duty fixed by the chúr
co-efficient of each. To take a simple instance as an illustration :—It has, let us
suppose, been decided that the rate of duty per seer of flower-tops for a particular
year should be Rs. 8; this being the unit-rate for the year, the duty leviable on
the various kinds would be—
Rs. A. P.
Chúr gánjá, wholly flower-tops, unit-rate . . .
8 0 0 per seer.
7 0 0
„Round'
gánjá,
⅞
flower-tops
⅞
of Rs. 8 . . .
'Flat twig,' 5/6
flower-tops, 5/6 of Rs. 8 . . .
6 10 8
„
5 6 6
,,
'Large flat,' 2/4 7/0 flower-tops, 2/4 7/0 of Rs. 8 . . .
And in such a case it would doubtless be more convenient in calculating and
levying the duty to fix the rates at Rs. 8, Rs. 7, Rs. 6-12 and Rs. 5-8 ; or at Rs. 8,
Rs 7, Rs. 6-8, and Rs. 5-4 respectively, according as it should be decided whether
it was or was not advisable that Government should protect itself against the loss
caused by deviation from the natural rate.
This natural method. of calculating the assessable duty is not, however, the
one that has hitherto been adopted. 'Large flat,' as being the kind ofg á n j á
m o s t
largely manufactured and exported, has been taken as the basis of calculation ;
' smal l t wi g' and ' r ound, ' as bei ng near l y on a l evel , have been br acket ed.
together in fixing the duty, and the duty 'c h ú r '
has been estimated at a some
- w h a t h i g h e r r a t e t h a n t h e o t h e r s . T i l e r a t e s t h a t p r e v a i l e d d u r i n g t h e t w o
years whose crops are exhibited in Table IV stood as follows :—
Rs. A. P.
'Large flat' . . .
5 0 0 per seer.
'Flat twig'
'Round' . . .
6 4 0
,,
0
,,
0
7
Chúr . . .
Following the Government method, the rate for 'large flat' may be taken
as the unit-rate, and the rates leviable on the other sorts calculated from this.
Instead of the direct and simple relationship that subsists in the former case, a
complicated calculation results. It is not enough to say that since from each
ma u n d o f ' l a r g e f l a t ' 3 0 s e e r s o f ' f l a t t wi g ' r e s u l t s , t h e r e f o r e e a c h 3 0 s e e r s
o f ' f l a t t w i g ' m u s t p a y t h e d u t y l e v i e d o n t h e m a u n d o f ' l a r g e f l a t ' f r o m
which it was originally converted, and that therefore the 'small twig' should
pay Rs. 6-10-8 per seer, or 11/3 ti mes the duty ' l arge fl at. ' The ' l arge fl at'
at the same time produced two seers of clúr, the rate for which has to be deducted
f r om t he r at e ' f l at t wi g. ' To obt ai n accur at e r es ul t s , t her ef or e, t he r el at i ve
amount of chúr has to be considered. in this case also. Each maund of 'large
flat' produces, we have seen, 30 seers of 'f l a t t w i g '
a n d t w o s e e r s o f
c h ú r ,
a n d
t he 30 seers of ' fl at t wi g' produced furt her 25 seers of c h ú r .
A m a u n d o f
' f l a t t w i g ' w i l l t h u s p r o d u c e 3 3 1 / 3 s e e r sc
h ú r ,
a n d t h e d u t y o n t h i s k i n d m u s t
be 5/6o f t h e d u t y o n '
c h ú r ; '
t h e r a t e , t h a t i s t o s a y , c a n n o t b e c o m p u t e d d i r e c t l y
f r om t he r at e f or ' l ar ge f l at ' wi t hout gi vi ng r i s e t o a gr ave er r or . And as t her e
is no connection at all between 'large flat' and 'round' g á n j á s ,
h e r e a l s o t h e
duty must be computed from chúr. We have therefore to begin by ascertaining
the duty on chúr as compared. with ' large flat ;' since a maund of this
yields 27 seers chúr, the duty on chúr per maund must be 1½3/7t i m e s t h e d u t y o n
' l a r g e f l a t . '
The correct rates for the two years under review ought, therefore, to have
been, not the rates fixed, but the following :—
Rs. A. P.
'Large flat,' unit-rate . . .
5 0 0 per seer.
'Flat twig,' 5/6r a t e f o r
c h u r . . .
6 2 8
,,
7 8
6
,,
'Round,'
⅞
rate for chur . . .
7 6 6
,,
Chúr, 1½3/7 unit-rate . . .