'REPORT ON THE ADMINISTRATION OF THE BOMBAY PRESIDENCY, FOR THE YEAR 1914-1915' [‎231r] (131/150)

EXCISE.
95
Chapter V.
FINANCIAL.
4. At the Shamspir fish-curing yard 1,120 maunds of salt were issued for fish-curing • ,
purposes against 1,170 maunds in the previous year. Fish-cunng yards.
5. I he gross receipts from excise duty and other charges amounted to Rs. 5,41,049 Revenue and
and the expenditure to Rs. 1,82,511 as against Rs. 5,40,845 and Rs. 1,.84,836 respectively in expenditure,
the year 1913-14. ^ ;
• rhe Ilumber of offen ces against the salt laws detected during the year was 59 as Offences,
against 35 in the previous year. y
3.—Aden.
Receipts rose from Rs. 42,718 to Rs. 86,145. This increase was largely due to the
ere 1 mg to Imperial revenue of one-fourth of the royalty recovered between 1911 and 1914
on salt exported from the Italian salt-works. The expenditure rose from Rs. 1,882 to
Rs 2,043 and thus the net revenue rose from Rs. 40,836 to Rs. 84,102. The total quantity of
sa removed from the Arab saltpans rose from 52,979 maunds to 71,344 maunds. The
quantity of salt exported from Laljds salt-works rose from 46,862 tons to 54,4084 tons. The
exports of the Italian salt-works at Sheik Othman fell from 101,566 tons to 101,437 tons.
No offences against the salt laws were detected.
9.— Excise,
For detads see the Reports on the Administration of the Excise Department in the Bombay Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. and
in bind for the pear 1914-15 and tables under Excise printed in Part IV of the Statistics of British India.
1.—Presidency proper.
1. The principal sources of excise revenue in the Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. are taxation upon (a) the General
manufacture and sale of country spirit and malt liquor ; {b) the tapping of palm trees and
sale of toddy ; (c) the sale of liquor imported from foreign countries ; (d) the manufacture
and sale of hemp drugs ; and (<?) the sale of-opium and its preparations for local consumption.
. 2 - The following are the most important changes made during the year : (1) With a Changes during
view to encouraging the consumption of weak in place of strong spirit, the following measures the year,
were adopted with effect from the 1st April 1914 \—{a) The still-head duty on 6o° U. P. spirit
was reduced in all separate shop districts, excluding the Dangs in the Surat district and Bombay
city, so as to bring it to 4 annas less than half the corresponding duty on liquor of 25° U.P.,
and that on 40° U.P. was reduced by 2 annas per gallon, (b) Several shops which previously
sold both 25° U.P. and 6o° U.P. spirit were licensed for the exclusive sale of 6o° U.P. spirit.
(2) 1 he sale of 6o° U.P. spMt was introduced in the districts of Poona, Ahmednagar,
Sholapur, Dharwar and Kanara (above-ghat). (3) The age limit of 14 years, up to which
the sale of liquor was prohibited to minors, was raised to 16, and the prohibition was extended
to the admission of minors under 16 into premises licensed for the sale of liquor. (4) With
effect from the 1st April 1914 the Dadar Distillery was closed and the sale of toddy spirit
in Bombay was in consequence abolished. (5) The charges of the Assistant Collectors of
Excise of (1) East and West Khandesh and Nasik and (2) Poona, Satara and
Ahmednagar were re-arranged. The six districts were distributed among three, instead
of two, Assistant Collectors by grouping together [a) East and West Khandesh, (b) Nasik
and Ahmednagar and (c) Poona and Satara. In consequence of this arrangement an
additional appointment of Assistant Collector of Excise was created. (6) The minimum
guarantee system obtaining in the Ratnagiri district was replaced by that at present
in force in the parts of Thana and Kolaba where the monopoly of vend still continues;
under this system instead of a minimum guaranteed revenue, the farmers have to pay for
the privilege of supply and vend of spirits such sum as they may tender for it in
addition to the still-head duty on the spirits issued for consumption. (7) The toddy spirit
distilleries at Ladghar, Anjarla and Palshet in the Ratnagiri district were closed with effect
irom the 1st April 1914 and the exclusive sale of mhowra spirit was introduced for the first
time in the five northern talukas. (8) The new distillery system of locking and accounts was
extended to almost all the distilleries and warehouses of the northern distillery division. (9) The
rates of still-head duty on mhowra spirit and the maximum selling prices thereof were
raised in certain areas, as shown in detail in paragraph 3 below. (10) The following changes
were made in the Kaira district with a view to the suppression of illicit distillation of spirit:—
(«) The Kama district was separated from the charge of the Assistant Collector of Excise,
Northern Gujarat, and placed under a new Assistant Collector of Excise, whose appointment
is temporary. (£) The number of country spirit shops was increased from 55 to 80 with effect
from 1 st April 1915. (c) The limit of possession of country spirit was raised from one to
three reputed quart bottles or half a gallon, (d) The sale of 6o° U.P. liquor was discontinued
as a tentative measure with effect from 1st April 1915. (11) Arrangements were made for
the renewal of the leases of the A'bkari revenue of Native States which expired during the
year under report. (12) The minimum guarantee system, which hitherto obtained in connec
tion with toddy farms in the Nasik and East and West Khandesh districts, the Mulshi petha
of Poona and the above-ghat talukas of the Kanara district was abolished, and the separate
shop system was introduced in the West -Khandesh district and in the Mulshi petha of Poona,
where the farming system was previously in vogue. (13) The separate shop system for the
retail sale of opium was introduced from the commencement of the year in the Ahmedabad,