'REPORT ON THE ADMINISTRATION OF THE BOMBAY PRESIDENCY FOR THE YEAR 1904-1905' [‎159v] (94/116)

Land Revenue.
Opium.
Salt.
Stamps.
Excise.
Customs.
Assessed Taxes,
Forests.
Registrations.
Tribute from Native
States.
Interest.
Mint,
Receipts in aid of
superannuation.
Miscellaneous.
CHAPTER V.—FINANCIAL REVIEW,
1. Financial Review, 1904-1905.
I.— General Remarks.
In this review the receipts and expenditure of the Civil Department in the Bom!,*
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 compared with those of the previous year. The figures for 1903-1901 don!
entirely agree with those in the financial review for that year owing to certain corrective enj-
having been made after the submission of the review. The figures for 1901-1905 are simile
subject to alteration. J
IL— Gross Revenue.
The gross Imperial; Provincial and Local receipts for the year 1904-1905 amort
to Rs. 14 } 15,47,609 as against Rs. 17,57;52,005 in 1903-1904. There was a decreasej
Rs. 3,84,96^677 in Imperial, and Rs. 6,14,443 in Local receipts, hut Provincial receipt
inereaseed by Rs. 49,06,724. The chief variations are explained below.
(1) Imperial Civil Revenue,
1. There was a decrease of Rs. 1,03,92,642 in land revenue owing to the fact tki
better agricultural conditions prevailed in the previous year and in consequence there were
larger recoveries of outstandings.
2. Opium receipts fell by Rs. 18,42,615 owing to a diminished demand for M41wa opium
in China.
3. An increase of Rs, 11,64,228 is partly explained by the destruction of large stocksd
salt in 1903-1904 and the effect of that destruction upon the salt revenue of the year andparlp
by increased sales following on the reduction of duty.
4. Stamp revenue improved by Rs. 65,462 due partly to larger receipts from the sale!
Bills of Exchange, Hundi Stamps, and Foreign Bill Stamps, partly on account of eomposiii
of stamp duty on debentures issued by certain local bodies and partly to a special receipt!
probate duty on the will of the late Mr. Tata.
5. There was an increase of Rs. 14,72,911 in excise revenue due to (1) realization!
fees in advance for 1905-06 and keener competition for licenses; (2) larger issues of cort
spirit, larger amounts of minimum guarantees of still-head duty offered by the shop-keeperi,
and good seasons ; (3) the purchase by Government of more chests of opium in 1901-05 f«
supply to the City of Bombay; and (4) exportation in large quantities of intoxicatingdnf
from Bombay to foreign countries on payment of duty.
6. Customs revenue improved by Rs, 18,79,200 due to the prosperity of thecottontri
in the year under report.
7. Receipts under this head improved by Rs. 46,375, due to better traffic on theBJi
C. I. Railway, to the increase in the salaries of Government servants and to an increase irt
number of employees of local authorities and companies as well as to better earnings of b
cotton mills and other Joint Stock Companies.
8. Under Forests there was an increase of Rs. 1,34,510 due to the recovery of outsta^S
balances, better prices for coupes, brisk demand for teak, and excellent prices for dead to
the Panch Mahals district, as well as to improved demand for timber.
9. Receipts improved by Rs. 21,019 due to the presentation of a larger num^ 1 '
documents for registration.
10 There was an increase of Rs. 4,21,581 due chiefly to large recoveries from
Sangli State.
IL 1 here was a decrease of Rs. 9,19 p 014 under this head, owing to the laettbU
years interest was paid in 1903-04 by the Bombay Port Trust.
12. Receipts fell off by Rs. 3,05,09,840 owing chiefly to the change in the adjusting
the profit on silver coinage which is not now credited as revenue.
13. There was an increase of Rs. 22,007.
was a decrease of Rs. 59,617 due to the larger recover^ 3
14. Under this head there
1903-04 of Famine expenditure.