vices 1,575,946
VII. Commercial:
1. Post
2. Telegraph
3. Railways
4. Irrigation 51,393,566
VIII. Miscellaneous Receipts 1,221,497
Grand total L118,799,968

Out of these eight classifications, opium comes fourth on the list.

But in addition to the direct opium revenue, we must add another item,
Excise, which is found under the third heading, taxation. In the "India
Office List for 1918" we find "Excise" explained as follows: Page 383:
"Excise and Customs: Excise duties in India are levied with the two
fold object of raising revenue and restricting the use of intoxicants
and narcotics." In the same book, on page 385, we also read: "Excise
and Customs Revenues: The total of the excise and customs revenues on
liquors and drugs in 1915-16 was in round figures ten million pounds.
This total gives an average of rather more than ninepence a head on the
whole population of British India as the revenue charge on drink and
drugs during the year."

These excise duties are collected on spirits, beer, opium and
intoxicating drugs, such as ganja, charas, and bhang, all forms or
preparations of Indian hemp (Cannabis Indica), known in some countries
as hashish. In 1917-18 there were 17,369 drug shops throughout India.
The excise duties collected from these sources was pretty evenly
distributed. Excise revenue for a period of years is as follows:

_Excise_ _Opium_ _Total Revenue_

1907-8 L6,214,210 L5,244,986 L88,670,329
1908-9 6,389,628 5,884,788 86,074,624
1909-10 6,537,854 5,534,683 91,130,296
1910-11 7,030,314 7,521,962 97,470,114
1911-12 7,609,753 5,961,278 100,580,799
1912-13 8,277,919 5,124,592 106,254,327
1913-14 8,894,300 1,624,878 105,220,777
1914-15 8,856,881 1,572,218 101,534,375
1915-16 8,632,209 1,913,514 104,704,041
1916-17 9,215,899 3,160,005 118,799,968

The "Statistics of British India for 1918" has this to say on the
subject of Excise (page 218): "Revenue: During the ten years ending
with 1916-17 the net receipts from Excise duties increased ... at the
rate of 47 per cent. The receipts from opium (consumed in India, not
exported