fficer takes all he can get, and would take
treble the revenue we should, if he were strong enough to exact it."

If we pursue the comparison to that of European peoples, Indian taxation
would seem but a trifle. Placing even English taxes side by side with
India's, we shall find instruction. The average income in the United
Kingdom is L40, while the tax assessed is 44_s_, or five and one-half per
cent. In India, alas, the average income is only 36_s_. But then the tax
is only 1_s_, 9_d_ per capita which is a trifle smaller per capita than
that for England. Here again we are impressed with the reasonableness of
the tax imposed.

The opium and liquor traffic in India is one which has drawn forth much
criticism. From the moral standpoint the critics have a very strong case.
The evil which the opium traffic of India has inflicted upon China--against
her will too--has been enormous. The large army of opium eaters which it
has created, only to destroy with a terrible death, has long been an
argument to which no nation of England's position and pretensions can
render satisfactory reply.

In like manner, the State monopoly of the drink traffic is neither
honourable nor wise. It not only gives unwonted and unwarrantable dignity
to a disreputable business, it also involves the State in the business of
making a large army of drunkards in the land. To take up a traffic like
this, for the revenue there is in it, is to trifle with the higher
interests of the subjects and to become instrumental in the corruption and
misery of the people whom it is bound to protect. It is questionable
whether any other civilized government has involved itself in such
unworthy means of creating a revenue. Doubtless, opium and drink
represent, morally, the weakest part of this government. Of course, the
all important defense lies in the revenue thus acquired. These two items
of revenue flow more easily than any others into the depleted treasury of
State. To give these up in behalf of what is termed sentiment, would
necessitate the imposition of other heavy taxes. This is an aspect of the
question which too easily silences and secures the acquiescence of the
people of India. But, its evil is great and is spreading.

The drink curse is rapidly becoming one of the trying problems of India.
It was slanderously remarked some years ago that if the English then left
that country the only monuments left behind of their life would have been
broken whiskey bott