ression was a capitation
tax was to be imposed, and that in consequence the inmates reported were
far below the actual number. If there was error on this account it was
to a very limited extent, as every subsequent census has agreed with the
first, although the notion of a capitation tax has entirely died out.
One going through Benares, from street to street, from one end of it to
the other, does not get the impression its resident population exceeds
the estimate found in official statements. The city has a great floating
population, as it is the resort of strangers from all parts of India. It
is reckoned that on the occasion of the great festivals there may be
100,000 visitors, some say 200,000, but we are not aware any attempt has
been made to number them.

[Footnote 1: Bishop Heber visited Benares in 1824. He says in his
journal, "The population, according to a census made in 1803, amounted
to above 582,000--an enormous amount, and which one should think must
have been exaggerated." The census which gives such a return must have
been taken in a very singular manner.]

[Sidenote: TRADE AND COMMERCE.]

In commerce, as in population, Benares holds a high, but not the
highest, place among Indian cities. The district of Benares is not so
large as some others in the North-West; but it is very productive, is
densely peopled, and the city has on this account a large local
business. Besides, the merchants and bankers of Benares have dealings
with the other districts of the province, and indeed with all parts of
India. The city has many artificers. It has workers in stone, wood,
iron, brass, silver and gold. They produce articles which command a
large and profitable sale. God-making and toy-making are among the
staple businesses of the place. The making of idols in different
materials to suit the taste and means of purchasers, gives employment to
many. The images while being made are only stone, brass, or gold, as it
may be, and no reverence is then due to them. It is when certain sacred
words are uttered over them, and the god is supposed to take possession
of them, they become objects of worship. Benares is well known for its
toys made of very light wood, and lacquered over. Of late years the
enchased brass vessels made in Benares have been much admired, and have
secured a large and profitable sale. Perhaps the most important
manufacture of the place is _kimkhwab_--_kinkob_ as it is called by
Europeans--cloth made of silv