ies were revised, and the necessary arrangements with the
native states were made. With effect from the 1st April, 1879, the
whole Customs line was abolished, with the exception of a small
portion on the Indus. (Sir J. Strachey, _The Finances and Public
Works of India_, 1869-81, London, 1882, pp. 219, 220, 225.) Great
mines of rock salt are worked near the Indus.

4. Most people who know India intimately are of opinion that indirect
taxation is more suitable to the circumstances of the country than
direct taxation. For municipal purposes, indirect taxation, under the
name of octroi, is levied by most considerable towns, and
notwithstanding its inconveniences, is far less unpopular and far
more productive than any form of direct taxation. The people have
been accustomed to indirect taxation of divers kinds from the most
remote times, and hate income tax or any other direct impost, however
reasonable it may be in theory. Since 1895 the general customs duty
is 5 per cent. _ad valorem_ on commodities imported into British
India by sea. (See _I.G._, 1907, vol. iv, chapter 8). The above
remarks on the suitability of indirect taxation for India are not
intended as a defence of the barbarous device of the 'Customs hedge',
which was indefensible.

5. That unsound System prevailed in all departments during the early
years of the nineteenth century. 'In Bengal, the monopoly of salt in
one form or other dates at least from the establishment of the Board
of Trade there in 1765. The strict monopoly of salt commenced in
1780, under a System of agencies. The System introduced in 1780
continued in force with occasional modifications till 1862, when the
several salt agencies were gradually abolished, leaving the Supply of
salt, whether by importations or excise manufacture, to private
enterprise. Since then, for Bengal Proper, the supply of the
condiment has been obtained chiefly by importation, but in part by
private manufacture under a System of excise.' (Balfour,
_Cyclopaedia_, 3rd ed., s.v. Salt.) At present the Salt Department is
controlled by a single Commissioner with the Government of India, The
fee payable for a licence to manufacture salt is fifty rupees. It is
inaccurate to describe the limitation imposed on the manufacture of
salt as a monopoly. Any one can sell salt, but it can be made only
under licence.

6. The author.

7. The same observations, _mutatis mutandis_, are applicable to the
magistracy of the country; and