_Excise._--Excise, like salt, is not only a department of revenue collection, but also to a great extent a branch of the executive. In other words, excise duties in India are not a mere tax upon the consumer, levied for convenience through the manufacturer and retail dealer, but a species of government monopoly. The only excisable articles are intoxicants and drugs; and the avowed object of the state is to check consumption not less than to raise revenue. The limit of taxation and restriction is the point at which too great encouragement is given to smuggling. Details vary in the different provinces, but the general plan of administration is the same. The right to manufacture and the right to retail are both monopolies of government permitted to private individuals only upon terms. Distillation of country spirits is allowed according to two systems--either to the highest bidder under strict supervision, or only upon certain spots set apart for the purpose. The latter is known as the _sadr_ or central distillery system. The right of sale is also usually farmed out to the highest bidder, subject to regulations fixing the minimum quantity of liquor that may be sold at one time. The brewing of beer from rice and other grains, which is universal among the hill tribes and other aboriginal races, is practically untaxed and unrestrained. The European breweries at several hill stations pay the same tax as imported beer. Apart from spirits, excise duties are levied upon the sale of a number of intoxicating or stimulant drugs, of which the most important are opium, bhang, ganja and charas. Opium is issued for local consumption in India from the government manufactories at Ghazipur and Patna in the Behar and Benares Agencies, and sold through private retailers at a monopoly price. Bhang, ganja and charas are three different narcotic drugs prepared from the hemp plant (_Cannabis sativa_, var. _indica_). Scientifically speaking, bhang consists of the dried leaves and small stalks, with a few fruits; ganja of the flowering and fruiting heads of the female plant; while charas is the resin itself, collected in various ways as it naturally exudes. The plant grows wild in many parts of India; but the cultivation of it for ganja is practically confined to a limited area in the Rajshahi district of eastern Bengal, and charas is mainly imported from Central Asia. The use of bhang in moderation is comparatively harmless; ganja and charas when taken in excess are undoubtedly injurious, leading to crime and sometimes to insanity. In accordance with the recommendations of the Hemp Drugs Commission, the government of India passed an act in 1896 providing that, in regard to ganja and charas, cultivation of the plants should be restricted as much as possible, and that a direct quantitative duty should be levied on the drugs on