issue from the warehouse in the province of consumption; while as regards bhang, cultivation of the hemp for its production should be prohibited or taxed, and collection of the drug from wild plants permitted only under licence, a moderate quantitative duty being levied in addition to vend fees. No duty whatever is now levied upon tobacco in any part of India. The plant is universally grown by the cultivators for their own smoking, and, like everything else, was subject to taxation under native rule; but the impossibility of accurate excise supervision has caused the British government to abandon the impost. In 1907-1908 the total gross revenue from excise amounted to £6,214,000, of which more than two-thirds was derived from spirits and toddy. Since 1894 a uniform customs duty of 5% _ad valorem_ has been levied generally on imported goods, certain classes being placed on the free list, of which the most important are food-grains, machinery, railway material, coal, and cotton twist and yarn (exempted in 1896). Most classes of iron and steel are admitted at the lower rate of 1%. Cotton goods are taxed at 3½%, whether imported or woven in Indian mills. Special duties are imposed on liquors, arms and ammunition and petroleum, while imported salt pays the same duty as salt manufactured locally. From 1899 to 1904 a countervailing duty was imposed on bounty-fed beet sugar. There is also a customs duty at the rate of about 3d. per 82 lb. on exported rice. In 1907-1908 the total customs revenue amounted to £4,910,000, of which £664,000 was derived from the export duty on rice and £223,730 from the excise on cotton manufactures. Since 1886 an assessed tax has been levied on all sources of income except that derived from land. The rate is a little more than 2½% on all incomes exceeding £133 a year, and a little more than 2% on incomes exceeding £66, the minimum income liable to assessment having been raised in 1903 from £33. The total number of persons assessed is only about 260,000. In 1907-1908 the gross receipts from income tax amounted to £1,504,000. Other sources of revenue are stamps, levied on judicial proceedings and commercial documents; registration of mortgages and other instruments; and provincial rates, chiefly in Bengal and the United Provinces for public works or rural police. The rates levied at a certain percentage of the land revenue for local purposes are now excluded from the finance accounts. In 1907-1908 the gross receipts amounted to: from stamps, £4,259,000, of which more than two-thirds was derived from the sale of court fee stamps; from registration, £415,000; and from provincial rates, £526,000. _Commerce and Industries._