"The net land revenue has risen in the ten years beginning 1870-71 from L20,335,678, or nearly half the total net revenue of L42,780,417, by about two millions sterling, to L22,125,807, with a total net revenue of L49,801,664. The gross revenue of the latter year, 1879-80, was L68,484,666, the difference being derived from sources other than taxation, such as the opium monopoly. The revenue of 1880-81 was L72,920,000, and the gross expenditure L71,259,000. Including the land revenue as land-tax, the 200 millions in the twelve Provinces of British India pay about 4s. a head of imperial taxation, besides municipal or local and provincial cesses, which purchase such local advantages as roads, schools, police, and sanitary appliances. This incidence of taxation varies from 5s. 6d. per head of the land-owning classes to 3s. 3d. for traders, 2s. for artisans, and 1s. 6d. for agricultural labourers. The fiscal policy of the Government has of late been to reduce the burden of the salt monopoly, which is a poll-tax, and to abolish import duties. The 541/2 millions in the Native States pay only to their own chiefs, who enjoy a net annual revenue of fourteen millions sterling, and pay L700,000 as tribute, or less than the cost of the military and political establishments maintained on their account" (Dr. George Smith's "Geography of British India"). Deducting land-tax, opium, railways, irrigations, post-office, and suchlike remunerative services, the taxation is reduced to 2s. per head of population.