But in addition to the direct opium revenue, we must add another item, Excise, which is found under the third heading, taxation. In the "India Office List for 1918" we find "Excise" explained as follows: Page 383: "Excise and Customs: Excise duties in India are levied with the two fold object of raising revenue and restricting the use of intoxicants and narcotics." In the same book, on page 385, we also read: "Excise and Customs Revenues: The total of the excise and customs revenues on liquors and drugs in 1915-16 was in round figures ten million pounds. This total gives an average of rather more than ninepence a head on the whole population of British India as the revenue charge on drink and drugs during the year." These excise duties are collected on spirits, beer, opium and intoxicating drugs, such as ganja, charas, and bhang, all forms or preparations of Indian hemp (Cannabis Indica), known in some countries as hashish. In 1917-18 there were 17,369 drug shops throughout India. The excise duties collected from these sources was pretty evenly distributed. Excise revenue for a period of years is as follows: _Excise_ _Opium_ _Total Revenue_ 1907-8 £6,214,210 £5,244,986 £88,670,329 1908-9 6,389,628 5,884,788 86,074,624 1909-10 6,537,854 5,534,683 91,130,296 1910-11 7,030,314 7,521,962 97,470,114 1911-12 7,609,753 5,961,278 100,580,799 1912-13 8,277,919 5,124,592 106,254,327 1913-14 8,894,300 1,624,878 105,220,777 1914-15 8,856,881 1,572,218 101,534,375 1915-16 8,632,209 1,913,514 104,704,041 1916-17 9,215,899 3,160,005 118,799,968 The "Statistics of British India for 1918" has this to say on the subject of Excise (page 218): "Revenue: During the ten years ending with 1916-17 the net receipts from Excise duties increased ... at the rate of 47 per cent. The receipts from opium (consumed in India, not exported) being at the rate of 44 per cent. The net receipts from liquors and from drugs other than opium ... the increase at the rate of 48 per cent. This large increase is due not merely to the expansion of consumption, but also to the imposition of progressively higher rates of duty and the increasingly extensive control of the excise administration. The revenue from drugs, (excluding opium) has risen in ten years ... the increase being at the rate of 67 per cent."