───────────────────────────────────────────────────────────────────── 1888–89 1 4·379 9,00,38,166 6,59,71,998 2,40,66,168 ───────────────────────────────────────────────────────────────────── 1889–90 1 4·566 7,75,96,889 6,06,98,370 1,68,98,519 ───────────────────────────────────────────────────────────────────── 1890–91 1 6·090 9,06,11,857 4,65,48,302 4,40,63,555 ───────────────────────────────────────────────────────────────────── 1891–92 1 4·733 10,44,44,529 6,54,52,999 3,89,91,530 ───────────────────────────────────────────────────────────────────── ¹⁶³ Compiled from figures in Appendix II, p. 270, of the Indian Currency Committee of 1893. The effect of such a growing burden on the finance of the Government may well be imagined; the condition of the Government, embarrassing at first, later became quite desperate under this continuously increasing burden. It enforced a policy of high taxation and rigid economy in the finances of the Government. Analysing the resource side of the Indian Budgets from the year 1872–73, we find that there was hardly any year which did not expire without making an addition to the existing imposts of the country. In 1872–73 there commenced the levy of what were called Provincial Rates. The fiscal year 1875–76 witnessed the addition of R.1 per gallon in the excise duty on spirits. In 1877–78 the Pass Duty on Malwa opium was raised from [pg 89] Rs. 600 to Rs. 650 per chest. An addition of a Licence Tax and Local Rates was made in the year 1878–79, and an increase of Rs. 50 per chest took place in the Malwa Opium Duty in the following year. With the help of these imposts the Government expected to place its finances on an adequate basis. By the end of 1882 it felt quite secure and even went so far as to remit some of the taxes, which it did by lowering the customs duties and the Patwari Cess in the North-Western Provinces. But the rapid pace in the fall of the exchange soon showed that a resort to further taxation was [pg 90] necessary to make up for the increased cost of the sterling payments. To the existing burdens, therefore, was added in 1886 an Income Tax, a duty of 5 per cent. on imported and also on non-illuminating petroleum. The Salt Duty was raised in 1888 in India from Rs. 2 to Rs. 2½, and in Burma from 3 annas to R. 1 per maund. The Patwari Cess of the North-Western Provinces, repealed in 1882, was re-imposed in 1888. The rates of duty on imported spirit and the excise duties on spirits were not only raised in 1890, but were afterwards added to in every province. An excise duty on malt liquor was levied in 1893, and another on salted fish at the rate of 6 annas per maund. The yield of the taxes and duties levied from 1882–83 was¹⁶⁴ as follows:— ¹⁶⁴ _Report of the Indian Currency Committee_, 1893, App. II, p. 263.