the Hon'ble Rai Bahadur Sabapathy Mudeliar, Raja K. C. Manavedan, three
pleaders, five missionaries, and four others, viz., a municipal chairman, a zamin-
dari manager, a cashier, and a sarishtadar.


668. In Bombay, though several witnesses say that further control is un-
necessary, three of whom are under the impression
that licenses are already required for cultivation,
there is no opinion adverse to its restriction on other grounds. The following
officers see no serious objection to restriction of cultivation:—Mr. Vidal, Chief
Secretary to Government; Mr. Reid, Commissioner; Mr. Campbell, C.I.E.;
Collector; and Mr. Ebden, Collector of Ahmednagar.

Mr. Monteath, Collector, though he thinks there is no need for controlling
cultivation, is of opinion that the time has come for putting the drugs on the same
footing as alcohol and opium. Three Deputy Collectors are in favour of
control; also two mamlatdars, an inamdar, a forest officer, and a drug farmer.

From this analysis of the evidence it seems clear that no great difficulty
need be anticipated in bringing the cultivation of ganja generally under control.
There are tracts, no doubt, where measures would have to be taken by degrees
and with caution; but the inclusion of these at the outset in a system of con-
trol is not essential.

Supervision of the manufacture
and storage of the crop required
with a view to imposition of duty.

669. The Commission are further of opinion that control and limitation of
cultivation must be accompanied with such super-
vision of the manufacture and storage of the crop
as is necessary to the imposition of a fixed duty on
ganja in addition to the fees for licensed vend which are at present levied. In
regard to both these matters, the experience of Bengal and the Central Prov-
inces is available, though the systems differ at present as to storage.

Levy of duty in Madras and

670. That there is room for the imposition of a duty on ganja in both
presidencies can hardly be doubted. In Madras,
though there are several officers of standing who
are satisfied with the present arrangement, there is no protest against increasing
the duty, while a few witnesses are in favour of increasing the price of the drugs.
Mr. Willock, Collector, says: "I am not opposed to an increase of the price of the
drug where practicable." Mr. Bradley, Collector, says: "At present I do not think
hemp drugs are sufficiently taxed with reference to alcohol." Other advocates
of increased taxation are: a District Surgeon, a District Forest Officer, a Deputy
Tahsildar, two medical practitioners, a jagirdar, a pleader, a merchant, a news-
paper editor, bank cashier, and three missionaries. In Bombay there is also a
good deal of evidence as to the needlessness of further interference on taxation;
but there is at the same time weighty evidence in favour of increased taxa-
tion. Mr. Mackenzie says: "I think the taxation of the hemp drugs in
this Presidency might be raised; but the question would require details and careful
examination. The ganja of this Presidency is roughly manufactured, though
the cultivation is careful enough. A direct tax would necessitate the adoption of
a system of distinct wholesale vend. I see no objections to that, as the tax
does not fall on the cultivator. The variations in the retail price shown
in paragraph 8 of my memorandum are, no doubt, excessive, and seem to