22

same district is said to reach a maximum price of 2 annas per tola. With these exceptions,
no district shows a higher maximum price than that given in the statement.

       It is evident that if the systematic treatment advocated by the Commission is to be
applied, some means must be taken, especially in regard to ganja, of removing the extra-
ordinary inequalities disclosed by this comparison. Up to year 1892-93, notwithstanding
the high price of Rajshahi ganja, the cost of the daily average allowance of liquor to the
habitual consumer in Bengal is, according to the memorandum, much higher than in the
case of ganja. Judged by this test, there is room even in Bengal for increased taxation.
A fortiori is this the case in other provinces except Assam. No doubt the quality of the
drug varies in different provinces, but there is nothing in the analysis of the different
kinds of ganja which points to such marked discrepancies in the price. And the general
conclusion which must be drawn from these figures is that in all the provinces, except
Bengal and Assam, taxation is totally inadequate to the due restriction of consumption.
The same may be said of charas. As regards bhang, many witnesses are of opinion that
there is no need to impose the same restrictions upon its consumption as in the case of
ganja and charas, and the difficulty of doing so in the Himalayan region is considerable.
But the Commission concur with the majority of the witnesses in thinking that the same
general principles apply, and that, so far as may be possible, this product of the hemp
plant should be brought under more efficient control and taxation.

         66. The Governor General in Council recommends the study of this table to
all Local Governments. Except in Bengal and Assam the incidence of taxation
is very much too low in all provinces, and very notably so in both Madras and
Bombay. The standard of taxation in Bengal should, in the absence of any
special reasons to the contrary, be worked up to everywhere with due regard
to the remarks made in paragraph 49 onwards, and in Bengal also the ques-
tion of whether any increase in taxation is feasible should be carefully
considered.

   Question of licensing the sale of ganja to
natives of India in Burma.

       67. The Commission recommend that the sale of ganja to natives of India
should be licensed in Burma under pro-
per control and taxation where there is a
demand for it among such persons. The
prohibition of cultivation in Burma, as well as the use by Burmans, should,
the Commission recommend, be maintained. The Governor General in Council
is assured that the prohibition of the sale of ganja in Burma is ineffectual so
far as natives of India are concerned, and that there is a large illicit traffic
in the drug which is demoralising to those who engage in it, and which the
Government of Burma is powerless to stop. Under these circumstances, and
having regard to the fact that Burmans have never taken to the drug, it seems to
His Excellency in Council that it would be better that the existing demand should
be met licitly rather than illicitly. The amount of illicit ganja seized in Burma
is given in paragraph 693 of the Report, and shows that there must be a con-
siderable traffic in the drug, and that in spite of every effort to keep ganja out
of the country it will still come in, so long as ganja is wanted in Burma; those
who want it will get it, though they have to pay highly for it and to incur some
risk in obtaining it. Before, however, deciding to license the sale of ganja to
natives of India in Burma, the Governor General in Council will refer the question
to the Chief Commissioner with a view of ascertaining the opinion of the local
officers on the subject.

IX.—CONCLUSION.

   Conclusion.

        68. In conclusion, the Governor General in Council desires to thank the
President, Mr. Mackworth Young, and the
members of the Commission for the ex-
haustive inquiry they have made. The investigation has been a laborious one,
but it has been very complete, and the manner in which the Commission have
pursued, to definite conclusions, the various matters arising out of the evid-
ence brought before them, leaves nothing to be desired. The general ignor-
ance on the subject of hemp drugs will, it is trusted, now be dissipated by the
attention which the investigation of the Commission has directed to the subject.
The want of uniformity in the excise administration of hemp drugs which has
been found by the Commission to exist, will, no doubt, in due time be set right,
and this most valuable result is of itself sufficient to justify the appointment of
the Commission. The Report of the Commission has shown how little found-
ation there is for many of the popular beliefs and impressions which have pre-
vailed in regard to the preparations made from the hemp plant and the effect