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 CHAPTER XII.

SALT, ABKARI AND MISCELLANEOUS REVENUE.

Salt— The systems of administration - Methods of manufacture — Markets — Salt for Yanam — Fish-curing yards — Contraband sail-earth. ABKARI AND OPIUM —Arrack —Arrack in the Agency — Toddy- Toddy in the Agency — Foreign liquor — Opium and hemp-drugs — In the Agency. CUSTOMS — Land-customs — Sea-customs. Income-tax. Stamps.

systems of administering the Government salt monopoly are in force in the Gódávari district; namely, the excise system, the monopoly system and the modified excise system.

Under the first of these, which is in force in the factory at Jagannáthapuram (Jagannaikpur) and the major part of that at Penugudúru (these are the only two factories in the district), the salt is manufactured by licensees who are allowed, subject to certain restrictions, to make any quantity they choose, and dispose of it how and when they like, after they have paid to Government the excise duty on it, plus a small cess per maund to cover interest on the capital cost of permanent works connected with storage and manufacture which have been carried out by Government. This system was introduced into the district in 1885-86. It has two drawbacks; namely, that the quantity manufactured by the licensees may be inadequate to the demand, and that by manipulating the market the licensees (or outside capitalists) may unduly raise the price of salt. The former of these disadvantages is met by the provision of penalties for neglect to manufacture, and the latter by the retention of a part of the Penugudúru factory under the old monopoly system, the second of the two systems above referred to.

Under this, the pans are worked by license-holders who are required to hand over all the salt they make to Government, and are paid for it a stated rate per garce called the kudiváram ('cultivator's share') which is calculated to cover all expenses of manufacture and leave the license-holder a reasonable profit.

Of late years the third of the above systems, the modified excise system, has been introduced in an extension of the Penugudúru factory- Under this, the Board of Revenue announce, before the manufacturing season begins, what quantity (if any) Government is prepared to buy, and the licensees are bound to make and deliver this quantity.