4g 



amount of subsidy is not stated, but in 1 902, for only 23 boats, the 

 subsidies paid amounted to Rs. 42,000. But besides the Imperial 

 grants there are also grants-in-aid from prefectural funds, the total 

 amount of which is unknown ; the matter is further mentioned below 

 s,v.j " pecuniary encouragement." 



95. Rebates of excise and customs duties. — Since 1905 the salt 

 industry has, for revenue purposes, been burdened with an excise 

 duty : the manufacture is in private hands, but all salt must be deli- 

 vered to Government at a price varying according to quality ; 

 Government resell this salt in wholesale quantities jplus an excise duty 

 of Rs. 2-4-3 (1-48 yen at Rs. l-S-G per yen) for 133 lb. ; this closely 

 resembles the present Indian duty which is Rs. 2-4-0 per 123 lb. 

 (1| I.M.). iiut iu order to assist the fishery trade it is provided 

 either that salt may be sold at a special fixed price if intended for 

 certain industrial and especially chemical purposes, including '■ (6) the 

 preservation of saluion, trout, cod, whale, and fur-seal," or, if salt at 

 ordinary prices has been used, that a rebate varying from about 

 As. 12 to Rs. 1-8-0 per 133 lb. of any salted salmon, trout, cod, 

 whale, or fur-seal shall be granted, and a similar rebate on salted 

 herring and mackerel when exported. 



96. When salt at a special price is demanded, the applicant must 

 give security in cash or negotiable paper at the rate of Rs. 2 per 

 133 lb., and when such salt has been used for the above purpose (6) 

 he must present an application to the Salt office having jurisdiction 

 stating the catch, locality, salting place, and destination of the goods 

 and obtain a certificate, after examination of the goods, that the salt 

 has been rightly used. The weight of salt so used as compared with 

 that of the goods, shall be calculated by the Salt office at tLe follow- 

 ing percentages, viz., salmon 65 per cent., trout 75, cod 40, whale 40, 

 fur-seal 50; that is, 100 lb. of salt cod shall, for the purpose of esti- 

 mating the salt used, be calculated as consisting of 60 lb. fish and 

 40 lb. salt, and 100 lb. of salmon as 35 lb. of fish and 65 of salt.* 

 These weights are here mentioned to show (as will elsewhere be shown) 

 the large quantities of salt which, in countries other than India, f are 



* " The quantity of salt used which is to Le certified by the Salt oiBce shall be 

 calculated at the following percentages of the quantity of the articles salted : salmcn 65 

 per cent.," etc., etc. 



t Of course the amount of salt which it is necessary to use in other countries in the 

 proper salting or preserving of fish, e.g., either ia the fish holds of sea-going smacks, or 

 in herring tanks or barrels, is far in excess of the salt actually contained iu the article 

 when in use as an edible. But in this country where only a minimum of salt is issued 

 acd used, itwouli seem from experiments by the Chemical Examiner to the Madras 

 Government that, in the case of large fish, almost the whole of the salt issued is found in 

 the fish, even though much of it is antiseptically useless ; the percentage of salt is speoi- 

 mens taken at random being as much as 14 per cent, on an average. This ia an 

 unexpected result. The antiseptic effect of the rou{>h salt used in Madras curing will be 

 discussad in a future report. 



