102 



into England were : China 85-80 and Indian 2*80 ; total 88-60 

 million lb. The imports in 1890 were : China 73-74, Indian 

 101-77, and Ceylon 42-49 ; total 218 million lb. It is stated 

 that the tea from India produces a stronger liquid than that of 

 China, that is, a small quantity of the former is equal for 

 purposes of consumption to a larger quntity of the latter ; and 

 as a high import duty, amounting to nearly 25 per cent, of the 

 value is levied in England on all teas irrespective of their 

 quality, the Indian tea is benefited. The duty which was 6d. 

 per lb. has also been reduced to id. The establishment of 

 collieries in India has been effected in recent years, the out- 

 put of coal in 1889 amounting to 2 million tons and the value 

 •69 million Rx. The average value per ton of Indian coal is 

 3*4 rupees while that of imported coal is 22 '4 rupees, while in 

 point of heating power the latter has an advantage of not more 

 than one-half. As railway communications further develop, 

 India might be expected to use her own coal for manufacturing 

 purposes. In India there were at the end of 1889-90, 114 

 cotton-miUs and 27 jute miUs worked by steam, 315 cotton 

 and jute presses, 51 rice mills, 60 saw mills, 21 breweries, 2 

 woollen mills, 6 silk mills, 3 soap factories, 6 large tanneries, 

 48 iron and brass foundries, 14 large sugar factories, 23 coffee 

 works, 66 cutch and lac factories, 61 oil mills, 41 flour mills, 24 

 ice factories, 23 pottery and tile factories, 15 bone-crushing 

 factories and 34 tobacco and cigar factories, besides a large 

 number of indigo and tea factories worked on indigo and tea 

 plantations. The establishment of these factories affords 

 cogent proof of the fact that India is emancipating herself, 

 as Mr. Wells put it, from her chronic sluggishness and enter- 

 ing on a new era of industrial improvement. 



44. Taxation. — The growth of taxation in this Presidency 

 has next to be considered. The principal sources of revenue 

 are (1) the land tax and provincial rates ; (2) the income-tax ; 

 (3) the salt duties; (4) the excise on spirits and drugs; (5) 

 the customs duties ; (6) the stamp duties ; and (7) fees for 

 the registration of documents. It will be convenient to take 

 each of these sources of revenue and examine to what extent 

 they affect the economic condition of the several classes of the 

 population. 



45. Among these sources of revenue, the land revenue 



is, of course, by far the most important. 

 orrentV^^^"^^ ^"^ There has been much discussion as to 



whether the ryot has a right in the soil 

 and whether the payments made by him fall under the 

 category of tax or of rent. In the opinion of the Famine 

 Commissioners, 1880, the land revenue is a source of income 



