olxxv 



22. In some of the towns, 



licenses are not transferable and tapping under them of trees by per- 

 sons other than those whose names are specified in the license is not 

 perniifeted. This plan is obviously iiiferior to the tree-tax system, as 

 there is no limit to the number of trees tapped under each license 

 and no reliable estimate can be formed of the quantity of toddy drawn 

 or of the incidence of taxation. The only advantages of this system 

 are that it renders the employment of expensive establishments for 

 marking the trees tapped unnecessary and prepares the way for the 

 introduction of the tree-tax. The fees levied on each license have 

 gradually been enhanced, but they still fall far short of what would be 

 payable if the tree-tax, such as exists in Ma^labar, were introduced. 

 In other portions of the Presidency the old renting system as regards 

 toddy is still retained, but the size of the toddy farms in like manner 

 with arrack farms has been reduced everywhere in order to ensure the 

 renters effectually coping with illicit tapping and unlicensed sale of 

 toddy. Ill towns middlemen have been dispensed with and toddy 

 shops are sold by auction. 



however, the consumption of spirit 

 appears to have increased con- 

 siderably since 1882-83. A great 

 part of the increase is no doubt 

 accounted for by the increase of 

 urban population in recent years, 

 but the price of liquor in some 

 towns during portions of the year 

 appears to have been lower than 

 in the rural tracts. In the town 

 of Vellore, for instance, prices of 

 spirit of 30° under proof appear 

 to have ranged from Rs. 2-8-0 

 to Rs. 6 during 1888-89. This 

 would appear to indicate that the 

 shopkeepers are endeavouring to 

 force sales during festivals, &c.^ 

 by lowering prices unduly. When the abkdri arrangements for the 

 next year come to be settled, it will be a question for consideration 

 whether the still-head duty on spirit issued for consumption in these 

 towns should not be considerably enhanced with a view to compel 

 the shop-keepers to sell their liquor during all portions of the year at 

 rates which are not unduly low. 



23. The number of shops for the sale of liquors licensed in 1887-88 

 compares with the number in 1875-76 as follows: — Country spirits 

 22,549 against 20,062; toddy 20,140 against 19,671; foreign liquors 

 931 against 965, The number of licenses to sell arrack in the Mala- 

 bar district was 4,422 in 1887-88 against 1,119 in 1875-76, and 

 licenses to sell toddy were 4,152 against 1,262. If the figures for 

 Malabar are excluded, it will be seen that the number of arrack shops 

 in the remaining districts show a decrease of 425 and toddy shops 

 show a decrease of 2,812. The peculiar circumstances of Malabar 

 render the maintenance of a large number of shops necessary. The 

 people are not congregated in villages, but have their homesteads in 

 the midst of their farms and palm groves. Palm trees are most 

 abundant^ and the distillation of toddy spirit, which is both easy and 



