157 
Part I] Lindsay and Harlows Lac and Shellac 
Lakmi Chand Gulab Chand of Lopani 
Gewar Chand Dharam Chand of Lopani 
Budaimal Pannalal of Barapani 
Ansukra Bala Baksh of Kalanga near Barapani 
Chot Mai lytalab Chand of Lopani and Meragar Baghicha. 
There is no manufacture in Assam. Years ago a planter, Mr. 
Beecher, started a factory at Gauhati which closed down on his 
decease. Assam lac is produced in fine large incrustations, but is 
not up to Indian lac either in colour or quality, although it is consi¬ 
derably superior to Burma lac. It is not usually used for TN 
manufacture except when demand is high and the Indian crop is 
poor. The Calcutta manufacturers take most of the crop and it is 
said to be particularly suitable for making garnet lac. 
Prior to 1914, lac was classed as a forest product and the Forest 
Department realized an export duty of Rs. 2 per maund (calculated 
to represent 12J per cent, ad valorem). Mainly owing to protests 
from the trade the duty was removed in 1914, with the object thereby 
of stimulating cultivation. This effect has not, however, been secured 
to judge from the Assam export figures below. 
So far as Government lands are concerned the right to collect 
lac revenue was leased out until 1907; and between 1907 and 1914 
the revenue was collected departmentally. Neither method was, how¬ 
ever, found satisfactory. A small quantity of lac is grown in lands 
under permanent settlement and in Government leased lands (raiyat- 
wari) but it is insignificant. Government’s share of lac revenue is 
included in the rents fixed at settlement and Government has therefore 
never claimed a separate lac revenue from these areas. 
The Forest Department is thus no longer directly interested in 
the crop. It is suggested that either this Department or the local 
departments of Agriculture or Industries should take such measures 
as are possible to study cultivation and to stimulate the adoption of 
up-to-date methods. The practice of “jhuming,” which is most 
frequently found to occur in unclassed forest and Feudatory States, 
might with advantage be discouraged in favour of cultivation on 
sounder and more permanent lines. 
[157] 
