556

14.

46. In the year B.E. 2462 (1919-20) thures further increase of ravenue due to the rising of the licunso fous on retail shops, as it wa ro-lized that the erg, crofit hich the rot-iicrs mede on the dross left in the pipes Tes out of proportion to the capital invested by them in the business,

47. The total ocium revenue -truacnt obtrinud by the Government over 20 million. ties nur annum, end es this forms a large percentage of the gerugste revenue of the country, it is important to consider how the rcgis- tration of snok ers 111 ffect it.

48. From the gradually increasing control now exercised over retailers or the general kno¬ledr. of the opium tredo thereby rendered possible. it is known that a large art of the musent seles is unde to persons not rolly addict- od to the rug, and it is believed that these ill neither enter ocium shops to smoko, nor apply for registration s home smokurs, As soon as registration is put into forec, the sale of ocium to this class will probably stop, caus- ing an immediate drop to the extent of 25% to 30% of the total sa ks. This vill mean a reduction of 25% of the revenue from opium, rétrosunting sum of at least 5 mil- lion ticats.

49. The Go crnment does not regard with eny APTO- honsion the gradual reduction of revenuo due to the death, &c. of registered smokers, looking as it does. to increase from other sources of revenue to replace that lost under ocium. But a sudden drop of 5 million ticals in one ycer is quite another matter end it could be a continued one The country which could only he not by extra texation. has, however, suffered a suvere set-back financially from the disastrous crop failure of 1919, which has severely strained the resources of the State, and from which it #111 take several years to recover, This fact precludes the co-

at present, sibility of the increr so in ordinary texation since a very large majority of the copulation is of the agricultural cless "ho rlready contributo a considorable

In R.F. 2461 percentage of the revenue from taxation. (1918-19), the retual revenue from Lend (almost entirely

gricultur:1), Creit;tion tax. and Export duties. all fall- ing Ferg÷ly on the sericultural class, roslized a total of -bout 20 million ticals.

50. It oud thus sucm the ny fresh taxation to bo raised should bear on the "hole coculation and, if possible, more huavily on the non-rgriculturists who are at prosent

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