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from the disastrous crop failure of 1919, which has severely strained the resources of the State, and from which it will take several years to recover. This fact precludes the possibility of the increase in ordinary taxation at present, since a very large majority of the population is of the agricultural class, who already contribute a considerable percentage of the revenue from taxation. In B. E. 2461 (1918-19), the actual revenue from Land (almost entirely agricultural), Capitation tax, and Export duties, all falling largely on the agricultural class, realised a total of about tieals 20 millions.
50. It would thus seem that any fresh taxation to be raised should bear on the whole population and, if possible, more heavily on the non- agriculturists, who are at present lightly taxed. If this view he accepted, an increase of Customs duties on imported goods would appear to meet the case, since its incidence would fall on all purchasers of imported goods, and largely, on the non-agricultural class of the population. The average value of general imports in normal years may be taken at about 80 millions ticals, on which there is a 3% duty ad valorem, bringing in 2,400,000 ticals. If the duty were raised to 10%, the increased revenue from this source would make up for the deficit from opium, but under the Treaties with Foreign Powers Siam cannot make any changes in the Customs tariff without their consent. The want of power to re-adjust her revenues, as required, is one of the reasons. which may deter this country from putting into force the measures having for their object the registration of smokers.
ESTIMATED NUMBER OF OPIUM SMOKERS.
51. In the absence of registration of smokers, it is of course impossible to arrive at an exact calculation of the number of smokers, but a maximum figure can easily be worked out on the following basis :—
The amount of opium sold per annum is now not more than 2,000,000 tamlungs. The average consumption of a smoker is about ore tamlung per month, or not less than ten tamlungs per year. At this rate the number
of smokers would be 200,000, which is only 22 of the population of 8 millions. Out of this number the Chinese form quite an appreciable
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proportion, estimated at from 20 to 25 per cent. It is certainly the fact that when one enters an opium shop, in a well populated town, about half the smokers will be seen to be Chinese, and in Bangkok city, especially, a large number of shops are patronised almost exclusively by Chinese.
52. Table I. Annexe VII, throws an interesting light on this matter. It shows, by provinces, the total male population, the number and percentage of male Chinese together with the total amount of opium sold and the consump- tion per capita for B. E. 2462 (1919-20). Very few women smoke opium in this country. It will as a rule be found that the consumption per capita is highest where the Chinese population is largest.
The total male Chinese (and Shan) population is 206,697, and of this number probably 20% to 26%, consume opium, which would put the number of these foreign consumers at 40,000 to 50,000—a figure equivalent to 20 to 25 per cent. of the total number of consumers. The measures to be taken by this Government for the suppression of smoking will, therefore, be for the benefit
not only of the indigenous population but of the foreign elements as well.
DROSS.
53, It is unfortunate that the system of retail depends to a large extent on the dress, which now forms the only profit of the retailer. Dross is the ash left in opium pipes after prepared opium has been smoked. The percentage of morphine is nearly as high in dross as in prepared opium ( 7 to 8 per cent), and this residue may be smoked or eaten by those addicted to the habit. The
eating of dross is, of course, more harmful than smoking since morphine (the harmful alkaloid of opium) is taken into the system by that means.
54. The amount obtained is roughly 50 per cent. of the opium smoked, and it has a market value of about two-thirds of the price of opium. So that of every tamlung of opium smoked, at 15 ticals per tamlung, the value of the ash
remaining is about 5 ticals. This ash is sold by retailers and constitutes their
profit, as they are not allowed a profit on the sale of opium itself. The custom
of allowing the retailer to make a profit from this source has been in existence for
a very long period, and a certain class of opium habitues has arisen, at least equal
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