preparation of fish prepared with salt, and of exceeding malodour, is used by all the Burmans as a daily article of diet The fishery revenue of Burma amounted in 1908-1904 to 29,07,886 rupees.
A revenue is also derived from water-rate, which is levied on lands irrigated from Government canals. This will naturally increase as more canals are opened. The Government has completed the Mandalay Canal since annexation; the Shwebo Canal is nearly finished, and three more canals have been begun. The Mandalay Canal is 40 miles long, and has fourteen distributaries. The Shwebo Canal is 27½ miles long, and has two branches, 29 and 20 miles long respectively. This will show that these canals are works of importance.
Besides this there is the Customs revenue. This brought in 1,52,66,121 rupees in 1908-1904. Then there is the very much debated opium revenue, which brought in 45,50,182 rupees in the year 1908-1904, for which my figures are taken.
The salt revenue, Excise revenue, stamps, and assessed taxes, go to swell the total revenue, and forest revenue is a very important item. In the year I have taken forests brought in a net income of 50,19,098 rupees.
There are various local and municipal revenues levied in Burma, but, as these are not Imperial, I need not mention them.
The gross Imperial and provincial revenue of Burma for 1902-1908, the last year for which I have correct figures, was 808 lakhs. Out of this sum the amount allotted to the province for provincial expenditure was 886 lakhs, or 41·6 per cent. Thus, Burma contributed to the Imperial exchequer 472 lakhs of rupees.
Out of this contribution from Burma to the Imperial exchequer there has to be deducted the cost of the troops in the province; Burma's share of the cost of the Central Government; the provincial share of the home expenditure, including charges for stores, pensions, and furlough allowances; Burma's share on the interest on the public debts, of railway charges, of interest on rail-
