is strictly limited, as well as the quantity allowed to be sold to any individual. In Upper Burma, in accordance with what is believed to have been the rule in the king's time, no Burman is allowed to possess opium. In Lower Burma, only those Burmans may possess it who are registered as consumers. Other races are less severely restricted in all parts of the Province.
The excise administration is based on similar principles. Burmans are discouraged by their religion from drinking intoxicating liquors; but the habit of drinking seems to be increasing. Shops for the sale of liquors are licensed on payment of annual fees. No new shop can be established till the opinion of the people of the locality has been ascertained. As much as is possible in a free country is done to reduce the facilities for obtaining intoxicating drink and to enhance the price.
Customs. As in other Provinces, customs duties for revenue purposes are levied on imports of every description. There is also an export duty on all rice exported elsewhere than to India at the rate of 3d. a maund (about 80 lbs.). Economically, this duty appears to fall on the land and appreciably to raise the incidence of taxation on rice-producing areas. In 1921—22, the net receipts from Customs amounted to £2,870,000.
Fisheries and forests have already been mentioned. In 1919—20, the fishery revenue was £360,000.
Other branches of administration are the Jail Department and the Civil Medical Service. Hospitals and dispensaries are not maintained by private charity but are supported by the State or from municipal and town funds. The first hospital was established in 1826 at Akyab. In 1865, there were 13 hospitals and dispensaries; in 1880, 20; in 1890, 74; in 1900, 113; in 1910, 259; in 1921, 278. In 1865, Government spent on these institutions about £1800. Last year, the expenditure amounted to £260,000, contributed nearly equally by Provincial and by Municipal
