THE INCOME OF THE INDUSTRIAL WORKER. 223 
for all reasonable steps should be taken to reduce the temptations to 
excessive drinking. In considering this question it is impossible to ignore 
what we believe to bethe greatest difficulty in the way of restriction on 
sales. Thisarises from the importance of the excise duties to provincial 
revenues. In Madras, country liquors alone contributed in 1928-29 over a 
quarter of the total provincial revenue ; in Bihar and Orissa they furnished 
nearly a fifth of the total. Our proposals are limited toa small section of 
the population and in any case we are not competent to discuss the merits 
of alternative sources of taxation. Our duty, however, is to make recom- 
mendations with reference to the ‘health, efficiency and standard of 
living of the workers ”. The reduction of drinking should effect improve- 
ments in all of these, and thereby it will in due course incréase the 
taxable capacity of the people. It is for Legislative Councils and Govern- 
ments, if they consider that a price may be paid for these advantages, 
to determine the manner in which that price should be secured. In our 
recommendations elsewhere, we have sought to ensure for the worker 
better surroundings, less fatigue and increased facilities for amusement 
and recreation. Reduction in the consumption of drink is not the least 
of the benefits that such improvements may be expected to bring.