35.  At present, the Central Government shares the net proceeds of the jute export duties with the jute-growing provinces and has to hand over to the provinces the whole of the net proceeds of taxes on railway fares and freights, if levied. As regards the latter, we recommend that, if such taxes are to be levied at all, they should be wholly Central, for, we cannot see any difference in substance between such taxes and a straight addition to fares and freights. As regards the former we are of the opinion that as export duties are capable of very limited application and have to be levied with great caution, they are unsuitable for sharing with the provinces.