We have next, item 53. Cesses on the entry of goods into a local area for consumption, use or sale therein. This is a sort of octroi for the municipalities and other self-governing institutions. (54) Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling. Here again, betting and gambling are sought to be abolished by the provincial ministries. At any rate, public opinion is supposed to be in favour of the abolition of betting and gambling. The turf course, whole fate is hanging in the balance in more than one federating unit, is the only source of revenue from which any large income can be had. And taxes on entertainments; Let me tell you that life is rather dull ill most of the areas of the Federation and I do not know whether any heavy taxation of so-called luxuries will really ensure to the happiness of the ordinary man who, instead of going to the toddy shop for a diversions, now goes to the cinema. Item 55 relates to the rates of stamp duty and item 56 refers to collection of dues on passengers and goods carried on inland water-ways. My honourable friends from the provinces know what can be had from this source. I think very few provinces get any substantial revenue from this item.
