INTRODUCTION. The Excise Commission, appointed by the Bengal Government to reform the whole excise bystem in Bengai, recommended numerous practical changes in the existing system. The Government are now introducing the changes in certain selected districts as experimental measures and it is hoped that these changes will be soon introduced throughout Bengal. The changes thus introduced, especially with regard to outstills, are not only imumerous but difficult to carry thern out practically unless thoroughly understood by the Abkars. These changes have greatly disturbed the men who carry on trade in excisable articles; as at present they do not thoroughly understand their position, and consequently can not bid for a shop to an ambunt which is considered iair both to them and to Government. If the venders come to the auction room having thoroughly understood the rules, orders and restrictions which they shall have to carry ou“, not only the Government will get the fairshare of the revenue and the settlement will be easy, but that the Abkars will be able to carry out the changes with. out any assistance from the officers of the Excise Departtuent who feel it a great difficulty to explain the rules to them, as they often cannot understand them or forget them. A little book which they can always consult and in which there should be all that they should know of the Abkari matters will be a great boon to them. The Poards Excise Manual does not meet the want. It is a bulky volume which contains so many
