From the best computation I have been enabled to make, full 10,000,000 gallons of spirits are made and sold in Bengal and its dependant provinces, the average of which may be taken at one rupee per gallon, as it comes from the still; the retail prices will, no doubt, double that sum; making no less than 20,000,000 of rupees, equal to £2,500,000 expended annually by debauchees, and by the regular consumption among the soldiery, &c. If the foregoing items be put together, they must make a tremendous total; while we shall see, that a most ruinous intercourse prevails, throwing money into the pockets of our rivals, and enabling them to carry home investments in exchange for their own produce. We shall further see, that, supposing a duty of only 25 per cent. were imposed on all spirits sold, exclusive of the amount of licences, which are very trivial, no less than £625,000. would annually flow into the treasury. This may appear a very large sum, but, when it is recollected that the manufacture of salt, monopolized by the Company, yields, on the average of several years, the sum of £1,500,000., (after deducting about £525,000. for the expences of boiling, &c.,) we may fairly consider the above computation to be far within the bounds of probability.

Rum is made in Bengal from refuse sugar, the same as in the West Indies; its quality is by no means inferior, though it sells, when new, at the very cheap rate of about a rupee the gallon. It is to be had, of a good age, of the several great distillers and merchants, at a proportionate advance. I have known it, after being six years in the godown, (warehouse,) to be compared with Jamaica Rum, warranted ten years old; when the preference was given decidedly in favor of the former. With respect to arrack, which is in a manner peculiar to the East; the native distillers produce excellent alcohol, which, after being properly rectified, and kept for some years, proves an admirable spirit, supposed to be far more wholesome than rum.

Though, on the whole, the fish brought to the Calcutta markets, cannot be compared with such as we see at Billingsgate, &c., there are, nevertheless, some kinds, which might please the most dainty epicure. The hilsah, (or sable fish,) which seems to be mid-way between a mackarel and a salmon, whether for form, general appearance, or flavor, is, perhaps, the richest fish with which any cook is acquainted. It abounds so with fat, that most persons, after being served with a portion, immerse it in boiling water, brought in a soup-plate; thereby causing a large quantity of grease to float. When baked in vinegar, or preserved in tamarinds, the hilsah is remarkably fine.

Like the salmon, these run up to the very spring-heads, seeming to abound more and more in proportion as they approximate thereto; though certainly they grow to the largest size, immediately within the tide’s reach: getting beyond that, they dart up as far as possible during the season, returning, after spawning, to the sea. They are in perfection towards the latter end of the rains.

The bickty, (or cockup,) very strongly resembles the jack, and grows to an enormous size. I have seen one measuring more than eight feet in length, and various others that weighed full a maund (82lb.) The average size at which they are brought to market, may be from eighteen, to thirty, inches in length; and their weight from two to ten, or twelve, pounds. They flake like cod, to which also their flavor greatly assimilates.

Soles, of a diminutive size, are sometimes to be had at Calcutta: the natives call them kookoor jibbys, (i.e. dogs’ tongues,) in allusion to their shape. These are sometimes caught in the brackish waters, among the bicktys, or cockups, or in the flat sands about Diamond-Harbour, &c. Prawns of a very good size, and very small crayfish, are to be found in most parts of the country, as also a kind of eel, called baum; which, however, bears more resemblance to the gar, or guard-fish, of which millions may be taken in most of the fresh-water jeels, (lakes,) though rarely exceeding a foot in length.

The rooy, or r’hooee, is a species of the carp, as is also the meergah. They are both abundant in the great rivers, and in all the waters connected with them, though the former are most numerous, and thrive greatly in ponds. The latter are of a browner color, and rarely exceed ten pounds in weight, whereas, the former are often found of fifty lb., and sometimes up to a maund.

The cutlah is a species of the perch, though some consider it to be of the bream-kind: it is only found in the great rivers, is generally of a dark color, approaching to black, and commonly weighs from ten to sixty lbs.

The whole of the above, viz. The r’hooee, the meergah, and the cutlah, may be taken by angling; as may also the soly, a species of the jack, and nearly as voracious.

Trouts, about as large as smelts, are sometimes to be seen in those small streams that have their rise among mountains, but they are not so distinctly spotted as we see them in Europe: they are, indeed, very scarce, and generally bear a small red, or gold, or black, spot on each scale: the adipous fin, by which all the salmon tribe are distinguished, is scarcely elevated above the loins.