Excise duty on several items, especially on alcoholic spirits and other intoxicating drugs has been a significant item of revenue. It has been prevalent in one form or the other in every country since time immemorial. This book deals with the buying of excise duties of on intoxicants during the twenty year period of British colonial rule in Punjab between 1846 and 1884. The account reveals that the British made and implemented the codified laws regarding excise duty which generated a lot of revenue. The account reveals the consumption of various alcoholic spirits and narcotic drugs among the Hindus, Muslims and Sikhs in urban and rural areas. The book gives the major excise duties on manufactures and consumers. It gives us a glimpse into habits, religious beliefs and references for different intoxicants among the people of Punjab. The statistics given in Appendices and in the text reveals the region wise figures of excise duties. The account is based on official records and surveys of urban and rural clusters. It makes an interesting reading.