It may be, however, that in other countries the system would not be worked by a Service whose members from their youth up are trained to sympathize with the people, to regard as their title to respect the name of the cherisher of the poor. Besides land revenue, the only tax paid by the cultivator was capitation tax. This was paid by all sorts and conditions of men, except the aged and infirm, at the rate of Rs. 5 for a married man, and Rs. 2/8 for a bachelor. It was a crude and unscientific tax, falling equally on rich and poor. But it was a light burden, and crushed no one. The standard of living among Burmans and Karens in the Delta was moderately high. Luxuries were few, but comforts were universal. Walking over miles of rice-fields in familiar talk with Thugyis and farmers, I became acquainted with the conditions of the cultivators, and I laid the foundation of lasting esteem and affection for the people. My subdivision included many of the great fisheries of the Delta. All the streams and creeks were divided into fisheries, which were sold by auction once a year. The Court House would be filled with bidders, all fishermen, and the bidding was often reckless. The large fisheries sold for substantial sums, the total annual revenue being about five lakhs of rupees. Inspection of fisheries and examination of the methods of working were among the subdivisional officer’s duties. Fishermen destroy living creatures, and by good Buddhists are held to be children of perdition. But they enjoy life, regardless of the doom in store. A visit to one of the great fishing villages was an agreeable incident, pleasantly varying the monotony of official routine. The whole village turned out in boats to welcome us. Boats paddled by girls in bright attire, carrying troupes of dancers gracefully posturing, crowded the stream in picturesque profusion. Races between canoes filled with crowds of shouting paddlers went on throughout the day. At night would be presented a pwè, or many pwès. Pwè is one of the hardest worked of Burmese words, and represents perhaps the most characteristic feature of the country. In its best-known sense it means an entertainment, usually dramatic, or of the nature of a ballet. But a race also is a pwè, and so, singularly enough, is an examination or a Durbar. The legitimate drama is a puppet-show, the dolls being cleverly worked by strings from behind the stage, and the dialogue hoarsely recited by the manipulator with hardly an attempt at ventriloquial effect. Less highly esteemed by Burmese connoisseurs is a drama played by real actors and actresses. The stock characters are the prince, the princess, and the clown. The princess, unabashed, arranges her hair, makes up her cheeks and eyebrows, and even manages to change her dress in view of the assembly. The clown, by boisterous and often indecorous jest, raises peals of merriment. The ballet pwè is a set of posture dances,