We now arrive at the era of a most important document, illustrative of the commerce of the eastern parts of India and of China, with which we are furnished by the Arabians: we allude to the "ancient Accounts of India and China, by two Mahomedan travellers, who went to those parts in the ninth century, translated from the Arabic by Renaudot." The genuineness and authenticity of these accounts were for a long time doubted; but De Guignes, from the Chinese annals, has completely removed all doubt on the subject. The most remarkable circumstance connected with this journey is, that in the ninth century the Mahomedans should have been able to reach China; but our surprise on this point will cease, when we consider the extent of the Mahomedan dominions towards the east of Asia, the utmost limits of which, in this direction, approached very nearly the frontiers of China. If, therefore, they travelled by land, no serious difficulty would lie in their way; but Renaudot thinks it more probable, that they proceeded thither by sea. According to these travellers, the Arabian merchants, no longer confining themselves to a traffic at Ceylon for the commodities of the east of Asia, traded to every part of that quarter of the globe, even as far as the south coast of China. The account they give of the traffic with this latter country, is very minute: "When foreign vessels arrive at Canfu, which is supposed to be Canton, the Chinese take possession of their cargoes, and store them in warehouses, till the arrival of all the other ships which are expected: it thus happens that the vessels which first arrive are detained six months. They then take about a third part of all the merchandize, as duty, and give the rest up to the merchants: of these the emperor is the preferable purchaser, but only for ready money, and at the highest price of the market." One circumstance is particularly noticed, which proves, that at this period the Arabians were numerous and respected in China; for a cadi, or judge, of their own religion, was appointed to preside over them, under the emperor. The Chinese are described as sailing along the coast as far as the Persian Gulf, where they loaded their vessels with merchandize from Bassora. Other particulars are mentioned, respecting their trade, &c., which agree wonderfully with what we know of them at present: they regarded gold and silver merely as merchandize: dressed in silk, summer and winter: had no wine, but drank a liquor made from rice. Tea is mentioned under the name of _sak_--an infusion of this they drank, and a large revenue was derived from the duty on it. Their porcelaine also is described and praised, as equally fine and transparent as glass. Every male child was registered as soon as born; at 18 he began to pay the capitation tax; and at 80 was entitled to a pension.