An immense quantity of cotton is grown on their hills. This, until 1843, was subject to a tax paid by the purchaser to Government, at the market, where the Garrows bring down their cotton for sale; but, owing to the mal-practices of the native collectors appointed to receive the customs, little profit accrued to Government after the expenses of the establishment had been paid. For the encouragement of trade and a freer intercourse with our people, the customs have lately been entirely abolished; but it is supposed that a plan for the assessment of the whole of the Garrow cultivation will, if possible, shortly be adopted. The climate of the Garrow hills, however, offers a serious obstacle to this measure; for, according to our present information, no European constitution could endure a lengthened residence amongst them; and without the constant presence of a British officer, armed with authority to arrange their affairs, neither the advancement of civilization, nor the realization of a revenue sufficient to defray the expense of retaining and settling the country, could be accomplished. It is supposed that a lac of rupees, or ten thousand pounds sterling, might annually be raised from the land; but our knowledge of the country and the resources of the people is so limited, that this estimate cannot be relied on. Moreover, from the known aversion of the Garrows to any sort of taxation, the undertaking can only be rendered successful by the presence of a large body of British troops; to whom the sword, spear, and poisoned arrows of the savages could offer but little effectual resistance. COSSEAHS. This tribe, although near neighbours of the Garrows, are unlike them in personal appearance. They are an athletic race, but by no means fond of more occupation than will suffice to give them a bare subsistence. This gained, their lives are passed in fishing, bird catching, and hunting, merely by way of pastime. Like all savages, they are untrustworthy. In the year 1829 at Nuncklow, Lieutenants Beddingfield and Burlton were, by the Cosseah Rajah's order, barbarously massacred. A regular war ensued; consequent on which Rajah Teeruth Singh was deprived of the district of Bur Dooar, and the Rajah of Pantam having joined the Cosseahs, his district was also sequestrated. At this period, no protecting force being at hand, the Garrows joined the Cosseahs and invaded the districts of Bur Dooar and Pantam, accompanied by the people, who were compelled to join the insurrection. The movement, however, was quickly suppressed by military detachments. Since then the Cosseahs have been vigilantly watched by the Sylhet Light Infantry, stationed at Chirrapoonjie.