At the ferry over the Meh Khoke, near Kiang Hai, a toll is taken which covers the ferry hire, but is charged whether the animals are ferried across or wade the river. The toll amounts to 4 annas for a laden mule, pony, or ox, and 2 annas for a laden porter. No other duties or tolls are levied in the Zimmé State from people entering it from the north. The only other taxes raised in Kiang Hai are upon the sale of animals. Both the buyer and seller of an elephant have to pay 5 rupees; the purchaser of a buffalo, 8 annas; of cattle, 4 annas; and of a pony, 8 annas. The land-tax goes to the feudal lord, and may be considered as land rent. Comparing it with the tax of one-fourth of the produce, which by the Code of Menu should go to the king, this tax is very light, being only one basket of paddy for each basket that is sown. The out-turn in the Zimmé States varies from 40-fold to 250-fold the amount sown. The people of Kiang Hai gain their livelihood chiefly by catching and drying fish, which are very plentiful in the streams and lakes. They export the fish to Zimmé, Ngow, Lakon, and Lapoon, in exchange for areca-nuts, cloth, salt, and other necessaries. English salt from Bangkok sells at Kiang Hai for 16 rupees a _sen_ (266⅔ lb.), or about a penny a pound. Salt from Muang Nan fetches only 14 rupees for the same weight. The salt-mines in Muang Nan are situated in the hills above the capital, at Muang Mang, Bau Soo-ek, Bau Hsow, and Bau Wa. Dr M‘Gilvary said that up to 1874 salt was used as currency for purchases in the Zimmé market; and that up to 1865, _bee-a_, or cowries, were in use in Siam: the value of these were so small that from 800 to 1500 went to a _fuang_ (7½ cents). The cowries were imported from Bombay. The late King of Siam determined to stop the use of cowries as currency, and floated a token money of lead. As he could place what value he liked upon the lead coins, he resolved that 64 large stamped pieces, or 128 small stamped pieces, should go to a _tical_ of silver, although the lead in them would cost less than half that amount. At the same time he issued a new flat silver _tical_ (60 cents), a trifle less heavy than the bullet-shaped _ticals_ that had been issued in the previous reign. The monetary transaction in lead would bring 100 per cent profit to his treasury, and likewise—which he does not seem to have counted on—to the treasury of any one who thought fit to forge the coins. For some time the Government made a splendid profit, but soon domestic and foreign forgers filled the market with their bogus issue. A great panic ensued among the people: the lead pieces were generally refused, and the Government had to stop coining them.