The Kafila Bashi is an official who supplies transport to travellers; in this respect he is responsible for the payment of all dues by travellers, as well as for the treatment dealt out to the caravan followers. He receives his commission from those who hire the animals and renders an account of every transaction to the Government. All expenses of this establishment are paid by the Government and the balance passes into the District Treasury. The Board of Commerce settles disputes between merchants. The President of the Board presides over this court and its members are elected from among the mercantile community, irrespective of religion. The Revenue Office settles the accounts of the revenue and keeps a record of the taxes which every landowner must pay annually to the Government. The land revenue is now fixed at one-third of the produce of the soil and is to be collected by the _lambardar_ of each village. Associated with the Revenue Office are officers who register and copy all documents issued in connection with the collection and expenditure of revenue. Duties upon commerce are levied at the rate of 2½ per cent. upon all exports and imports, all such monies passing direct into the local treasury. Abdur Rahman gave his closest attention to the revenue. One of his earliest acts was to replace by tokens of his own the currency which had existed under the Khans. Hitherto, the money in circulation in Afghanistan had been represented by three varieties of rupees--the Herat, the Kandahar and the Kabul which, although not really of identical value, were reckoned at ten _shahis_. No gold tokens had been struck by any of the dynasties reigning in the State, and the gold coins which passed in the country were represented by the ducat of Russia, the tilla of Bokhara and the toman of Persia. These coins had been imported in the natural course of trade; but by a strange coincidence the Persian token suffered a discount, while the Russian and Bokharan coins enjoyed a premium of 10 per cent. There were certain silver coins, also, which had been introduced by merchants from beyond the borders. Among these were the silver kran from Persia and the silver rupee from India, equally liable to the vagaries of exchange. In detail, the currency of Afghanistan was as follows: 200 dinars = 1 abbassi. 500 dinars or 10 shahis = 1 rupee kham. 600 dinars or 12 shahis = 1 rupee silver. 20 rupees kham = 1 toman (about £2). The dinar, the rupee kham and the toman figured, in the main, in accounts, the table of the coins actually in circulation being as follows: