In the hilly part of the country, much of the cultivation was carried on by Adhiyars, who gave to the soldier, officer, or Zemindar that employed them, one half of the produce for rent. Each family of this kind paid a rupee a year to the Raja. All persons not employed in agriculture (Sukhvas and Khosvas) paid eight anas for ground-rent, and two anas for holidays. No casts were exempted. In the level country the lands were cultivated by tribes, who had little or no turn for military affairs, and paid a rent in money, which was collected under the Dewans by Fouzdars, who managed districts (Garhis) by means of Chaudhuris, who held manors, (Pergunahs,) and under these by Mokuddums, who held villages, (Gangs.) In some places the word Pergunah had not been adopted, but the Chaudhuri held the space between two rivers, which is called a Khari. Independent of the Dewans was a register called Suduriya, and, wherever there was a deputy of the Dewan, the register had also a deputy. In fact, the Mogul system of finance had been completely introduced, while in the mountains the Hindu system of military tenure seems to have been more completely retained. The trial of civil causes was conducted at the capital by four Bicharis, who appointed a deputy for the jurisdiction under each Subah, and for each subdivision; and these judges seem to have had a much greater authority than is usual in Hindu or Muhammedan governments. Under the Bicharis and their deputies were petty officers, named Duyariyas, who arrested offenders, and decided petty suits. These were assisted by Kotwals, or messengers. The reason of the attention paid to suits seems to have been, that the Raja took one-fourth of all property recovered by legal process, and allowed the judge a share; of course, the complainant usually gained the cause. The principal chance which the defendant had was giving a bribe higher than the share that the judge would legally receive; but the Raja was a check on this kind of gain. In the hilly country there were no duties levied, except at custom-houses placed on the passes towards the plain, or towards the dominions of Lasa. On the plain there was a vast variety of duties, similar to those now exacted, and which will be afterwards detailed. I shall now proceed to consider the present state of this principality, in the footing on which it has been placed by the Gorkhalese. In the first place, it has been divided into districts. The eastern division of the principality, founded by Lohangga, together with the part of Sikim, and a portion of Thibet, that have been conquered, are now divided into two districts, (Zilas,) Morang and Chayenpur, each under the management of a Subah.