The land revenue has been almost entirely granted to the different officers of the Gorkhalese government, and there is no Sayer, nor customs, so that the Raja chiefly receives the income tax, (Rajangka,) fines, and the profits of mines. The Subah pays only 12,000 rupees a-year, and about 3000 rupees as Rajangka. This district maintains two companies of 120 fusileers each. The forts are Hedang, where the Subah resides; Chaudandi, where the Rajas formerly lived; Rawa, near the junction of the San and Dudh Kosis; Chariyagarhi, on the Kamal; and Hatuya, at the junction of the San Kosi and Arun, where a Serdar often has a military station. At the temple of Siva in Halesi, where the Dudhkosi and Sankosi unite, is a very great fair in February. With Thibet there are two routes of communication. On the Dudhkosi is Lamja, to which the Bhotiyas come at all seasons. The Alps extend two day’s journey beyond it, on the banks of the Dudhkosi; afterwards there is a plain country. The road from Kalesi to Lamja Gola is as follows: One day’s journey to Rawa, a large town with a fort. The country fully occupied. One day to Hakula, a large village. The country here, also, is well inhabited. One day’s journey to Jubing, a large village. One day to Ghat, a village inhabited chiefly by Bhotiyas, the climate being too cold for the mountain Hindus. One day’s journey from thence to Lamja, also inhabited by Bhotiyas. The imports are as usual from that country, but there are no duties. The other route to Thibet, from this district, is towards Dudhkunda, a place in Thibet, where there is a very great annual fair. The road, commencing at Lengleng, at the junction of the Tamha and San Kosi, is as follows: One day to Namari, a large village. One day to Jirikampti, where the Raja of Gorkha has 10,000 or 12,000 cows on fine plain land, kept waste on purpose. One day to Gama, a large village inhabited by Bhotiyas. One day to Goyang, a similar village. One day to the snowy mountain Pangmo. Dudhkunda is a little way among the Alps, but is subject to Thibet. The commerce by the Tamba kosi goes by Phala, a Gola or custom-house in the former territory of Bhatgang. The roads from the San Kosi to the mountains are difficult, but, for a part of the way, people can ride on horseback. From Chatra to Nepal the road is rather better, but, in many places, the rider must dismount. After, however, passing the falls of the Kosi at Chatra, the San Kosi is navigable in canoes, to the junction of the Risu, where it turns to the north. The Arun is navigable to Hedang. The best route, by land, from Chatra to Nepal, is as follows: On the first day’s journey, cross the Kosi to Mayna, and then the San kosi to Lasuniya. A day’s journey from Lasuniya to Kuta. One day’s journey to Khatang, which may be five or six coses north from the San kosi. From Khatang to Kamtel, one day. To Halesi, at the junction of the Dudhkosi, one day.