It must be observed, that the inhabitants of both Thibet, and of what we call Bhotan or Bootan, are by the natives of India called Bhotiyas, and their countries Bhotan or Bhot. Some of these people, who inhabit near Kathmandu, call themselves Sayn; and the same name is given by the Newars to the whole nation. Thibet, I am inclined to believe, is a Persian word, totally unknown to the natives. At Kathmandu I had a patient who had been chief of a territory north from Lassa, and who had been dispossessed by the Chinese; and, so far as I could learn from him, the native appellation, at least of the territory subject to Lassa, is Borka, from whence Bhotiya is perhaps a corruption; but I could not ascertain any general name for the countries which we call Thibet. These, however, and also Bhotan, are inhabited by kindred tribes of people, who resemble each other strongly in features, complexion, language, and manners. In the plate opposite to page 40 of Kirkpatrick’s Nepaul, are well represented, in a sitting posture, two persons of this nation, although, by some mistake, probably in the publisher, they are called natives of Nepal. The Lamas are the priests of the sect of Bouddh, in Thibet and the adjacent territories, and are monks, who have nominally at least forsaken the pleasures of the world. They totally reject the doctrine of cast, and a person of any nation may be admitted into the order. The whole, at least of those at a distance, consider themselves as under the authority of Sakya Gomba, who came from India about the time of Jesus Christ, and has ever since resided at Lassa, where he remains in perpetual youth. On this account he is not considered as an incarnation, (Avatar.) There are, however, many personages of this sect who are considered as incarnations of different Buddhas, or persons who have obtained divinity. These enter into the bodies of children, and inspire them through life; and when the body dies, the deity enters into another. Of this nature is the Dharma Raja, or spiritual chief of what we call Bhotan; and still more celebrated is the Tishu Lama, who resides at Degarchi, and is the spiritual guide of the Chinese emperors. This class of supposed deities seems to be pretty numerous, as, in the territory of the Lapcha and Kirats, their number would appear to have been at least twelve, as so many were known to my informant, who was only well acquainted with the former territory. The ordinary lamas pretend only to be saints. The best account I have seen of their doctrine is that given by the learned Pallas, which is much more complete than any I could procure in Nepal. The followers of Buddh have had five great lawgivers, and a sixth is daily expected. As each of these is supposed to have been an incarnation of a Buddh or Bourkan, and as all have been usually taken as one person, we may readily account for the difference that prevails in the opinions concerning the era when this sect arose.