The Subah is an officer of revenue, justice, and police, and, in fact, always farms the whole royal revenue of his district. He sometimes collects the different branches of revenue, on his own account, by means of subordinate officers named Fouzdars, and sometimes farms them to Izaradars. The land revenue, under the Fouzdars, is collected by Chaudhuris or Desalis, and other petty officers above mentioned. None of these offices are in any degree hereditary, nor does there seem to be any regular system for their payment. Sometimes the allowances are made in land, sometimes by a _per centage_ on the rent, and sometimes by monthly wages. The whole seems to be in a great measure left to the discretion of the Subah, but, under the name of Khurchah, both he, and every man in authority under him, takes from his inferiors as much as he can. The Subah has under his authority some armed men, and these are called Seapoys; but they are irregulars, like the Burkandaj, which are employed by the civil authority in Bengal. The amount paid by the Subah forms by no means the whole of the royal revenue. On a great variety of occasions, besides the presents that every one must make on approaching the court, there is levied a Rajangka, which is a kind of income tax that extends to all ranks, and even to such of the sacred order as possess free lands. A Rajangka is levied at no fixed period, but according to the exigencies of the state; and many districts pay more on this account than the regular revenue, which has been often almost entirely alienated, by giving the lands as religious endowments, to various civil officers, and in military tenure for the support of the army. The Subah does not collect the Rajangka; an officer for that purpose is especially sent from the court. When Colonel Kirkpatrick visited the country, he learned, on what he considered tolerably good authority, that the revenue which reached the treasury at Kathmandu never exceeded 3,000,000 of rupees, and fluctuated between that and 2,500,000. The subsequent addition of territory, although it has increased the means of supporting a large army, has probably sent little money to the capital.