into pergunahs or taluks, each managed by an officer removeable at will. In the most important of these districts, especially towards a weak frontier, were stationed military officers called Foujdars, who had authority to determine many small suits without appeal, but always with the assistance of a Pangchayit. In the less important stations, the officers managing taluks or pergunahs were on the hills named Negis, and on the plains Adhikars. These also decided causes by means of a Pangchayit; but there was an appeal to the chief’s court, in which he sat in person, assisted by his principal officers, the Darogah or judge, and the Dharm’adhikar or chancellor. These often decided the cause without a Pangchayit; but this was only when the parties were obstinate, and would not consent to the use of this kind of jury. The facts in criminal prosecutions were often investigated by the inferior officers and Pangchayit on the spot, and the chief and his chancellor judged from their report, what punishment was due. The Foujdars, Negis, and Adhikars, besides their duties as judges, magistrates, and military guardians of the boundary, which the Foujdars were, received from the Pradhans all the rents, and, having sold those paid in kind, remitted the proceeds to the (Bandari) collector, or rather store-keeper. About six parts in ten of the whole lands had been alienated to the Brahmans and temples, nor do I hear any complaint in this quarter of the present government having invaded this property; but much of the Zemindary lands have been granted to the soldiers and officers, on the same terms as towards the east, and the Zemindars of such lands have in a great measure been left to the discretion of the new occupants, who have of course raised considerably the rate of rent. In former times the chiefs received the whole proceeds, and paid from thence the whole establishment, civil and military. In comparing the following accounts, therefore, of the states east and west of the river Kali, particular attention must be paid to this circumstance. For instance, the revenue of Gorkha has been stated at 12,000 rupees, and that of Bhajji at 15,000; but the latter, even in comparison with the former, was altogether petty, as this 15,000 rupees was the whole sum destined for the support of the chief and his family, and of his officers, servants, and soldiers; whereas the 12,000 rupees in Gorkha was entirely disposable for the personal expense of the chief, and his children; his kinsmen, and even most of his domestics, as well as the civil and military establishments, being supported entirely by land.