The Mahomedan Malays, it has already been explained, were an invading and conquering race in Borneo, and their chiefs would seem to have divided the country, or, rather, the inhabitants, amongst themselves, in much the same way as England was parcelled out among the followers of WILLIAM THE CONQUEROR. The people of all the rivers[5] and of the interior, up to the limits where the Brunai Malays can enforce their authority, own as their feudal lord and pay taxes to either the Sultan, in his unofficial capacity, or to one of the nobles, or else they are attached to the office of Sultan or one of the great Ministers of State, and, again theoretically speaking, all the districts in the Sultanate are known, from the fact of the people on them belonging to a noble, or to the reigning Sultan for the time being, or to one of the Ministers of State, as either:-- 1. Ka-rájahan--belonging to the Sultan or Rája. or 2. Kouripan--belonging to certain public officials during their term of office. or 3. Pusaka or Tulin--belonging to the Sultan or any of the nobles in their unofficial capacity. The crown and the feudal chiefs did not assert any claim to the land; there are, for instance, no "crown lands," and, in the case of land not owned or occupied, any native could settle upon and cultivate it without payment of any rent or land tax, either to the Sultan or to the feudal chief of the district; consequently, land was comparatively little regarded, and what the feudal chief claimed was the people and not the land, so much so that, as pointed out by Mr. P. LEYS in a Consular report, in the case of the people removing from one river to another, they did not become the followers of the chief who owned the population amongst whom they settled, but remained subject to their former lord, who had the right of following them and collecting from them his taxes as before. It is only of quite recent years, imitating the example of the English in Labuan, where all the land was assumed to be the property of the Sovereign and leased to individuals for a term of years, that the nobles have, in some instances, put forward a claim to ownership of the land on which their followers chose to settle, and have endeavoured to pose as semi-independent princes. These feudal chiefs tax, or used to tax, their followers in proportion to their inability to resist their lords' demands. A poll tax, usually at the rate of $2 for married men and $1 for bachelors, is a form of taxation to which, in the absence of any land tax, no objection is made, but the chiefs had also the power of levying special taxes at their own sweet will, when they found their expenditure in excess of their income, and advantage was taken of any delay in payment of taxes, or of any breach of the peace, or act of theft occurring in a district, to impose excessive fines on the delinquents, all of which if paid went to the chief; and if the fine