Another source of natural wealth lies in the virgin forest with which the greater portion of the country is clothed, down to the water's edge. Many of the trees are valuable as timber, especially the _Billian_, or Borneo iron-wood tree, which is impervious to the attacks of white-ants ashore and almost equally so to those of the _teredo navalis_ afloat, and is wonderfully enduring of exposure to the tropical sun and the tropical downpours of rain. I do not remember having ever come across a bit of _billian_ that showed signs of decay during a residence of seventeen years in the East. The wood is very heavy and sinks in water, so that, in order to be shipped, it has to be floated on rafts of soft wood, of which there is an abundance of excellent quality, of which one kind--the red _serayah_--is likely to come into demand by builders in England. Other of the woods, such as _mirabau_, _penagah_ and _rengas_, have good grain and take a fine polish, causing them to be suitable for the manufacture of furniture. The large tree which yields the Camphor _barus_ of commerce also affords good timber. It is a _Dryobalanops_, and is not to be confused with the _Cinnamomum camphora_, from which the ordinary "camphor" is obtained and the wood of which retains the camphor smell and is largely used by the Chinese in the manufacture of boxes, the scented wood keeping off ants and other insects which are a pest in the Far East. The Borneo camphor tree is found only in Borneo and Sumatra. The camphor which is collected for export, principally to China and India, by the natives, is found in a solid state in the trunk, but only in a small percentage of the trees, which are felled by the collectors. The price of this camphor _barus_ as it is termed, is said to be nearly a hundred times as much as that of the ordinary camphor, and it is used by the Chinese and Indians principally for embalming purposes. Billian and other woods enumerated are all found near the coast and, generally, in convenient proximity to some stream, and so easily available for export. Sandakan harbour has some thirteen rivers and streams running into it, and, as the native population is very small, the jungle has been scarcely touched, and no better locality could, therefore, be desired by a timber merchant. Two European Timber Companies are now doing a good business there, and the Chinese also take their share of the trade. China affords a ready and large market for Borneo timber, being itself almost forestless, and for many years past it has received iron-wood from Sarawak. Borneo timber has also been exported to the Straits Settlements, Australia and Mauritius, and I hear that an order has been given for England. Iron wood is only found in certain districts, notably in Sandakan Bay and on the East coast, being rarely met with on the West coast. I have seen a private letter from an officer in command of a British man-of-war who had some samples of it on