abolition or modification would have been most desirable, had the country been retained. All persons in public employ were exempt from this tax—also artificers, as they had to work without pay, when required for public purposes, or for the business of the local officers.[62] Also the Mussulman and Chinese inhabitants at Bassein: the former, when required, being made to work as tailors; the latter, to manufacture gunpowder and fireworks. Both these classes, however, were compelled to make gunpowder, from the breaking out of the war until the arrival of the British armament at Bassein. There ought to have been no expense of collection, although it appears to have been perfectly understood, that the overplus exacted by the Thu-gyis on such occasions was their chief source of emolument.” The amount charged upon each family is in English money about twenty shillings and tenpence; and a family consisting of six persons, the taxation per head is about three shillings and fivepence. Besides this, however, there is much to be paid, which varies very considerably, and is applied to extraordinary uses. In some portions of Burmah a tax is levied upon fruit-trees, and a fixed price is set upon each species of tree. The tax, as usual, was exorbitant, though, as the envoy remarks, “it may be stated generally that the unsettled habits of the people, and the ignorance and unskilfulness of the tax-gatherer, contribute in practice to counterbalance, in some degree, the arbitrary and oppressive character of the government in theory.”[63] In Lower Pegu, a mango, a jack,[64] a cocoa-nut, and a mariam tree (a small kind of mango), paid each one-eighth of a tical (threepence three farthings) per annum. An areca and Palmyra palm paid a quarter of a tical, and a betel-vine one sixteenth. A tithe was levied in other places. Mr. Crawfurd was unable to ascertain what the total produce of the tax was. Indeed it is difficult to arrive at any determination in any of these cases, for they are all equally wanting in point of data. The import duties, as already stated, are one-tenth of the value of the articles imported, but the custom-house has the option of levying them in money or in kind. An instance of the vexation attending the latter system was related to Mr. Crawfurd. It seems that on board some European vessel there was a small cable or hawser which was imported. The inspector was, I suppose, “entirely bothered;” for he knew not how to manage the matter. At last he settled it by cutting off a tithe, remarking, at the same time, that if it were not long enough for any other purpose, it would do to light the king’s cigar! The import duties on the land frontier of China amounted to 40,000 _ticals_ (about £5,000).