According to Mr. Hemingway, the Valaiyans have a special caste god, named Muttal Ravuttan, who is the spirit of a dead Muhammadan, about whom nothing seems to be known. The dead are as a rule buried with rites similar to those of the Kallans and Agamudaiyans. The final death ceremonies (karmandhiram) are performed on the sixteenth day. On the night of the previous day, a vessel filled with water is placed on the spot where the deceased breathed his last, and two cocoanuts, with the pores ('eyes') open, are deposited near it. On the following morning, all proceed to a grove or tank (pond). The eldest son, or other celebrant, after shaving and bathing, marks out a square space on the ground, and, placing a few dry twigs of Ficus religiosa and Ficus bengalensis therein, sets fire to them. Presents of rice and other food-stuffs are given to beggars and others. The ceremony closes with the son and sapindas, who have to observe pollution, placing new cloths on their heads. Mr. Francis records that, at the funeral ceremonies, "the relations go three times round a basket of grain placed under a pandal (booth), beating their breasts and singing:-- For us the kanji (rice gruel): kailasam (the abode of Siva) for thee; Rice for us; for thee Svargalokam, and then wind turbans round the head of the deceased's heir, in recognition of his new position as chief of the family. When a woman loses her husband, she goes three times round the village mandai (common), with a pot of water on her shoulder. After each of the first two journeys, the barber makes a hole in the pot, and at the end of the third he hurls down the vessel, and cries out an adjuration to the departed spirit to leave the widow and children in peace." It is noted, in the Gazetteer of the Tanjore district, that "one of the funeral ceremonies is peculiar, though it is paralleled by practices among the Paraiyans and Karaiyans. When the heir departs to the burning-ground on the second day, a mortar is placed near the outer door of his house, and a lamp is lit inside. On his return, he has to upset the mortar, and worship the light." Valan.--For the following note on the Valan and Katal Arayan fishing castes of the Cochin State, I am indebted to Mr. L. K. Anantha Krishna Aiyar.