great antiquarian learning: and it must be settled hereafter." In the Madras Census Report, 1871, the Vellalas are described as "a peace-loving, frugal, and industrious people, and, in the cultivation of rice, betel, tobacco, etc., have perhaps no equals in the world. They will not condescend to work of a degrading nature. Some are well educated, and employed in Government service, and as clerks, merchants, shop-keepers, etc., but the greater part of them are the peasant proprietors of the soil, and confine their attention to cultivation." In the Madura Manual, it is recorded that "most Vellalans support themselves by husbandry, which, according to native ideas, is their only proper means of livelihood. But they will not touch the plough, if they can help it, and ordinarily they do everything by means of hired servants and predial slaves. In the Sathaga of Narayanan may be found a description of their duties and position in society, of which the following translation appears in Taylor's work, the Oriental MSS. The Vellalans, by the effect of their ploughing (or cultivation), maintain the prayers of the Brahmans, the strength of kings, the profits of merchants, the welfare of all. Charity, donations, the enjoyments of domestic life, and connubial happiness, homage to the gods, the Sastras, the Vedas, the Puranas, and all other books, truth, reputation, renown, the very being of the gods, things of good report or integrity, the good order of castes, and (manual) skill, all these things come to pass by the merit (or efficacy) of the Vellalan's plough. Those Vellalans who are not farmers, husbandmen, or gardeners, are employed in various ways more or less respectable; but none of them will condescend to do work of a degrading nature. Some of them are merchants, some shop-keepers, some Government servants, some sepoys, some domestic servants, some clerks, and so forth." In the Tanjore Manual, it is stated that "many Vellalars are found in the Government service, more especially as karnams or village accountants. As accountants they are unsurpassed, and the facility with which, in by-gone days, they used to write on cadjan or palmyra leaves with iron styles, and pick up any information on any given points from a mass of these leaves, by lamp-light no less than by daylight, was most remarkable. Running by the side of the Tahsildar's (native revenue officer) palanquin, they could write to dictation, and even make arithmetical calculations with strictest accuracy. In religious observances, they are more strict than the generality of Brahmans; they abstain from both intoxicating liquors and flesh meat." In the Coimbatore Manual, the Vellalas are summed up as "truly the backbone of the district. It is they who, by their industry and frugality, create and develop wealth, support the administration, and find the money for imperial and district demands. As their own proverb says:--The Vellalar's goad is the ruler's sceptre.