British territory to Bombay for export to China. This transit or pass duty was fixed at Rs. 175 a chest, but it varied, rising as it did in 1892 to Rs. 600 a chest. This system still exists in regard to Malwa opium. All the details of legislation and regulation which concern this subject certainly come within the scope of this note, but their sketchy treatment is made necessary by considerations of space. A relation of the Chinese aspect would fill a volume, and no attempt is made here to describe it. But I feel that this note would not be complete without some reference to Burma. That the use of opium was known in Burma long before British rule was introduced is evident from the records of Fitch and of Cæsar Fredricke, who visited Burma in the latter half of the sixteenth century. From the records of the Dutch East India Company also, Burma, it is seen, was looked upon as a good market for opium. It is very probable, therefore, that the luxury use of opium was practised by the Burmese people. The Buddhist religion prohibits the use of all intoxicants, and the edicts, issued by the State from time to time against their use, and later on, against opium in particular, appear to have been inspired by the Buddhist hierarchy. But it does not appear that the import of opium into Burma was prohibited by any measure of State prior to its annexation by the British. In the enquiry of 1891, Mr. Norton, Commissioner of Irrawaddy, wrote that, before the annexation of Pegu in 1852, although capital punishment was prescribed for Burmans found with opium, yet opium was plentiful and easy to get at a cheaper rate than when he was writing. Several respectable Burmese gentlemen who were consulted during 1878 admitted that opium was freely used always. Arakan and Tenasserim were annexed in 1826 after the first Burmese war and were attached to the Bengal Presidency for the purposes of administration under the Deputy Governor of Bengal, and it was not until 1862 that they, along with Pegu, were formed into the province of British Burma under the Chief Commissioner, Sir Arthur Phayre.