Perhaps the tax-collectors in the remoter districts of the States count on the Chinese to make up the deficiencies in their accounts caused by the non-payment of their taxes by the whites; for even in these days of comparative quiet and civilization, taxes are not gathered to their full amount in any of the Territories, and the justice of the collector is in Montana tempered by many a threat of instant lynching if he proceeds with his assessment. Even in Utah, the returns are far from satisfactory: the three great merchants of Salt Lake City should, if their incomes are correctly stated, contribute a heavier sum than that returned for the whole of the population of the Territory. The white diggers who preceded the Chinese have left their traces in the names of lodes and places. There is no town in California with such a title as the Coloradan City of Buckskin Joe, but Yankee Jim comes near it. Placerville itself was formerly known as Hangtown, on account of its being the city in which “lynch-law was inaugurated.” Dead Shot Flat is not far from here, and within easy distance are Hell‘s Delight, Jackass Gulch, and Loafer‘s Hill. The once famous Plug-ugly Gulch has now another name; but of Chucklehead Diggings and Puppytown I could not find the whereabouts in my walks and rides. Graveyard Canyon, Gospel Gulch, and Paint-pot Hill are other Californian names. It is to be hoped that the English and Spanish names will live unmutilated in California and Nevada, to hand down in liquid syllables the history of a half-forgotten conquest, an already perished race. San Francisco has become “Frisco” in speech if not on paper, and Sacramento will hardly bear the wear and tear of Californian life; but the use of the Spanish tongue has spread among the Americans who have dealings with the Mexican country folk of California State, and, except in mining districts, the local names will stand.