Bhutan is an exceedingly mountainous country, twenty thousand square miles in extent, lying along the northern boundary of Bengal and Assam, hemmed in on the west by Sikkim, a State under our suzerainty, and on the west and north by Tibet. A Buddhist land, its system of government is very similar to that of Japan before the Meiji, the revolution of 1868. It was founded by a lama who, after establishing himself as supreme ruler, handed over the control of temporal matters to a layman and a council of elders. Until the other day the country was nominally governed by a spiritual head, the Shaptung Rimpoche, an incarnation of the deified founder, known in India as the Durma Raja, and a mundane monarch whom we term the Deb Raja. They were assisted by a council. The analogy between them and the Mikados and Shoguns of Japan was very close. To complete it the real control of the land was practically in the hands of feudal barons called _Penlops_, who, like the _Daimios_ of old Japan, ruled their own territories, and, when strong enough, defied the Central Government. For the greater part of the last century the _Penlops_ of Tongsa were the most powerful among these. The present holder of the title was recently elected hereditary Maharajah of Bhutan. He is Sir Ugyen Wang-chuk, K.C.I.E.--a most enlightened man and strongly in favour of the British. During the war of 1904 with Tibet, he placed all his influence on our side; and, his efforts to prevent bloodshed being unavailing, he accompanied our troops to Lhasa. The Government of India, in recognition of his services rewarded him with the K.C.I.E., and a present of rifles and ammunition. When our present King-Emperor visited India as Prince of Wales in 1906, Sir Ugyen Wang-chuk was invited to Calcutta and saw for himself the wonders of civilisation and learned something of the might of England. It was shortly after his return from India that he was elected Maharajah. Though he is now the real ruler of the country the pretence is kept up of the Government still being in the hands of the Durma and Deb Rajas. On the death of the incumbent of the former position, his reincarnation is sought for among young boys throughout the land, as happens in the case of the Dalai Lama in Tibet. In former times China held a shadowy claim to the suzerainty of Bhutan; and when, after our war with Tibet, we re-established her influence over that country, the Chinese endeavoured to reassert their hold over Bhutan as well. The Tongsa _Penlop_ preferred having the British to deal with and in January, 1910 signed a treaty by which he placed the foreign relations of his country under the control of the Government of India. But otherwise Bhutan is completely independent. We do not interfere in any way in its internal affairs; and while the Bhutanese can enter India freely, no Britisher is allowed into their country without special sanction from our own authorities, which is rarely given.