For a revenue Schamyl does not depend, like his predecessors, on the fifth of the booty taken from the enemy, and the fines imposed for violations of the scharyat, but has introduced a regular system of taxation. A poll-tax to the amount of a silver rouble, or its value in kind, is levied on every family; one tenth of the produce of the land goes into the public treasury; the property of every person dying without direct heirs, falls to the government; and the wealth accumulated in the mosques and shrines, consisting of the gifts of the pious, has been applied to the uses of the State, the mollahs receiving regular pay in exchange, and the wandering dervishes, who lived on voluntary contributions, having either been incorporated into the army or driven out of the country. Economical in the use of his revenues and living himself in a style of simplicity scarcely superior to that of his comrades in arms, the Imam has accumulated considerable funds, and is known to have deposited in secret places in the woods of Andi and Itchkeria treasures of gold, precious stones, and various valuables. The sinews of his war are not indeed gold and silver, but love of freedom and hatred of the infidel; still he understand as well as the rulers of countries more civilized, that riches are a strong ally; and moreover he can neither issue paper-money nor live by borrowing. But while he has wisely laid up in store for the conduct of the war and the upholding of his government whatever could be saved by frugal and simple living, he has always dealt out with a liberal hand the means necessary for rewarding acts of extraordinary valor or self sacrifice, for making converts to the faith of the Sufis, or for winning over to his side a hostile tribe or chieftain. The mountaineers acknowledging the rule of Schamyl do not number more than about six hundred thousand, the entire population of the Caucasus being estimated at a million and a half. The forces of the Imam have never exceeded twenty thousand. On the other hand, the Russian army in the mountains during the last dozen years has consisted of from one hundred and fifty to two hundred thousand men of all arms. These have been distributed indeed throughout both Cis and Trans-Caucasia, a portion of them being occupied in vainly endeavoring to conquer the Circassians proper in the western extremity of the mountains, but a greater proportion, say from fifty to one hundred thousand, being concentrated along the line of the Tchetchenian and Lesghian highlands. According to the Russian ordnance accounts of the year 1840, their total expenditure of artillery cartridges was 11,344, and of musket cartridges 1,206,675. Large expenditure, and small result. XLI. RECENT EVENTS.