8. The trade with the Moors from Bengal must be protected, and these people fairly and reasonably dealt with, so that we may secure the necessary supply of grain and victuals. We do not see any reason why these and other merchants should not be admitted to the sale of elephants, as was done this year, when every one was free to purchase as he pleased. The people of Dalpatterau only spent half of their cash, because they wished to wait till next year for animals which should be more to their liking. His Excellency the High Commissioner informed me that he had invited not only the people from Golconda, but also those of Tanhouwer, [70] &c., to take part in that trade, and this may be done, especially now that the prospects seem to all appearances favourable; while from the districts of Colombo, Galle, and Matura a sufficient number of elephants may be procured to make up for the deficiency in Jaffnapatam, if we only know a year before what number would be required, which must be always inquired into. As the Manaar chanks are not in demand in Bengal, we have kept here a quantity of 36 1/2 Couren of different kinds, intending to sell in the usual commercial way to the Bengal merchants here present; but they did not care to take it, and said plainly that the chanks were not of the required size or colour; they must therefore be sent to Colombo by the first opportunity, to be sent on to Bengal next year to be sold at any price, as this will be better than having them lying here useless. 9. The subject of the inhabitants has been treated of in such a way that it is unnecessary for me to add anything. 10. With regard to the tithes, I agree with Mr. Zwaardecroon that the taxes need not be reduced, especially as I never heard that the inhabitants asked for this to be done. It will be the duty of the Dessave to see that the tenth of the harvest of the waste lands, which were granted with exemption of taxes for a certain period, is brought into the Company's stores after the stated period has expired. 11. Poll tax.--It is necessary that a beginning should be made with the work of revising the Head Thombo, and that the names of the old and infirm people and of those that have died should be taken off the list, while the names of the youths who have reached the required age are entered. This renovation should take place once in three years, and the Dessave as Land Regent should sometimes assist in this work. 12. Officie Gelden.--It will be very well if this be divided according to the number of people in each caste, so that each individual pays his share, instead of the amount being demanded from each caste as a whole, because it is apparent that the Majoraals have profited by the old method. 13. No remarks are at present necessary with regard to the Adigary.