or the debits of each tax collector may be seen.[9] The tithes are a tax levied on the harvest, and are paid in money. Last year it amounted to the sum of Rds. 8,632.7.3 3/4, as shown in the above account, and treated of at length in the report of August 20, 1692. I need not therefore dilate on this subject, and only wish to state that I do not agree with the concluding portion of that report, where it is stated that this tax is too heavy, and might be reduced to half the amount as requested by the inhabitants, for which many reasons are given pro and con. I think that it can be proved sufficiently that the inhabitants are able to easily pay this imposition of the tithes; not only because they have never complained against it since the year 1690 during the stay of His Excellency van Mydregt, when they knew His Excellency had the power to grant their request without waiting for further instructions. On that occasion the people of Jaffnapatam tried every means of obtaining their wish, but it may be proved that since that time they have become more prosperous--a subject which may be dealt with perhaps later on. That the payment of the said tithes cannot be very difficult for them is proved by the fact that if half of the amount, viz., Rds. 4,316, be divided over the total number of inhabitants, the rate for each individual amounts to but very little. It is stated as a fact that the rich people possess the largest number of fields, but this shows that they do not need a reduction of the tithes.[10] Besides these tithes, one-tenth is also paid for the forests, mud lands, &c., which have been granted for cultivation by the successive Dessaves to different persons with the promise of exemption from any impositions for a period of 3, 4, 6, or more years; on the expiry of this period taxes must be paid. As I think that the Majoraals do not look after these matters sufficiently well, and do not give notice in time, the Dessave will have to investigate the matter and see that the tenth of the harvest is brought to the Company's stores, especially because the natives do not hesitate to steal or keep back their dues if they are not kept constantly in fear of punishment.