The ‘farms’ are the most important source of revenue, and those that are legitimate are the opium and spirit farms; the gambling farm is no doubt suitable to the Chinese, and discourages play among the Malays and Dyaks. But the objectionable farms are the pork, the fish and the pawnbroking. The pork farm was abolished in 1896, as it was found to restrict the supply of good meat, and raise its price to the industrious Chinese labourer, who could only obtain an inferior article, while it brought in but little to the revenue. The Government slaughter-houses are as profitable, and do not interfere so much with trade. The _Gazette_ notices that after the abolition of this farm the supply of meat became more plentiful, and was of a much finer quality, with a reduction in price. The fish market is equally objectionable. The monopolists pay so poorly for the supply, that, according to the _Gazette_, the fishermen earned less than fourpence a day, whilst the price of fish was so raised that the Government imposed a maximum; but this paternal measure did not answer, and it was repealed. The fish farm should go the way of the pork farm. There are also obvious objections to a pawnbroking farm. A system of licenses would pay better, and be much less liable to abuse. Though the export duties on agricultural produce are light, they are unsound in principle, interfere with trade, and lessen the profit of the industrious steady planter; and they only bring in about £2500 a year. It would be better to add to the list of imports subject to duty. The probate duties are quite unsuited to a half or quarter civilised people, and must render the Residents unpopular with the best of the population. No sooner is the news received of the death of a Dyak chief than the nearest English officer has to start off to the spot to see that the Government dues are not evaded, and the wages, or their equivalent, of the boat’s crew must often exceed the amount received. There is another tax which checks what might become a considerable industry—the duty on salt. This prevents any real development of the extensive fisheries of the coast, as not only is a necessary product taxed, but a duty is also raised on the exported salted fish, which has thus to bear a double weight. A bounty might be granted equivalent to the amount of the duty on the salt used. The stamp duty has only lately been imposed, and may possibly be useful in the administration of justice, but it will have to be worked with very great caution. If the Borneo Company succeed with their new gold working machinery, and there is no apparent reason why they should not do so, the increase in the revenues may enable the Rajah to do away with or modify those taxes and duties, which impede commerce and hinder the progress of the country. It must have been uphill work to carry on the Government with revenues so inelastic.