The soil of the east coast, and many districts of the west, appears suited to every tropical cultivation. Coffee, both Liberian and Asiatic, grows with astonishing vigour, even yielding fruit in the third year. In other countries the best coffee is grown on hills at least three thousand feet above the sea level, and planters in Borneo may find it worth their while to attend to this. It is in favour of planters that all the products they have essayed have flourished for generations before the advent of the Company. Coffee is found in the hills round the capital. I sent home excellent specimens of cotton grown on the north-west coast as long ago as in the Fifties, and Saba tobacco was famous and much preferred to the Javanese by all the natives of Brunei. We noticed at Kiau, on Kina Balu, how carefully the Dusuns cultivated their tobacco, keeping the fields perfectly clean. Pepper was grown by the Chinese throughout the last century, so that none of these products are experiments. They have simply to be grown by experienced managers, instead of by the careless native methods. As yet the search for minerals has not been successful. Gold has been found in many districts, but has not hitherto been worked so as to prove a mercantile success. As, however, alluvial gold has been collected in several streams, the quartz reefs will yet be found, as in Sarawak, where, after more than fifty years of expectation, machinery has been erected to crush the stone. A small company has been formed in London to work the gold found in the sand and gravel banks in the Sigama river, which will be raised from its bed by a dredging machine. The latest accounts are that the dredger is already above the rapids, and had commenced working. There is nothing in the world like gold to attract population. The geological formation of the great mountain of Kina Balu, and its surrounding ranges, would appear to offer a grand field for geologists, but it is a difficult country to explore, except where the sandstones check vegetation, but these last-named strata are never prolific in minerals. Since the North Borneo Company has had a business man at their head, and there is a better knowledge of Borneo among the directors, it appears to be going the right way to work to develop the country. It has made some necessary roads; the electric telegraph, though not at present very important in itself, has opened up the interior and shown what may be expected from pushing on the railway through this as yet undeveloped country.