The most rational, and simple mode of adjustment, appears to be that ordered by Sheer Khan, viz. sixty _jereebs_ of sixty _guz_ each. This would be about 3500 yards; being only twenty less than two statute miles. Whenever the emperor marched with his armies, persons were appointed to measure his route, by means of bamboos cut to the length of twelve and a half _ilahi-guz_; four hundred bamboos being accounted a coss; which, as already specified, amounted to two miles and five furlongs. The land-measure in use among the Europeans of Calcutta, is thus arranged. 20 feet by 20, equal to 400 square feet make 1 _cottah_, 20 cottahs 1 _beegah_ or _bigah_ The natives are more particular in their divisions of the beegah, they average its parts in the following manner. 30 square feet make 1 _chattack_, 16 chattacks 1 _cottah_ or _biswah_, 20 cottahs, or biswahs, (_i.e._ twentieths) 1 _beegah_ or _bigah_. Among the peasantry, other beegahs are in use, viz. one which has an area of 3600 _ilahi-guz_, equal to 3025 square yards; but, in general, the _dessy-bigah_ of only 1600 square yards, prevails. This _ilahi-guz_ is divided into twenty-four tesuj, each of which, in the long _guz_ should be equal to the breadth of eight ordinary barley corns; but in the short _guz_, only of six. The former was used in great works; the latter in small ones, such as manufactures, &c. All goods being landed under the inspection of custom-house officers, the passenger will have little opportunity of interfering in regard to his baggage, or merchandize. Nor should I recommend his attempting, personally, to transact any business before he may have delivered his letters of credit, or of introduction. That should be his first step; both because it will be the means of managing all his concerns with facility, and, probably, of being comfortably situated, without having occasion to resort to a tavern.