(M27) “In one part of New Zealand an expiation for sin was felt to be necessary; a service was performed over an individual, by which all the sins of the tribe were supposed to be transferred to him, a fern stalk was previously tied to his person, with which he jumped into the river, and there unbinding, allowed it to float away to the sea, bearing their sins with it.”(127) In great emergencies the sins of the Rajah of Manipur used to be transferred to somebody else, usually to a criminal, who earned his pardon by his vicarious sufferings. To effect the transference the Rajah and his wife, clad in fine robes, bathed on a scaffold erected in the bazaar, while the criminal crouched beneath it. With the water which dripped from them on him their sins also were washed away and fell on the human scapegoat. To complete the transference the Rajah and his wife made over their fine robes to their substitute, while they themselves, clad in new raiment, mixed with the people till evening. But at the close of the day they entered into retreat and remained in seclusion for about a week, during which they were esteemed sacred or tabooed.(128) Further, in Manipur “they have a noteworthy system of keeping count of the years. Each year is named after some man, who—for a consideration—undertakes to bear the fortune good or bad of the year. If the year be good, if there be no pestilence and a good harvest, he gets presents from all sorts of people, and I remember hearing that in 1898, when the cholera was at its worst, a deputation came to the Political Agent and asked him to punish the name-giver, as it was obvious that he was responsible for the epidemic. In former times he would have got into trouble.”(129) The nomination of the eponym, or man who is to give his name to the year, takes place at a festival called _Chirouba_, which falls about the middle of April. It is the priests who nominate the eponym, after comparing his horoscope with that of the Rajah and of the State generally. The retiring official, who gave his name to the past year, addresses his successor as follows: “My friend, I bore and took away all evil spirits and sins from the Rajah and his people during the last year. Do thou likewise from to-morrow until the next _Chirouba_.” Then the incoming official, who is to give his name to the New Year, addresses the Rajah in these words: “O son of heaven, Ruler of the Kings, great and ancient Lord, Incarnation of God, the great Lord Pakhangba, Master of the bright Sun, Lord of the Plain and Despot of the Hills, whose kingdom is from the hills on the east to the mountains on the west, the old year perishes, the new cometh. New is the sun of the new year, and bright as the new sun shalt thou be, and mild withal as the moon. May thy beauty and thy strength grow with the growth of the new year. From to-day will I bear on my head all thy sins, diseases, misfortunes, shame, mischief, all that is aimed in battle against thee,