Sir John Bowring states that it is almost impossible to put a price upon a white elephant; and he mentions fifty thousand dollars as a sum that might buy one; adding that a single hair from the tail of a white elephant was worth a Jew’s ransom. The Barnum white elephant, it is said, cost two hundred thousand dollars by the time it was landed in America,—probably the most expensive pachyderm that ever lived. The agents sent to Siam and Burmah by Mr. Barnum had instructions to obtain the finest white elephant that money could buy. They crossed the Pacific, sailed down the coast of China, and finally reached Siam, where they endeavored to gain an interview with the first king. By him they were referred to the second, who indignantly refused their offer to purchase one of the white elephants. Some of the people, hearing of it, became enraged; and the men narrowly escaped injury. For months they followed up various clews, but at last found an elephant owned by the estate of a nobleman, whose widow agreed to part with the animal, which to her was an expensive luxury. Finally all arrangements were made; and the elephant was placed in a boat, and floated down the Irrawaddy to Rangoon. At almost every village they had difficulty, the people seeming to have a strong objection to the creature leaving the country: finally some fanatical natives secreted themselves in the steamer, and, it is believed, poisoned the noble animal, for it died suddenly before reaching Singapore. I have seen photographs of it, and the tusks are now in the possession of Mr. J. H. Hutchinson of New York. The elephant was, if any thing, a finer specimen than Toung Taloung. The white-elephant hunters became so discouraged, that they returned home, but were, however, sent out again, and went through almost a repetition of their former experience. Through the influence of some English residents, they finally secured a typical white elephant. The permission of King Theebaw was essential before it could leave the country, and this was obtained with the condition that the white elephant should always receive the same attention that it did in Burmah. This was readily consented to, as it was to Mr. Barnum’s interest to exhibit the animal with the same surroundings that characterized its life in Siam. The following is the bill of sale sworn to by H. Porter, Esq., notary public at Rangoon:— NINTH DECREE OF TA SUNG MONG 1245 (BURMESE ERA). AT KAREN VILLAGE, DOANG DAMEE.