It can scarcely be a matter of wonder that Buddhists so much honour and respect a Talapoin, when we consider that, in their opinion, he is a true follower of Buddha, who strives to imitate his great prototype in the practice of the highest virtues, particularly in his incomparable mortification and self-denial, that he might secure the ascendancy of the spiritual principle over the material one, weaken passions which are the real causes of the disorder that reigns in our soul, and finally disengage her from their baneful influences, and from that of matter in general. He is exceedingly reserved and abstemious regarding food, the use of creatures, and the enjoyment of pleasures, in order to secure to reason the noblest faculty of an intelligent being, a perfect control over the senses. He is indeed in the right way leading to Neibban, the summit of perfection. In the opinion of a Buddhist, nobody can be compared to a true and fervent Rahan in sterling worth and merit. His moral dignity and elevation cast into the shade the dazzling splendour that surrounds loyalty. He is a pious recluse, a holy personage, a true member of the holy Thanga, and deserving, therefore, of the highest admiration and respect. As a consequence of the profound veneration in which Talapoins are publicly held, they are exempted from contributing to public charges, tribute, _corvées_, and military service. It is an immense favour, particularly among the nations of Eastern Asia, where the rulers look upon their subjects as mere slaves and tools under their command for executing the absolute orders of their capricious fancy. Under the present ruler of Burmah, the fathers and mothers of Phongyies are benefited by the fact of their sons being in a monastery. They are exempted from paying taxes, and are treated with some attention by the officials who wish to ingratiate themselves in the favour of his most Buddhist majesty. They have often the honorary affixes joined to their names. In concluding this notice, we will briefly sketch the actual situation of the Talapoinic order in those parts where we have had the opportunity of observing it, and will allude to the causes that have operated in seducing it into vices, abuses, and imperfections which are lowering it greatly in the opinion of all foreigners and of a few well-informed natives.