Just as I had reached this stage in writing, there came to my notice a communication from Rev. Henry Lansdell, D. D., London, England, calling attention to his investigations in the same line, which abundantly confirm the statements made. He gives two personal incidents which I deem worthy of record here. “The Rev. J. E. Padfield, a missionary of my acquaintance, whose station at Musulipatam I visited in 1890, took the pains to inquire systematically and in detail over his large district, of every native Christian family in each congregation, as to how much heathen in their own social position would pay, or what would have been the amount of their own religious offerings had they continued to be heathens. This was done with a view to comparison with what they gave for Christian religious purposes of every kind. As a result of that inquiry it was stated that the high caste Brahmins had been wont to spend for religious purposes the equivalent of a month’s income per annum; the lower castes, such as farmers, cultivators, and coolies spending less: but speaking of these particular Christians as a whole it appeared that whilst they were heathen they had to expend upon religious observances not less than one-thirteenth of their net incomes.” Once more: when prosecuting my studies one day at the British Museum, I was accosted by a well-educated young Sikh, who came from Amritsar, and was brother, or near relative, of the chief priest of the Golden Temple, which I remember to have visited. Upon my asking for any information he could give relative to the subject I was studying, he said that, in the time of Baba Aryan Sodhi, the fifth Sikh Guru (or teacher), the people gave a tenth part of their incomes for religious purposes; but that in the present day, good Sikhs give about one-twentieth, though the proportion varies. These examples confirm what I have learned from missionaries as to the present status of the subject in India, and largely also in many other countries. The latter instance tends to prove that at times in the earlier history of India the tithe has prevailed, which is the point with which we are at present concerned. Seeing that the tithe has been so universal, it may be of interest to inquire why it should have been so universal. It matters little whether you take the portion offered to the gods or the tribute to the kings as the Sons of Heaven and representatives of the gods, why should we find in all these ancient civilizations one-tenth as the universal offering? Why should not all have had one-sixth as in India at one time? It surely cannot be ascribed to the inherent generosity of the priests and rulers. Seven is also a sacred number. Why did they not require one-seventh?