504 Journal of the Asiatic Society of Bengal. {N.S., XIX, 
only a few of the divisions of the Sresthas mentioned by 
Hodgson. Some o ese are mere subdivisions, but the 
majority of them seem to be true sub-castes, differentiated by 
descent, and to some extent, by occupation. Generally speak - 
ing, however, this second point is not important. The reason 
for giving only the few divisions finding their parallel in the 
lists of other authorities is that there is no special peculiarity 
about most of the remaining divisions. Cultivation, trade, 
porter’s work and similar general occupations are followed by 
them. There are also mentioned an Acharya, a Joshi and a 
Vaidva or physician group among them. Whileit will be easy 
to speculate about them, it is safer not te discuss these sub- 
castes until further information is forthcoming about them. 
About the occupation of Sresthas Oldfield has merely 
mentioned that they act as sepoys. Hamilton as well as 
the case of the Mallas, Oldfield has put down the traditional 
occupation rather than the actual profession followed at the 
present time. Under.the rnle of the Gurkhas who treat the 
Newars re : 
various castes and other subdivisions, traditional views, 
manners and customs. y are said by Oldfield to have 
formerly been Buddhists, and converted to Hinduism in recent 
times. The functions they u o perform formerly at 
Of the Vaisyas mentioned by Oldfield, the Achar are 
found in all the other lists. It is true that Earle mentions 
odgson and Oldfield however both agree that they rank as 
Vaisyas,! and Lévi has accepted Oldfield’s classification. So, 
whatever their functions may be, the Achars definitely rank or 
are classed as, Vaisyas in Nepal. 

! Hodgson however adds, after classing Achars and Joshis as Vaisyas. 
us they are regarded more as Sresthas. The true Vaidya according to 
tm are the Thacoju, for whom see later on. 
