386 COCHINCHINA. 



and money^ of which he has always feveral 

 edifices fall. His great wealth arifes from a 

 tax paid by all his fubjeds from the age of 

 nineteen to that of fixty. This tax Is greater 

 or lefs according to the ftrength and fitu- 

 ation of each individual. Every three years 

 the governor of each province caufes a new 

 lifh to be made out, of all thofe who^ ac- 

 cording to lawj have attained to the proper 

 age of taxation. To enable him to do this, 

 the chief of every village forms a lift with 

 great care, and carries a copy of it to the 

 governor^ who orders all thofe whofe names 

 are infer ted h\ it to appear before him on 

 the day appointed. They all ftrip thcmfelves 

 from head to foot ; the mandarin then caufes 

 his oiFiccrs to examine " them j and thofe 

 who are robufl and well proportioned, and 

 wlio feem to have moft ftrength to labour, 

 ai'e taxed at a lugherrate than thofe who, 

 being feeble and weak,- or in a bad ft ate of 



health. 



