TO THE COURT OF AVA. 
167 
as the cultivators of the land,—a fact which shows 
plainly enough that no real land-tax exists amongst 
the Burmans. 
The arbitrary and fluctuating assessment now 
mentioned is more correctly a property-tax than a 
land-tax. It was confined to the Burmese, Ta- 
lains, and a few naturalized foreigners. The rea¬ 
der may judge of its operation from the following 
extract from Captain Alves’ judicious Report on 
Bassein already quoted. “ The arbitrary assess¬ 
ments for various purposes, which were levied 
upon the Burmese and Talains, amounted annu¬ 
ally, I am informed, to about 50,000 ticals, on 
ordinary occasions, for the two townships of Bas¬ 
sein and Pantano. Bassein, the chief town of the 
province, was exempt from regular assessment, 
being subject to calls for the support of messen¬ 
gers or other public authorities from the capital, 
and for their travelling expenses. Pantano and 
another district of the province were exempt, as 
being assignments for the maintenance of their 
respective Myo-thu-gyis. I might probably have 
obtained 1 information regarding the amount of 
these arbitrary cesses in the other townships ; but 
the subject of inquiry was rather a delicate one, 
and might have led to the belief that its conti¬ 
nuance was contemplated under British sway. 
Besides, the tax was an ever-fluctuating one; in¬ 
formation regarding it not very readily given; 
and the purpose for which the money was often 
