TO THE COURT OF AVA. 
169 
lition or modification would have been most de¬ 
sirable, bad the country been retained. All per¬ 
sons in public employ were exempt from this tax 
—also artificers, as they had to work without pay, 
when required for public purposes, or for the busi¬ 
ness of the local officers. Also the Mussulman and 
Chinese inhabitants at Bassein: the former, when 
required, being made to work as tailors ; the latter, 
to manufacture gunpowder and fireworks. Both 
these classes, however, were compelled to make 
gunpowder, from the breaking out of the war 
until the arrival of the British armament at Bas¬ 
sein. There ought to have been no expense of 
collection, although it appears to have been per¬ 
fectly understood, that the overplus exacted by 
the Thu-gyis on such occasions was their chief 
source of emolument.” 
The number of families in the two townships, 
mentioned in Captain Alves’ Report, of which the 
amount of the tax is best ascertained, namely, 
Bassein and Pantano, is six thousand ; the annual 
amount of the tax for these being fifty thousand 
ticals, and each tical being estimated at two shil¬ 
lings and sixpence, every family is assessed at the 
rate of twenty shillings and tenpence. A family 
is here reckoned at six individuals,—so that the 
taxation per head is about three shillings and five- 
pence, exclusive of corvees , extraordinary contri¬ 
butions, and particular assignments for the main¬ 
tenance of public officers. 
