TO THE COURT OF AVA. 
177 
of collection were one hundred and twenty-five 
per cent. 
The greater quantity of the salt consumed by 
the Burmese is manufactured on the sea-coast, 
by the hasty process of boiling in small earthen 
vessels ; and from the nature of the climate, there 
are scarcely more than two months, namely, Feb¬ 
ruary and March, in which the manufacture can 
be conducted on such a plan. The duties are 
levied upon each separate manufactory, consisting 
of any number of earthen pans which the manu¬ 
facturer may think proper to employ. The tax 
has neither reference to the amount of these, nor 
to the quantity of salt manufactured. The fol¬ 
lowing is a specimen of this tax as it is imposed 
in the district of Bassein:—The royal revenue, 
fifteen ticals; broker, or assayer, two ticals ; go¬ 
vernor of the province, two and a half ticals ; his 
scribes, two and a half ticals ; his messengers two 
and a half ticals ; his personal expenses, two and 
a half ticals; agent to the collector, two and a 
half ticals ; the collector, two and a half ticals; 
the chief of the township, five ticals ; and the vil¬ 
lage Thu-gyi, for leave to cut firewood, one tical: 
this makes a total on each manufactory of thirty- 
eight ticals, and a charge of collection upon the 
net revenue of above one hundred and fifty-three 
per cent. 
Notwithstanding the impost upon salt now men- 
VOL. II. n 
