TO THE COURT OF AVA. 
183 
The imports upon goods brought from China 
by land are, like the general imports seawards, 
charged with a duty of ten in one hundred. The 
exports are, I believe, duty free, but of this I am 
not certain. The annual produce of this tax was 
stated to me at 40,000 ticals. The Queen and her 
brother had an assignment upon this branch of re¬ 
venue, from which they derived an income of 
£5,000 ticals ; the remainder going to collectors and 
other officers. It should be noticed, that the trade 
of Lao and of other tributary States is equally free 
from all custom-house and transit duties, as that of 
the rest of the kingdom. 
A tax on a singular principle is levied on the 
currency, through means of the Poe-zas, who are 
joint brokers and assayers. These persons pay to 
the Government a tax of one tical of pure silver 
per month, for every pair of bellows employed by 
them in their calling. In the town of Sagaing, I 
found there were no less than thirty of these per¬ 
sons, and at Rangoon about one hundred and 
twenty. The number at Amarapura and Ava is 
very great, but I did not ascertain its amount. 
At Rangoon, but I believe nowhere else, a tax 
is levied of ten in one hundred on the wages of 
labour, confined, however, to artisans, porters, and 
others connected with the commercial transactions 
of the port. A tax on the administration of jus¬ 
tice, with fees, forfeitures, and fines, form a fixed 
and not inconsiderable branch of the revenue of 
