59 
details respecting cochin china; 
'dla. Touron and Hoi An and ihe chief places of each province 
are merely large villages, the inhabitants of which amount to about 
3,000 souls, and they are governed just the same as other vil¬ 
lages tin oughout the kingdom. 
The Great Mandarin, Governor of each province, the Collector 
General and the Judge reside at this chief place, which is called 
Tinh 6v Town of the first order. There are also Towns of the 
Second order called Phu, and of the third order called Huyen go¬ 
verned by inferior Mandarins, who arc like our sub-prefects and 
chiefs of arroridissement in France. But the word Thanh, used 
to designate all these towns, means nothing else, in the language 
of the country, but a u walled circuit.” The reason is that the 
House destined for the Mandarins is enclosed by walls. But this 
Word should never be understood in the sense We give in Europe 
to the word u Town.” 
Each Province or Prefecture is generally divided into 5 or 6 
Phu, or sub-prefectures, and into 8 or 10 Huyen, or arrondisse- 
raents. 
POPULATION. 
It is difficult to know accurately the population of Cochin China 
I believe that one would not go far from the truth in stating that 
the number of the Cochin Chinese amounts to i3,0^0,000. Tnere 
are besides about 3,000,000 Barbarians, and subjected Cambodians^ 
which makes a total of 16,000,000 inhabitants. 
TAXUS. 
Taxes are levied upon ground in proportion to its quality and are 
divided into three classes; They are paid in money for uncultivated, 
and rice for cultivated ground. They are generally low, but not well 
apportioned; because the collectors are easily bribed, lucre is also 
a personal tax for the heads of the chief houses. What is more ag¬ 
gravating for this poor people are the public corvecs, and t.ie vic¬ 
tuals which each district is compelled to provide the soldiers enrolled 
in it; for the Government does not provide them with the third part 
of their expenccs. The mayor or head of each district has it in 
charge lo make up the required number of soldiers and levy duties. 
He does not receive any salary tor this office. On the contrary 
it very often subjects him to be Hogged, with the ratan and to harsh 
