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122 £1 yearly on each household in a town or village. The rate having been fixed, the gross amount due from any unit is the rate multiplied by the number of households. But every household does not pay at the average rate. The distribution of the assessment is made by a committee of elders (thamadi) who apportion payments according to the means of the tax-payers. This is a very fair and simple arrangement which, subject to supervision by district officers to prevent malpractices, works well. In 1919—20, the receipts from thathameda amounted to £400,000.

Opium and Excise. A substantial revenue, in 1921—22 about £1,000,000, is derived from the sale of opium and from excise duties on alcoholic liquor. It has long been recognized that for Burmans opium is exceedingly deleterious and demoralizing. The opinion of the better classes condemns its consumption utterly and without reserve. They regard the use of opium in any form as contrary to the teaching of their religion and as destructive of the body and soul of the consumer. For at least fifty years, the policy of Government has been to discourage the use of opium without any reference to the effect of its disuse on the revenue. But the problem is not so simple as it might appear and cannot be solved by a bare prohibition such as is theoretically in force in China. Many Burmans, many Indians, many Chinese, many Shans and hillmen, have long been habitual consumers; all except Burmans without obviously ill effects. To deprive all these of the drug to which they have become accustomed would be a very drastic measure involving widespread hardship and distress. Moreover, opium is easily concealed and transported and the smuggling of small quantities is a simple process. To enforce absolute prohibition would necessitate the appointment of an army of preventive officers. Faced with these difficulties, from time to time Government has adopted many expedients for limiting facilities for procuring opium, for raising its cost, and for preventing illicit traffic. The number of shops