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 line, then it should be made over to the nearest kin, or to such person whom the owner wills as his assignee, who will thenceforth make good the State revenue. Those who own properties in land and houses, and yet live untaxed in towns, should be made to render proportionate labour contribution and rents in cash and kind with the value and area of their properties.

Whereas the slaughter of many animals on account of funeral ceremonies is bad, both on account of the deceased as well as the living, henceforth it is expedient to offer simple gifts on these occasions, which shall be regulated as follows:

1. For the Durbar, in lieu of a head and limb the value of half a tanka.

2. For the Lama, the price of a piece of cotton cloth.

But if the party be poor and cannot afford the gifts, but simply some offerings for the deceased, then he shall be liable to the above costs only in case of Durbar and Lama, and for the assistant priests he can give rice in lieu of meat, about four manas. But if one animal has to be slaughtered, on no account shall he exceed one life, out of which he must defray the necessary meat expenses.

A monastery Head Lama shall perform the cremation within one day in summer and two in winter; he must not exceed this time, on his own responsibility. The number of priests to attend a funeral, and the fees to be received by them, are the same as at the capital or Durbar. But if the Head Lama is delayed in coming or prevented from coming, the layman must have the obsequies partially performed at home, and must take such stores with him with which he can have the same performed at a monastery. No freehold grants to lamas for their support shall be sold. The laymen shall not stop supporting the lamas. Should any wealthy or propertied lama die, his chief supporting layman or disciple shall utilise his property in meritorious charity. When any State-supported and retired lamas die, their effects, if they are books, images, or altar appurtenance, shall be offered to the State or Deb as obsequies offerings, and the rest shall be devoted to funeral ceremonies to the best account. When it becomes necessary to build a cell to serve as a retreat for any lama of the monastery, it shall be within the compound or in the vicinity of a monastery or other religious institution, and not in the vicinity of a village or any hill spur. Should any child be born to a couple, as the result of a connection within monastery precincts, the same couple shall be considered to have reverted to the world, and their life