of
indigenous primary education in monastic and in lay schools, each circle of
inspection is divided into sub-circles corresponding with one or more of
the civil districts, and each sub-circle is placed under a deputy-inspector
or a sub-inspector of schools. There are nine standards of instruction, and
the classes in schools correspond with these standards. In Upper Burma all
educational grants are paid from imperial funds; there is no cess as in
Lower Burma. Grants-in-aid are given according to results. There is only
one college, at Rangoon, which is affiliated to the Calcutta University.
There are missionary schools amongst the Chins, Kachins and Shans, and a
school for the sons of Shan chiefs at Taung-gyi in the southern Shan
States. A _Patamabyan_ examination for marks in the P[=a]li language was
first instituted in 1896 and is held annually.

_Finance._--The gross revenue of Lower Burma from all sources in 1871-1872
was Rs.1,36,34,520, of which Rs.1,21,70,530 was from imperial taxation,
Rs.3,73,200 from provincial services, and Rs.10,90,790 from local funds.
The land revenue of the province was Rs.34,45,230. In Burma the cultivators
themselves continue to hold the land from government, and the extent of
their holdings averages about five acres. The land tax is supplemented by a
poll tax on the male population from 18 to 60 years of age, with the
exception of immigrants during the first five years of their residence,
religious teachers, schoolmasters, government servants and those unable to
obtain their own livelihood. In 1890-1891 the revenue of Lower Burma has
risen to Rs.2,08,38,872 from imperial taxation, Rs.1,55,51,897 for
provincial services, and Rs.12,14,596 from incorporated local funds. The
expenditure on the administration of Lower Burma in 1870-1871 was
Rs.49,70,020. In 1890-1891 it was Rs.1,58,48,041. In Upper Burma the chief
source of revenue is the _thathameda_, a tithe or income tax which was
instituted by King Mindon, and was adopted by the British very much as they
found it. For the purpose of the assessment every district and town is
classified according to its general wealth and prosperity. As a rule the
basis of calculation was 100 rupees from every ten houses, with a 10%
deduction for those exempted by custom. When the total amount payable by
the village was thus determined, the village itself settled the amount to
be paid by each individual householder. This was done by _thamadis_,
assessors, us