ually appointed by the villagers themselves. Other important
sources of revenue are the rents from state lands, forests, and
miscellaneous items such as fishery, revenue and irrigation taxes. In
1886-1887, the year after the annexation, the amount collected in Upper
Burma from all sources was twenty-two lakhs of rupees. In the following
year it had risen to fifty lakhs. Much of Upper Burma, however, remained
disturbed until 1890. The figures for 1890-1891, therefore, show the first
really regular collection. The amount then collected was Rs.87,47,020.

The total revenue of Burma in the year ending March 31, 1900 was
Rs.7,04,36,240 and in 1905, Rs.9,65,62,298. The total expenditure in the
same years respectively was Rs.4,30,81,000 and Rs.5,66,60,047. The
principal items of revenue in the budget are the land revenue, railways,
customs, forests and excise.

_Defence._--Burma is garrisoned by a division of the Indian army,
consisting of two brigades, under a lieutenant-general. Of the native
regiments seven battalions are Burma regiments specially raised for
permanent service in Burma by transformation from military police. These
regiments, consisting of Gurkhas, Sikhs and Pathans, are distributed
throughout the Shan States and the northern part of Burma. In addition to
these there are about 13,500 civil police and 15,000 military police. The
military police are in reality a regular military force with only two
European officers in command of each battalion; and they are recruited
entirely from among the warlike races of northern India. A small battalion
of Karens enlisted as sappers and miners proved a failure and had to be
disbanded. Experiments have also been made with the Kachin hillmen and with
the Shans; but the Burmese character is so averse to discipline and control
in petty matters that it is impossible to get really suitable men to enlist
even in the civil police. The volunteer forces consist of the Rangoon Port
Defence Volunteers, comprising artillery, naval, and engineer corps, the
Moulmein artillery, the Moulmein, Rangoon, Railway and Upper Burma rifles.

_Minerals and Mining._--In its three chief mineral products, earth-oil,
coal and gold, Burma offers a fair field for enterprise and nothing more.
Without yielding fortunes for speculators, like South Africa or Australia,
it returns a fair percentage upon genuine hard work. Coal is found in the
Thayetmyo, Upper Chindwin and Shwebo districts, and in the Shan Sta