nating. Recently the Sultan
obtained $10,000 of a copper coin of his own from Birmingham, but the
traders and the Governments of Singapore and Labuan appear to have
discountenanced its use, and he probably will not try a second shipment.

The profit on the circulation of copper coinage, which is only a token,
is of course considerable, and the British North Borneo Company obtained
a substantial addition to its revenue from the large amount of its coin
circulated in Brunai. When the Sultan first mooted the idea of obtaining
his own coin from England, one of the Company's officers expostulated
feelingly with him, and I was told by an onlooker that the contrast of
the expressions of the countenances of the immobile Malay and of the
mobile European was most amusing. All that the Sultan replied to the
objections of the officer was "It does not signify, Sir, my coin can
circulate in your country and yours can circulate in mine," knowing well
all the time the profit the Company was making.

The inhabitants of the city of Brunai are very lightly taxed, and there
is no direct taxation. As above explained, there is no land tax, nor
ground rent, and every man builds his own house and is his own landlord.
The right of retailing the following articles is "farmed" out to the
highest bidder by the Government, and their price consequently enhanced
to the consumer:--Opium (but only a few of the nobles use the drug),
foreign tobacco, curry stuff, wines and spirits (not used by the
natives), salt, gambier (used for chewing with the betel or _areca_
nut), tea (little used by the natives) and earth-nut and coco-nut oil.
There are no Municipal rates and taxes, the tidal river acting as a self
cleansing street and sewer at the same time; neither are there any
demands from a Poor Law Board.

On the other hand, there being no Army, Navy, Police, nor public
buildings to keep up, the expenses of Government are wonderfully light
also.

Other Government receipts, in addition to the above, are rent of Chinese
house-boats or rather shop-boats, pawnbroking and gambling licenses, a
"farm" of the export of hides, royalties on sago and gutta percha,
tonnage dues on European vessels visiting the port, and others. The
salaries and expenses of the Government Departments are defrayed from
the revenues of the rivers, or districts attached to them.

Considerable annual payments are now made by Sarawak and British North
Borneo for the territorial cessions