hans, Punjabi Mahommedans, Dyaks and Malays, officered by a
few Europeans. There is a Protestant mission which supports a
church--the only stone building in the territory--and a school at
Sandakan, with branches at Kudat, Kaningau and Tambunan. The Roman
Catholic mission maintains an orphanage, a church and school at
Sandakan, and has missions among the Dusuns at several points on the
west coast and in the Tambunan country. Its headquarters are at Kuching
in Sarawak. The Chinese have their joss-houses and the Mahommedans a few
small mosques, but the vast majority of the native inhabitants are
pagans who have no buildings set apart for religious purposes.

_Finance and Money._--The principal sources of revenue are the licences
granted for the importation and retailing of opium, wine and spirits,
which are in the hands of Chinese; a customs duty of 5% on imports; an
export tax of 5% on jungle produce; a poll-tax sanctioned by ancient
native custom; and a stamp duty. A land revenue is derived from the sale
of government lands, from quit rents and fees of transfer, &c. Judicial
fees bring in a small amount, and the issue and sale of postage and
revenue stamps have proved a fruitful source of income. The people of
the country are by no means heavily taxed, a large number of the natives
of the interior escaping all payment of dues to the company, the revenue
being for the most part contributed by the more civilized members of the
community residing in the neighbourhood of the company's stations. There
are bank agencies in Sandakan, and the company does banking business
when required. The state, which has adopted the penny postage, is in the
Postal Union, and money orders on North Borneo are issued in the United
Kingdom and in most British colonies and vice versa. Notes issued by the
principal banks in Singapore were made current in North Borneo in 1900.
There is also a government note issue issued by the company for use
within the territory only. The currency is the Mexican and British
dollar, the company issuing its own copper coin--viz. cents and half
cents. It is proposed to adopt the coinage of the Straits Settlements,
and measures have been taken with a view to the accomplishment of this.
In the interior the principal medium of exchange among the natives is
the large earthenware jars, imported originally, it is believed, from
China, which form the chief wealth both of tribes and individuals.
(H. Cl.)

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