A considerable revenue arises from the tax paid by the pilgrims ; which, after defraying the cxpences of the tern plc, goes to the government. In 1734, the Rajah of Pur sottom carried away the idol Juggernaut]) beyond the boundaries of Orissa, and placed it upon a mountain, and thus caused a loss in the revenue of the provinces, of nine lacks of rupees per annum. In 1803, when the province was wrested from the 1\Iahrattas by the British, they suc ceeded to all the rights of the preceding sovereign, and consequently to the revenue derived from the resort of pil grims to Juggernauth, but the tax was never levied during the administration of the Marquis of Wellesley ; and it was not till after his departure from India, in 1806, that a law was made by the supreme Council of Bengal for regulating the management of the temple, and the taxation of the pil grims. The sum realized, during the first year, amount ed to 117,490 sicca rupees ; and the annual expenditure for the support of the worship, is computed at 56,000, to provide for which, besides established endowments, con sisting of lands and villages, an allowance of 20 per cent, on the net receipts from the tax is granted by the British government. In 1809, the superintendence of the temple, and the controul of the priests, were vested in the Rajah of Khoordah, who was directed to follow the recorded rules of the institution, or the ancient established usage. Various sects of devotees and religious persons are, by long custom, exempted from the payment of the tax ; and likewise all the inhabitants who have been born, or have resided with their families for the space of ten years within the district of Cuttack, between the rivers Byturnee and Ganjam, which is the holy land of Juggernauth. All pilgrims, also, in a state of actual poverty, or declaring their condition accord ing to certain ceremonies, are allowed access to the temple for three days; and all the individuals who carry water from the Ganges to pour it over the idol, or who have resorted to the town of Juggernauthpoor for purposes of trade, escape the tax. Those who are liable to the assessment arc arranged in four classes ; and all, who are entitled to visit the interior of the temple, are at liberty to enrol them selves in the class which they prefer, upon paying the pre scribed rate of tax. The first, called the Laul Jattries,
upon paying ten rupees if they come from the north, and six if from the south, have free access to the temple for thirty days. The second, called the Neem Lauls, upon paying five rupees if from the north, and three if from the south, have access for ten days. The third, called the Bhurrungs, upon paying two rupees, whether from the north or south, have access during four days. The fourth, the Punj Tirthees, comprehending the low castes, are not allowed to enter the temple; but, upon paying two rupees, are permitted to perform the customary ceremonies on the outside for sixteen days. In order to prevent persons from eluding payment by a clandestine or forcible entrance, a strong barrier is constructed of prickly bamboos ; and a guard of soldiers is placed at the gates, to exclude every passenger, except those who duly pay the tax. At times, however, when a large body happens to collect, they at tempt to force their way; and a crowd, merely of women, children, and old men, trusting to the physical weight of their mass, have been known to make a charge on the armed guard, who are seldom willing on such occasions to oppose their bayonets. Both for the accommodation of these numerous travellers, and also in a military point of view, a toad from Calcutta in the direction of Juggernauth had long been an object highly desirable. In 1810, Rajah Sookmoy Roy, an opulent Hindoo inhabitant of Calcutta, offered to contribute one and a half lack of rupees (16,0001.) towards the accomplishment of this object, on condition that the road, when completed, should bear his name ; and though he himself died soon after the payment of the money into the treasury, the undertaking has been prosecuted in conjunction with his heirs. Juggernauth is 311 miles dis tant from Calcutta, 500 from Nagpoor, 512 from Benares, 719 from Madras, 910 frein Delhi, and 1052 from Bombay. See Campbell's Journey over land to India ; Buchanan's Christian Researches ; Rennel's Menzoirs of a Map of Ilin dostan ; Christian Observer, vol. xii. ; Baptist Missionary Periodical Accounts, No. xxiii. ; and Hamilton's East India Gazetteer.