GOVERNMENT. Burma, before it came under the rule of Great Britain, was n despotic monarchy, though the King. or 'Lord of the White Elephant.' was assisted by a high coun cil of four Ministers of State, who gave or dens to the governors of provinces. The Hindu Code of Mann, translated into Burmese, served as a body of laws; decrees were often issued by the King: but custom played the most impor tant part in the legal system. The insignia of royalty were the white elephant and white um brella. There was no hereditary nobility, but rank was conferred by office, and its various de grees were indicated by the different shades of garment, furniture, or utensils. and especially by the color of umbrellas. The lower grades of office, however, were, and still are, hereditary. This is especially true of the headmen, who levy the taxes from the people. The extortion of officials frequently drmwe the villagers to as sassination; the common term for 'the people' was 'the poor,' and the popular category of the five emotes were Fire, Water, Robbers. Rulers, and Ill-wishers. The governors and deputies who acted as judges heard eases in an open shed in a public place, but every cause was presented in the first instance at the official's house, to which none could come empty-handed. The village
elders constituted the ultimate tribunal of gov ernment, and they were consulted by the officers on all matters affecting the people, Burma is now under the Viceroy of India, and is governed by a Lieutenant-Governor, assisted by a Legis lative Council at Rangoon. In each of the eight divisions is a commissioner, who is the chief ju dicial and executive officer. Each division is again subdivided into districts, townships. and village communities. in which Burman magis trates preside. The headmen of time village still retain local police and revenue powers, and each village has its judicial commissioner and re corder. The police flow is made up of natives and Indians, under the command of European officers. There are :17 districts, Mamma 500 mag istrates under salary. and 125 native honorary magistrates. The elmief revenue sources are the tax on land. amounting to about 40 per cent. of the total; the poll-tax (4 rupees per head) ; customs: forests: opium and salt monopolies; and the income tax. in 1899-1900 the revenues and expenditures of Burma were Rs. 7,04.3d,240 ( $24-650.000) and RA.4.57,33.116 ($1 6,006,600), respectively.
The principal towns of Burma are Mandalay, Rangoon, and Maulmain.