1. Betel-nut Trees,

1st Class (Makek), height of stem from 3 to 4

2nd Class (Makto), height of stem from 5 to 6 fathoms, pay per tree

..

3rd Class (Maktri), height of stem from 7 to 8 fathoms, pay per tree

4th Class (Mak Pakarai), trees just commencing to bear, pay per tree ..

138 cowries.

128

..

5th Class (Mak lek), height of stem from 1 sok and upwards to size of 4th Class, pay per tree

2. Cocoa-nut Trees,

Of all sizes, from 1 sok and upwards in height of stem, pay per 3 trees

3. Siri Vines,

All sizes, from 5 sok in height and upwards, pay per tree or pole when trained on tunglang trees

4. Mango Trees,

Stem of 4 kam in circumference at the height of 3 sok from the ground, or from that size and upwards, pay per tree

1 fuang.

5. Map'rang Trees

Are assessed at the same rate as mango trees.

6, Durian Trees,

Stem of 4 kam in circumference at the height of 3 sok from the ground, or from that size and upwards, pay per tree

7. Mangosteen Trees,

Stem of 2 kam in circumference at the height of 1 sok from the ground, pay per tree

Are assessed at the same rate as Mangosteen trees.

1 tical.

1 fuang.

Note.-The long assessment is made under ordinary circumstances once only in each reign, and plantations or lands having once been assessed at the above-mentioned rates, continue to pay the same annual sum, which is endorsed on the official certificate of tenure (subject to remissions granted in case of the destruction of the trees by drought or flood) until the next assessment is made,

regardless of the new trees that may have been planted in the interval, or the old trees that may have died off. When the time for a new assessment arrives, a fresh account of the trees is taken, those that have died since the former one being omitted, and those that have been newly planted being inserted, provided they have obtained the above-stated dimensions; otherwise they are free of charge.

SECTION II-Trenched or raised lands planted with the following 8 sorts of fruit-trees are subject to an annual assessment, calculated on the trees grown on the lands, in the following manner, that is to say:

1. Orange Trees,

Five kinds (Som Kio wan, Som pluck bang, Som l'eparot, Som Kao Sungö), stem of 6 ngiu in circumference close to the ground, or from that size and upwards, pay per 10 trees

All other kinds of orange trees of the same size as the above, pay per 15 trees

2. Jack-fruit Trees,

Stem of 6 kam in circumference, at the height of 2 sok from the ground, or from that size and upwards, pay per 15 trees

3. Bread-fruit Trees,

Are assessed at the same rate as jack-fruit trees.

4. Mak Fai Trees,

Stem of 4 kam in circumference, at the height of 2 sok from the ground, or from that size and upwards, pay

Stem of 2 kam in circumference, at the height of 1 kub from the ground, or from that size and upwards, pay per 12 trees

6. Saton Trees,

. 1 „

Stem of 6 kam in circumference, at the height of 2 sok from the ground, or from that size and upwards, pay per 5 trees

7. Rambutan Trees,

Stem of 4 kam in circumference, at the height of 2 sok from the ground, or from that size and upwards, pay per 5 trees

1,,

1 fuang.

SECTION III.-The following 6 kinds of fruit-trees, when planted in trenched or untrenched lands, or in any other manner than as plantations subject to the long assessment described in Section I, are assessed annually at the undermentioned rates:

SECTION IV.-Trenched or raised lands planted with annuals of all sorts, pay a land tax of 1 salung and 1 fuang per rai for each crop.

An annual fee of 3 salungs and 1 fuang is also charged by the Nairowang (or local tax collector) for each lot or holding of trenched land for which an official title or certificate of tenure has been taken out.

When held under the long assessment, and planted with the 8 sorts of fruit-trees described in Section I, the annual fee paid to the Nairowang for each lot or holding of trenched land for which an official title or certificate of tenure has been taken out, is 2 salungs.

SECTION V.-Untrenched or low lands, planted with annuals of all sorts, pay a land tax of 1 salung and 1 fuang per rai for each crop.

No land tax is levied on these lands if left uncultivated.

Sixty cowries per tical are levied as expenses of testing the quality of the silver on all sums paid as taxes under the long assessment. Taxes paid under the annual assessment are exempted from this charge.

Lands having once paid a tax according to one or other of the above-mentioned rates, are entirely free from all other taxes or charges.

(L.S.) HARRY S. PARKES.

(Signatures and Seals of the 5 Royal Commissioners.)

CUSTOMS-HOUSE REGULATIONS.

1. A Custom-House is to be built at Bangkok, near to the anchorage, and officers must be in attendance there between 9 A.M. and 3 P.M. The business of the Custom-House must be carried on between those hours. The tide-waiters, required to superintend the landing or shipment of goods, will remain in waiting for that purpose from daylight until dark.

2. Subordinate Custom-House officers shall be appointed to each ship; their number shall not be limited, and they may remain on board the vessel or in boats alongside. The Custom-House officers appointed to the vessels outside the bar will have the option of residing on board the ships, or of accompanying the cargo-boats on their passage to and fro.

3. The landing, shipment, or transshipment of goods may be carried on only between sunrise and sunset.

4. All cargo landed or shipped shall be examined and passed by the Custom-House officers within 12 hours of daylight, after the receipt at the Custom-House of the proper application. The manner in which such application and examination is to be made shall be settled by the Consul and the Superintendent of Customs.

5. Duties may be paid by British merchants in ticals, foreign coin, or bullion, the relative values of which will be settled by the Consul and the proper Siamese officers. The Siamese will appoint whomsoever they may please to receive payment of the duties.

6. The Receiver of Duties may take from the merchants 2 salungs per catty of 80 ticals for testing the money paid to him as duties; and for each stamped receipt given by him for duties he may charge 6 salungs.

7. Both the Superintendent of Customs and the British Consul shall be provided with sealed sets of balance yards, money weights, and measures, which may be referred to in the event of any difference arising with the merchants as to the weight or dimensions of money or goods.

(L.S.) HARRY S. PARKES.

(Signatures and Seals of the 5 Royal Commissioners.)

TREATY of 1826, referred to in the Agreement of May 13, 1856. [See Vol. XXIII. Page 1153.]

TREATY of Friendship, Commerce, and Navigation, between Great Britain and Honduras.-Signed at London, August 27, 1856,

[Ratifications exchanged at London, August 25, 1857.]