then detain three parts in ten of every species of commodity, or thirty per cent as duty, and return the rest to the merchants.  Besides which, if the emperor has a mind for any particular article, his officers have a right of taking it in preference to any other person, paying for it, however, to the utmost value; and they dispatch this business with great expedition, and without the least injustice.  They commonly take the whole importation of camphor, on the account of the emperor, and pay for it at the rate of fifty fakuges per man, each fakuge being worth a thousand falus, or pieces of copper coin.  When it happens that the emperor does not take the camphor, it sells for half as much again.

The Chinese do not bury their dead till the day twelve months after their decease; but keep them all this time in coffins in some part of their houses, having previously dried them by means of quicklime.  The bodies of their kings are embalmed with aloes and camphor.  They mourn during three whole years, and whoever transgresses this law is punished with the bamboo, a chastisement to which both men and women are subjected, and are at the same time reproached for not shewing concern for the death of their parents.  They bury their dead in deep pits, much like those in use among the Arabs.  During all the time that the dead body is preserved in the house, meat and drink are regularly set before it every evening; and if they find these gone in the morning, they imagine that the dead have consumed all; and all this time they cease not from bewailing their loss, insomuch, that their expences upon these occasions, in paying the last duties to their deceased relations, are exorbitant, and often consume their wealth and estates, to the utter ruin of the living.  In former times, they buried very rich apparel, and those expensive girdles already mentioned, with the bodies of their kings, and others of the blood royal; but this custom is now discontinued, because it has happened that the bodies have been dug up from their graves by thieves, for the sake of what was buried with them.  The whole nation, great and small, rich and poor, are taught to read and write.  The titles of their viceroys or governors, are varied according to the dignity and rank of the cities under their government.  Those of the smaller cities are called Tusing, which signifies the governor of a town.  Those of the greater cities, such as Canfu, are stiled Difu, and the eunuch or lieutenant is stiled Tukam.  These lieutenants are selected from among the inhabitants of the cities.  There is also a supreme judge called Lakshima-makvan, and they have other names for other officers, which we do not know how properly to express.