feeling entering with hat in hand, they, who were under the guidance of a ‘dragoman’, adopted the European custom.  In Fraser’s ‘Persia’, we are told that when Shah Abbas the Great received Sir Dodmore Cotton, Ambassador from James I., his Majesty, ’being desirous of pleasing his guests, drank to the health of the King of England.  At the name of his Sovereign the Ambassador stood up and took off his hat.  Abbas smiled, and likewise raised his turban in token of respect.’

[Illustration:  PERSIAN LADY AT HOME.]

The farming system which is applied to the Customs in Persia continues to cause considerable loss to the State.  An extension of the same direct control as is exercised in the Telegraph Department would show most favourable results.  Under the present short-sighted system the interests of all the contractors lie in suppressing correct information and giving misleading statistics, so that the annual bidding may be kept low.  But notwithstanding this, the truth leaks out to indicate that trade in Persia is increasing.  There are now signs of practical advice at Tehran, to consider the establishment of a properly constituted Persian control Board of Customs, by which a well-organized service, under the central authority, may be maintained, and a considerable increase of revenue secured.  It may be said that all merchants in Persia benefit by the farming system, for under it they can arrange to have their goods passed on payment of a lump sum, and with but the merest show of examination of invoices.  In this manner they manage to get consignments through the Customs at less than the fixed tariff.  On a late rumour of a foreign control of the Customs being likely, the Russian Armenian merchants engaged in trade in the North frankly represented the fact of arrangements being made with the authorities at the ports, to take less than the treaty 5 per cent. on exports and imports, and they urged that the custom was of such old date and long continuance as to make it a fully recognised right.  They stated that their trade was established on this basis, and they protested against any change.  There can be no doubt that the same custom prevails in the South, and all along the frontier.  As the farming contracts are much subdivided, competition operates to reduce rates, so as to induce change of trade routes.  Thus, I heard of a merchant in Central Persia, whose communications are with the South, asking a contractor in the North for a quotation of his terms, so as to make it advantageous for him to send his goods that way.  In the matter of contraband articles, the farming system lends itself to encourage the passing of what the State forbids, as the middlemen and their servants are tempted to make as much money as possible during the short time of their annual contract engagements.  In a country like Persia, where pride of arms prevails to keep up the habit of carrying them, there is a steady demand for modern breech-loading rifles.