DIVISION OF THE COUNTRY.

The whole kingdom is divided into certain small districts or communities, called mukim, which seem to be equivalent to our parishes, and their number is reckoned at one hundred and ninety, of which seventy-three are situated in the valley of Achin.  Of these last are formed three larger districts, named Duo-puluh duo (twenty-two), Duo-puluh-limo (twenty-five), and Duo-puluh-anam (twenty-six), from the number of mukims they respectively contain; each of which is governed by a panglima or provincial governor, with an imam and four pangichis for the service of each mosque.  The country is extremely populous; but the computations with which I have been furnished exceed so far all probability that I do not venture to insert them.

REVENUES.

The regular tax or imposition to which the country is subject, for the use of the crown, is one koyan (about eight hundred gallons) of padi from each mukim, with a bag of rice, and about the value of one Spanish dollar and a half in money, from each proprietor of a house, to be delivered at the king’s store in person, in return for which homage he never fails to receive nearly an equivalent in tobacco or some other article.  On certain great festivals presents of cattle are made to the king by the orang-kayas or nobles; but it is from the import and export customs on merchandise that the revenue of the crown properly arises, and which of course fluctuates considerably.  What Europeans pay is between five and six per cent, but the Kling merchants are understood to be charged with much higher duties; in the whole not less than fifteen, of which twelve in the hundred are taken out of the bales in the first instance, a disparity they are enabled to support by the provident and frugal manner in which they purchase their investments, the cheap rate at which they navigate their vessels, and the manner of retailing their goods to the natives.  These sources of wealth are independent of the profit derived from the trade, which is managed for his master by a person who is styled the king’s merchant.  The revenues of the nobles accrue from taxes which they lay, as feudal lords, upon the produce of the land cultivated by their vassals.  At Pidir a measure of rice is paid for every measure of padi sown, which amounts to about a twentieth part.  At Nalabu there is a capitation tax of a dollar a year; and at various places on the inland roads there are tolls collected upon provisions and goods which pass to the capital.

ADMINISTRATION OF JUSTICE.

The kings of Achin possess a grant of territory along the sea-coast as far down as Bencoolen from the sultan of Menangkabau, whose superiority has always been admitted by them, and will be perhaps so long as he claims no authority over them, and exacts neither tribute nor homage.

PUNISHMENTS.