public officer or employé, pays annually the amount of one month's stipend. Precisely the same rule is observed in the house tax, called salyan; by which the proprietor is compelled to pay annually one month's rent, whether the house be occupied or not. At the time of the general spoliation of 1814, the lands in the vicinity of the large towns were left in the possession of their proprietors; but the taxes have been at length increased to such an amount, that they now exceed the value of the produce. An anecdote related to me at Alexandria will illustrate this position. Michael Surur, British Vice-Consul at Damietta, inherited an extensive date plantation, producing a considerable income; but, by the constantly increasing exactions of the Pasha, this property has been, for several years, rendered of no value to its possessor. He has, therefore, annually petitioned for permission to root up the trees, or that his Highness would be pleased to accept of the fruit, instead of the taxes; but hitherto without effect. All the villages in Egypt are answerable for the payment of the taxes in solido; i. e. if one individual be idle or extravagant, his debt towards government must be discharged by his more industrious and economical neighbour.

DCCVII. In illustration of the above historical sketch, and as a faithful picture of the present condition of the villagers, I insert the following brief narrative and dialogue given me by a native:-At Asser, says he, we fastened our boat close to the

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CURIOUS DIALOGUE.

demands, absolutely Suspecting that this

village of Ulbeit; where I landed with my kawass to obtain a supply of bread and milk. The inhabitants, however, if we might credit their stories, far from being able to comply with our had themselves nothing to eat. affectation of poverty arose from the fear they would not be paid for what we might consume, I directed my steps to the Sheïkh's house, being guided thither by the cries of his people, laid under the stick. We found him seated at his door upon a straw mat, with the Turkish tax-gatherer on his right hand; on his left stood his Kiateb, and two dozen fellahs, men and boys, armed with naboots, who acted as his body-guard. Being in the Turkish costume, attended by a silver stick, and equipped with a double-barrelled gun, I resolved to try the effect of certain airs which, in my intercourse with the Turks, I had learned to assume with singular dexterity. Accordingly approaching this august assembly, I sat down, calling for my pipe, and saluting the Sheikh in Turkish, with the, "Aksham heir;" "nassal seu ?" "keifinis eï mi?" "ne yapayorsoon?" (viz. Good evening; how are you?. are you in health? what are you doing?) to which he replied; "Very well, thank God." "Welcome, are you well? are you well?" at the same time placing his hand upon his heart, and carrying it to his lips and forehead, each time I answered. I then saluted the Turk; but, in imitation of their own insolent demeanour, first demanded in a loud voice who he was. My kawass who knew him, answered, that "he belonged to the Khasné, and was

levying tribute in the villages on this side Menouffieh." On receiving this intelligence, I turned towards him with an air of peculiar condescension, saying, "Pek eï, pek ei,” and at the same time requested the Skeikh to send immediately for bread and milk sufficient for twelve people. This order he transmitted to his chief man, who despatched four or five servants, with as many "Yallahs," and blows of his clubstick, to procure the things we demanded. They soon returned, bringing a large quantity of cow's milk and several loaves of fresh bread, in return for which I gave them a four-piastre piece. The Sheïkh, however, refused all remuneration, complimenting me by saying I was a government officer, and therefore fully entitled to refreshment free of cost. I then bade the men keep the money as a present, at the same time telling the Turk, that if they were in arrears with the Khasné, they were now in a condition to pay a portion of the debt. On the strength of my liberality, I felt disposed to assume still further importance, asking many questions, which, together with the answers, to the best of my recollection, were as follows.

DCCVIII. Question. What is the name of this beautiful village?

Answer. Ulbeit-Ulbeit-(from several voices). Q. My father, how many inhabitants are there here?

A. About two thousand five hundred.

Q. Before the great "Kubbé" (plague), about two years ago, how many people had you?

A. More than six thousand.

Q. Do your people cultivate as many fedans at present as they then did?

A. (Kiateb and Sheikh.) Yes, yes, my son.

Q. Have you the same number of Sakias as formerly?

A. We have very few. God is great and merciful. God!

Q. (To the Turk.) What do these men pay to the Effendini? May God preserve his beard, and make his face bright!

A. Janum (my soul)! in the Tefder it is written, this village should pay 2500 piastres a month in money, and 4000 piastres in goods; but at present we are unable to collect more than three purses and a half in money, and about four or five purses in produce. May God bring confusion on their heads!

Q. What is the reason of this deficiency? A. Who knows? See, the people are idle. Q. (To the Sheikh.) Do your people eat meat and honey, my father?

A. Oh, my son ! we are content with dhourra-bread and a little milk.

Q. But you recollect, do you not, when Ulbeit possessed kine, sheep, goats, plenty of money, and good clothes of many colours?

A. Yes, my dear son! and you see to what we are now reduced. There is no butcher in the place; and we have only a very few goats, kine, and buffaloes.

REVENUES OF EGYPT.

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Q. (To the Turk.) Has this place sent many young men to the Nizam?—At the mention of the word " Nizam," several poor little children, who were peeping at us around the corners of the lanes and from the house-tops, ran away in great terror. A. I believe a great many. God is God! Q. Are they fond of military service?

A. They are Fellahs. What would you ask? You see now, father, how clever our Effendini is. He has taken away most of the young men, leaving only a few to cultivate the same number of fedans as before. You have eaten up or sold the cattle which formerly belonged to so many Sakias; still your wealth is augmented, because the money is divided among a less number of people. God is merciful! Let us give praise unto God, for he makes the Nile to produce corn, and all things in great abundance and with little labour!

Amen! Amen! resounded from all sides.

DCCIX. The amount of the revenues of Egypt it is exceedingly difficult to ascertain with precision; some persons, who, from their position, ought to be well instructed on the point, estimating them at seven millions sterling, and others, equally well instructed, at not more than four millions. All the calculations I have been enabled to make are favourable to the latter estimate. I subjoin a comparative Table, (which must, however, be regarded as imperfect,) of the revenues collected in 1821 and 1830; the former based on the calculations of Mengin, the latter on a letter from Alexandria.

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