It is very curious that no one has seriously proposed the expedient of a simple poll-tax, to be levied an-unally on every adult who resides in or visits the estate for a certain minimum period. Such a tax would be equally levied on all who enjoy the benefits of Kuling, including Chinese visitors. It could be made amply sufficient to cover all the expenses of the estate. It would be easily adjustable, for an increase or decrease of $1 per head wouia make a difference of over $2,000. It would need no elaborate and expensive assessment, for the census returns would be a sufficient guide for its collection—a monthly, or even weekly census might be made. It ought not to be difficult to collect, if public opinion is in kcalthy state. Of course, there might be individual cases of hardship and of default. But it 1s our morbid fear lest some should be made to pay too much, while others who ought to pay are not paying enough, that leads to these elaborate and expensive complications. moment was the passing of ae counts and not the election of sports committees. At a later phase, when ardour had cooled, and possibly a somewhat different constituency were present, the matte: was brought up again, and the gentleman who made the mess was requested to make a similar mess next year.
Tup Japanese Post Office seems to have made very nearly a record in delivery. A New Year card posted Japan on January i, 1916, has just reached its destination, in another province of the country, thus having taken six years and seven months in transit.
Text read from the printed page and cleaned; old type leaves the occasional error.