which they spend on temples, and in endowing charitable institutions. It is noted, in the Gazetteer of the Madura district, that "of the profits of their commercial transactions, a fixed percentage (called magamai) is usually-set aside for charity. Some of the money so collected is spent on keeping up Sanskrit schools, but most of it has been laid out in the repair and restoration of the temples of the south, especial attention being paid to those shrines (padal petta sthalangal, as they are called), which were hymned by the four great poet-saints, Mānikya Vāchakar, Appar, Tirugnāna Sambandhar, and Sundaramūrti." " The Chettis," Mr. Sundara Aiyar writes, "are believed to be the most charitable class in Southern India, and undoubtedly they spend the largest amount of money on charity. They set apart a fraction of their profits for charity. They levy rates among themselves for local charities, wherever they go. The income obtained from the rates is generally spent on temples. In new places like Ceylon, Burma, and Singapore, they build new temples, generally dedicated to Subramanya Swāmi. In India itself, they establish festivals in existing temples, and undertake the repair of temples. Immense sums have been spent by them recently in the renovation and restoration of ancient temples. We should not be surprised to be told that the amount spent within the last thirty years alone amounts to a crore of rupees. Being Saivites, they do not generally care for Vaishnava temples. And, even among Saiva temples, only such as have special sanctity, and have been sung about by the Saiva Nainars or Bhaktas, are patronised by them. They have devoted large sums to the establishment of comfortable choultries (rest-houses), feeding houses, Vēdic and recently also Sastraic pāthasālas (schools). They have established schools for the education of