123. If the tropical year be adopted as the solar year of Burma, and the watat continue to be placed as in the current Metonic cycle, there are some preliminary adjustments to be considered. In the first place, in order that the month in which the solar year begins may always be Tagu, and that the Labyi which marks the beginning of Lent may always occur when the moon is in Athanli, it is necessary that Thingyan Tet should be put about 712 days earlier in the season than it is at present. The sun's position at Thingyan Tet marks the zero of longitude; if that zero be moved westwards Athanli will move westwards to an equal extent, and will thus adjust itself to the moon's position at Wazo Labyi as it is in the current cycle.
124. There is no apparent reason why Thingyan Tet should not always be put at midnight. Under the Burmese system the civil month always begins at midnight though the lunation does not. It would be only consonant with this practice to make the civil solar year begin at midnight. It has been shown that the European calendar is a practically perfect index of the seasons. It would be obviously convenient if the Burmese solar year always began at midnight of the same day of the European calendar, say midnight of 7th—8th April. Early in the 12th century B. E. it varied between the 11th and 12th April. It is now 15th April.
125. If any reform of the calendar be undertaken it would be worth while to correct the error of the calendar month. Table VIII shows how this error has grown in twelve centuries. In the 29 years from 1235 to 1263 B. E. the Lagwè was the day on which mean new moon occurred only eight times, namely in
| March | 1873 |
| May | 1873 |
| August | 1874 |
| October | 1874 |
| August | 1883 |
| October | 1883 |
| November | 1883 |
| January | 1884 |
In 171 months Lagwè was one day too early. In 172 months it was two days too early. In 9 months it was three days too early, namely in
| February | 1880 |
| April | 1880 |
| October | 1890 |
| December | 1890 |
| February | 1891 |
| April | 1891 |
| February | 1896 |
| April | 1896 |
| April | 1901 |
