THE northern and north-eastern boundaries of Upper Burma have not yet been finally demarcated. In general terms it may be said that Upper Burma lies between the 20th and 27th parallels of north latitude and between the 92nd and 100th parallels of east longitude. The greatest distance from east to west is about 500 miles; from north to south about 450 miles. The area of the Upper Province is estimated at 83,473 square miles and that of the Shah States, Northern and Southern, at a little over 40,000 square miles. On the north the boundaries are: the dependent State of Manipur, the Naga and Chingpaw hills, and the Chinese province of Yünnan; on the east the Chinese province of Yünnan, the Chinese Shan States, the French province of Indo-China, and the Siamese Tai (or Lao) States; on the south Lower Burma; and on the west Arakan and Chittagong.Within these boundaries, but administered