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AMHERST, a town and district in the Tenasserim division of Lower Burma. The town is situated about 30 m. S. of Moulmein. It was founded by the British in 1826 on the restoration of the town of Martaban to the Burmese, and named in compliment to the governor-general of India of that day; but in 1827 the headquarters were transferred to Moulmein. Amherst has been eclipsed in prosperity by the latter city, and is now merely a bathing-place for Moulmein.

The district forms a narrow strip of land between the Indian Ocean and the mountains which separate it from the independent kingdom of Siam. It has an area of 7062 sq. m. and had a population in 1901 of 300,173; it consists partly of fertile valleys formed by spurs of mountain system which divides it from Siam, and partly of a rich alluvial tract created by the great rivers which issue from them. The most important of these are the Salween and the Gyaing, formed by the junction of the Hlaingbwè and Haungtharaw rivers. The river highways bring down inexhaustible supplies of rice to Moulmein, the chief town of the district, as also of the province of Tenasserim. The district is subject to very heavy rainfall approaching 150 in. in the year, and has a uniform temperature of about 80° F. throughout the twelvemonth.