158 CULTIVATION AND MANUFACTURE OF TEA. 



Tea Store Account. 



Regarding accounts between the manager and his em- 

 ployers, I think they should be of the simplest kind. If a 

 man can be trusted he should be trusted ; if he cannot, no 

 system of accounts will restrain him, and he should be 

 kicked out. A simple account current, furnished monthly, 

 showing under few heads the receipts and expenditure, is all 

 that can be required. It is not by any papers received from 

 a manager that an opinion can be expressed as to how he 

 does his work, and how the plantation progresses. A com- 

 petent person visiting the garden can easily ascertain, and 



