COST OF MAKING A GARDEN. 165 



Brought forward Rs. . 53>9 o 



All expenditure to plant the third 100 acres, 



at Rs. 60 per acre * . . . . 6,000 

 Cultivating first 100 acres, at Rs. 70, second 



at Rs. 60, third at Rs. 50 per acre t . 18,000 



24,000 

 Interest on first year's outlay, two and a 



half years, second year's outlay, one 

 and a half years, third year's outlay half 

 year, at Rs. 5 per cent, per annum . 5>357 



Total expense to make the 3Oo-acre garden 83,257 



The garden is now made at a cost, including interest on 

 all outlay of Rs. 83,257, and I am very confident that a good 

 3oo-acre garden can, as set out, be made for that sum. The 

 rates assumed are so liberal that a fair margin is allowed for 

 bad seed or any other misfortune. 



4th year (1878). 



20 maunds seed, at Rs. 70 % . . 1,400 



Nurseries and labour transplanting . 500 



Repairs, buildings . . . . . 500 

 Cultivating first 100 acres, at Rs. 80, second 



at Rs. 70, third at Rs. 60 per acre || . 21,000 



23,400 



* See note -f, p. 164. f See note J, p. 164. 



J The seed to be bought is now less each year, as it is produced on the 

 garden, and after the fifth year no more has to be purchased. From the 

 fourth, and all subsequent years, nurseries for vacancies are calculated at 

 Rs. 500, which is enough, as the garden has been previously yearly replenished. 

 This expenditure will be continual as long as the garden lasts, for there will 

 always be some vacancies to replace. 



Rupees 500 is a fair sum to estimate for ordinary annual repairs to build- 

 ings, and it will be required as long as the garden lasts. A temporary Factory 

 was made in 1877, and a permanent building is now allowed for in 1881. Per- 

 manent Manager's and Assistant's houses are also allowed for in 1882. The 

 garden can afford this now, for the profits are large. (See table at page 172.) 



I! For the rates assumed here see page 84. 



