MANAGEMENT. 



155 



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 competent person 

 visiting the garden can easily ascertain, and in default of this, 



