156 CULTIVATION AND MANUFACTURE OF TEA. 



and combined with this, the only true test is the balance 

 sheet at the end of each season. 



Shortly, it is not by the form, the nicety, the detail of 

 accounts between manager and employer, that success is 

 ensured or even forwarded. It is, as far as accounts are 

 concerned, by the forms and system the manager adopts as 

 between him and his subordinates, and these he should be 

 able to show are good to the employer, or anyone deputed 

 by him to visit the garden. 



The profit shown yearly, whether it is large or small, 

 all things considered, is, however, the only true ultimate 

 test. 



