COST OF MAKING A GARDEN. l6l 



Brought forward Rs. . 8,400 

 Nurseries for vacancies and labour trans- 



planting* . . . . . '-.'' 200 

 First temporary buildings . , . . 1,000 

 All expenditure to plant 100 acres, at Rs. 80 



per acre l . . ., , -, f . . 8,000 

 Cultivating the said 100 acres first year, at 



Rs. 50 per acre 2 . . . . . 5,000 



22,600 

 2nd year (1876). 



60 maunds seed, at Rs. 70 * . . . 4,200 



Nurseries and labour transplanting * . . . 300 

 Repairs, buildings and some new ones still of 



a temporary nature , r , , . . , , , 500 

 All expenditure to plant the second 100 acres, 



at Rs. 70 per acre 1 . , . 7,000 

 Cultivating first 100 acres, at Rs. 60, second 



100 acres, at Rs. 50 per acre 2 y . 1 1,000 



23,000 



70 maunds seeds, at Rs. 70 * ' . * . . 4,900 



Nurseries and labour transplanting * . . 400 

 Buildings for Tea manufacture (temporary) 



and repairs to buildings . . . 3,000 

 All expenditure to plant the third 100 acres, 



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



Carried over . * . 5 9,900 



* See note l p. 160. 



1 The expenditure for planting the 100 acres each year includes cutting and 

 clearing jungle, removing roots, digging, staking, pitting, and sowing the seed. 

 In fact all expenditure including part of the pay of Manager and Establishment. 

 The rate per acre decreases each year, because each year there is more expenditure 

 of other kinds, which helps to pay for the Manager and Establishment. 



2 The reason why the rate for cultivation on the 100 acres planted each of 

 the three first years increases each year, is given in the table and remarks at 

 pages 82 and 83. 



M 



