1 62 CULTIVATION AND MANUFACTURE OF TEA. 



Brought forward Rs. . 59,900 



Cultivating first 100 acres, at Rs. 70, second 



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



18,000 

 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 Y . 5,357 



Total expense to make the 3OO-acre garden 83,2 5 7 



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 ( 



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



Nurseries and labour transplanting } . . 500 

 Repairs, buildings 2 . . . . . 500 

 Cultivating first 100 acres, at Rs. 80, second 



at Rs. 70, third at Rs. 60 per acre 3 . 21,000 



23,400 



* See note' p. 161. 



1 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 yeai s, nurseries for vacancies are calculated at Rs. 50x3, 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. 



2 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 169.) 



For the rates assumed here see page 82. 



