164 CULTIVATION AND MANUFACTURE OF TEA. 



Nothing is allowed for interest after the third year, for 

 soon after that, viz. fifth year, the garden begins to give profits 

 on the yearly operations. 



All the above figures are carried out in the table in the 

 next chapter, page 169, and how large the profits on Tea 

 may be will there be seen. 



In none of the estimates of cost, up to this, is the expense 

 of manufacturing the Tea included. It would have been 

 very inconvenient to do so. The cost is so much per maund of 

 Tea, and I prefer estimating the Tea at its market rate minus 

 the cost of manufacture shown at pages 69 and 159. 



