CULTIVATION. 85 



The above rates in the case of a 3oo-acre garden making 

 will include everything but buildings. 



The rates are progressive, because the expenditure on 

 the following increases, or should increase, yearly. 



1. Manager's pay (say every second year). 



2. Assistant (first entertained, say third year). 



3. Cost and wear of tools. 



4. Cost of pruning. 

 5.. Cost of cultivation. 



6. Cost of manure. 



7. General expenses. 



No cost for Tea manufacture is included in the above, 

 as this is estimated for separately. See table at pages 160, 

 161, and 162. 



Keeping up high cultivation in every way and manuring 

 liberally, a made garden in full bearing can be kept up to 

 its highest producing powers (including the pay of the 

 manager, establishment, and everything else) for Rs. 100 

 per acre per annum. 



An acre of Tea may, I am aware, be kept up in a manner 

 for Rs. 50 or so yearly, but the profit on such a plantation 

 must be nil. 



On the contrary, with the above expenditure per acre, 

 on a good and favourably located garden, the profit will be 

 very large. See table at page 172. 



It is with Tea as with all other cultivation. It has been 

 proved in England, and in all other countries where really 

 high cultivation is followed out, that the higher the system 

 followed the greater the profit. 



