COST OF MAKING A GARDEN. 167 



gthyear (1883), and all years after. 



Nurseries, at Rs. 500* ) 



\ 1,000 

 Repairs to buildings, at Rs. 500 t 



Cultivating the 300 acres, at Rs. 100 per 



acre J 30,000 



31,000 



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 172, 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 

 70 and 162. 



* See note J, p. 165. 

 f See note , p. 165. 

 J See note H, p. 165. 



