COST AND PROFIT. 221 



Total Rs. 



Brought forward ... ... ... 12,000 



Transport to lowlands very likely 8 annas per 

 bushel on 1,900 bushels of "parchment" 



would equal ... ... ... ... ... 950 



Contingencies ... ... ... ... ... 500 



General transport of stores, material, &c. ... 500 



Third year Rs. 13,950 



Expenditure First year 



,, Second year 



,, Third year 



Total expenditure to first crop... ... ... 38,880 



Less value of 400 cwt. at 703. per cwt. ... 14,000 



Estate Dr Rs. 24, 



There are several items that have not been 

 taken into consideration here, but they are all such 

 as can be reserved for consideration of a third and 

 fourth year. Nothing has been said about cattle 

 sheds or manure pits. Sheds may be taken as 

 costing about the same price as substantial coolie 

 lines of the same dimensions if built as they ought 

 to be. Coffee spouting, again, has not been men- 

 tioned, as it is an " improvement" rarely to be found 

 on a garden during the first few years of its exist- 

 ence. Loss by exchange (due to the fact that the 

 English standard is gold, while that of India is 

 fluctuating silver) is a serious matter, a loss in fact 



