22 The Manager, 



said that his duties are many, and we will now 

 proceed to describe some of them for the incipient 

 assistant, the manager of the future. 



The Manager's chief work is in his katchary or office, 

 and his chief duty the regulation of all matters 

 intimately connected with the cultivation and manu- 

 facture of indigo. His other business, though arduous, 

 and often more vexatious than his business proper, 

 necessarily holds a secondary place, being created 

 by, and therefore tributary to, it. In most head 

 factories the account-books of all the factories are 

 examined and passed every month by the Mana- 

 ger, who approves, or otherwise, as he deems fit. 

 The Assistant, although enjoying a certain amount 

 of discretionary power, is not master of his own 

 expenditure, being responsible to the Manager by 

 whom he is appointed ; whilst the Manager is 

 directly responsible, not only for his own, but also 

 for the acts of his subordinates of every grade. 

 Thus, a vast deal of trouble is cast upon the should- 

 ers of the Manager of the concern. By factory- 

 accounts I would be understood to mean all such 

 as pertain to the actual working and carrying on 

 of the factory itself in all its branches. The rami- 

 fications are numerous. We have the establish- 

 ment, European and native ; all accounts connected 

 with the cultivation of the ziraths> or fields, in which 



