ESTIMATE. 
In making an estimate always rather under- 
estimate the outturn and over-estimate the ex- 
penditure. As if the proposed outtuin is not 
made or if too much money is spent, the owners 
are sure to be put out; whereas if an extra 
amount is made for a smaller expenditure, the 
manager will get kudos. The cost of cultivation 
will vary much in wet and dry years and never 
can be estimated for exactly, roads may want 
extra repairs, more charcoal may have to be 
used and a hundred things happen which may 
increase the expenditure. Tea should be mado 
for about Rs. 20 a maund, or less, if there is no 
new cultivation. When a garden makes 44 
maunds an acre, a coolie an acre will be wanted, 
but when gardens can only turn out 8 maunds 
per acre, 2 coolies ought to do for 8 acres. But 
at the same time, if an increase is expected, it is 
better to err on the side of having too many 
coolies, as if the leaf once gets away, it will be 
very serious loss. Nearly every garden in the 
