ji^TLY— siirT. 1857.] Ootacamimd Government Garden. SOI 
quantity, and from the Reports received a few deductions may be 
drawn as to their comparative value. 
J^: * -5^ * i?f * 
Finances. — The statement in future years may be improved by 
entering more into detail, and showing clearly the various items of 
receipt and expenditure,' as for instance, the expenses of the Kul- 
hutty Nursery and the Horse Allowance for visiting it, and the 
monthly outlay for labour. These appear at present under the 
head of " Working expendUure." The accounts should be audit- 
ed by one or more of the Garden Committee. 
In the previous report of the Garden, it was stated that the total 
outlay was about rupees 200 per mensem, but this year, I am happy 
to observe that the income has risen to nearly rupees 400 per men- 
sem, being 100 rupees of Government allowance and about 300 
rupees by sales ; this shows an encouraging state of progress in a 
financial point of view, and has allowed Mr. Mclvor to carry out 
considerable improvements in the Upper Garden. 
Prices. — The extreme facility with which many trees and plants 
may be propagated, and the comparative mildness of the winter, 
during which season many exotics continue to grow from cuttings 
(if planted out of the reach of frost) would warrant their sale at a 
reduced rate. 
It is the object of Government to introduce as many species as 
possible at the lowest cost, consistent with the repayment to the 
garden of the actual expenses of introduction and propagation, 
with a sufficient surplus to meet the repairs of buildings, &c. and 
to admit of the extension of operations. 
A strong feeling generally prevails that the prices named in the 
Catalogue are high, and I cannot doubt, but that advantage would 
arise from lowering them (as formerly urged by me). I have dis- 
cussed this point with Mr. Mclvor, who naturally adduces the 
fact that the income of the Garden depends largely upon sales ; I 
am disposed to meet his objection by recommending that Govern- 
ment should sanction the debit of the actual cost of drugs supplied 
to the Medical Board, and of trees to the Department Public 
