Jan. 1, 1903.] THE TROPICAL 
AGRICULTURIST. 
and clearly cultivated. The seed should be planted 
as soon as ripe in mellow cirilis, like peas, and the 
plants may be tiaiisplanled from the seed beds 
when about a year old. 
They do not withstand the hottest suns 
very well, and it is a good practice to place them 
in a partly shaded situation for another year 
before finally setting them out in the plantB.tion. 
Use plenty of the compost above indicated for the 
young plants and continue the same regularly in 
the field, especially after you begin to gather the 
leaves, as that operation is exhausting to the 
hashes.— Flo7-icla Agriculturist, Oct. 22. 
THE TEA CESS. 
Memo ;— The suojoined letter on this question 
is publisiied for general information, W. Parsons, 
Secretary. 
No. 6652 S.-li.— Calcutta, ISih Decetnber, 1902. 
From — Tlie Government of India, Finance and 
Commerce Department, To — The Secretary, Indian 
'I'ea Association, Calcutta. 
Sir, — I am directed to acknowledge the receipt 
of your letter No. lOOl-O, dated tiie 28th November, 
1902, communicating the views of the Indian Tea 
Association, Calcutta, in connection with the pro- 
posed levy of a cess upon Indian tea. 
2. In tiie Resolution in this Department 
No. 4178 S.R. dated the 1st August, 1902, it was 
stated that the necessary legislation for tiie im- 
position of the cess would be undertaken during the 
present Calcutta session of the Legislative Council 
of the Governor-General, provided that no weighty 
or widely entertained objections were received in 
the interval. The objections received by Govern- 
ment have been ocly three in number, and cannot 
be considered to be either weighty or widely enter- 
tained. The Government of India have accordingly 
decided to proceed with the necessary legislation 
somewhat on the following lines : 
1 From and after the 1st April, 1903, a cesa at 
the rate of J of a pie per lb. (or such lower rate as 
the Governor-General in Council may, from time to 
time, on the recommendation of the Committee herein- 
after referred to prescribe) shall be levied on all tea, 
the produce of India, when exported by sea to any 
foreign port, or when exported by land to any territory 
to which the provisions of section 5 of the Indian 
Tariff Act 1894 (VIII of 1894), have been declared to 
apply. 
2 The proceeds of the cess, after deduction of the 
cost of collection, if any, shall be paid over to a 
Committee of twenty, which shall inolade(a)3 members 
nominated by the Bengal Chamber of Commerce : 
(6) 7 members nominated by the Indian Tea Associa- 
tion; and (o) 10 members nominated by such local 
bodies or Associations interested in tea as the Gov- 
ernment of India may, from time to time, direct. 
3 The fund placed at the disposal of the Coramitee 
of twenty shall be applied by them towards pushing 
the sale and increasing the consumption of Indian 
tea in India as well as in foreign countries. 
4 The accounts of the Committee shall be subject 
to annual audit by officers to be appointed by 
Government, and the auditiors shall be empowered 
to surcharge any item which, in their opinion, has 
been improperly expended. 
5 The cess shall be in force for five years, and 
may be extended for a further term if the Government, 
on the recommendation of the Committee, shall so 
direct. 
6 Government shall have power to mnke rules for 
the administration of the Act. 
3. With reference to the suggestion in para 7 of 
your letter that the Indian Tea Association 
; yal?utta, might nominate five members to serve on 
the proposed Committee, and the Indian Tea Asso- 
ciation, London, two members, I am to say that it 
is not clear how an Association which is not 
domiciled or repre.'^eiited in this countiy can nomi- 
nate representatives, or how it can claim direct 
representation. It is understood that tlie London 
and Calcutta Indian Tea Associations are branches 
cf one body, and that the former has no ollice nor 
recognised representative in India. In these cir- 
cumstances, the Government propose to increase 
the number of members to be nominated by the 
Indian Tea Association, Calcutta, from live to 
seven, so as to enable the latter to nominate mem- 
bers on behalf of tUe Loudon Association if they so 
desire. 
4. I am to add that it is proposed that the Bill 
shall be introduced by an unolficial member of the 
Legislative Council of the Governor- General. I 
have the honour to be, Sir, your most obedient 
servant. 
E N Baker, Offg. Secy, to the Govt, of India. 
■ ♦ 
AMERICAN CAPITAL AND ENTERPRISE. 
THE FORMATION OF A RUBBEB COMPANY TO 
EXPLOIT NORTH BORNEO. 
Before leaving British North Borneo, H. E. 
the Governor entered into an agreement with 
Mr Alleyne Ireland for the formation of an 
American Company to work gutta and rubber 
in this country. 
The Lessee will prospect for and select with 
as little delay as possible such tracts of land as 
he shall require ; and the Lessee shall enjoy 
for the space of two years from the date of 
this agreement the f-ole right to select and 
acquire tracts of rubber and gutta forest or 
land tor the pui^pose of planting and cultiva- 
ting rubber or gutta within the State of British 
North Borneo. —British North Borneo Herald, 
Nov. 17, 
THE MADRAS PLANTERS' LABOUR 
BILL, 
The Planters' Labour Bill has been the occa- 
sion of a long discussion in the Madras Legislative 
Council. Three native members were in opposition. 
The Hon. Mr G Stokes, in introducing the 
Bill, said : — Here in S. India many of us, even 
though we are not employers of organised labour, 
are familiar with the demand for advances en 
many occasions, but we do not realise perhaps 
how nniversal that demand is. Whenever labour 
on a large scale has to be organised it can only 
be done successfully under the system of advances. 
We need not, therefore, be surprised at finding 
that the labour on plantations is nniversally 
organised on this system. It is undoubtedly a 
bad system, but it is so universal and so deeply 
seated in the habits of the labourers that it is im- 
possible either to ignore or overthrow it. Even 
in the great famine of 1876-1878 I remember when 
it was attempted to organise and move the people 
from the inland Districts to the Buckingham 
Canal, it was necessary to make advances and 
the case largely illustrated the inherent evil of 
the system ; for not much above half tiie 
labourers to whom advances were made ever 
turned up on the works. Special oflicers were 
sent to accom|)any the gangs, but notwithstanding 
all watchfulness they melted at every stage yt 
