Aug, 1, 1899.J THE TROPICAL AGRICULTURIST. 
121 
Regarding the item of " stores' outlay " only such 
portion as is actually consumed during the season 
shoulil be entered to debit of the year's account, 
and this figure should be derived from the garden 
at tiie end of the year, supported by detailed lists 
of stock on hand. For all stores purchased, the 
agents would keei) "Suspense Account " wirii the 
garden, writing off " deficiencies " onij-, annually, 
ii'id carrying forward " balances " as an asset. 
There is little trouble or risk attending this plan, 
which, indeed, some have adopted. The mere 
fact of the purchase of a certain amount of stores 
during the year, does not necessarily entitle 
that amount to be altogether debited in 
that year's account, but we believe it often is so 
done. Thus matters are made to look worse than they 
really are, besides which, if the manager is paid 
partly by commission, he may stand, thus, to be 
much prejudiced in any one year, and the next 
he may die or leave. 
The expenditure on the garden during the sea- 
son is, (except in respect to bonuses, new machi- 
nery and buildings), of course, all fairly debitable to 
that season ; but it may be quite otherwise in 
respect to certain items oi payment through agents 
in Calcutta. We would, as we say, havt: only 
80 much of that expenditure as really belongs to 
the season, entered in the statement of the years 
expenditure. Supposing, for instance, an original 
batch of tiiree years' agreement coolies to be for- 
warded, 50 per cent, only (say) of engagement 
and importation cost should be debited to the first 
year— the remainder being recoverable during the 
next two years. The same may be said, also, of 
coolie bonuses, only in this case, as the people 
have become, then, acclimatised, the cost might 
fairly be distributed equally over the whole period 
of re-engagement. This i.s sometimes done, it 
should be always done ; and so, also, to the 
matter of stores proper, before adverted to. 
We would greatly multiply the headings at pre- 
sent in use. There is no diihculty, trouble, or ex- 
pense in so doing. Vouchers bemg made out foi 
every item of expenditure, and submitted for pass- 
ing to the competent authority, it would only need 
to endorse, on the face of each voucher, when 
passing it, the account to which it was to go. 
These vouchers being properly posted, shareholders 
would thus be able to see, at a glance, what was 
the amount of each main item of expenditure ; 
and assuming that a uniform system was thus 
tiieadopted, a comparison of the cost of working, 
the several companies could readily be made 
taking into account, of course, their relative, 
acreage, and any special circumstances prevailing. 
At present tea companies' reports can scarcely 
be said to afford sufficient information to stiare- 
holders, nor are the accounts detailed in a manner 
sufficient to permit of that examination and com- 
parison which it is the duty of the shareholders 
to make, and which, we submit, it would be de- 
sirable that agents should render easy and prac- 
ticable, even in their own interests. — The Planter, 
June 17. 
PLANTING NOTSS. 
Ceylon Tea in AMiciucv.— We dhect atten- 
tion to the communication by Mr. Piueo published 
in another colnniu in which it is shown that tlie 
way in which to .secure and ' hold ' the consumer 
is by working through the retailer who should 
be assisted in every reasonable vvay by the Com- 
missioner in advertising and through demons- 
trations. 
Fertilizers should not be allowed to come is 
direct contact with the seed of any crop. This 
caution is constantly urged in tertilizing pamph- 
lets and otherwise, but most of us fail to properly 
heed it. Careful and scientific tests have shewn 
that " ammonia nitrate of soda, elilorate and sul- 
phate of i)otash and nmuior.iated supci pho.-<phates 
exe: l an icjui ious efiect upon tlie germina>ion of 
seed in general." But this can be wholly avoided 
by mixing the fertilizer with the soU.— Hawaiian 
Planter's Montldij. 
Jarraii-Wood PAVING IN LONDON.— Austra- 
lian wood as a paying material is ousting the 
softer woods previously in use in London. Iti the 
report to the Vestry of the Chairman of the St. 
Paneras Department of Works it is stated that the 
hard Australian wood lasts longer and decreases 
splashing. The western section of Enston Road 
was paved seven years ago v.\ section of Swedish 
Jarrah, and Karri blocks. The Swedish timber 
broke up so rapidly that a vote of urgency had to 
be obtained for replacing it with the Jarrah 
blocks. — Home paper. 
The Opiu.m Trade of Bengal : Immknse 
Increase. — It is notified that during liie calen- 
dar year 1,900 not more 44,400 chests of Bengal 
opium will be offered for sale, and not more 
than 3,700 chests in each month ; also that not 
more than 2,000 chests each moiuh will he Be- 
nares oijium, and not more than ],70o Patna 
opium. No reduction in these quantities will be 
made without three months' notice. The figures 
show in a striking manner how production niust 
have increased in the North-West I'rovinces and 
Ounh, Ghazipur and Patna having changed places 
in respect of the quantity of opium manufactured 
— Pioneer, June 25. 
A Living Adverti.sement for Cevlon-In- 
Diy>N Tea.— jThus the American Grocer -—A 
JSicholson. of New York, resident representative 
of the Ceylon and India tea growers, was a wel 
come visitor among the " trade" here last week" 
Mr. Nicholson is a worthy specimen of our English 
cousins, and if he has thus developed by the 
stimulatiing effects of Cej'lon-India tea, he presents 
in his physical and social qualities a " birr card" 
to encourage its more general use. Mr. Nicholson 
states that the sales of the above tea in Philadel- 
phia ai e in the proportion of 500 chests as a^^ainst 
5 chests five years ago. Coupling the above'fHcIs 
we shall certainly look for a generation of Uuaker 
giants when our growing tea-drinkers shall ma- 
ture. 
Coffee in Mexico. -The "North American 
Review" has a paper on " Mexican Haciendas 
-the peon system that is the labour 
supply. The writer makes out that of the 
three divisions of Mexico, "cold " "tem 
perate" and "hot," haciendas (plantations) 
in the last pay best, and up to a few vears 
a^o were calculated to yield a yearly interest 
°* }^ P'''' ''^'^ *° ^'^Pay outlay 
in half-a-dozen years. From "coffee" even 
now, we are told, a yearly income of 20 
per cent, on the value of plantations in 1892 
can be got; while a majority of the coffee 
investments established five or six vears 
ago now yield from 40 to 150 per cent on 
the sum of their cost. This is too hia-hlv 
coloured to be accepted ; because we cannot 
behave that the hard-headed Ceylon planters 
who exploited Mexico in 1897, would have 
declined to invest, had there been such nrofitq 
available. *^ ^ 
