WANT OF ACCOUNTS. 
There were no regular accounts of estate coolie ad- 
vances, MS the kanganies punctually paid up, the first or 
second pay-day. They used sometimes to apologize 
for not ] aying up on the first pay-day, stating, most 
reasonably and correctly, that the people requi ed money 
for current supplies, but that it would all be settled next 
pay-Hay, which was doi e. Fancy a kaagani in these 
times apologizing for not paying up his del )t on first 
pay-day after he was advanced ! Another plan was, 
on senuing a kangani to the coast with advances, he 
would make arrangements with a gang left t ehind on 
the estate, to pay up his advance, so i hat it was some- 
times paid before the actual debtor ari ived back again 
with coolies from the coast. 
nice was issued by the estates in the outlying locali- 
ties at 6s. per bushel, and on the nearer ones about 
Gampola at 5s. At these rates a consiflerable profit was 
placed to the credit of the estate, unless, as in some 
instances, the manager had the supply of ri e in his 
own hands, as a perquisite. One manager on a large 
estate in Kadugannav/a, from this source, in addition 
to his pay, used t ) clear a profit of sevt-ral hundreds 
per annum. 
It was often difficult to get tbe coobes to accept a 
proper allowance of rice. They used frccpiently to 
draw only half or three-quarters of a bushel per month, 
in fact they starved tuemotlvcs, and wh u^ed to compel 
them to take a full supply, letting them know, with 
decision, that if they did not draw a simp'y r-ecessary 
for the monthly ccnsiim[<tion, tuat tliey would lie cuaeged 
with it, whether or no. A good inau, after full work, 
on deducting his rice, would p^olaably have a balance of 
ils. or 12s. to receive. In addiiioii to rice, we used 
to issue one measute of salt per munih at 4d.. four or 
six coconuts at IJ'b, and s-^veral salt fish at various 
prices, according to s'ze and quality. So that the 
making up of the balance <iue on the check»roils in- 
volved a somewhat greater a'l'ciint of calculation than 
in the present times. Fait if tbe making O'd of the 
balance of the check-nil involved greater calculation, 
when the check»roll was made out so were the accounts, 
as it wassail the account we were in the habit of 
rendering. The pre ent exact a>d precise method of 
monthly accounts was little, if at all, in use. We 
merely forwarded balance due on check -roll, super- 
intendence, carpenters’ and ma'ons’ wages, &c.- No 
reference was made to the distribution o^f labour, and 
its cost, so that proprietors or managers never exactly 
knew what their weeding, p uning, manuring, gather- 
gog, or c op expense^ were. Now only fancy a manager 
ming on this way, in our present times ! He would 
