An indigo factory is usually managed by one of the owners or partners in the concern. Let us take the case of a healthy hardy man a little past thirty years of age, who has served an apprenticeship of several years as an assistant in the factory of which he at length stands forth as manager. He has acquired a certain share as part-owner in the factory, and will thus earn his quota in the profits of the season, whilst he has a separate fixed salary and sundry emoluments in his special capacity as manager. His position is thoroughly independent, if so be that he and his partners have sufficient capital of their own to carry on the expenditure of the concern. If they have not the requisite capital, their agents in Calcutta finance the concern, making such advances as are needed for the purchase of seed, the cost of cultivation, payment of rents, and all the other expenses which must be provided for until the produce of the season can be sold and brought to account. The profitable condition of an indigo factory depends chiefly on the capacity of the owners to provide their own funds, or on their having to borrow them. For as the cultivation is precarious, and the amount of the produce varies from year to year, money cannot be borrowed on such security except at a heavy charge for interest. With commission and other charges the borrower has to pay about twenty per cent. for the capital which he borrows. Of course, it makes a very great difference at the end of the season if twenty per cent. has to be deducted from the net profits of the concern.