_The manufactory_.--The rooms of the manufactory ought to be large and airy, and to consist of--1st, a black tea manufactory; 2nd, a green tea manufactory; 3rd, winnowing room; and 4th, airing room. At Almorah the black tea manufacturing room is 53 feet long by 20 broad, and the other three, 20 by 24. The walls are 18 feet in height. _Implements required in manufacturing_.--In the body of this report I have noticed all the different kinds of implements required, I may however, again briefly notice them, and give a short account of each. Cast-iron Pans--In the manufactory there are two kinds in use, one received from China, the other from England. Both are considered equally good by the tea manufacturers, though in firing green tea they prefer the Chinese ones, as they are thinner, and are thus by them better able to regulate the heat. The Chinese pans are two feet two inches in diameter, and 10 inches in depth, by about one-eighth of an inch in thickness. The English pans are two feet two inches in diameter, and eight inches in depth, and rather thicker than the Chinese. The oven for making black tea is made of kucha brick. In height it is two feet nine inches, in length, three feet, and in breadth three feet one inch. Door one foot five inches in height, and 11 inches in breadth. The base of the oven is 10 inches elevated above the floor of the manufacturing room. The oven with double pans for manufacturing green tea, is also built of kucha bricks. It is three feet in height and three feet in breadth; base of oven one foot in height. Door one foot six inches in height, and 10 inches in breadth. The pans are placed horizontally. A brush made of split bamboo, used in sweeping the tea leaves out of the pans. A basket for receiving tea from the pan when ready to be rolled. It is 2 feet long, and 1½ feet broad, and gradually increases in depth from before backwards to 6 inches. It is made of bamboo. The mat made of bamboo for placing on the table when the tea leaves are about to be rolled. It is 8 feet long and 4 feet broad. A flat basket made of bamboo for spreading out the tea leaves when they have been rolled on the mat. These flat baskets are of various sizes, varying from 3 to 5 feet in diameter. A flat sieve basket of 2 feet in diameter, made of bamboo, upon which the rolled tea leaves are placed, and which is deposited in the centre of the double-coned basket. Double-coned baskets. The height of these baskets varies from 2 feet 2 inches to 2 feet 6 inches, external diameter 2 feet 8 inches. In the centre there are some pegs of bamboo to support the flat sieve basket on which the tea rests. Forked sticks for turning leaves.