I think that it is reasonable to expect quite as good tea to be produced here as in Kumaon.[14] I have not tasted the Kumaon tea, but, from the opinion expressed on it in England, I am satisfied that it is a very drinkable beverage, and that with similar success here, the tea will be a valuable addition to our products. I have recently tried two kinds of the Assam tea presented by Mr. Stokes to a friend. They are excellent teas, and I shall be well content to have an equally good article manufactured here. Mr. A. Macfarlane's report on the tea plants in Mr. Smith's ground is annexed:-- "According to your request I have the pleasure of transmitting you my opinion of the tea plants in your garden in this place. The two larger plants have made very good progress, considering their closeness to each other, which prevents them from throwing their branches freely in every direction, but as they have attained so great a size I would not recommend their being transplanted, because let it be done ever so carefully, the roots must receive more or less injury, and should the injury be great the death of the tree is certain. The smaller ones on the contrary are much stunted; this is caused by their confined situation, being completely choked up by the rose trees, which prevents their receiving a proper supply of light and air, so necessary to vegetation. They are also planted too closely, and, as the plants are still small, by availing yourself of the most favourable season, and using great care in the operation, they might he transplanted with safety, and should then be placed at a distance of not less than six feet apart. The difficulty of transplanting is occasioned by the depth to which the root penetrates, as it generally grows downwards, and in a large tree is principally in the subsoil. The larger plants should be pruned of their lower branches to allow a free current of air. This operation is generally performed in November, but any time during the cold season or before the rains, while the plant is at rest, would answer: as I have no knowledge of this climate, I would leave it to more experienced persons to judge of the proper season. To conclude, the plants are in a very healthy condition, and had they been in the hands of a cultivator, would now have been giving a very fair supply of produce. The small sample I tried was of a very good flavor, but on account of the defective manner of manufacture, for want of proper materials, no proper judgment can be formed." (Simmonds's Col. Mag., vol. xvi. p. 44.) Report upon the Tea Plantations of Deyra, Kumaon and Gurhwal, by Robert Fortune, Esq., addressed to John Thornton, Esq., Secretary to the Government, North Western Provinces, dated Calcutta, September 6th, 1851:-- KAOLAGIR TEA PLANTATION.