1. _Situation and extent_.--This plantation is situated in the Province of Eastern Gurhwal, in latitude 30 deg. 8 min. north, and in longitude 78 deg. 45 min. east. It consists of a large tract of terraced land, extending from the bottom of a valley or ravine to more than 1,000 feet up the sides of the mountain. Its lowest portion is about 4,300 feet, and its highest 5,300 feet above the level of the sea; the surrounding mountains appear to be from 7,000 to 8,000. The plantation has not been measured, but there are, apparently, fully one hundred acres under cultivation. There are about 500,000 plants already planted, besides a large number of seedlings in beds ready for transplanting. About 3,400 of the former were planted in 1844, and are now in full bearing; the greater portion of the others are much younger, having been planted out only one, two, and three years. 2. _Soil and culture_.--The soil consists of a mixture of loam, sand, and vegetable matter, is of a yellow colour, and is most suitable for the cultivation of the tea-plant. It resembles greatly the soil of the test tea districts in China. A considerable quantity of stones are mixed with it, chiefly small pieces of clay-slate, of which the mountains here are composed. Large tracts of equally good land, at present covered with jungle, are available in this district without interfering in any way with the rights of the settlers. I have stated that this plantation is formed on the hill side. It consists of a succession of terraces, from the bottom to the top, on which the tea bushes are planted. In its general features it is very like a Chinese tea plantation, although one rarely sees tea lands terraced in China. This, however, may be necessary in the Himalayas, where the rains fall so heavily. Here, too, the system of irrigation is carried on, although to a small extent only, owing to the scarcity of water during the dry season. 3. _Appearance and health of plants_.--This plantation is a most promising one, and I have no doubt will be very valuable in a few years. The plants are growing admirably, and evidently like their situation. Some of them are suffering slightly from the effects of hard-plucking, like those at Kaolagir; but this can easily be avoided in their future management. Altogether, it is in a most satisfactory condition, and shows how safe it is in matters of this kind to follow the example of the Chinese cultivator, who never makes his tea plantations on _low rice land, and never irrigates_. HAWULBAUGH PLANTATION (NEAR ALMORAH).