_1st. Situation and extent_.--This tea farm is situated on the banks of the river Kosilla, about six miles north-west from Almorah, the capital of Kumaon. It is about 4,500 feet above the level of the sea. The land is of an undulating character, consisting of gentle slopes and terraces, and reminded me of some of the best tea districts in China. Indeed, the hills themselves, in this part of the Himalayas, are very much like those of China, being barren near their summit and fertile on their lower sides. Thirty-four acres of land are under tea cultivation here, including the adjoining farm of Chullar. Some of the plants appear to have been planted in 1844; but, as at Paorie, the greater number are only from one to three years old. 2_nd. Soil and culture_.--The soil is what is usually called a sandy loam; it is moderately rich, being well mixed with vegetable matter. It is well suited for tea cultivation. The greater part of the farm is terraced as at Guddowli, but some few patches are left in natural slopes in accordance with the Chinese method. Irrigation is practised to a limited extent. 3_rd. Appearance and health of the plants_.--All the young plants here are in robust health and are growing well, particularly where they are growing on land where water cannot flood or injure them. As examples of this, I may point out a long belt between Dr. Jameson's house and the flower garden, and also a piece of ground a little below the house in which the Chinese manufacturers live. Some few of the older bushes appear rather stunted; but this is evidently the result of water remaining stagnant about the roots, and partly also of over plucking; both defects, however, admit of being easily cured. LUTCHMISSER AND KUPPEENA PLANTATIONS. 1_st. Situation and extent_.--These plantations are on the hill side near Almorah, and about 5,000 feet above the level of the sea. The situation is somewhat steep, but well adapted to the growth of tea. The former contains three acres, and the latter four acres under cultivation. 2_nd. Soil and culture_.---The soil is light and sandy, and much mixed with particles of clay-slate, which have crumbled down from the adjoining rocks. I believe these plantations are rarely irrigated, and the land is steep enough to prevent any stagnant water from remaining about the roots of the plants. 3_rd. Appearance and health of plants_.--Most of the bushes here are fully grown, and in full bearing, and generally in good health. On the whole, I consider these plantations in excellent order. BHEEMTAL PLANTATIONS.