The lake of Bheemtal is situate in latitude 29 deg. 20 min. north, and in longitude 79 deg. 30 min. east. It is 4,000 feet above the level of the sea, and some of the surrounding mountains are said to be 8,000 feet. These form the southern chain of the Himalayas, and bound the vast plain of India, of which a glimpse can be had through the mountain passes. Amongst these hills there are several _tals_ or lakes, some flat meadow-looking land, and gentle undulating slopes, while higher up we have steep and rugged mountains. It is amongst these hills, that the Bheemtal tea plantations have been formed. They may be classed under three heads, viz.-- 1_st. Anoo and Kooasur plantations_.--These adjoin each other, are both formed _on low flat land_, and together cover about forty acres. The plants do not seem healthy or vigorous; many of them have died out, and few are in that state which tea plants ought to be in. Such situations never ought to be chosen for tea cultivation. The same objection applies to these as to those at Deyra, but in a greater degree. No doubt, with sufficient drainage, and great care in cultivation, and the tea plant might be made to exist in such a situation; but I am convinced it would never grow with that luxuriance which is necessary in order to render it a profitable crop. _Besides, such lands are valuable for other purposes_. They are excellent rice lands, and as such of considerable value to the natives. 2_nd. Bhurtpoor plantation_.--This plantation covers about four and a half acres of terraced land on the hill side, a little to the eastward of those last noticed. The soil is composed of a light loam, much mixed with small pieces of clay-slate and trap or green-stone, of which the adjacent rocks are composed. It contains a small portion of vegetable matter or _humus_. Both the situation and soil of this plantation are well adapted to the requirements of the tea shrub, and consequently we find it succeeding here as well as at Guddowli, Hawulbaugh, Almorah, and other places where it is planted on the slopes of the hills. 3_rd. Russia plantation_.--This plantation extends over seventy-five acres, and is formed on sloping land. The elevation is somewhat less than Bhurtpoor, and although terraced in the same way, the angle is much lower. In some parts of the farm the plants are doing well, but generally they seemed to be suffering from too much water and hard plucking. I have no doubt, however, of the success of this farm, when the system of cultivation is improved. I observed some most vigorous and healthy bushes in the overseer's garden, a spot adjoining the plantation, which could not be irrigated, and was informed they "never received any water, except that which fell from the skies."