Amongst some hills near the upper portion of this district, two small tea plantations have been formed under the patronage and superintendence of Captain Ramsey, Senior Assistant Commissioner of Kumaon. Each of them cover three or four acres of land, and had been planted about a year before the time of my visit. In this short space of time the plants had grown into nice strong bushes, and were in the highest state of health. I never saw, even in the most favoured districts in China, any plantations looking better than these. This result, Captain Ramsay informed me, had been attained in the following simple manner:--All the land attached to the two villages with which the tea farms are connected, is exempted from the revenue tax, a sum amounting only to 525 Rs. per annum. In lieu of this, the assamees (cultivators) of both villages assist with manure, and at the transplanting season, as well as ploughing and preparing fresh land. In addition to this, one chowdree and four prisoners are constantly employed upon the plantations. The chief reason of the success of these plantations, next to that of the land being well suited for tea cultivation, may, no doubt, be traced to a good system of management; that is, the young plants have been carefully transplanted at the proper season of the year, when the air was charged with moisture, and they have not been destroyed by excessive irrigation afterwards. The other zemindaree plantation at Lohba might have been now in full bearing had the same system been followed. From the description thus given, it will be observed that I consider the Kutoor plantations in a most flourishing condition. And I have no doubt they will continue to flourish, and soon convince the zemindars of the value of tea cultivation, providing three things, intimately connected with the success of the crop are strongly impressed upon their minds; viz., the unsuitableness of low wet lands for tea cultivation; the folly of irrigating tea as they would do rice, and the impropriety of commencing the plucking before the plants are strong, and of considerable size. I am happy to add, that amongst these hills there are no foolish prejudices in the minds of the natives against the cultivation of tea. About the time of my visit, a zemindar came and begged two thousand plants, to enable him to commence tea growing on his own account. It is of great importance, that the authorities of a district, and persons of influence, should show an interest in a subject of this kind. At present the natives do not know its value; but they are as docile as children, and will enter willingly upon tea cultivation, providing the "Sahib" shows that he is interested in it. In a few years the profits received will be a sufficient inducement.