The Chinese manufacturers, who were obtained some years since from Calcutta or Assam, are, in my opinion, far from being first-rate workmen; indeed, I doubt much if any of them learned their trade in China. They ought to be gradually got rid of and their places supplied by better men, for it is a great pity to teach the natives an inferior method of manipulation. The men brought round by me are first-rate green tea makers, they can also make black tea, but they have not been in the habit of making so much black as green. They have none of the Canton illiberality or prejudices about them, and are most willing to teach their art to the natives. I have no doubt some of the latter will soon be made excellent tea manufacturers. And the instruction of the natives is, no doubt, one of the chief objects which ought to be kept in view, for the importation of Chinese manipulators at high wages can only he regarded as a temporary measure; ultimately the Himalayan tea must be made by the natives themselves; each native farmer must learn how to make tea as well as how to grow it; he will then make it upon his own premises, as the Chinese do, and the expenses of carriage will be much less than if the green leaves had to be taken to the market. But as the zemindars will be able to grow tea long before they are able to make it, it would be prudent, in the first instance, to offer them a certain sum for green leaves brought to the government manufactory. I have pointed out the land most suitable for the cultivation of tea, and shown that such land exists in the Himalayas to an almost unlimited extent. But if the object the government have in view be the establishment of a company to develop the resources of these hills, as in Assam, I would strongly urge the propriety of concentrating, as much as possible, the various plantations. Sites ought to be chosen which are not too far apart, easy of access, and, if possible, near rivers; for, no doubt, a considerable portion of the produce would have to be conveyed to the plains or to a sea-port. In my tour amongst the hills, I have seen no place so well adapted for a central situation as Almorah, or Hawulbaugh. Here the government has already a large establishment, and tea lands are abundant in all directions. The climate is healthy, and better suited to a European constitution than most other parts of India. Here plants from nearly all the temperate parts of the world are growing as if they were at home. As examples, I may mention myrtles, pomegranates, and tuberoses from the south of Europe; dahlias, potatoes, aloes, and yuccas from America; Melianthus major and bulbs from the Cape; the cypress and deodar of the Himalayas, and the lagerstroemias, loquats, roses and tea of China.