Regarding accounts between the manager and his employers, I think they should be of the simplest kind. If a man _can_ be trusted he _should_ be trusted; if he cannot, no system of accounts will restrain him, and he should be kicked out. A simple account current, furnished monthly, showing under few heads the receipts and expenditure, is all that can be required. It is not by _any_ papers received from a manager that an opinion can be expressed as to how he does his work, and how the plantation progresses. A competent person visiting the garden can easily ascertain, and in default of this, and combined with this, the only true test is the balance sheet at the end of each season. Shortly, it is not by the form, the nicety, the detail of accounts between manager and employer, that success is ensured or even forwarded. It is, as far as accounts are concerned, by the forms and _system_ the manager adopts as between him and his subordinates, and these he should be able to show are good to the employer, or anyone deputed by him to visit the garden. The profit shown yearly, whether it is large or small, all things considered, is, however, the only true ultimate test. CHAPTER XXVIII. COST OF MANUFACTURE, PACKING, TRANSPORT, ETC. These are as follow:--They will vary more or less according to the district, rate of wages, &c., but in the form the tables are given, if not suitable to any case, they can easily be made so. I have added sorting, packing, freight to Calcutta, and broker’s charges in Calcutta, to the cost, so that all is included from the moment the green leaf is picked off the trees till the hammer falls at the public auction. _Table cost of Manufacture, Sorting, Packing, Transport to Calcutta, and Broker’s Charges for each maund of Tea._ _Manufacture._ RS. AS. P. RS. AS. P. 1 head man with the pickers, say 0 4 0 320 lbs. green leaf picked, at 1 pice per lb.[61] 5 0 0 1 man withering above leaf, at say 4 annas 0 4 0 1/4 share head man in rolling house 0 2 0 10-2/3 men rolling above, at 30 lbs. leaf per man, and say 4 annas per man 2 10 8 1/4 boy clearing out ashes of Dhole house, at say 2 annas 0 0 6 1/4 share head man in Dhole house 0 2 0 1 man firing “Dhole work” say 0 4 0 3/4 maund charcoal for Dhole work, at 8 annas 0 6 0 Lights for night work, viz., turning green leaf and dholing, say 0 4 0 Wear and tear of dhallas, baskets, picking baskets, fuel for artificial withering, &c. 0 1 10 ---------- 9 7 0 _Sifting and Sorting._