_4th year_ (1878). 20 maunds seed, at Rs. 70[69] 1,400 Nurseries and labour transplanting[69] 500 Repairs, buildings[70] 500 Cultivating first 100 acres, at Rs. 80, second at Rs. 70, third at Rs. 60 per acre[71] 21,000 ------ 23,400 _5th year_ (1879). 10 maunds seeds, at Rs. 70[72] 700 Nurseries and labour transplanting[72] 500 Repairs, buildings[73] 500 Cultivating first 100 acres, at Rs. 90, second at Rs. 80, third at Rs. 70 per acre[74] 24,000 ------ 25,700 _6th year_ (1880). Nurseries and labour transplanting[72] 500 Repairs buildings[73] 500 Cultivating first 100 acres, at Rs. 100, second at Rs. 90, third at Rs. 80 per acre[74] 27,000 ------ 28,000 _7th year_ (1881). Nurseries and labour transplanting[72] 500 Building a permanent Tea Factory and Tea Store and repairs to building[73] 12,500 Cultivating first 100 acres, at Rs. 100, second at Rs. 100, third at Rs. 90 per acre[74] 29,000 ------ 42,000 _8th year_ (1882). Nurseries and labour transplanting[72] 500 New permanent houses for Manager and Assistant, and repairs to buildings[73] 8,500 Cultivating first, second, and third 100 acres, at Rs. 100 per acre[74] 30,000 ------ 39,000 _9th year (1883), and all years after._ Nurseries, at Rs. 500[75] } Repairs to buildings, at Rs. 500[76] } 1,000 Cultivating the 300 acres, at Rs. 100 per acre[77] 30,000 ------ 31,000 Nothing is allowed for interest after the third year, for soon after that, viz., fifth year, the garden begins to give profits on the yearly operations. All the above figures are carried out in the table in the next chapter, page 172, and how large the profits on Tea may be will there be seen. In none of the estimates of cost, up to this, is the expense of manufacturing the Tea included. It would have been very inconvenient to do so. The cost is so much per maund of Tea, and I prefer estimating the Tea at its market rate _minus_ the cost of manufacture shown at pages 70 and 162. FOOTNOTES: