[63] The cost for seed, nurseries, and transplanting increases each year as the area over which vacancies may exist enlarges. [64] See note 63 p. 163. [65] The expenditure for planting the 100 acres each year includes cutting and clearing jungle, removing roots, digging, staking, pitting, and sowing the seed. In fact _all_ expenditure including part of the pay of Manager and Establishment. The rate per acre _decreases_ each year, because each year there is more expenditure of other kinds, which helps to pay for the Manager and Establishment. [66] The reason why the rate for cultivation on the 100 acres planted each of the three first years increases each year is given in the table and remarks at pages 84 and 85. [67] See note 65, p. 164. [68] See note 66, p. 164. [69] The seed to be bought is now less each year, as it is produced on the garden, and after the fifth year no more has to be purchased. From the fourth, and all subsequent years, nurseries for vacancies are calculated at Rs. 500, which is enough, as the garden has been previously yearly replenished. This expenditure will be continual as long as the garden lasts, for there will always be some vacancies to replace. [70] Rupees 500 is a fair sum to estimate for ordinary annual repairs to buildings, and it will be required as long as the garden lasts. A temporary Factory was made in 1877, and a permanent building is now allowed for in 1881. Permanent Manager’s and Assistant’s houses are also allowed for in 1882. The garden can afford this now, for the profits are large. (See table at page 172.) [71] For the rates assumed here see page 84. [72] See Note 69, p. 165. [73] See Note 70, p. 165. [74] See Note 71, p. 165. [75] See note 69, p. 165. [76] See note 70, p. 165. [77] See note 71, p. 165. CHAPTER XXX. HOW MUCH PROFIT TEA CAN GIVE. We have already estimated the cost of making and cultivating a plantation of 300 acres. We must now ascertain how much Tea that area will give yearly. It is a very wide question what produce an acre of Tea will give. The following is an extract from the “Report of the Commissioners appointed to enquire into the state and prospects of Tea cultivation in Assam and Cachar,” addressed to the Government of Bengal, and dated March, 1868:-- “_Average produce per acre._” “The returns of actual produce of gardens in 1867 which we have obtained are so few in number that it is impossible to take any general average from them. The produce in these varies from three-and-a-half maunds to one-and-a-half maunds per acre, omitting the more recently formed gardens. “From information received during our tour we have reason to believe that some gardens produce more than the highest rate per acre here mentioned; but, in the absence of returns of exact acreage and out-turn, we cannot notice these instances. “Mr. Haworth, in his pamphlet already quoted, speaks of the produce of Cachar gardens as follows:--