In Assam, Cachar, Sylhet and other places, where labour is scarce, it is probable that the introduction of steam cultivation would be a great boon to the Tea planter. The first cost of a steam-ploughing apparatus with ropes, plough, and everything complete as in use in England on what is called the “single system,” that is, working with only one engine, is about £950. This is heavy, but as a much lighter cultivator would be used for Tea, I think the cost might be reduced to £800--say Rs. 10,000 on the garden. Under moderately favourable circumstances the machinery, making all allowances for native attendants, and the usual difficulties we have to encounter in India through their laziness and stupidity, should cultivate 800 to 1,000 acres per month of twenty working days. The remaining ten days might be occupied in the rains by taking the engine and gear from place to place where it might be required; for, as the expense of a steam-ploughing engine and apparatus would be too much for any concern, except a very large one, to bear, I suggest that two, three, or four gardens unite and purchase one. There need be no clashing or quarrelling about terms at the end of the season: each should pay his share of the cost of fuel, up-keep, wages, &c., according to the number of days it was on each garden. It would thus be to the interest of each manager to forward it on to the man whose turn was next, without delay. Remember, please, that in saying that it would cultivate so many acres in such a time, I mean that it would cultivate two ways--that is up and down and across. There would remain a little hand-hoeing, &c., round the inner part of the roots of the bushes, but not much, as the cultivator I would design would go partly underneath the laterals and still not hurt the roots, the outer lines being much shorter than the inner ones. Now it is a simple matter to calculate, according to the rates of the district in which the reader may be, the comparative cost of cultivating 1,000 acres of Tea by hand and by the steam-plough. The plough would be worked for Tea by an 8-H. P. portable engine of any maker’s manufacture. Wages for one engineman, one cooly to cut wood, possibly one pair bullocks and cart-driver to bring barrels of water, two coolies to shift the anchors, and two more to assist them (possibly) in shifting the rope, added to the cost of fuel, and 15 per cent. per annum added for repairs and deterioration, seems to be the cost of working. This would be lessened by the rope and anchor-men and the woodcutter on the days when the plough was not at work. Add, however, the cost of elephants or bullocks to take the engine, &c., from garden to garden, and I think it will be found that the saving in expense would be very great on the side of the steam-plough as regards cooly labour.