Could any part of Kumaon answer for Tea it would be the lower elevations in the outer ranges of the hills, but these are precisely the sites that have _not_ been chosen. Led, as in my own case, partly by the Government example, partly by the wish to be _out_ of sight of the “horrid plains,” and _in_ sight of that glorious panorama the snowy range, planters have chosen the interior of Kumaon. Some wisely (I was not one of them) selected low sites, valleys sheltered from the cold winds; but even their choice has not availed much. The frost in winter lingers longest in the valleys, and though doubtless the yield there is larger, owing to the increased heat in summer, the young plants suffer much in the winter. The outer ranges, owing to the heat radiating from the plains, are comparatively free from frost, but there again the soil is not so rich. Still they would unquestionably be preferable to the interior. Labour is plentiful in Kumaon and very cheap--Rs. 4 per mensem. Transport is very expensive. It costs not a little to send Tea from the interior over divers ranges of hills to the plains. It has then some days’ journey by cart ere it meets the rail, to which 1,000 miles of carriage on the railroad has to be added. Since the above was written, Kumaon has secured a good local market, and I believe sells most of its Tea unpacked to merchants who come from over the border to buy it. It has also improved its position greatly by making Green Teas, for which, as observed before, the China plant is so well fitted. With those two advantages, though the climate is inferior, I suspect that Tea there now pays better than in Darjeeling. Gurhwall is next to Kumaon, and so similar that I have not thought it necessary to discuss it separately. The climate is the same, the soil as a rule not so good. There is one exception though, a plantation near “Lohba,” the Teas of which (owing, I conceive, to its peculiar soil) command high prices in the London market. The gardens, both in Kumaon and Gurhwall, have been generally much better cared for than those in Eastern Bengal. As a rule they are private properties managed by the owners. HAZAREEBAUGH. This district I have resided in since I wrote the first edition of this Essay. The climate is too dry, and hot winds are felt there. A great compensation, though, is labour; it is more abundant and cheaper in this district than in any other. The carriage is all by land, and it is some distance to the rail. But the Tea gardens at Hazareebaugh can never vie with those in Eastern Bengal, inasmuch as the climate is very inferior. The soil is very poor. NEILGHERRIES. The climate is superior to the Himalayan, for the frost is very slight. Were, however, more heat there in summer, it would be better. Some of the Teas have sold very well in the London market, for as regards delicacy of flavour they take a high place.