When it is considered how much is taken from the Tea plant, it is evident the soil will be exhausted, sooner or later, if no means are adopted to repair the waste. Where manure cannot be got the waste must be made up, as far as possible, by returning all other growth to the soil. But manure _should_ be got if possible, for it will double the yield of a garden; and highly concentrated chemical manures will, I am sure, be eventually much used on Tea gardens. The best way to apply it, if enough manure is procurable, is round each plant; not close to the stem (the rootlets by which the plant feeds are not there) but about 1 foot from it. Dig a round trench with a _kodalee_, about 9 inches wide and 6 inches deep, at the above distance from the stem, lay in the manure, and replace the soil at top. If the plants are young the trench should be narrower, shallower, and 6 inches, instead of 1 foot, from the stems. If enough manure is not procurable for this (the best) plan, the most must be done with what can be got, as follows:--If the plants are full grown, and there is say 4 feet between the lines, dig a trench down the centre and lay in the manure. The plants will then be manured on two sides. If the plants are young lay the manure _near_ them on two sides, if possible, but failing that even on one side. The principle is to lay the manure at the distance the feeding rootlets are, and the older the plant the greater distance these are from its stem. As to the quantity of cattle manure. Say for plants four years old and upwards (if younger, less will be an equivalent) one maund to 20 trees is a moderate dose, one maund to 15 trees a good dose, and one maund to 10 trees highly liberal manuring, and as much as the plants can take up. Say in round numbers each acre contains 2,500 plants (4 by 4--a usual distance--gives 2,722 plants, as shown at page 72), and say the manure is procurable at three annas a maund.[22] The following table shows the expense of each degree of manuring, viz., 10, 15, and 20 trees per maund:-- _Table showing the possible cost and result of manuring with cattle manure._ Key: A: Maunds of manure per acre at 2,500 plants per acre B: Cost of manure at 3 annas per maund _N.B._--Ans. omitted C: Probable extra yield of Tea per acre D: Value of extra yield of Tea at Rs. 50 per maund E: Profit by manuring per acre F: Deducting the probable cost of putting in the manure, the following profit is shown per acre