The rates are progressive, because the expenditure on the following increases, or should increase, yearly.

No cost for Tea manufacture is included in the above, as this is estimated for separately. See table at pages [160], [161], and [162].

Keeping up high cultivation in every way and manuring liberally, a made garden in full bearing can be kept up to its highest producing powers (including the pay of the manager, establishment, and everything else) for Rs. 100 per acre per annum.

An acre of Tea may, I am aware, be kept up in a manner for Rs. 50 or so yearly, but the profit on such a plantation must be nil.

On the contrary, with the above expenditure per acre, on a good and favourably located garden, the profit will be very large. See table at page [172].

It is with Tea as with all other cultivation. It has been proved in England, and in all other countries where really high cultivation is followed out, that the higher the system followed the greater the profit.

[CHAPTER XIX.]
PRUNING.

It is stated elsewhere at length (page [102]) why I conceive pruning to be necessary for the Tea plant. Whether I am right or not, the fact is certain that without pruning very little leaf is produced.