Note 65 — Chapter XXIX · COST OF MAKING A 300-ACRE TEA GARDEN.

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.