CHAPTER XXIX.

COST OF MAKING A 300-ACRE TEA GARDEN.

In the following estimate 100 acres are supposed to be planted the first year, 100 acres the second, and 100 acres the third.

To elucidate a table I shall draw up in the next chapter showing the probable receipts and expenditure on such a garden for a series of years, I shall suppose this plantation to be begun in 1875, and number the years accordingly.

The expenditure would truly, in the supposed case, begin in the latter part of 1874, but it is more convenient to regard it as commencing 1st January, 1875.

I estimate all new cultivation as planted “at stake,” that is, the seed sown _in situ_. Nurseries are only to fill up vacancies.

I shall not pretend in this to go into minute details, such as are given at page 84, for it is simply impossible to do so. The cost of making a plantation must vary greatly, being determined by climate, available labour and its rates, lay of land, nature of jungle to clear, &c., &c. In this estimate only round numbers can be dealt with. The prices I assume are average ones, neither suited to very heavy jungle, and very expensive labour, or the reverse:--

_1st year_ (1875). RS. RS.

Purchase 700 acres land, at Rs. 8 per acre 5,600 40 maunds seed, at Rs. 70[63] 2,800 Nurseries for vacancies and labour transplanting[64] 200 First temporary buildings 1,000 All expenditure to plant 100 acres, at Rs. 80 per acre[65] 8,000 Cultivating the said 100 acres first year, at Rs. 50 per acre[66] 5,000 ----- 22,600

_2nd year_ (1876). 60 maunds seed, at Rs. 70[64] 4,200 Nurseries and labour transplanting[64] 300 Repairs, buildings and some new ones still of a temporary nature 500 All expenditure to plant the second 100 acres, at Rs. 70 per acre[65] 7,000 Cultivating first 100 acres, at Rs. 60, second 100 acres, at Rs. 50 per acre[66] 11,000 ------ 23,000

_3rd year_ (1877). 70 maunds seeds, at Rs. 70[64] 4,900 Nurseries and labour transplanting[64] 400 Buildings for Tea manufacture (temporary) and repairs to buildings 3,000 ------ 8,300

All expenditure to plant the third 100 acres, at Rs. 60 per acre[67] 6,000 Cultivating first 100 acres, at Rs. 70, second at Rs. 60, third at Rs. 50 per acre[68] 18,000 ------ 24,000 Interest on first year’s outlay, two and a half years, second year’s outlay, one and a half years, third year’s outlay half year, at Rs. 5 per cent. per annum. 5,357 ------ Total expense to make the 300-acre garden 83,257 ======

The garden is now made at a cost, including interest on all outlay of Rs. 83,257, and I am very confident that a good 300-acre garden can, as set out, be made for that sum. The rates assumed are so liberal that a fair margin is allowed for bad seed or any other misfortune.

_4th year_ (1878). 20 maunds seed, at Rs. 70[69] 1,400 Nurseries and labour transplanting[69] 500 Repairs, buildings[70] 500 Cultivating first 100 acres, at Rs. 80, second at Rs. 70, third at Rs. 60 per acre[71] 21,000 ------ 23,400

_5th year_ (1879). 10 maunds seeds, at Rs. 70[72] 700 Nurseries and labour transplanting[72] 500 Repairs, buildings[73] 500 Cultivating first 100 acres, at Rs. 90, second at Rs. 80, third at Rs. 70 per acre[74] 24,000 ------ 25,700

_6th year_ (1880). Nurseries and labour transplanting[72] 500 Repairs buildings[73] 500 Cultivating first 100 acres, at Rs. 100, second at Rs. 90, third at Rs. 80 per acre[74] 27,000 ------ 28,000

_7th year_ (1881). Nurseries and labour transplanting[72] 500 Building a permanent Tea Factory and Tea Store and repairs to building[73] 12,500 Cultivating first 100 acres, at Rs. 100, second at Rs. 100, third at Rs. 90 per acre[74] 29,000 ------ 42,000

_8th year_ (1882). Nurseries and labour transplanting[72] 500 New permanent houses for Manager and Assistant, and repairs to buildings[73] 8,500 Cultivating first, second, and third 100 acres, at Rs. 100 per acre[74] 30,000 ------ 39,000

_9th year (1883), and all years after._ Nurseries, at Rs. 500[75] } Repairs to buildings, at Rs. 500[76] } 1,000 Cultivating the 300 acres, at Rs. 100 per acre[77] 30,000 ------ 31,000

Nothing is allowed for interest after the third year, for soon after that, viz., fifth year, the garden begins to give profits on the yearly operations.

All the above figures are carried out in the table in the next chapter, page 172, and how large the profits on Tea may be will there be seen.

In none of the estimates of cost, up to this, is the expense of manufacturing the Tea included. It would have been very inconvenient to do so. The cost is so much per maund of Tea, and I prefer estimating the Tea at its market rate _minus_ the cost of manufacture shown at pages 70 and 162.

FOOTNOTES:

[63] The cost for seed, nurseries, and transplanting increases each year as the area over which vacancies may exist enlarges.

[64] See note 63 p. 163.

[65] 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.

[66] The reason why the rate for cultivation on the 100 acres planted each of the three first years increases each year is given in the table and remarks at pages 84 and 85.

[67] See note 65, p. 164.

[68] See note 66, p. 164.

[69] The seed to be bought is now less each year, as it is produced on the garden, and after the fifth year no more has to be purchased. From the fourth, and all subsequent years, nurseries for vacancies are calculated at Rs. 500, which is enough, as the garden has been previously yearly replenished. This expenditure will be continual as long as the garden lasts, for there will always be some vacancies to replace.

[70] Rupees 500 is a fair sum to estimate for ordinary annual repairs to buildings, and it will be required as long as the garden lasts. A temporary Factory was made in 1877, and a permanent building is now allowed for in 1881. Permanent Manager’s and Assistant’s houses are also allowed for in 1882. The garden can afford this now, for the profits are large. (See table at page 172.)

[71] For the rates assumed here see page 84.

[72] See Note 69, p. 165.

[73] See Note 70, p. 165.

[74] See Note 71, p. 165.

[75] See note 69, p. 165.

[76] See note 70, p. 165.

[77] See note 71, p. 165.