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. 7063 | 2,800 | |
| Nurseries for vacancies and labour transplanting64 | 200 | |
| First temporary buildings | 1,000 | |
| All expenditure to plant 100 acres, at Rs. 80 per acre65 | 8,000 | |
| Cultivating the said 100 acres first year, at Rs. 50 per acre66 | 5,000 | |
| — | 22,600 | |
| 2nd year (1876). | ||
| 60 maunds seed, at Rs. 7064 | 4,200 | |
| Nurseries and labour transplanting64 | 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 acre65 | 7,000 | |
| Cultivating first 100 acres, at Rs. 60, second 100 acres, at Rs. 50 per acre66 | 11,000 | |
| — | 23,000 | |
| 3rd year (1877). | ||
| 70 maunds seeds, at Rs. 7064 | 4,900 | |
| Nurseries and labour transplanting64 | 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 acre67 | 6,000 | |
| Cultivating first 100 acres, at Rs. 70, second at Rs. 60, third at Rs. 50 per acre68 | 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. 7069 | 1,400 | |
| Nurseries and labour transplanting69 | 500 | |
| Repairs, buildings70 | 500 | |
| Cultivating first 100 acres, at Rs. 80, second at Rs. 70, third at Rs. 60 per acre71 | 21,000 | |
| — | 23,400 | |
| 5th year (1879). | ||
| 10 maunds seeds, at Rs. 7072 | 700 | |
| Nurseries and labour transplanting72 | 500 | |
| Repairs, buildings73 | 500 | |
| Cultivating first 100 acres, at Rs. 90, second at Rs. 80, third at Rs. 70 per acre74 | 24,000 | |
| — | 25,700 | |
| 6th year (1880). | ||
| Nurseries and labour transplanting72 | 500 | |
| Repairs buildings73 | 500 | |
| Cultivating first 100 acres, at Rs. 100, second at Rs. 90, third at Rs. 80 per acre74 | 27,000 | |
| — | 28,000 | |
| 7th year (1881). | ||
| Nurseries and labour transplanting72 | 500 | |
| Building a permanent Tea Factory and Tea Store and repairs to building73 | 12,500 | |
| Cultivating first 100 acres, at Rs. 100, second at Rs. 100, third at Rs. 90 per acre74 | 29,000 | |
| — | 42,000 | |
| 8th year (1882). | ||
| Nurseries and labour transplanting72 | 500 | |
| New permanent houses for Manager and Assistant, and repairs to buildings73 | 8,500 | |
| Cultivating first, second, and third 100 acres, at Rs. 100 per acre74 | 30,000 | |
| — | 39,000 | |
| 9th year (1883), and all years after. | ||
| Nurseries, at Rs. 50075 | ||
| Repairs to buildings, at Rs. 50076 | 1,000 | |
| Cultivating the 300 acres, at Rs. 100 per acre77 | 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.