No. 578, REVENUE, 16TH JULY 1897.
t ot al expendi t ur e of Rs. 78, 317–11–1 t he di sbur sement s on account of Qui nol ogi st ' s
salary, laboratory rent, laboratory assistant, chemicals and all charges connected with
the manufacture and distribution of quinine and febrifuge amounted to Rs. 28,929–12–0,
leaving a balance of Rs. 49,387–15–1, which represents the expenditure on Head
office and plantations.
(c) Financial Returns.— In place of the two statements hitherto submitted
(Nos. 2 and 4) showing receipts and expenditure in detail compared with the budget
and revised estimates, one amalgamated statement (No. 2) is now given in which are
incorporated all the details formerly contained in the two statements particularized
above.
As no instructions have been received with reference to the modification of state-
ments 11 and 12 appended to previous Reports on which the opinion of the Accountant-
General was requested in paragraph 11 of G.O., No. 350, Revenue, of 23rd July
1896, the capital and revenue account has not been altered ; but in addition to the
usual balance sheet, a stock statement is given, showing in detail the quantity and
value of the stock in hand at the beginning and at the end of the year. In state
ments 8 and 12 appended to the last A nnual Administration Report the stock of bark
at the end of the year was shown as 190,372 lb., though the actual quantity in store
at Nedivattam, Dodabetta and Hooker was 300,030 lb. The excess of 109,658 lb.
has now been shown in statement 7 and has also been included in the stock statement.
It is impossible, however, to apportion this large excess of stock accurately to the
crops of previous years, and, as the value of bark in stock has hitherto been given at
its actual cost, the total value of the bark, viz., Rs. 80,655–4–3 remaining at the end
of last year is not affected, but instead of showing in detail the value of the balance
of crop appertaining to various years, the stock account now shows 300,030 lb. of
bark at the close of last year at an average cost per lb. of As. 4–3.61 or Rs. 80,655–4–3.
The bark harvested during the year is valued at cost price, and the quinine and febrifuge
at the rates prescribed by Government for the year 1896–97. In order to arrive at
the actual cost of the year's bark crop, the expenditure incurred on the Quinologist's
department and factory is deducted from the total expenditure. The result, which
represents the expenditure on the Head office and plantations, divided by the number
of pounds of bark harvested during the year, gives the cost per lb. of the year's crop.
The stock account shows that although the value of the bark in hand at the close of
the year was reduced by Rs. 14,798–6–6 there was an increase in the value of the
stock of quinine and febrifuge of Rs. 36,245–13–4 owing to the largely increased
output from the factory during the year. The net increase in the value of the stock
in hand on 31st March 1897 was Rs. 22,559–7–5.
The balance sheet now submitted differs in the following respects from those
appended to the annual reports in recent years :
—
(1) It shows the actual amount recovered by the sale of stock remaining on
hand at the close of the previous year.
(2) No credit is taken as cash receipts for stock held. by Collectors and post-
masters. Such stock is included in the stock statement.
The credit balance of Rs. 84,001–12–10 shown in statement 12 may be analysed as
follows :—
RS.
A. P.
Surplus of receipts and outstandings appertaining to the year
over total expenditure
...
...
... 61,442 5 5
Increase in value of stock...
...
22,559 7 5
Total
84,001 12 10
III. GENERAL CONDITION—( a ) Dodabetta.—Viewed as a whole, the trees on this
estate are looking exceedingly healthy and vigorous. This satisfactory condition is
largely due to the fact that the estate has never been very heavily cropped, and that
unlike the plantations of Nedivattam and Hooker only a small proportion of its total
area is growing a second crop of cinchona. The results of the coppicing in recent
years have been fairly satisfactory but in many instances the growth of shoots from
the stools is extremely slow. With the aid of manure and high cultivation, it is
hoped that the re-generation by coppice will prove a success. Stools which entirely fail
to make growth will be dug out, and their places supplied by healthy young plants
5