ploughed again, twice in the course of one or two days. After a
lapse of eight days it is ploughed a ninth time. Altogether these
operations occupy about forty-four days.

For planting, which is done six days, an implement called _yella
kudali_ is employed.

In Dinajpoor, "the field, from about the middle of October until about
the 10th of January, receives ten or twelve double ploughings, and
after each is smoothed with the _moyi_. During the last three months
of this time it is manured with cow-dung and mud from ponds and
ditches. On this account, the land fit for sugar cane is generally
divided into fields by wide ditches, into which much mud is washed by
the rain, and is again thrown on the fields when the country dries,
and leaves it enriched by innumerable aquatic vegetables and animals
that have died as the water left them. When the ploughing has been
completed, the field is manured with ashes and oil-cake."

About Malda, "the land is first ploughed in the month of Cartick,
length and breadth ways, and harrowed in like manner; four or five
days after it is again ploughed and harrowed, as before, twice. In the
month of Aghun, the whole land is covered with fresh earth, again
twice ploughed, and harrowed in different directions, and then manured
with dung. Fifteen or twenty days afterwards it is to be twice
ploughed, as before; eight or ten days after which, it is to be
slightly manured with dung, and the refuse of oil, mixed together;
then twice ploughed and harrowed in different directions, so that the
clods of earth brought be well mixed together with the land. This
preparation continues until the 20th or 25th of the month Pows."

In the vicinity of Dacca, during "Cautic or Augun (October, November)
the Ryots begin to prepare their ground. They first dig a trench round
their fields, and raise a mound of about three feet in height. If the
ground to be cultivated is waste, about nine inches of the surface
are taken off, and thrown without the enclosure. The ground is
ploughed to the depth of nine inches more. The clods are broken, and
the earth made fine. In Maug or Faugun (January, February) the sugar
cane is planted; a month afterwards earth is raised about the plants;
after another month this is repeated. The crop is cut in Poous and
Maug (December, January). If the ground be not waste, but cultivated,
the surface is not taken off. After cutting the crop, it is not usual
again to grow sugar cane on the same