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 *From the end of the 19th century special sections covering '''tea plantations''' appear in Thackers ''Thacker's Indian Directories''. [http://www.shop.fibis.org/fact_files.htm ''FIBIS Fact File No 3 - Indian Directories by Richard Morgan''] states "The tea section lists within each area the names of the firms, their “tea gardens” (areas under cultivation), the trade mark or logo of the company as it was stamped on their tea chests , the postal address, acreage, proprietors, general managers and assistants, Indian agents and addresses, and London Agents and addresses”

Some ''Thackers'' are available online, refer [[Directories online# Thacker's Indian Directory| Directories online-Thacker's Indian Directory]] *[http://www.gla.ac.uk/services/archives/collections/scottishbusinessarchive/jamesfinlayco/ Guide to James Finlay & Co Managers and Assistants Letterbooks] University of Glasgow. .Finlay Muir & Co as the company became known began to diversify into tea estate management around 1882 and by 1901 was managing extensive tea estates in India and Sri Lanka. These letterbooks contain a wealth of information about the men recruited in Britain to manage the Finlay tea estate business overseas