The Forester

Two subdivisions of this section are attached to the above table exhibiting the Distribution of the Fellings, in order to specify in a more detailed manner the areas to be operated on. These sub-sectional tables are in the following forms:

Details concerning fellings in mature crops for the first half of Period I.-i.e., from 1894 to 1903.

Details concerning thinnings during the first half of Period I.-i.e., from 1894 to 1903.

In the above cases the usual classification adopted in Germany, viz., six periods of 20 years each, has been referred to. But the length of time for which the working plan should be forecast must be determined mainly by the period of rotation of the ruling crops. Thus for the North of Scotland, if the crops consist mainly of Pine, Larch, and other Conifers, worked with a rotation of 60 to 80 years, then the working plan would be most conveniently framed for six periods of 10 years, or four periods of 20 years. But, in any case, as may be noted in the two last tables giving details concerning fellings and thinnings, if Period I. embrace 20 years, the details are only given for the first decade. A revision requires to be made every 10 years, and that is the proper time for laying down detailed instructions regarding the conduct of operations during the ensuing 10 years. If these were particularised too far in advance, they would be so apt to be disturbed by external influences (wind, fire, insects, very favourable market opportunities, &c.) as to have little practical value. Hence, for 10 years the working plan should be followed as closely as circumstances will permit; but beyond that time it

serves merely as a general forecast of what might and should be done, if no unusual and unforeseen disturbances arise.

In order to expedite these Revisions of the Working Plan held every 10 years, an Annual Register of Operations should be kept in the following form:—

When these books are kept correctly and regularly, the work of revision is neither difficult nor costly. It is, of course, almost essential that the whole of the crops to be felled during the coming 10 years should be revised in order to take note of any improvement, or the reverse, since the last revision, as this may affect the estimated outturn. And to whatever extent changes may seem desirable or necessary in the working plan, consequent on variations as to the state of the growing crops, effect must of course be given.

Such a system may seem unwieldy and unnecessarily elaborate for the conditions obtaining on most of the woodland estates in Britain. But, in any case, some sort of working plan, whether simple or studiously methodical, is absolutely essential in order that the productive capacity of the soil may be both utilised and safeguarded to the greatest possible extent, and that, in fact, uneconomical Arboriculture may gradually give place to scientific Sylviculture in which the leading object is the best returns in perpetuo that can possibly be obtained from the capital represented by the soil plus the growing stock of timber crops.

CHAPTER XV.

SYSTEM OF BOOK-KEEPING ON WOODLAND ESTATES.

System of Book-keeping adapted to Forest Operations. To be able to keep correct and satisfactory accounts of all transactions, whether with respect to income or expenditure, is a great recommendation to the person who professes to manage any business; and this equally holds good with regard to a person who manages woods, as well as in any other profession. A forester who is not able to keep correct account-books in reference to all the transactions that may pass under his hands would really be little better than a mere wood

man or overseer.

In the present state of Forestry in Britain, there are comparatively few foresters who are good accountants, and who can show their employers, at any time they may ask for detailed information, the real state of income or expenditure in any given branch of the charge under them. Knowing, therefore, that foresters would be much benefited by having such a system of book-keeping specially adapted to their use as may be considered simple and comprehensive, the author here proposes to draw up forms specially for their requirements, which he thinks will be found simple enough to be easily understood.

The very first account which a forester should make out on entering on the duties of a new year (at whatever time of the year this may be and this, of course, will always depend on the time that the proprietor makes up his yearly accounts) is a sort of Budget or Estimate of Revenue and Expenditure, setting forth the particulars of income and expenditure for the coming year. Without such an estimate to guide both the forester himself and his employer, both would be, with regard to the works generally, similarly circumstanced to a mariner at sea without a chart. Such a statement is, in short, the groundwork of good management to a forester in all his operations for the coming year; and, at the same time, it is also most satisfactory for the proprietor, inasmuch as it enables him to understand, at the commencement of the year, what the forester intends to draw for him as income from his woods, as well as what he intends to expend on the various works proposed to be performed. Such a VOL. II. 2 E

statement should be made as simply and clearly as possible; elaboration of detail is only apt to make it confusing without being otherwise of benefit.

In the case of very large forest estates, as, for instance, in the State forests of France, Germany, India, &c., all work is regulated by the provisions of such Budget Estimates. For the submission, revision, and carrying out of the estimates, detailed instructions are issued in the Forest Code or Departmental Rules. For smaller landowners such formal methods have no object.

ESTIMATE OF THE PROBABLE INCOME FROM, AND EXPENDITURE ON, the WOODLANDS on the ESTATE OF LYNMORE, for the year from 1st May 1894 to 30th April 1895: