768 JOURNAL OF FORESTRY 



cents each. Weights when completel}- packed run from 7 to 60 pounds. 

 These are all sent by parcel post. 



One feature is emphasized in Pennsylvania nurseries much more than 

 in most State or commercial work : the system of records and accounts. 

 In an endeavor to definitely determine the cost of raising various spe- 

 cies and to secure accurate records of each operation, each purchase of 

 seed is kept as a unit throughout its nursery treatment. This is made 

 possible by two simple and convenient forms. These were first recom- 

 mended by the writer after a trial at Mont Alto, and were afterwards 

 revised by W. Gardiner Conklin, of the Department, in consultation 

 with all the nurserymen of the State. Each day's work of distinctive 

 character is summarized on Form 67, work on each unit being kept 

 separately. Only 11 classes of work are recognized on Form 68, to 

 which the monthly total of all day sheets dealing with that unit is 

 posted. The Form 68 then gives a complete record of the unit from 

 the time of its separation. Overhead expenses are recorded in a 

 journal and prorated per bed at the end of the year. The follow- 

 ing charges are recognized as overhead : Administration, water-system 

 upkeep, compost, screens, maintenance of grounds, experimentation, 

 interest on the capital items of land, buildings, and depreciation on tools, 

 water system, drains, etc. In the Mont Alto Nursery these overhead 

 items total approximately $1,000 of total charges of $2,500 to $3,000. 

 Of this amount $500 is the annual administration charge. The influ- 

 ence of these charges on seedling costs are not generally recognized. 

 It is a careful study of this fact that has led to such a determined effort 

 on the part of the writer to effect economies in management. In the 

 Greenwood Nursery, for instance, overhead charges for the water- 

 system depreciation alone are $250 on an output of one and one-half 

 million seedlings, or about 16 cents per thousand. As typical of the 

 results this system has given, some costs are appended, each an average 

 of many units : 



Per bed Per M 



Cents Cents 



Lifting, counting, and heeling in two-year seedlings IS 



Packing (excepting container cost) 6.5 



Protection of one-year beds for the season 17-21 . 



Weeding one-year beds for season 29-99 



Cleaning paths of one-year beds for season 6-8 



Weeding two-year beds per season , 9-34 



Cleaning paths of two-year beds per season 12-16 



We print in this connection the carefully worked out schedule of 

 report of the nurseries of the Pennsylvania Department of Forestry: 



