Periodical Literature. 441 



Of the total area of the state forests, 7,- 

 Prussian 483,000 acres, 90 per cent, is devoted to 



Budget the production of wood. 



ipi^. The expenses are estimated to be $2.56 



per acre and the gross receipts are calcu- 

 lated to be $5.17 per acre, so that the net returns will be $2.61 

 per acre, or deducting incomes from sale of land, net revenue 

 $2.38. 



The returns will be distributed as follows: 



Sale of wood 89.93% 



By-products 4.37 



Hunting, 0.46 



Peat 0.08 



Refunds 0.16 



Forest schools 0.07 



Sale of lands 4.49 



Miscellaneous i.oo 



99.66% 



The main divisions of the expenses are : 



Administration and protection 74-5% 



Educational 0-5 



General expenses 9.0 



Special expenses 16.0 



100.0% 



In the work of administration and protection the main item 

 of cost is the harvesting of the timber cut. This makes up 60 

 per cent, of the total of this class of expense. 



"General expenses" include pensions, insurance, etc. 



In "special expenses" the largest item is for the purchase of 

 land, which totals 61 per cent, of this class. 



In order to make the figures of the Prussian budget comparable 

 with our conditions a summary statement is given below on an 

 acreage basis: 



