Periodical Literature 567 



he endorsed (Shelterwood a la Hartig) will never become the 

 general rule ; selection thinnings will always be exceptions ; his 

 formula for the rotation age (r is not reached as long as 5a >nd, 

 where a is the age, n the number of years in the last inch of 

 radial growth and d the diameter) will not be used; the soil 

 rent teaching will be more and more widely accepted; and the 

 Prussian Government will continue to plant up waste heath- 

 lands. Nevertheless, the spirit of Borggreve will remain alive. 

 His enduring value for the science of forestry lies in the wealth 

 of ideas, the independence of judgment and the keen criticism 

 of existing conditions and views. His was a polemic nature and 

 serves as an example that all important progress and new de- 

 velopments can result only from the conflict of opposing forces." 



A. B. R. 



Bernhard Borggreves Stellung und Bedeutung in der Forstwissenschaft. 

 Allgemeine Forst- und Jagd-Zeitung, March and April, 1915, pp. 67-71, 89-94. 



Briefly the objects of forest bookkeeping 

 Forest are the determination of : the value of the 



Bookkeeping stands; the results of management for any 

 given period ; the money yields, both pres- 

 ent and future, and their sequence ; a comparison of the actual 

 total income and the actual gross expenses with the estimates 

 of the budget of the expected income and expenses. 



The stand statement may be called an inventory of the forest. 

 In other words, it is a statement of the present capital obtained by 

 taking stock of the present stand. It should show both amounts 

 and values. 



The result statement is intended to show the changes in the 

 net value of the property due to management. It cannot, how- 

 ever, be expected to bring out the charges resulting from such 

 extraneous circumstances as the depreciation in the value of gold. 

 It is merely a record of the timber sold and the money paid out. 

 The net yield obtained in this way is not a true forest rent, since 

 it does not take into account the increase in the value of the stand 

 on account of growth in size and quality. Likewise, the soil rent 

 must be figured separately. 



The present and future yield statement shows as debits the 

 future income and expenses, and as credits the present income 



