142 TRANSACTIONS OF ROYAL SCOTTISH ARBORICULTURAL SOCIETY. 
etc., being paid for at the rates current for free labour. Experi- 
ence has shown that the amount of work done by a prisoner is 
only one-half that accomplished by a free labourer. Up till the 
end of 1894, £8732 had been paid over to the prison authorities in 
respect of such criminal labour, and the employment of prisoners 
at forestry operations has, economically and morally, been an 
unqualified success. 
The accounts showing the expenditure at Lintzel are specially 
interesting, because here we have to deal, not with a forest estate 
in full bearing, but with a forest in process of formation. The 
figures, too, may be presented in a much simpler form than is 
usually possible, and every item of expenditure is available from 
the very start. Charging compound interest at 3 per cent. from 
the time the various items of expenditure were incurred, and 
deducting the various items of revenue, we find (1st April 1894) 
that this forest has a present value of £85,005. 
EXPENDITURE. 
1. Protection and Management, . - ° - . £6,879 
2. Buildings and Repairs, - 2,237 
8. Winning Wood and Birch Brndhed for ‘Tereeitie 
Lifting and Packing Plants, etc., . ° . 1,859 
4, Game and Fishings, . - : . : 905 
5, Forming Pastures, * - . * ‘ 802 
6. Nurseries, 5 a - 5 F * 2,247 
7. Rates and Taxes, 5 ‘5 a - ‘ 1,419 
8. Costs of Cultivation and Planting, . - - 20,800 
9. Light Railways (2 feet gauge, at 3s. per yard), - 2,648 
10, Sundries, including up-keep of a Met2orological Station, 874 
Total, £40,670 
INCOME. 
1. Sale of Birch Branches, etc., . ; : - £3,183 
2. Rights of Grazing and Bee-keeping, Sale of Peat, Stone, 
Hay, etc., . - - = . * 2,170 
8. Game and ean - - A . 370 
4, Sale of Young Trees from Nannon Me : = 4,348 
5. Sundries, ‘ F . . ; - 1,499 
Total, £11,571 
Charging 3 per cent. compound interest on expenses as incurred, 
and allowing the same rate on income from sales, the present 
capital value of the estate, with its growing stock of timber, comes 
to almost exactly £10 per acre. 
1 Annually about 2} million plants for £375. 
