244 FORESTRY IN FRANCE. 
have been audited, it is found that the receipts, expenditure, and 
surplus of the State forests were as follows, viz. :— 
Revenue, . £1,297,748=10s. 6d. per acre. 
Expenditure, . 5/l,o47— 482 7d. 3 
Surplus, . . £726,401=5s. 11d. 5 
But if the money spent on the afforestation of mountain slopes and 
dunes, and on the purchase of additional areas, be excluded, the 
expenditure on the existing forests is reduced to about £480,000, 
and the surplus is raised to 6s. 8d. per acre. The actual profit is 
indeed slightly more than this ; for the figures include both expen- 
diture by the State on the management of the communal forests, 
and the contributions paid by the communes on this account. The 
receipts are supposed to cover the payments, but they rarely do so, 
and some allowance may be made for this fact when calculating the 
net profit derived from the State forests, which, during the years 
referred to, probably fell little short of 7s. an acre. Recent infor- 
mation relating to the receipts, expenditure, and surplus resulting 
from the working of the communal forests is not available. 
The latest year for which full details regarding the gross revenue 
per acre of the State and communal forests are obtainable is 1876, 
when the figures were as follows, viz. :— 
State. Communal. Mean. 
Sees B. id: Fc 
Principal produce (wood, bark, resin), . 12 6 (es 1046 
Minor produce, . : : - y ORG 0 3 0 5 
Total, j : ’ é SP TSRe [feats 1055 
_ The revenue from the State forests was then, in 1876, consider- 
ably higher than that above given as the average of the last three 
years ; and this was due to two causes, of which the first is the 
exceptionally large number of windfalls which occurred in that 
year, and the second the comparatively high rates which timber 
then realised. All but a small fraction of the revenue on 
principal produce was obtained by the sale of wood and tanning 
bark, cork being produced only in the forests near the Mediter- 
ranean and in Corsica, and resin almost exclusively on the shores of 
the south-west. The figures relating to the State forests show the 
results of actual sales ; but this is not so in the case of communal 
forests, as a large proportion of the produce from them is made 
