THE NEW FORESTRY. 67 



It is popularly supposed that woods in this country do not 

 pay and, as a rule, we believe they do not as at present con- 

 ducted ; but the receipts would often be much greater if the 

 other departments on the estate always discharged their 

 liabilities to the woods. If all departments on estates were to 

 render a faithful account of their mutual transactions, the 

 woods would often appear to better advantage; and there is 

 nothing so likely to impress heads of departments with a sense 

 of their responsibility as keeping a full and faithful record of 

 all transactions connected with the expenditure under their 

 control. The woods are usually laid under contribution to 

 the other departments of the estate to far the greatest extent, 

 and because no cash passes between them the accounts are 

 often but loosely kept. The wages and labour are probably 

 charged in the usual way in the forester's pay-sheet for thou- 

 sands of faggots and tons of firewood supplied to the mansion, 

 for thousands of feet of timber supplied to the estate for many 

 purposes, and for constant assistance and material given to 

 the gamekeeper ; but, in all probability, none of the three are 

 ever charged with the debt which goes to swell the woods 

 accounts at the end of the year. 



Among the other important duties of the forester is the 

 preparation, at the beginning of every year, of a statement 

 showing the extent of the planting, thinning, draining, fencing 

 proposed, quantity of timber to be felled and sold, and a 

 general estimate of the expenditure anticipated, and returns 

 expected from all sources. The latter can seldom be given 

 exactly, but on a methodically-conducted estate they may be 

 approximately estimated, while the work proposed to be 

 executed may be very closely gauged. Such statements and 

 estimates should be submitted to the proprietor, who, with the 

 general working plans and wood register before him, may soon 

 decide to what extent the forester's plans for the year are to be 

 carried out That settled, and all working plans thoroughly 

 understood, the work should go on smoothly. 



One point of much importance in forestry labour is to 

 decide what work shall be done by the day and what shall be 

 done by contract. By contract, under superintendence, is by 

 far the best plan, as by it the workman earns better wages and 

 the proprietor gains largely. All such work as planting, felling, 

 draining, road making, mowing of rides, cleaning of walks, 

 hedging and fencing, can be done by piece-work easily, pro- 

 vided the forester understands his business. Much superin- 

 tendence is obviated by the contract method, provided the 



