THE FOREST NURSERY 235 



II. Nursery: 



a. First-year seedlings. 



b. Second-year seedlings. 



c. Third-year seedlings. 



d. First-year transplants. 



e. Second-year transplants. 



/. Third-year and older transplants. 



g. Purchase of nursery stock. 



h. Sale and distribution of nursery stock. 



A carefully determined proportion of the cost of superintendence, 

 office expenses, and other overhead expenses should be charged 

 against each project. By so doing it is possible at any time 

 to determine the cost of each and the profit or loss from its 

 operation. 



As all cultural operations are at a standstill in winter this should 

 be the time of active office operations. Definite plans for the year 

 should be formulated and office records for the past year put into 

 permanent form for filing. The inventory should be analyzed 

 and the kinds and classes of stock to be moved the following 

 spring determined. Commercial nurseries aim to grow each year 

 what they believe the trade will absorb. As the requirements of the 

 market cannot be accurately known in advance, excess stock of 

 certain kinds and classes is likely to accumulate while other kinds 

 and classes are grown in insufficient quantity. The elimination 

 of losses from excess stock depends largely upon the efficiency of 

 the sales department. The sales for spring delivery are charged 

 against the various kinds and classes of stock as they are received. 

 Circulars and special letters to prospective purchasers offering 

 special inducements often assist in moving excess stock and are 

 sometimes the only means by which it is .prevented from becom- 

 ing a total loss. Catalogs, advertising, and similar matters should 

 receive attention during the winter. The permanent labor should 

 be employed during this season in general repairs and in making 

 screens and other nursery structures necessary for the opera- 

 tion of the business for the entire year. All non-perishable sup- 

 plies required during the year should be secured and all necessary 

 permanent improvements made. 



