6 



growing stock and tue quality of the soil have improved since the land has been 

 planted up. All these probably contribute to the rise in the yield. 



19. The exterior boundary pillars and concrete blocks for numbering 



compartments have all been replaced by pillars 



Special works of improvement. J-TIJ. i , n tX I* 1 ""* 1 



of solid stone on which the numbers are carved. 



The exterior boundary stones are 48 X 16x9 inches and cost Rs. 4 each ex- 

 clusive of freight from the Salt Raage to Clianga Manga. The compartment 

 indicators are 18x8X8 inches and cost Rs. 2 each exclusive of freight. 

 Annual repairs to boundary pillars are now almost unnecessary and merely 

 consist in resetting pillars which have fallen or started to fall. 



20. According to the prescription in paragraph 23 of Mr. Hoghton's 

 working plan a portion of Rakh Gaudian was planted up in 1898-97 in order 

 to straighten the boundary of the plantation. The area thus sown amounted to 

 158 acres and this has been added to compartments 107, 108, 109 and 110. 

 Compartments 66, 67 and 63 were sown in 1901-02, the area being 273 acres. 

 In the same year a portion of the Jand Maujoki extension was sown amount- 

 ing to 92 acres. Of this area 39 acres was added to compartment 90 and the 

 rest forms part of a new compartment 126, the balance of compartment 126 

 consisting of a strip adjac ent to 125 which had hitherto been included in com- 

 partment 90. 



21. Efforts have been made from time to time to introduce other valu- 

 able trees into the plantation, but except in the case of toon and willoAv the 

 work has not been very systematic. J\ either the toon nor the willow has been 

 very successful. Except when planted near irrigation channels the toon doe 

 not get sufficient water. In the summer of 1915 numbers of toon trees, planted 

 along the channel which supplies water to the railway station tank and which 

 is constantly used, died completely or half-down apparently from excessive 

 lieat, as in that year many toon trees in the Canal Department Rest House 

 compound also died. The Icon in Changa Manga also suffers severely from 

 frost and from the toon shoot borer and further efforts to cultivate it are inadvis- 

 able. The willows tried have been SalLv tetrasperma and Salix babylcnica. 

 There is no demand for the timber of the former, but there is a small demand 

 for the latter for cricket bats. It has been tried along irrigation channels and 

 although the growth is satisfactory the prices obtained for the timber are low. 

 Moreover the tree is short-lived so that with a rotation of 20 years even with 

 thinnings there would probably be a great waste of timber owing to trees dying" 

 before the fellings came round if it were grown on a large scale, as the timber 

 is not durable and a dead tree rapidly becomes rotten. 



22. Of more interest than the actual revenue and expenditure of the 



Changa Manga plantation is the question Has the 



Financial results of the plantation. ' . .cj.ii T , i o A 



plantation proved a profitable undertaking r Any 



calculation made from actual revenue and expenditure figures is apt to be mis- 

 leading as many items must be taken into consideration which do not appear in 

 the accounts. As the Forest Department accounts are not kept in such a way 

 as to show the result of an investment which the plantation represents, a better 

 idea can be obtained by making out an account showing what a private person 

 or firm, supposing they were able to borrow money at 4 per cent, could expect 

 to obtain as interest on the capital invested. The first qxiestion is What sum 

 must be borrowed ? or in other words What is the capital which has been spent 

 on the plantation ? The value of the land at the time the plantation was start- 

 ed was Rs. 11 per acre. The plantation was started in 1 866-67, but as separate 

 money figures for that year are not available it is necessary to consider it as 

 having been started in 1867-68 in which year the revenue and expenditure of 

 1866-C57 have been included. Regular working was started in 1880-81 conse- 

 quently no return on the capital can be expected during the period 1867-68 to 

 1880-81 and interest on the suras spent has to be charged to capital. The 

 revenue during the period the plantation was under formation is not expected 

 to pay a percentage on the capital and has consequently been deducted from 

 the expenditure. The following calculation shows that the capital invested 



