FOREST ADMINISTRATION. itf 



eluded. With the fall of the leaf planting and sowing 

 operations may be begun, and the sales of timber by 

 auction may be begun. 



October. After the fall of the leaf planting operations 

 and the sowing of seed should be prosecuted, Ripe acorns 

 and the seed of the alder may be collected and planted ; 

 and towards the end of the month felling operations may 

 be begun, more especially with a view to the thinning of 

 young wood. 



November. Felling operations should be continued, 

 planting and sowing should be completed , and a beginning 

 should be made in the collection of pine and fir cones. 



December. The felling of wood, and the collecting of 

 pine and fir cones should be continued, and the bringing 

 out and delivery of timber should be begun, if transport 

 be practicable. 



Amongst other formulas appended are the following : 

 Sale account for the revier, in which, on the debit side, 

 are entered in separate columns the date, sales, and balance 

 from the previous year, and remittances received, number of 

 vouchers transmitted and amounts received ; on the credit 

 side, the date and amount of payments made, as salaries 

 of officials and watchmen, and workmen's wages, commis- 

 sion allowed and remittances made, and balance, stating 

 number of vouchers and the amounts. 



Another is the protocol of auction sales, in which are 

 entered in separate columns the number of the lot, the 

 block in which the wood was felled, the period in which 

 the block was to be cleared, the description of wood to be 

 sold, the number of trees, the contents in cubic feet per 

 piece and per lot, the first bode or offer per tree and per 

 lot, the name of the person by whom it was made, the highest 

 offer per tree and per lot, the name of the purchaser, and 

 remarks e.g., unsold &c. 



A third is the form in which the ledger must be kept, 

 in which, in separate columns, are entered the year within 

 which the operations referred to are embraced, the num- 



