122 ENGLISH WOODLANDS 



replanting is made more difficult and expensive 

 than if it were done regularly. When woods 

 are worked according to a plan, all the trees 

 will be removed in course of time, and yet the 

 woods will remain like a fleet which constantly 

 remains at sea, though the ships go in regular 

 order to port to refit. 



The accounts of the woodland area are on 

 many estates kept with extreme care. The 

 general expenses and receipts are analysed and 

 separately allocated to the different woods. 

 This elaboration of the accounts involves an 

 expense which seems to be out of proportion 

 to any benefit gained. If the object of the 

 accounts is to show the history of a wood from 

 start to finish they must be kept with meticulous 

 care. Even a single rail that has been cut down 

 to mend a fence must be entered under the 

 head of thinnings, and if it is not measured, at 

 least its size should be indicated. In the case of 

 owners who use accounts in order to know the 

 financial position of their property this extreme 

 carefulness would be mere pedantry. 



In the accounts it is useful to have a separate 

 subdivision showing the final result of the woods 

 for the separate years. Perhaps in one year 

 there has been a heavy felling and a large excess 



