138 THE MANAGEMENT OF WOODLANDS. 



planting, tending, &c., including the keeping of a control book 

 to show the results of the working year by year, and thus 

 facilitate the revision which is necessary every ten years or so, 

 and which is much easier than drawing up a Working-plan for 

 the first time on any woodland estate. 



Book-keeping is necessary for the proper management of 

 woodlands, but it is desirable to limit the number to as few 

 books as possible. Several are needed, however, in addition 

 to the Control Book showing the results of working under any 

 scheme of management viz., (1) Cash Book, (2) Monthly 

 Abstract of Daily Labour and Piece Work, (3) Sales Book of 

 Timber, $c., (4) Ledger, (5) Stock-Book of Timber, and (6) A 

 Nursery Stock Book; and if there is a saw-mill, regular mill 

 accounts are also necessary (Cash-book, Ledger, Register of 

 Receipts and Issues of Timber, Sales Book, and Stock-Register). 

 In all of these books entries should be made as concisely as 

 possible. And an annual estimate of the anticipated income 

 and expenditure should be made before the end of each year 

 for the following twelve months, and showing the details upon 

 which it is based. 



