NATIONAL FOREST MANUAL TIMBER SALES. 61 



that this form may show separately the amount of live and dead tim- 

 ber cut, supervisors will enter in red ink on this card form all the dead 

 timber sold and cut and its value. Entries for live timber will be 

 made in black ink. At the end of each month the quantity and value 

 of each class of timber sold and cut will be entered on the summary 

 card. At the end of each fiscal year the summaries by Forests will be 

 totaled and entered upon a summary card for the district, which will 

 be filed as the front card in the current record file. The timber cut 

 in free and administrative use will be included in the total cut for the 

 year. 



The annual cost of timber sales for the fiscal year on each Forest 

 will be considered with the amount of timber sold and 

 cut, to determine whether the cost has been excessive. 

 Occasionally it may be necessary to secure detailed figures on repre- 

 sentative large or small sales, showing the relation of the cost of sales 

 to the stumpage price received. 



The following form should be used for reporting and recording tim- 

 ber sale costs. When advisable, hi the judgment of 

 the supervisor or district forester, mimeographed 

 sheets may be prepared with ruled columns for periodic entry or the 

 days and amounts chargeable to the various cost items, particularly 

 to marking, scaling, and brush burning. 



(Case designation.) 

 Examination: 



(a) Salaries of men (in cents per 1,000 feet or per cord). 



(6) Supplies, transportation, etc. (in cents per 1,000 feet or per cord). 



(c) Total cost of examination (in cents per 1,000 feet or per cord). 

 Office work: 



In local office (in cents per 1,000 feet or per cord). 

 Field \vork: 



(a) Marking (in cents per 1,000 feet or per cord). 



(b) Scaling (in cents per 1,000 feet or per cord). 



(c) Brush burning (in cents per 1,000 feet or per cord). 



(d) Check scaling (in cents per 1,000 feet or per cord). 

 Administration : 



(a) Supervision (in cents per 1,000 feet or per cord). 



(6) Total cost per 1,000 feet or per cord of administration. 



Area of sale 



Amount of timber cut 



Species 



Price 



(Per cord or per 1,000 feet b.m.,etc.) 



Total cost of sale 



(Per cord or per 1,000 feet b.m.) 



Remarks . . 



(Reasons for high or low costs. If sale is not closed, what will be the probable cost? Are data 

 approximate or exact?) 



