ESTATE BOOK-KEEPING. 459 



Brought forward, 2061 1 

 Draining 



Billhead Enclosure, 20 acres, at 3, . . . . 60 



Planting 



Billhead Enclosure, 632,000 plants, as per state- 

 ment of nursery stock to go out (less thorn), 304 8 

 Expense of planting the same, . . . 102 

 20,000 pits for oak, at 10s. per 1000, . . 10 

 Carriage of plants from nursery, . . . 800 



424 8 



Roads 



Repairs of roads, 35 



Pruning 



Young oaks in Crakeland Wood, 500 



Nursery : 



Plants required for next year's crop 



10,000 oak, one-year seedling, at 4s., . 200 



200,000 larch, one-year seedling, at 2s., . 20 



60,000 Scots pine, one-year seedling, at 2s., 600 



5,000 spruce, two-year seedling, at 5s., . 150 



5,000 sycamore, two-year seedling, at 8s., 200 



5,000 poplar, one-year seedling, at 4s., . 100 



200 new pines, 2s. each, . . . 20 



10,000 thorn, at 15s., .... 7 10 



59 15 



295,200 



Laying 295,000 plants, at, on an average, Is. per 



1000, 14 15 



Digging, 500 



Manure, 500 



Cleaning, 15 



39 15 



Forester's travelling expenses, . . . . 600 



Stationery, . . 800 



Carpenter-work, 4 10 



Smithy-work, 600 



Advertising sales of timber, 7 10 



32 



Total probable expenditure for the year, . . 2716 19 



Having given the form of estimate of probable income and expendi- 

 ture, I need only remark that it is applicable to incomes and expendi- 

 tures of any amount from a property of one thousand acres to one of 

 one hundred thousand acres. 



The next form of estate book-keeping on our list is that of the Day- 

 Labour Book. This is a statement of work at which the men are 

 employed each day. A very simple form of day-labour book is often 



