ESTATE BOOK-KEEPINft. 469 



It will be observed that the statement of the pay-list which I have just 

 given contains the labour as detailed in the day-labour statement (form 

 No. 2), with the piece-work supposed to have been performed during the 

 same month. In the statement given there are eight columns for differ- 

 ent work. In making such a book, more columns could of course be 

 entered, if thought necessary, for any increase of different operations. As 

 an example of this system, it will be found in the day-labour form that 

 Martin Jackson was employed in thinning and peeling in Crakeland 

 Plantation on Monday the 4th, Tuesday the 5th, and Wednesday the 

 6th of the month ; he is therefore entered under the column for that oper- 

 ation three days, which, at his rate of wages as foreman, is 9s., and that 

 is accordingly entered in the money-column opposite. It will be found 

 in the day-labour book that he was two days employed in repairing 

 roads on the home-farm and policy grounds ; he is therefore entered in 

 the next column accordingly and so on throughout the different columns 

 and each man's work ; and of course the total number of days and the 

 amount of money due to each man in the pay-list should correspond 

 exactly with the same in the day-labour statement. 



In the column for signatures of the men we always affix a receipt- 

 stamp for all sums at 2 and upwards, across which the name is written. 



The great advantage of such a form of pay-book is, that at the end of 

 a month, half-year, or year, according as may be necessary, the total 

 expense of each operation on the estate can be ascertained as, for in- 

 stance, under the first column in the pay-list we find that for the month 

 of May the thinning and peeling of Crakeland has cost 6, 5s. 3d. ; 

 and under each column is found the cost of each work for the month. 

 Should such works occur again, the different sums expended on each 

 have only to be added together to ascertain the total expense. 



If the statement is drawn out correctly, the total sum of the pay-list 

 should be exactly the same as the total sum of the day-labour book for 

 the month ; and all the total sums of the different columns should also, 

 when added together, amount to the same as the total amount of the pay. 



Under the pay-list of day-labour I show how I enter the piece-work 

 statements. Many land-agents have a separate statement for piece-work 

 accounts, but this only entails more office labour ; and in the case which 

 I have given, the whole labour expense for the work is shown together. 

 Another form of pay-list of day-labour is shown in form No. 5. This 

 is a similar form to that used by the Government for the management of 

 woods and forests. It is a very useful form, but it is deficient in not 

 giving columns for entering the cost of each operation. To arrive at the 

 cost of any work as entered in such a pay-list, one would require to add 

 up the days each man had been employed at it, and take the different 

 rates, to arrive at the amount. 



