474 THE BOOK OF THE LANDED ESTATE. 



The form for entering sales by private contract is easy and simple, 

 and, I think, does not require any explanations. More columns might 

 be made, if required, for any other system of selling timber or under- 

 wood. It is an important as well as an interesting matter to know 

 the amount of receipts from any separate plantation ; and unless some 

 such form is used as I have given, it is impossible to know what each 

 plantation has produced, and also which pays best. 



I have also shown two entries taken from the wood ledger, where 

 entries are made of purchasers who do not pay for their purchase at 

 the time, but have an allowance of time to pay it. The two entries 

 are supposed to have been paid. 



Sales on credit are not entered in the private sales book until they 

 are paid ; they are entered in a ledger, or what may be termed in an 

 estate office " the wood ledger," to distinguish it from any other ledger. 

 The following is a copy of our wood ledger : 



