478 THE BOOK OF THE LANDED ESTATE. 



Previous to the sale, the columns of " Name of Plantation," " No. of 

 Lot," and " Quantity " should be filled in, and the others can be filled in 

 after the sale. It will be observed that the first column is to receive the 

 name of the plantations from which the lots come. The second column 

 contains the number of the lots, as corresponding with the numbers 

 actually painted, or otherwise marked, on the lots ; the third column 

 contains the number of trees in each lot ; the fourth and fifth, the names 

 and residences of the purchasers ; and the sixth, the amount for which 

 each lot is knocked down by the auctioneer. The next contains the 

 date at which part or the whole of the purchase was paid ; and the next 

 column shows the amounts paid ; and the next, the sums left due. 



I have given three statements of books immediately connected with 

 the forester's work, and these are " sales of timber by private contract," 

 " wood ledger," and " sales of timber by public auction." These should 

 consist of separate books, which can be obtained by giving any stationer 

 a ruled form as a guide ; and where all the different headings in the 

 columns are printed, it saves an amount of office labour ; and each book 

 should be titled outside, for more convenient reference. 



I will now give some specimens of book-keeping in connection with 

 the management of a home-farm. These consist of 



Inventory and valuation of live and dead stock, and crop. 



Crop-book. 



Dairy and poultry account. . ""' 



Live-stock book. 



Besides the foregoing, there will be required for a home-farm a day- 

 labour and pay-list book similar to what has already been shown, and 

 also a ledger and cash-book examples of which will be given for 

 the estate generally. I therefore give a sample of an inventory and 

 valuation list, which is as follows : 



