BOOK-KEEPING 193 



The record or book-keeping in a forest business covers three 

 parts : 



Property. 



Work. 



Results. 



a. Record of the Property. 



On every forest property this involves the following items, to 

 which, in some cases, others may be added. 



1. List of Lands. In Districts of the United States Public 

 Lands Survey the forty acre lot forms a unit, the forties are ar- 

 ranged by sections, township and range. The list not only gives the 

 number or designation but also the actual area either by the United 

 vStates records or, if corrected, by last accurate survey, since not 

 all forties are forty acre lots. To this may be added whatever other 

 information seems desirable; a note as to date of last survey is 

 useful, last inspection of lines and monuments, and condition of 

 these. 



In the older States without regular United States survey and 

 then also in mountains, where the forester makes his own subdi- 

 vision, the forty is replaced by the lot, an area of regular or irregu- 

 lar shape and size, and these lots grouped into blocks to correspond 

 to the sections in regular survey, and therefore preferably not over 

 2000 acres in size. Civic township and county and even state may 

 need to be noted. 



This List of Lands is accompanied by plats based on the 

 original- survey ; or by a simple "Land Map" showing only areas, 

 lines, their direction and length. 



2. List of Houses, barns, cabins, camps, mills (small ones, if 

 part of property), also fences, etc., with brief description, condition 

 and present value. This list is accompanied by a copy of the im- 

 provement map. 



3. List of Personal Property, teams, tools, etc. A simple 

 enumeration giving condition and value. 



4. List of Roads, trails, telephone lines; name or number of 

 each, location (best shown on map, but also stated here), kind, 



