198 FOREST REGULATION 



the progress of work is indicated whenever there is enough finished 

 to justify this graphical record. 



They should be kept for a number of years, for use in prepara- 

 tion or revision of future plans. 



5. As stated under reords of the property, (the detail descrip- 

 tion of the forest) any work that affects the land or the stand of any 

 lot is also recorded on the lot sheet. And here also should be 

 recorded any cases of special and important injury, fire, insects, 

 snow, windfall, etc. 



6. Timber Sales and other Cases of Disposal of Materials. 

 These cases are kept as separate documents, each (in case of timber 

 sales) involving the following: 



History of the case, on separate sheet, noting dates of applica- 

 tion, contract, etc. 



Application and report. 



Contract. 



Record of scale reports and money receipts. 



When timber cutting is going on and scale reports come in each 

 report is entered on : 



a. Record of scale reports, kept with sale case. 



b. On lot sheet of lot from which the timber was taken. 

 Once every month the sum of these scale reports is taken off the 

 records of scale reports of each sale and entered on the monthly 

 record sheets. 



7. Record of Expenses, usually in three parts : 



a. Pay roll, either timebook with space for date when time is 

 given to employee or when time is sent in, or else timebook and 

 ledger, with account for each man ; this latter involves much extra 

 work. 



b. Bills for material and work. These bills should be asked 

 for in duplicates and their treatment is about as follows : on receipt 

 of any bill, it is examined, if correct, it is O. Kd. and one copy is 

 sent to headquarters for payment. 



Then the copy retained is recorded on a bill sheet, where it 

 receives a serial number, (a new series each year), and where the 

 following points are noted in different columns: number (serial), 

 name and address of sender, date of bill, material or service fur- 



