TREATMENT BY JUDEICH 207 



2. Plan of Thinning. 



3. Plan of Planting. 



Continuance and Development of the Working Plan, (Erhal- 

 tung und Fortbildung d. Einrichtungswerks"). 



1. Corrections of Survey, (Records and Maps). 



2. Keeping the Records of Management (Bookkeeping), 

 ("Fiihrung d. Wirthschaftsbuchs"). 



Its six Books or Parts ; all in tabular form : 



a. Div. A. Record by Lot. (Each lot gets two pages and in 

 this is recorded how much cut, money received ; planting, thinning, 

 etc., done on this lot.) 



b. Div. B. Record of Cut with Comparison of Estimates, when 

 cut is finished on a lot, or stand, the volume and money results are 

 recorded in this book and compared with estimates made before 

 cutting. 



c. Div. C. Yearly Cut; area, Volume (by few grades, timber, 

 fire wood, etc.), keeping separate final cut of stand, from thinnings. 

 (Only one (horiz.) line for each year) Each Working Section has 

 its separate page. 



d. Div. D. Total Cut for Revier or Forest, or for Working 

 Section for the year is compared with estimates or allotment as per 

 Plan. Each year's Cut gets one page. 



e. Record of secondary utilization, ("Nebennutzungen"), 

 Grazing, Turpentine, etc., etc. 



f. Div. F. Record of Net Income. All incomes and expenses, 

 net income and financial showing, i. e., what per cent is made on 

 capital. 



Tabulary form giving: Area of forest, amount of timber sold, 

 gross income from timber and other sources. 



Expenses total and by: Logging, other utilization, Improve- 

 ments (incl. planting), administration and protection, taxes, mis- 

 cellaneous. 



Net income total and per acre. 



Forest Capital total, and by soil and growing stock. 



Interest made in Management, in per cent. 



Remarks, (explanations of important points, special reasons 

 for large or small income, etc.) 



