THE NEW FORESTRY. 65 



found , that, when a man ,is expected to give account of every 

 hour that he may have spent doing one job here and another 

 there, that he usually does his book-keeping quietly at the end 

 of the week, distributing his time over the separate heads by 

 guess, as judiciously as he can, the forester seldom being able 

 to find out whether he is right or wrong. Complete accounts 

 should be kept at the estate office, and the books that the 

 forester requires are a labour and sundries book, in which the 

 day labour, contract work, ( accounts against the woods, and all 

 incidental expenses should be entered under their separate 

 headings in due course. Other books are a day-book for all 

 credit transactions , connected with the woods, and a cash book 

 in which all receipts and payments are balanced up periodically. 

 On some estates the attempt is made to keep a separate 

 debtor and creditor account of every separate plantation, but 

 that is not practicable when there are numerous small and 

 large woods. The different woods may be divided into groups 

 or divisions, corresponding with the woods' register, and a 

 separate account kept of each group ; but more need not be 

 attempted, and the men's time and labour account should be 

 as simple as it can be made, and not be encumbered with 

 useless entries. 



