FOREST ADMINISTRATION. 135 
forest treasury for payment of the wages, Thus must be 
recorded the whole of the work done throughout the year. 
6. Further, the Forest-Master must prepare and deliver 
at the end of May a report of the whole management of 
the forests under his charge, prepared according to a form 
prescribed, in which are entered on one page the outlay, 
stating in successive columns, the block to which the 
report refers, the forest or district in which it is situated, 
the work done, whether in forest management or in extra- 
neous work, the number of days spent in each of the opera- 
tions specified in the record of day’s work, the sum total of 
the day’s work spent in each and in all, the expense in cash ; 
and on an opposite page is entered the revenue received, 
in which, in successive columns, are stated the number of 
the block, the forest or district, and for what it is received, 
timber delivered, &., the kind of forest product sold, 
classified into trunk wood and small wood, giving of each 
the number of trees and the cubic measurement of what 
was sold, and the payment received. Directions are 
given that if the outlay exceed the income the difference 
must be entered as loss—if the income exceed the outlay 
the difference must be entered as gain, and the account 
must be balanced. There must be appended notices of any 
remarkable transactions or occurrences pertaining to the 
year in the revier or district, such as forest fires, clearances 
made, devastations occasioned by storms, and the more 
extensive operations connected with building, fencing, 
ditching, and sawing. 
Par. 21 enjoins that the prescribed work should be 
effected in the course of the year in the following order : 
January—Wood felling to be carried on when the 
weather permits, and the delivery or bringing of timber, 
and the collecting of cones of the fir and the pine con- 
tinued. 
February.—The same operations to be continued—the 
felling and the delivery or bringing out of timber, more 
especially of building timber, and the collection of cone & 
