SCHOOL OF FORESTRY. 161 
* At other times a supplementary account has to be sent 
in yearly, at the same time of the year. 
‘Section 36. The collections and property of the Insti- 
tute must be accurately valued and recorded. These are: 
‘1st. Forest instruments and tools; and the botanical, 
forest, technological, chemical, and mineralogical collections 
of the Director ; 
‘2nd. Models of buildings, and the physical and zoologi- 
cal collections of the Forest-Master ; together with 
‘8rd. Instruments for geodesy : and these, together with 
the inventories, are to be kept in the archives of the 
Teacher. 
‘Section 37.—The Director ought, after taking counsel 
with the Teacher, to buy such books, treatises, and plates 
for the library of the Institute as will serve to the comple- 
tion of the instruction. 
‘It rests on the Director to determine when the library 
is to be opened for the loan of books. 
‘Chapter VII.--The management of the moneys of the 
Institution, and the accounting of the same. 
‘Section 38. All dues and other revenues which accrue 
to the Institute shall be received and accounted for by the 
Teacher, and he may not defray other expenses from these 
means than those which have been approved by the 
Director. These the Teacher shall defray according to the 
determination of the Forest Bureau. 
‘The Teacher shall keep a proper cash-book, which 
shall be balanced every month, after due audit by the 
Director, and comparison of the balance with the cash in 
hand. An extract from the cash-book shall be handed 
over every month to the Director, who must hand the same 
to the Forest Bureau before the 8th of the following 
month. 
‘ At the close of the year a complete account shall be 
made up by the Teacher of the money under his manage- 
ment; which account, after proper audit, shall be handed 
in to the Forest Bureau ; and after the account has been 
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