163 



ttian a dfetailed statement of definite roads or buildings to be 

 constructed, though such works might usefully be indicated 

 in. the plan without being prescribed. Until working-platia 

 are drawn up and controlled with simplicity, as indicated 

 above, they will give rise to useless correspondence and will 

 not be adhered to. 



{8) Recording the results of working.— liittle need be 

 said with regard to the record of outturn, except that it 

 should be quite separate from the statement of the provisions 

 of the plan proper. 



(3) Becord of financial results. — The record of financial 

 results should be nothing more than a brief abstract of the 

 annual receipts and expenditure. It is unnecessary to furnish 

 details ; but it is well, in order that the capital invested in 

 the forest may be known, and its amount tested from time 

 to time, to distinguish capital expenditure sunk in the forest 

 from current outlay on annually recurring works of protec- 

 tion, on repairs, on protective establishment, and so forth. 



A form, such as the following, could be written up annu- 

 ally with little trouble and would record all the necessary 

 information both as regards the capital expended and the 

 financial results of working for the year : - 



It is a question of some importance whether the records 

 alluded to above should be kept up separately for each work- 

 ing-circle or merely for each locality or administrative 

 charge. There can be no doubt that it would be exceedingly 

 useful if the forms were prepared for each working-circle, 

 and that without such a record mucb of the information, 

 especially regarding the yield and financial results, is 



