AN AUSTRALIAN STUDY OF AMERICAN FORESTRY. 133 
The report covers— 
“the amount of water, the purpose for and extent to which it is used 
at the present time, the probable future use, the condition of the 
cover, and the special protective measures which are at present in 
force, with definite recommendations of measures which will be needed 
to meet future demands.” 
The protective measures applied include “ restriction of grazing, special 
uses and settlement, possible modifications of lumbering, reafforestation, and 
range improvement ; the appointment of extra patrolmen, and the construction 
of works for the prevention of fires, floods, snowslides, and the contamination 
of the water.” 
It is the duty of officers before issuing licenses or permits to consider 
the possible effect on the water supply and when necessary to attach condi- 
tions affording necessary protection. 
Streams are to be protected from pollution. 
I advocate the stocktaking of the water resources of our forests and the 
preparation of a water protection section of the working plan ‘of each forest. 
This duty should constitute part of the general forest reconnaissance work. 
It is a function of the branch of forest engineering. . 
Cuaptrer XVIII. 
FOREST SERVICE BOOK-KEBEPING. 
A review of the orderly modern system of accounts of the United States 
of America Forest Service is of great suggestive value. 
Two main features distinguish the method of dealing with receipts. 
One is that payment in advance is a requirement in respect to all fees 
and royalties due to the Forest Service. 
No tree may be felled, no exploitation may begin, until the sale has 
been confirmed in cash.. Deposits must be made in advance of cutting. The 
timber sales account for any operator must always show a credit balance. 
The other is that forest officers are not collectors of forest revenue, and 
are not permitted to receive any monies due to the department—the policy 
also of Queensland. 
At all district office headquarters a bank is selected and designated as a 
Government depository for the district, and debtors are required to pay 
directly into that depository, to the credit of the Forest Service, all National 
Forest revenue due by them. 
The receipt and disbursement of funds and the execution of all formal 
papers affecting the grade, assignment, or salary of members of the Forest 
Service are vested entirely in the chief of accounts at Washington. This 
officer has a representative at each district office, who is styled the district 
fiscal agent, and is charged with the entire execution of the accounts system 
for his district. 
