AN AUSTRALIAN STUDY OF AMERICAN FORESTRY. 135 
Three separate styles of letters of transmittal are adopted, viz., one for 
special use permits (coloured blue); one for grazing fees (coloured yellow) ; 
and one for timber royalties, &c. (coloured white). 
Forest officers are required to furnish these forms to the persons making 
the payments. The latter must lodge postal or money orders for the amount at 
the depository accompanied by the letter of transmittal. (Cheques are not 
accepted unless certified by the bank). 
A daily abstract of receipts is prepared in duplicate from these letters 
by the depository, and both abstracts and letters are forwarded to the district 
fiscal agent, who stamps the letters “paid,” and after detaching the coupons 
therefrom, forwards them to the forest supervisor. 
The latter, after making the necessary records in his office, informs the 
ranger concerned, and forwards the letters to the respective payers as receipts. 
At the district fiscal agent’s office the detached coupons are totalled by 
classes and the totals entered on one of the abstracts. The coupons are then 
filed by forests and classes in a current file. 
At the end of each month the coupons for the month are totalled by 
classes and forests and the totals recorded on forest receipt cards, the totals 
to date brought down, and the totals for each class on all forests in the district 
summarised on a card of the same form. The totals by classes are verified by 
comparing them with the entries on the retained copies of the bank’s abstracts. 
Refunds for excess collections are dealt with similarly, but the totals are 
entered in red ink on separate cards which are filed immediately behind the 
receipt cards. 
Monthly and annual statements of receipts are forwarded to the chief of 
accounts. 
The system is a model of directness, simplicity and labour-saving and its 
adoption by the Australian Forest Services is worthy of serious consideration. 
The basis of the disbursement plan is a series of specific appropriations 
from which allotments are made by the forester to the-district forester, and 
from the district forester to the forest supervisor, and from the forest super- 
visor to the forest ranger. 
The allotments are in accordance with annual.estimates prepared by 
officers in respect to their districts or forests. Estimates are made on the basis 
of the bedrock cost of protecting the forests and carrying on the current 
business under average normal conditions; and for completing such improve- 
ments as are most urgently needed to supplement ordinary protection and meet 
the immediate needs of administration. 
The annual preparation of allotment estimates is a work of some 
magnitude, and the principles, factors and procedure in regard thereto have 
been made the subject of a special manual of instructions. 
