18 MISC. PUBLICATION 135, U. S. DEPT. OF AGRICULTURE 
cost of planting (including the production or purchase of young 
trees) other comparable national-forest lands during the previous 
three years. Such deposits shall be covered into the Treasury and 
shall constitute a special fund, which is hereby appropriated and 
made available until expended, to cover the cost to the United States 
of such tree planting, seed sowing, and forest improvement work, as 
the Secretary of Agriculture may direct: Provided, That any por- 
tion of any deposit found to be in excess of the cost of doing said 
work shall, upon the determination that it is so in excess, be trans- 
ferred to miscellaneous receipts, forest reserve fund, as a national 
forest receipt of the fiscal year in which such transfer is made. 
Forest roads and trails. 
Act November 9, 1921 (42 Stat. 218); Sec. 23, Title 28, U. S. C. 
That fifty per centum, but not to exceed $3,000,000 for any one 
fiscal year, of the appropriation made or that may hereafter be made 
for expenditures under the provisions of this section shall be ex- 
pended under the direct supervision of the Secretary of Agriculture 
in the survey, construction, reconstruction, and maintenance of 
roads and trails of primary importance for the protection, admin- 
istration, and utilization of the national forests, or when necessary, 
for the use and development of the resources upon which com- 
munities within or adjacent to the national forests are dependent, 
and shall be apportioned among the several States, Alaska, and 
Porto Rico by the Secretary of Agriculture, according to the relative 
needs of the various national forests, taking into consideration the 
existing transportation facilities, value of timber, or other resources 
served, relative fire danger, and comparative difficulties of road 
and trail construction. 
The balance of such appropriations shall be expended by the Secre- 
tary of Agriculture in the survey, construction, reconstruction, and 
maintenance of forest roads of primary importance to the State, 
counties, or communities within, adjoining, or adjacent to the na- 
tional forests, and shall be prorated and apportioned by the Secretary 
of Agriculture for expenditures in the several States, Alaska, and 
Porto Rico, according to the area and value of the land owned by 
the Government within the national forests therein as determined 
by the Secretary of Agriculture from such information, investiga- 
tion, sources, and departments as the Secretary of Agriculture may 
deem most accurate. 
Cooperation of Territories, States, and civil subdivisions thereof 
may be accepted but shall not be required by the Secretary of Agri- 
culture. 
The Secretary of Agriculture may enter into contract with any 
Territory, State, or civil subdivision thereof for the construction, 
reconstruction, or maintenance of any forest road or trail, or part 
thereof. 
Construction work on forest roads or trails estimated to cost 
$5,000, or more per mile, exclusive of bridges, shall be advertised 
and let to contract. 
If such estimated cost is less than $5,000 per mile, or if, after 
proper advertising, no acceptable bid is received, or the bids are 
