27 
total cost of this service being about $2,500,000, or 34 per cent of the 
total expenditure, and notgnore than 20 per cent of the gross receipts. 
WORKING PLANS. 
In making up working plans for a large forest area, considering the 
fact that the crop matures only in 60 to 150 years, more or less, it stands 
to reason that a general plan for the whole time of production and a 
special working plan from year to year is necessary. And in planning 
both technical and financial considerations must be consulted. 
Fora forest administration ona iarge scale, and especially for a state 
forest administration, the management should produce from year to year 
about the same amount of revenue and involve the same amount of ex- 
penditure. 
Especially is it desirable, although technically by no means necessary, 
that neither less nor more wood be cut than grows annually, so that 
there is a continuous production of about the same amount forever. 
To determine what that amount is requires a considerable knowledge 
of the conditions of the forest and the rapidity with which the annual 
wood growth accumulates. 
As stated before, it is not wood, but wood of certain quality, and the 
largest amount at least expense per acre, that forest management is 
after. Now, the quality as well as the greatest quantity of wood is to 
be found in a tree of certain age, and while this age may vary for dif- 
ferent kinds of trees and different localities, it is approximately deter- 
minable when it is most advantageous, alike for quality, quantity, and 
cost of production, to cutthe tree or the forest. The time from the seed- 
ling stage to the mature tree ready for the ax is called the “ rotation.” 
If we say this pine forest is managed under a rotation of 100 years, it 
means that we allow each tract to grow to 100 years before we cut the 
trees, or that we expect to return for a new crop within 100 years to 
the same acre we have just cut. Now, if we desire to cut an even 
amount every year, say, for instance, one acre of 100-year-old pine, we 
would need to have 100 acres of pine, each acre differing in age by 1 
year. 
This would be an ideal or normal forest, in which we also suppose an 
equal annual normal accretion. In such a normal or ideal forest there 
must be at the outset a certain amount of wood standing, which is the 
stock upon which the yearly accretion accumulates, and may be called the 
normal stock or normal reserve. It consists, of course, of the sum.total 
of wood on each acre from the 1-year-old to the 100-year-old, and its 
amount is readily figured out if we know the difference in amount of 
wood between each acre or the normal accretion per acre from year to 
year; for it is one-half this amount multiplied by the number of acres, 
or what is the same, the years of rotation. In ourexample, for instance, 
with a pine forest, which we work under a 100-year rotation, if we 
assume that there is an annual normal accretion of 50 cubic feet per 
