21 



(c) All expenses during the year paid, or material furnished, di- 

 dectly by the Department, should be entered in red ink. 



(d) Money paid from receipts on reserve should likewise be entered 

 separately in red ink and inclosed in parenthesis. 



(e) The total of all money forwarded to the Department should 

 be indicated, as well as tlie balance of receipts on hand. 



;u. 



Forest Products. 



1. Tn order to determine the development and possibility of the 

 forest it is necessary to keep an accurate record of yields according 

 to species and products. 



2. The only safe basis for comi)utation is that of solid cubic feet 

 of wood, exclusive of bark. If bark is sold with or without wood, 

 a separate statement of ipiantity andj)rice should be given. The 

 individual forester is the only one who can determine this volume. 

 He knows the number and (piantities of various products and can 

 .readily determine the factor for reduction to cubic feet. No fast 

 rule of thumb can be laid down for this purpose. 



3. Exact measurements should be taken whenever ])ossible and ex- 

 periments made from time to time in order to determine the factor 

 for a particular kind or quality of produce. The results of such ex- 

 periments and exact details thereof should be carefully recorded and 

 kept on file. 



4. Prices given should be those of various sizes, classes, and <piali- 

 ties of material when ready to be i-emoved from the reserve. 



5. Data should be kept in each operation so that the forester may 

 easily determine the stumpage value of various species and sizes of 

 trees when made into various products. It is only in this way that 

 it will become possible to determine the most satisfactory rotation 

 and species for various localities and conditions. 



6. If more than one species has been cut on one compartment enter 

 the amounts cut of each species on separate lines, in the four columns 

 provided for species, and make separate distribution into product 

 columns for each amount. 



7. Bark may be entered in ''By-product" column but mark it as 

 such. Other by-produtcs might be tree seed, charcoal, or anything, 

 other than wood, that may be derived from the trees of the reserve. 



32. 



Financial Keceipts. 



1. The acreage to be given in the second column is that which can 

 be used for wood production. 



2. The third column calls for cubic feet and means solid cubic feet 

 of wood, exclusive of bark. 



3. If bark, alone or with wood, is sold by weight, some statement 

 should be made to this effect and quantity given. 



4. "Gross receipts" means the total value received for a product. 



5. ''Net receipts" means the receipts from a product after deduc- 

 tions have been made for expenses connected with the manufacture 

 and sale of the product. 



6. If material is sold on the stump and no charges except for super- 



