1 21
2 it had already been deducted for the total outstandings in arriving at the
3 tigures Rs. 1,03,298-7-4. Supposing this correct it was evidently a mistake
4 to bring forward any opening liabilities for 1870-71. It was also as
5 incorrect to being forward as the opening outstandings for this year
6 (1870-71) Rs. 1,07,544-10-5, which sum represents the total outstand
7 ings, before deducting from them the amount of the liabilities
8 (Rs. 4,246-3-1). If then we start in 1870-71 with a correct ledger, the
9 Statement will be as follows :—
10 a eT
11 DEpaRTMENT DEBIOR. DsPARTMENT CREDITOR. BacLances.
12 aed, i " Pre ween marin vor eear ect ity Pear brs a
13 2 F d At close of At the com- At close of 3 e
14 ® 2 es Recoveries. mencement Payments. “4 Es A
15 = a3 year. of the year. year. so =
16 48'S ee , ° A
17 Ra. A. P. Re. A. P ks. A. P Ra A. P. Ra A. Pl Ne. AP,
18 ee | 1,586,564 5 7) 1,58,304 5 7} 1,083,298 42,086,624 8 6)1,90,039 3 gaat 141
19 which agrees in its closing balances with the figures shown as the open-
20 ing balances in the Statement for this year. One other discrepancy
21 will be noticed. The reserved forest revenue returned as outstanding
22 at the commencement of the:year shows a sum of Rs. 270-13-4 in
23 excess of the clusing outstandings last year. This difference is ex-
24 plained, by the above sum through an oversight not having been
25 included in last year's closing balance. It was owing to the Southern
26 Division on account of 11 teak logs that had been supplied to the ‘Mayo
27 Colliery,’—the sum has since been realized.”
28 109. The opinion held by Mr. McKee regarding the figures that should be
29 viven in this Form seems to be correct, for the last entry, being in a balance
30 column, should represent the difference between the totals of the preceding
31 columns. The totals of the outstandings and liabilities of the Departinent at the
32 vonmuencement and close of the year are given separately in Form No. 28.
33 110. From the figures given in form No. 24 it would appear that 11,146
34 ,picces were brought on stock during’ the year, but on reference to the column of re-
35 marks it will be observed that this quantity 1s partly made up of sleepers pre-
36 pared from timber previously on stock and timber transferred from forest to
37 market depdts. This is more clearly explained by Form No. 25 (Annual timber
38 account), in which the timber consumed for sleepers is shown under losses, and de-
39 ducted from the stock, while the sleepers prepared are shown under receipts and
40 included in the stock on hand at the close of the year. In a similar manner the
41 tiinber transferred from forest to market depdts is omitted from the closing
42 balance at the former and included in that at the latter depots. :
43 111. Theopeningbalancein Form No. 25 (Abstract of annualtimberaccount),
44 shows 104 cubic feet in excess of the closing balance in the same Form for
45 1870-71, which is owing to the logs at Hathibari being found to contain that
46 quantity more than was previously represented. From the same Form it will be
47 observed that there has been a loss of 4,819 pieces, containing 51,351 cubic feet,
48 which together with the reduction in the rates has diminished the value of the timber
49 stock by Rs. 91,649; but of the quantities above referred to, 1,703 logs, containing
50 {6,607 cubic feet, and valued at Rs. 9,835, were converted into sleepers. The
51 balance of the Rs. 91,649 is made up by the estimated value of 2,701 sleepers,
52 415 logs rejected, and the difference between the valuation rates at the commence-
53 ment and close of the year. No credit has been taken from the jungle wood
54 felled for oe iioatal siearcre, as the amount that will be realized on it is as
55 yet uncertain, while the teak timber collected for sleepers and brought on stock
56 during the year has only been valued at about its cost price. The timber returns
57 sent in from the Northern Division for 1870-71 appear to have been most care-
58 21—242—560