1 ( 34 )
2 68. As compared with the preceding year, the financial
3 statement of 1871-72 shows a satisfactory result. Adopting the
4 figures of the Budget Estimates, which, though differing from
5 those given in the local reports, are the more correct cf the two,
6 the revenue, which in the year under review amounted to
7 Rs. 39,12,662, against Rs. 35,57,479 of the previous year, shows
8 an increase of Rs. 3,55,183; on the other hand, the expenditure
9 was diminished by Rs. 2,00,804, so that the cash surplus of the
10 year amounted to Rs. 11,01,009, against oa surplus of Ks. 5,45,022
11 in 1870-71. After taking into account the assets and liabilities
12 at the commencement and close of both years, the nett revenue
13 of 1871-72 amounts to Rs. 13,96,584, against Rs. 10,60,698
14 of 1870-7).
15 69. The increase of revenue is due to an increase of
16 Rs. 1,70,985 in the amount of timber sold at depét through
17 the direct agency of the Department; Rs. 93,940 for mis-
18 cellaneous forest revenue; Rs. 26,430 to an increase in the
19 sale of minor forest produce and grazing, and only Ks. 63,828
20 to all other sources. Under expenditure, there is a decrease of
21 Rs. 3,18,383 in the amount expended on timber operations; but
22 on the other hand there is an increase of Rs. 29,945 in the
23 charges for the collection of the miscellaneous forest revenue;
24 Rs. 16,530 for plantations, Rs. 68,634 in establishments, and
25 Rs. 2,470 under other heads, making a total increase of
26 Rs. 1,17,579, so that the nett decrease in expenditure is reduced
27 to Ks. 2,00,804. The increase in charges connected with the
28 collection of the miscellancous revenue, and the increased charge
29 for cstablishments, were more than repaid by the amount of reve-
30 nue collected and of work done. At the same time the better
31 protection of the forests, which, in the Central Provinces especially,
32 was imperatively required, was ensured. Indeed, the direct
33 increase under miscellancous revenue and grazing was, as
34 shown above, Rs. 1,20,420, while the increased charge was
35 only Rs. 29,945; and without taking into account the increased
36 efficiency of administration, it may be noted that the estab-
37 lishment brought to depdét 323,000 pieces of timber in 1871-72,
38 against 210,000 in the previous year, while the account of
39 stock at the close of the year now under review, exhibits a
40 value of Rs. 25,21,000, against Rs. 23,59,000 at the close of
41 the preceding year. It is to be regretted that the present
42 form of accounts does not permit a thorough examination of the
43 true value of assets and liabilities; but measures have been taken
44 to obtain this information in future, and it is hoped that a con-
45 cise and clear exposition of the financial position of the Depart-
46 ment at the close of the year, together with a statement of the
47 nett revenue, may accompany the next annual report.
48 70. The attention of the Financial Department has of
49 late more than once been directed to the failure of the forest
50 revenue to show an increasing surplus, and on this account, in
51 a recent resolution of that Department, it was said that “ finan-
52 cially the Forest Department was a failure.”” Though the rapid
53 increase of forest revenue during the last five years would seem
54 scarcely to justify this remark, yet the want of a simultaneous
55 increase in the surplus is undoubtedly a fair subject of criticism ;:
56 and it will be no unprofitable task if, by a brief examination into
57 the income and expenditure of the Department, we can obtain a
58 clue to the conditions which have induced the present want of
59 elasticity in the surplus.
60 71. To take the income of the last six years, the total forest
61 revenue stood in 1866-67 at Ks. 21,93,901, in 1867-68 it rose
62 to Rs. 24,70,913, in 1868-s9 to Rs. 80,32,108, in 1869-70 to
63 Ks. 32,90,606, in 1870-71 to Rs. 35,57,479, and in 1871-72 to