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2 decided is, where, in-follihg the forests, we aze ofly drawing the
3 legitimate annual interest from them, and where ‘we commence to
4 trench on our capital.
5 84. For correctly ascertaining this point, the responsibility.
6 of course rests with the staff of the Eorest Department. The
7 means arc maps, estimates, and working plans. In dealing with
8 large tracts of forest, itis true that accurate estimates are not
9 possible with the means at present at our disposal; but no pro-
10 vince need or should be allowed“to remain without its working
11 plan, by which ig meant a defined and business-likq system of
12 rotation, well considercd and planned beforchand, according to
13 which certain tracts of forest are set apart for felling in certain
14 vears, thus ensuring a period of rest for all in turn, during which
15 the timber may yecruit itself, and the trees may be allewed to
16 rrow up in peace. Into the means by which such growth may be
17 encouraged, it is not necessary to cnter here.
18 §5. In certain cascs also expenditure must not be stinted
19 where it fs clearly shown that it will be remunerative. This may be
20 done, not only directly by timber and other forest works, but by
21 the opening and repair of roads, and by generally facilitating the
22 means of transport from the forests; also by taking care that
23 the effective strength of establishments, especially in the more
24 unhealthy provinces, is sufficiont for the works required of it.
25 Numerous instances may be cited of officers falling ill and being
26 obliged to quit their divisions, while the paucity of officers, or
27 their want of experience, has prevented others from being sent
28 to supply thoir places, so that forest divisions have been left for
29 considerable periods to themselves, tp the manifest detriment both
30 of the forests and of the revenue. Indeed, attention to the health
31 of forest officers will always repay the outlay as well as the
32 solicitude bestowed on it by Government, and, inall distant and
33 unhealthy forests, huts for their shelter should be erected, which
34 will save them from much trying exposure, and, moreover, ensure
35 them remaining near their, works.
36 86. The audit of forgst accounts being. now left to the
37 Department, close attention is necessary fto.ascertain the nett
38 annual result of the Department’s work. ‘To this end, instructions
39 have recently been issu¢d by the Gevernment of India for sub-
40 mitting, with hea annual report of cach province, a financial
41 statement exhibiting the result of the past year’s operations, and
42 the true financial position of *the Department in stock as well as
43 in cash at the close of the year. Itis much to be desired that
44 this should be done for every forest, as well as for every provinae,
45 annually, but at present the working system of the Department
46 is not sufficiently formed to admit of such a detailed account
47 being correctly drawn up. ;
48 87. In last year’s report it was said that, in order to
49 introduce a uniform system of kecping the forest accounts and
50 records, a draft forest manual had been prepared, and was in circu-
51 lation among the officers of the different provinces for suggestions
52 and opinions. These have been now received and considered by
53 a comniittee of executive forest officcrs who were assembled for
54 the purpose at Simla during last July and August. An amended
55 code, based on the original draft by Captain Stenhouse, and
56 amended by the various opinions received, has been drawn up by
57 the Committec, and is now in the press. It will be submitted to
58 the Financial Department for final opinion and then circulated.