Evening star. [volume] (Washington, D.C.) 1854-1972, 1917-08-19
WHAT The GOVERNMENT is DOING

i IN UUlUU
I ton operations on the national forests
now cover from twelve to fifteen-thou-
sand acres yearly.
The two chief objects of the national
forests are the production of timber
The timberlands of the national for
ests. statistics compiled by the service
show, are now producing from five to
six billion board feet of wood year.
The complete restocking of the areas
now denuded or sparsely timbered
will increase the annual production
of wood at least 1900, 000.0 900 feet. Prob
ably still greater advantages will be
secured eventually. these forestry ex-
perts say. who have made a lifelong
study of reforestation, through i'm
proved conditions for stream flow on
many watersheds. This is public bene-
fit of immense Importance. because of
Its relation to the supply of water for
cities and towns, the protection Of water
sources for irrigation and power. and
the navigation of large streams. Re-
stocking can be brought about, the
experts say. in part by the protection
of the forests from fire, which permits
the natural extension of tree growth.
forest planting.
The economic Importance of field
planting or sowing. the expense attend
ing 1t, the even greater proportionate
of areas where the first operation fall
ed. and the high percentage of NOR
tally which is almost sure to attend
ill-advised and hasty work have led to
two stages in reforestation work on
the national forests. These are: First
experiments. conducted on small scale:
and, second, extensive field operations.
Those who are doing this work for
Uncle Sam say that successful field
planting or sowing on a large scale is
not simple operation. The task of
planting or sowing SO many acres of
forest trees or seed in a given period of
time is merely matter of providing the
seed or nursery stock and employing a
crew of sufficient size, but the success
of the operation depends on much more
than this. Practical reforestatfon on a
large scale. such as is carried on by the
forest service. takes advantage of the
work. and the foremost consideration
to make the costs reasonable and yet
secure success.
new system of accounting has just
been installed in the Indian office. In
asmuch as the Indian
Indian 0fsce service consists of 40
a. different a n C e s..
1oeouhtins' having in their Gus
tody nearly half billion dollars worth
of property and engaged in many diff
ferent kinds of work, and since 1t is
operated under 100 different appro-
priations, carrying, approximately. SEA-
100000 every year. accounting in the
service is more than ordinarily COM
pick and difficult.
The old system. based on cash dis
bursementS, was unsatisfactory, and a
system more adapted to the needs of
the service has therefore been devised.
This system has just successfully been
Installed.
1t is expected that accountants
throughout the country will be inter-
ested in this new system. 1t differs
from the old in providing for an analy-
sis OF the purposes for which property
and service are used, rather than an
analysis of the purposes for which cash
is paid This means that costs are dis
tributed on an accrual basis rather
than on cash-disbursement basis.
1t is pointed out by officials of the
new system that from the standpoint
of central governing body there are
two striking advantages of the system.
First, accounts made up in this way
showing by periods the actual expert
ence OF each agency or school in the
matter of expenditures. enable the
officials of the service and Congress to
compare results in different agencies
and schools to determine their several
needs. Second. IL the principles under
lying this system were adopted by all
the accounting offices of the govern
ment, the basis for a scientific budget
would be provided.
Increases OF from $40 to SIS and in
SOrne "a much
profits from each
Contrasting dairy COW have re-
Aesoo;.+;o,s suited from the or
ganization of CO.
operative cow-testing associations in
the United States, according to experts
Of the dairy division of the Department
of Agriculture. The expense of mem
bership in these associations, on the
other hand, has been only about $3.50
per COW per year. The organizations
therefore have been very profitable say
the experts who have been in close
touch with this movement.
Because of the great and obvious
economic advantages arising from the
associations dairy specialists of the de-
partment believe that the organiza-
tions are one of the most important
factors for the upbuilding and develop
HiSHt VI tIft ualTy industry IN TINS
country. Such organization gener-
ally consists of twenty-six farmers,
living within radius of a few miles,
who co operate 70 hire an expert tester
to keep accurate accounts of the
amounts and cost of feed consumed by
each COW in the association, the guam
tity of milk produced by each and its
richness in butter fat. These statistics
usually reveal the fact that some cows
are not producing enough to pay for
their keep, while others are highly
profitable. Acting on this information,
the owner of the cows disposes of the
least desirable of his animals and makes
up his herd exclusively of those that
produce a considerable profit.
The membership of the association is
placed at twenty-six. SO that the tester
can make complete round each month
devoting one day to each member, and
that he may keep his records on
monthly basis. 1t has been found by
careful experiments that the averages
based on monthly tests. do not vary
more than per cent from the produc-
ton, as shown by daily observations.
Since the tester is expert and can
make the necessary tests and computa-
tions rapidly, and since he can be de-
pended on to make his observations in
dependently of pressure of work on the
individual farm, the owners of dairy
cows find it cheaper and more satisfac-
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