to lay down certain rules for the more efficient control of the extraordinary expenditure, and to communicate these orders to all Local Governments and minor administrations for their guidance. This is the object of the circular now transmitted."

The orders issued, when the period in the history of forest organisation is considered, marked a considerable appreciation of the position of the forests, but as was perhaps inevitable at the time and with the staff then available, they made no mention of the considerable expenditure which would become necessary on the sylvicultural operations necessary to restore the large areas of ruined forests existing in every province which were being taken over by the Department and to the large expenditure which would have to be faced in protection against fire and other dangers. This was an unfortunate omission, as it was to result in an inevitable set-back to future progress; Local Governments for many years subsequently, in their natural wish to obtain a revenue from their forest estates, being unwilling to provide extraordinary expenditure to the extent required for these matters. But, as has been said, the Circular was for the period a valuable one. laid down the following orders with reference to extraordinary expenditure :

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"With reference to the representation of the Punjab Government, it appears expedient to the Governor-General in Council, to state that there are certain cases in which the administration of forests must, like the Irrigation Department, undertake works of public utility, the outlay on which, within one year, may not always be covered by the revenue of the year. The rule that the forest expenditure shall always be covered by the revenue can, in its very nature, only apply to ordinary expenditure.

It must, of course, be a principle in the spread of forest conservancy, as in the spread of irrigation, not to undertake anything that is not likely in the end to prove remunerative. Unless this is done, the operations will prove to be financially impracticable, if carried out on any large scale. But it would be fatal to progress to apply this principle so as to refer to the income and expenditure within each year. The forest expenditure, like that for irrigation, must be divided into two grand classes: ordinary and extraordinary.

For the ordinary expenditure, it is evidently, at least, necessary not to allow any expenditure beyond the year's

income; indeed, as a general rule, the expenditure should be far less than the income, if any revenue is to be derived from the forests. But for the extraordinary expenditure, such a rule is inapplicable. For the latter, the same principle should hold good which is applied in the case of irrigation projects. Each proposal for extraordinary expenditure must be regarded as of the nature of capital outlay, and must, in the first instance, be worked out in full detail to show that all the measures have been carefully considered beforehand, and that the result is likely to be ultimately profitable to such a degree as to justify the outlay. When once this has been established, and if the outlay is otherwise proper and convenient, the expenditure should be sanctioned irrespective of the present income of the forest, and subject only to considerations of practical convenience and financial prudence.

Next to improved communication and to irrigation, his Excellency in Council considers that there is nothing which the Government can undertake in the way of physical improvements so advantageous at once to the comfort and wellbeing of the people, and the progress of the country in civilisation and riches, as the maintenance and improvement of existing forests, and, wherever necessary, the establishment of plantations for timber and fuel; while, as in the case of irrigation also, there is here not only advantage to the country, but a certain prospect of an ultimate large income to the Government in a way that will not press on the people, but, on the contrary, will aid their resources.

Such being the case, it appears to his Excellency in Council desirable to encourage the Local Governments to bring forward carefully considered schemes likely to be ultimately profitable, and to set them in hand as soon as they are matured, and all needful arrangements made for carrying them out gradually, systematically and economically. In this the tenor of recent despatches from the Secretary of State affords the Government of India full support.

These views were communicated to the Financial Department in May last, and have been generally assented to on further consideration in that Department, on the understanding that a proper distinction between ordinary and extraordinary expenditure will be carefully maintained.

It is probable that there will be no immediate need in any province to exceed the annual income by any considerable amount, and therefore it may not now be necessary to introduce

a new head of account, 'Forest Charges Extraordinary.' But it appears expedient to frame a few simple rules to guide the local authorities in preparing the projects of such works, the outlay for which may be regarded as capital expenditure.

Expenditure on account of the following three classes of works or undertakings may be regarded as capital or extraordinary expenditure :

Ist. Purchases of land on a large scale for plantations, or the purchase of forests, or the purchase of rights and privileges in Government forests from the inhabitants of the neighbourhood, or from other parties (such outlay would fall under Budget sub-head IV).

2nd. Plantations on a large scale (Budget sub-head VI).

3rd. Works undertaken to facilitate the working of the forests, such as roads, canals for floating timber, and works for the improvement of existing streams, as far as it appears expedient to entrust the execution of such works to the Forest Department (Budget sub-head X).

These appear to be the only classes of outlay involving bona fide capital expenditure, which need not necessarily be covered by the income of the same year.

Regarding expenditure under Budget sub-head X (Communications), it was ruled in Standing Order No. 5 of 1867, that items exceeding 5,000 rupees should be entered separately in the Budget Estimate. A similar course should now be pursued with all classes of expenditure mentioned above. Whereever any individual item exceeds 5,000 rupees, it should be entered separately, under its proper sub-head, in the Budget Estimate, and a separate detailed report or estimate should be submitted, explaining the particulars of the work proposed. In the case of roads, canals and other works, which admit of the employment of the Public Works forms of estimate, these should be used, but in all cases these reports on projects should be accompanied by the needful maps and plans, and by a detailed specification of what is proposed to be done.

Such projects should, as far as practicable, be submitted for sanction to the Government of India in anticipation of the Budget Estimates.

These rules will apply to all projects, either for the purchase of forests, or forest rights, or for plantations on a large scale, or for communications individually exceeding 5,000 rupees in one year, whether they create an excess of expenditure over income or not,"

The Secretary of State gave his cordial approval to these orders. They are sufficiently remarkable to be worthy of careful consideration in other parts of the British Empire where forest policy is still undeveloped at the present day.

An interesting correspondence took place at this time as to the advantages or disadvantages of girdling, or ringing green trees in order to kill them, and allowing them to stand in the forest one or more years to season before felling. The correspondence originated from some remarks made by Major Morgan in the Madras Forest Report for 1861-62, in which he deprecated girdling teak before felling as it rendered the wood brittle. On this the Secretary of State (No. 14 of 1863 to Madras) observed " girdling is now discovered to be on all accounts prejudicial," and in his Despatch (No. 7 of 1863) to the Government of India asked that the Madras opinion be communicated to Brandis. Several officers gave their views on the subject, Brandis drawing up a Report, dated 3rd March, 1865, summarising the position to date and expressing his opinion.

Brandis commenced his Report by stating that teak in Burma was almost always girdled before felling, and it was believed that the practice had been in force in that country ever since teak had been exported on a large scale. The primary object was to lighten the timber in order to enable it to float, but the loss in weight, amounting to some 12 lbs. per cubic foot, was equally beneficial in facilitating the dragging out of the logs or in their carriage by road. So far as could be ascertained the practice of girdling timber had not, said Brandis, been in force in India until within the last twenty to thirty years, and it seemed probable that it was first introduced from Burma, although from time immemoral trees had been girdled throughout India with the object of killing them on areas to which it was wished to extend cultivationpractice which many latter-day Forest Officers in India will have observed for themselves. But this operation had no connection with the deliberate girdling of trees in the forests with the object of causing the timber to become lighter (and at the same time to season), previous to felling them.

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Brandis alluded to the first girdling operations undertaken in Madras as being those initiated by Captain Michael in the Anaimalai Forests in 1852. He considered it possible that Michael learnt the method during his visit to Burma in the previous year and introduced it into the Anaimalais,

subsequently dispensing with it and felling the trees green, owing to the complaints of his felling gangs that it induced heart shake in the trees (vide Vol. I, p. 227). But girdling had existed in South India long before Michael commenced his operations in the Anaimalais; for Munro, in his Report on the Travancore teak forests (August, 1837), states that he allowed his trees to stand one or two years in the forest after girdling in order to season the timber (Vol. I, p. 74). He then had it felled and piled up in a dry place, "whence, in the third year after ringing, it was sent down for sale." Munro states in this Report that he had nearly twenty years' experience in the teak forests. Travancore teak was selling freely at the time, which would appear to indicate that in those hilly teak forests previous girdling had no deleterious effect on the timber. Cleghorn did not, however, agree with the girdling of this species in Madras. He wrote in his third Report on the Madras Forests, 31st August, 1860, "The custom of ringing the trees before felling has been advocated on the ground that the seasoning is thereby expedited, and also more thoroughly effected. This is doubtful, at least, in oil-containing trees (such as teak); but the practice appears to be contra-indicated for other reasons. When a tree has been ringed the wood-cutters object to cut it down on account of its increased hardness; this objection might be waived were it not for another, and more serious one, which has been adduced. It is believed to be a fact by some that trees felled after girdling have the heart shake increased. It is difficult to explain this, if it be actually the case."

Captain Beddome considered the girdling of teak in Madras to be “a grand mistake." Leeds, who had succeeded Brandis in Burma, even advocated its being given up in Burma, where it had always been practised. Ramsay, Commissioner of Kumaun, said that it was dangerous to girdle the sâl as the trees at once became attacked by borers, which resulted in the ruin of the timber. Pearson held the same views for the Central Provinces.

Wishing to obtain the opinion of experts at home on this important subject, the Government of India addressed the Secretary of State (No. 3, dated 16th March, 1863), asking that enquiries might be instituted amongst British shipbuilders as to the comparative values of Malabar teak and as to the expediency of seasoning timber for shipbuilding purposes by girdling trees prior to felling." The Committee of Lloyd's Register of British and Foreign Shipping were solicited to obtain the desired information. The Committee circularised