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Sub-heads A to D, General Organisation: Expenditure: £61,998. There is an increase in expenditure over 1925 of £4,791 due to the expansion of operations. During the year the number of District Officers increased from 23 to 26, while the number of Divisional Officers decreased from 13 to 12 on the resignation of the Entomologist.

Sub-head E, Forestry Operations: Expenditure, £493,323; Income, £122,846.

Details of expenditure and income are given in Table E below. Compared with 1925, gross expenditure is increased by £87,167 while receipts are £11,593 less at £122,846. Acquisition of land cost £17,136 more at £118,607; cultural operations £36,764 more at £200,889; stores and miscellaneous £24,722 more at £69,851.

Enlargement of the planting programme accounts for the increase in expenditure, while reduction in receipts is due to the coal stoppage, during which pitwood was unsaleable.

Overhead Charges, £20,778; Superior Supervision, £24,444, and Local Supervision, £24,224.-Overhead charges is an apportioned sum representing the expenditure on all salaries, allowances and office charges other than those of Divisional Officers, District Officers, Deputy Surveyors and their Assistants (all of which are included under superior supervision), and foresters and foremen (included under local supervision). During the year the number of foresters and foremen was increased by 34 from 116 to 150.

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Total 122,407 123,512 83,706 440,651 796,392

51,719 63,043 209,977 1,891,407 52,603 124,355 196,472 76,496 449,926 1,441,481

Note.-The figures relating to Ireland (during 1920-23) are omitted.

Acquisition of Land, Buildings and Standing Timber: Expenditure, £118,607.-During the year £104,933 was paid in respect of purchases of land, including the standing timber and buildings thereon, and £13,674 in respect of land held on long lease or feu.

The average rent or feu duty for land acquired for forestry operations during the year by lease or feu is approximately 2s. 3d. per acre and the average price for the land purchased approximately £1 17s. per acre, or if the whole be charged against plantable land only, 3s. and £3 18s. respectively. Land and buildings for forest workers' holdings are excluded.

Land acquired from 29th November, 1919, to 30th September, 1926.

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Note.-The Forestry (Transfer of Woods) Orders 1924 to 1926 transferred to the Forestry Commissioners the bulk of the Crown Woodlands. The area so transferred additional to the 355,472 acres above-mentioned, amounts to approximately 120,000 acres of which some 60,000 acres are carrying timber or are under forestal treatment.

The total area acquired during the forest year 1925-26 amounted to 69,274 acres, of which 36,450 acres were classified as plantable.

The area in Great Britain in respect of which the legal formalities of acquisition by the Department had been completed by the 30th September, 1926, was 278,807 acres, the corresponding figures in the two previous annual reports being 233,297 and 158,902 acres. In addition to these completed acquisitions, entry has been secured to a number of other

properties. Details are given in the above table, which also shows the area of "plantable" and "other land," i.e., land which is either too poor to plant or is required for other purposes.

The total area acquired in Great Britain to 30th September, 1926, is 355,472 acres, of which 214,083 acres were classified at the time of acquisition as plantable. Of the plantable area, 118,307 acres (55 per cent.) are situated in England and Wales and 95,776 acres (45 per cent.) in Scotland.

Cultural Operations: Expenditure, £200,889.-Expenditure on cultural operations relates to plantations and nurseries, of which the former absorbed £137,342 and the latter £63,547. An analysis of expenditure is given in Table E 5.

Plantations. Of the total expenditure on plantations, £89,639 was in respect of first plantings and £47,703 in respect of weeding, beating-up and protecting existing plantations.

The total area planted or sown during the year was 18,375 acres, of which 17,997 acres were placed under conifers and 378 acres under broad-leaved species.

The total addition to the woodland area of Great Britain was 13,924 acres, the remaining plantations being on the site of felled woodlands. In making these plantations and in beatingup the previous years' plantations 38,835,000 trees were planted, of which 51 per cent. were Scots and Corsican pines, 24 per cent. Norway and Sitka spruces, 10 per cent. European and Japanese larches and 9 per cent. Douglas fir.

Table E.5.-Analysis of Cultural Operations (Table E, Column (5) ).

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Total

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:

91,223

35,055 100,080 132,767 24,193 53,836 35,061 37,792 510,007 17,982 32,424 235,979 286,385 796,392

Note. The figures relating to Ireland (during 1920-23) are omitted.

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