' The number of horse working days for cartage must be determined according to the distance of each forest estate or clearing from the floating river, or the principal market at which it is expected to make the most remunerative sale. In carting to the river, if the timber be prepared at the distance of 5 versts, it is estimated that the cart will go twice; with a distance of 1 verst it will go 10 times; with a distance of 16 versts, once. If the wood be carted for a long distance, one may calculate on 50 versts per day by winter roads; but in rainy, and generally bad weather, 40 versts. By the price of the horse working day is determined the price of each article of forest material. For instance, if a horse working day is worth 40 kopecs, and the timber is prepared 4 versts from the river, the cartage of a beam 9 archines by 7 vershocks, of coniferous kinds, will be 10 kopecs, because a one horse cart will bring four beams per day; but in winter, from the scarcity of work, a horse working day may be 30, even 25 kopecs, then the cartage will cost about 7 kopecs; the cartage over 10 versts will be 20 and 24 kopecs, and over 16 versts 30 and 40 kopecs. The difference is more noticed in those cases where large materials are transported, requiring several horses.
' When the distance of the principal mart is determined then the cost of a one horse cart per day is determined. In this case the taxation of wood comes into contact with the general official prices, which can be taken as a groundwork, or at least is taken into consideration.
' In transporting to great distances the price per pood for transport to a given mart then must be considered; in transport by water in ships the freight per pood; and in transport by rafts, the number of days they were on the way, and the number of workmen required for each raft. The price of working day by the general prices may give a means to determine the cost of transport.
' The distance of the estate by water from a given market can be determined with great accuracy and ease with the assistance of the charts of the General Staff and of Poltoratsky and Ilyin.*
' The third basis for forming estimates, which at present it is difficult to obtain, but which in future will be easy, are the market prices for forest materials. These prices are subject to different changes, and if these changes were reported each time one could judge pretty accurately of the value of the forest materials; but generally these prices are not noted, and in making estimates there are raked up some data from memory; and mistakes are of course
* The Government has published a chart of Russia by Schoubert (scale of ten versts per inch), and on the same scale a particular atlas of the Russian Empire by Poltoratsky,
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