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Mr. Williscroft, an experienced woodman, reports that, when the cost of hauling is considered, the cutting of low stumps and piling the brush saves the extra cost of swamping. The swamping is usually done by the teamster, and means the cost of the team while the work is being done. The extra cost of cutting low stumps and piling and burning the brush is balanced by the reduced cost of hauling. Mr. Williscroft estimates that the cost of piling and burning brush in connection with cutting will run from a minimum of five cents per cord to a maximum of fifteen cents per cord, but that all this will be saved in hauling, so that practically no extra cost will be attached to the wood when delivered.

Mr. Vandine, another experienced woodman, reports, in part, as follows, on the cost of brush disposal;—" The cost of piling brush will be five per cent of the operation, and, if piled and burned as the timber is cut, seven per cent of operation. As the average cost for cutting cordwood in this district is one dollar per cord, this would mean that it would cost from five cents to seven cents per cord to pile and burn the brush." Mr. Vandine further states that it would cost more if the brush were piled and left to be burned at a later date, and he says that the best and cheapest way is to have the brush burned by the permittee at the time of cutting.

Messrs. Williscroft and Vandine have both had experience in the bush in various parts of the country and have worked for the past few years as foremen for lumber companies throughout the northern part of Saskatchewan. Their judgment in this matter, therefore, is practically as good as any that can be obtained in this section of the province.

The following is a statement of the cost of top-lopping on a tie-cutting operation on the south half of section 17, and the south-east quarter of section 18, township 45, range 3, west of second meridian. This was a heavy stand of spruce. All the trees were cut and the ties removed before the parties were notified that the tops were to be lopped, making the cost of the operation a maximum for this district. The area was visited when the operation was about half completed, and the tops were completely lopped, even to the smallest twigs. Approximately 300 acres were cut over and 16,178 ties were removed. The top-lopping cost $161.75, or approximately one cent per tie, or 53.9 cents per acre. The statement as to cost per acre is not very satisfactory, as the entire 300 acres were not cut over, the timber being in various-sized bunches on the area, and, consequently, the cost per acre would be much increased if the figures had been derived from the area actually cut over. These ties were much above the

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