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and the time of the year. If the work is done in company camps, the lopping is part of the routine work of felling and is taken as a matter of course and will be better and more economically done. Jobbers working on contract feel that it is extra labour and expense, and will consequently slight the work and will demand more money per thous-and feet for doing it.

If the foreman or inspector is in favour of lopping, he will endeavour to have it done thoroughly and cheaply; if not, he will slight it, and make the cost higher if possible.

As in every other class of work the character of the labourers employed is a very important factor in the cost of operation. We found that where boys or old men were used in top-lopping the cost was materially increased; the better the labour the cheaper the lopping could be done.

On rough ground, the tops are harder to get at, and the cost is more than on level ground. Tops can be lopped cheaper before the snow comes than after, as it is easier to get around, and the branches are not frozen and covered with snow.

The actual cost is shown by the following tables: Number one shows the number of logs made in each district and the average per man per day; number two shows amount of time spent on lopping; number three the actual cost, and number four shows the probable cost under thoroughly efficient crews and supervision.

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