An estimate of the actual forest (timber and coppice), does not exceed 12 million acres for a population of 18 million, or .7 acres per capita. The latest official figures claim as State property around 600,000 acres, and municipal institutional property 11.5 million acres; these constituting the public forests. According to official classification, these public forests are to the extent of 5.3 million acres high forest, 3 million coppice, the balance brushwoods. In spite of this evident lack of wood material, except for firewood or charcoal, the importations in 1903 did not exceed 13.5 million dollars, accentuating the absence of industrial development. The official statement of imports reports 6.5 million dollars more than the above figure, but this includes horses and cattle enumerated as forest products--products of the “montes.” These also figure in the exportations of 15 million dollars, which to the extent of one-half consists of cork (some 5 million dollars from 630,000 acres) and tanbark, while chestnuts, filberts and esparto furnish the balance. In 1908, the imports of lumber and staves alone amounted to $7,382,000. In 1882, all the public forests produced from wood sales only $900,000, but the value of the products taken by rights of user was estimated at nearly twice that amount. In 1910, the average income of the forest service was reported as having averaged for the decade in the neighborhood of 2 million dollars, and the expense approximately 1 million, a net yield of about 30 cents per acre on the area involved resulting, the total cut being 5.7 million cubic feet annually. The forest flora and its distribution is very similar to that of Italy, and is described fully in two volumes prepared by a special commission appointed for this purpose. 2. _Development of Forest Policy._ Spain is noted for its comprehensive legislation without execution; it is also known that official reports are rarely trustworthy, so that what appears on paper is by no means always found in reality, hence all statements must be accepted with reservations.