But there are still other reasons why the cash receipts from the National Forests are not as large as they might be. In addition to the cash receipts the equivalent of a large revenue is foregone every year through the various forms of free use and the sale of timber to settlers at cost instead of at its actual cash value. During the fiscal year 1917 approximately $150,000 worth of timber was given to settlers free of cost. About 40,000 people were served under this policy. Also much timber is sold at cost to settlers for domestic use. In this way over 4,400 persons received many millions of feet of timber whose cost value was about $20,000, but whose sale value was much greater. The privilege of grazing a small number of stock free of charge is granted to settlers living on or near the Forests. The stock thus grazed amounts to about 125,000 animals every year. The Forests are also put to many special uses for which no charge is made although their administration involves some expense. Strict accounting should credit the fair value of such uses to the receipts from the National Forests, for it is in effect income which instead of being put into the treasury is made available for the benefit of the people. From what has been said it will be seen that a large part of the benefits derived from the systematic administration of the National Forests cannot be measured in dollars and cents. These benefits are in effect privileges extended to the people who in return assist in the protection of the Forests from fire and thus more than repay the Government for what they receive. Even under the rather unfavorable revenue producing conditions mentioned above, it is interesting to note that in 1917 the receipts of thirty-two National Forests exceeded their total expenditures. On fifteen others the receipts exceeded the cost of protection and administration. In other words, one-third of the National Forests are practically self-supporting.