The expenses of the Forest Service on the National Forests are of a two-fold character. There are costs of administration and protection on the one hand which might be called ordinary running expenses, and the costs of improvements, reforestation, and forest investigations on the other. The latter are really in the nature of investments, and do not properly fall into the category of operating costs. Yet they are absolutely necessary to the welfare of the Forests. They comprise expenditures for roads, trails, telephone lines, and similar improvements, the establishment of forests by the planting of young trees which have been destroyed by past fires, the carrying on of research and experiments to aid in the development of the best methods of forestry, and expenses connected with the classification and segregation of agricultural lands in the Forests. The establishment of permanent boundaries and the cost of making homestead and other surveys are also in the nature of investments. Such expenditures may be looked upon as money deposited in the bank to bear interest; they will not bring direct financial returns now but will produce great revenue many years hence. _The Agricultural Appropriation Bill._ The fiscal year in the Forest Service extends from July 1 of one year to June 30 of the next. Every year, in the Agricultural Appropriation Bill that comes before Congress, there is an appropriation for the Forest Service for its work. This appropriation is not in a lump sum but by allotments or funds. There is the fund for Fire Fighting, one for General Expenses, another for Statutory Salaries, another for Improvements, another for Emergency Fire conditions, and usually there are special appropriations for various purposes. For the fiscal year 1918 (extending from July 1, 1917, to June 30, 1918) there are special appropriations for Land Classification, for purchasing land under the Weeks Law, for coöperative fire protection under the Weeks Law, and for the Federal Aid Road Act.