_Tax Money Paid to the States._ Another interesting feature of the National Forest business is the money paid each State out of the annual receipts in lieu of taxes. It must be remembered that National Forests do not pay taxes to the States in which they are located. On the other hand, if the National Forests were private property they would bring into the county and state treasuries yearly taxes. To compensate the State for the taxes lost in this way each National Forest pays to each county in proportion to the area of the National Forest lands located in that county a sum of money equal to 25 per cent, of the total gross receipts each fiscal year. From the receipts of the fiscal year 1917 this amounts to about $850,000. It is provided that this money is to be expended for schools and roads in the county in which the National Forests lie. Recently a law was passed giving the Secretary of Agriculture authority to expend an additional 10 per cent. of the National Forest receipts for the construction of roads and trails for the benefit of local communities. From the fiscal year 1917 this amounts to about $340,000. These moneys for roads, trails, and schools are of course a great benefit to the mountain communities, since usually the amount of taxable property in such remote localities is small and hence the amount of taxes received is small. These allotments to the counties have helped to develop the communication systems of local communities and have also made the National Forests more accessible and useful. THE EQUIPMENT AND SUPPLIES FOR THE NATIONAL FORESTS _The Property Auditor and Property Clerk._ The depot for equipment, supplies, and blank forms is located at Ogden, Utah, and this office furnishes all the Forests in all the districts with most of the equipment necessary. The record of the property of the United States in the custody of the Forest Service is kept by a man called the Property Auditor. Requisitions for supplies and equipment are made by the Forest Supervisor to the Property Clerk. Government property is considered expendable or non-expendable depending upon its character. Each Forest has a Property Custodian who has charge of all the property assigned to the Forest. When property is received from the Property Clerk or if property is transferred from one forest officer to another, the Property Custodian must note the change on his records. _Blank Forms._ The blank forms which are supplied by the Property Clerk are printed standard forms used in issuing permits, making contracts, reports, examinations, timber sale agreements, in short, those used in almost every business transaction of the Forest Service. Even timber estimates, tree measurements, and other similar public records are kept on standard printed forms for permanent uniform record.