VI 



IRISH GARDENING 



Royal Horticultural Society of Ireland. 



Thk iiioutlilv im''tiii<.' of the C'uiiiuil was lulil at 

 lilt' (.m.;es. 5 Molf.-woitli SlreH. DuLlin. on tlic 

 lUtli ult. Present ;— Tlie i'resident. llie Maniuis 

 (.1 Headfort; Sir Fri'(hn.k \V. Mooif. and Messrs. 

 W K. GiMui, .IP., H. Hill. (4. M. Ross, M.A., 

 .1. K. (u'OL'lu'nan, M.A.; 1{. I.l.>yd l'ra.'i.'.r, B.A. , 

 Iv DOIi.-r. H. E. Kii-liardson. .1. Wyli.-H.iidiM-- 

 M>n. Uol.t'it Anderson. .Jas. J. Mcnuntuitrli, with 

 Mr. A. V. Mont}.'oin.'rv i-nsidin^. Various corn-- 

 spondenc.. was dralt witli, and Mr. E. H. Walpolc 

 writinj: to Sir Fredi-rii-k Moore, raised the questictn 

 a.- to tin- pos.'^ibility of cstahlisliing an exi-hange of 

 .snrphis jjlants hy nuMnh.Ms of the Society. Tlie 

 project was very favomahly (Milortaincd, and tlie 

 matter was referred to the Hon. OHii-ers to eon- 

 sid»M- a sehenie for carrying it into effect. Tlie 

 qije.stion of tlie tax now paid on iiiend)ers' snl>- 

 seriptions was discussed, and the Secretary was 

 directed to write to the ronunissioners of Customs 

 and E.xi'ise on the matter. calHng attention to tlie 

 fact of exemption from the tax being granted to 

 a similarly situated Society whose work is purely 

 educational. A balance sheet of the .'^uininer show 

 TTas considered, approved, and accounts in con- 

 nection with it. including the prizi' list, ordered 

 for jtayment. It wa.s considered that prospects for 

 the winter show, wliii-h. I)y kind pi-rniission of 

 Earl Iveagh. K.P.. will be held in the covered 

 court. Earlsfort Terrace. Dublin, October 19 and 

 20. were very promising, entries for this show^ 

 being already to hand. The following: new mem- 

 .l)ers were elected : — Mr. .Stephen S. Mas^ill. Gort- 

 niore Terrace, Omagh, i)roposed by Mr. G. Doolan; 

 Mr. X. P. Cotter. A.R.C.. Athloiie Road. Ro.^coiii- 



Mion, proposes! i)y Mr. William Young; Mrs. W. 1'. 

 Cairnes, Stanieen, Droglieda, proi)osed by Mrs. 

 Woods, Miss Constance Law. Drrrybawn. Hhu-k- 

 rock, proposed by Miss F. A, C..<)gliegan , ("apt. 

 Evelyn Shirley. Lough Eea, Carriekniaeross, pro- 

 l>osed by Mr. J. G. Toner; Mr. .1. GilleriUl. Kilty- 

 mon. Newtowniuountki'iini'dv, i)roposed by the 

 .S'cretary; and Mr. .Joseph Walker. Rathgar 

 Hou.se, "Rathgar. i)roposed by Mr. .1. Wyli.- 

 Hendcrson. 



Farmers and Income Tax. 



This is the subject ot an important leading 

 article in The Fiiunicidl Times of .lime .'UUli. 

 The subject is of supreme importance to farmers 

 at this critical juncture in agricultural affairs. 

 The article is evidently written with expert 

 knowledge of present circumstances, touching on 

 the changes in the method of assessment since 

 the rise in profits which took place during the 

 war. and. on tlu; other hand, noting the rise in 

 wages and other expenses. It is pointed out that 

 farmers have the option of claiming asses.sment 

 under Schedule B. or under Schedule D. (actual 

 profits). It is further stated that the Inland 



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