PERIODICAL UTERATURR 89 



be made to land-owners for road-building. In some cases it might pay 

 to establish a sawmill, to which timber from several estates might 

 come, or other wood-using industries. The firmly established chair- 

 tnaking industry in Buckinghamshire is cited as a paying example 

 where economic and forest conditions are known. Co-operation, he 

 thinks, might be best also for nursery and planting operations and a 

 properly qualified forest officer might be given charge of several of 

 the smaller estates. 



Quarterly Journal of Forestry, October, 1918, pp. 271— 275. 



POLITICS, EDUCATION, AND LEGISLATION 



The President of the Scottish Arboricultural 



Forest Society shows by two detailed exhibits from his 



Taxation own experience that taxation in Scotland is more 



in onerous and unfair than with us, not inducive to 



Scotland private planting. The first exhibit is for an area 



of over 4,000 acres, where rates are rather low. 



The valuation is only $7 per acre, but the tax rate, composed of the 



greatest variety of charges, amounts, in 1918-19, to 84 cents, or 12 per 



cent on the valuation. 



The second exhibit refers to 396 acres, where the rates are higher, 

 but the valuation is lower, namely, $2.50 per acre. Here the charges 

 add up to $3.30, exceeding the valuation. In addition to the regular 

 taxes, death duties have to be paid at the rate of 21 per cent on the net 

 value of any timber sold. 



There is a county rate as owner and as occupier, a parish rate as 

 owner and as occupier, a heritor's assessment, a land tax, a minister's 

 stipend, besides an income tax, variously computed, and a supertax. 

 This tax is heavier than on any other property ; a comparison with 

 property in stocks shows that the death duties and supertax on these 

 would be one-third that for the forest. 



The author also subjects the planting proposition of the Reconstruc- 

 tion Committee to a financial calculation which is not encouraging. 



Transactions of Royal Scottish Arboricultural Society, July, 1918, pp. 169-173. 



