AFFORESTATION OF BARREN LAND. 5 



expected to spend money or forgo an appreciable amount of 

 his income unless the prospects of a profit, either to himself or 

 his heirs, are sufficiently attractive. 



I have heard the argument put forward that a wealthy land- 

 owner should be obliged by the State to plant such portions of 

 his estate as will be best utilised in this way, but I would point 

 out that, unless an owner of land has a large income from other 

 sources, he is rarely to be termed wealthy or is in a position to 

 do as is suggested, and this dictation as to what a man is to do 

 with his money strikes at the whole root of the question of 

 property in any form, and is not a subject that can be fitly 

 discussed in a short article of this kind. 



I think, then, that one is driven back on the plan of holding 

 out inducements to the owner to co-operate both for his own and 

 tor the country's benefit, and it is with this in view that these 

 proposals are put forward, 



It is easy to say the owner must provide the land, and the 

 State the cost of planting. But how? Is the land to be given 

 rent free? is it to be subject to present taxation? is the State to 

 find the money in the form of a grant or of a loan ? how is it to 

 be repaid if in the latter form? how are the proceeds to be 

 divided? A host of other questions will have to be gone 

 into before any such scheme can be put into action. I do not 

 profess to treat the subject exhaustively, but to put forward some 

 suggestions, which I trust will bear examination. 



I may say at the outset, on the subject of taxation, that I 

 would suggest that land brought under forest should be exempted 

 from taxation, both local and Imperial, and that timber-growing 

 should be treated as a business concern, and assessed for Income 

 Tax under Schedule D. The exemption of the land would not 

 cause a very serious loss in revenue, except in the case of 

 Highland counties and districts which depend very largely on 

 shooting rents for their assessments, and this in many cases 

 would be only temporary, and should be reimbursed from 

 Imperial sources. The stimulus and assistance this exemption 

 would give to the formation of new forests should more than 

 compensate the country as a whole for the temporary loss. 



It is assumed throughout that the only land which should be 

 taken for afforestation is such land as is not at present being 

 put to an equally valuable commercial or economic use. There 

 will be much opposition, I can foresee, both from the owners 



