84 TRANSACTIONS OF ROYAL SCOTTISH ARBORICULTURAL SOCIETY. 



to take a part in it. In the first place, where the work was done 

 by landowners, the State would be relieved of all expense 

 connected with the purchase or leasing of the land to be 

 planted. And in the second place, owners already possess 

 much experience in planting and managing woods, and they 

 employ a large number of men trained in the arts of forestry. 

 It would obviously, therefore, be an advantage to associate 

 landowners, as far as possible, with any scheme of afforestation. 

 The extent of afforestation contemplated is, of course, too large 

 to enable them to undertake more than a limited share of it. 

 But it would be worth while for the State to offer inducements 

 to them to make the share as large as possible. These induce- 

 ments should take two forms — (i) the removal of dis- 

 couragements to planting; and (2) the offer of substantial 

 encouragements. 



Discouragements. 



The chief discouragement to planting is due to the burden of 

 imperial and local taxation. These two combined always 

 amount to a very large proportion of the annual value of the 

 land. At the present rate of taxation they often exceed 20s. 

 in the pound, as can be proved by concrete instances. Such 

 instances no doubt include super-tax ; but it must be remembered 

 that super-tax will invariably be payable on estates where 

 planting could be done on a large scale. Unless this burden 

 were lightened, it would not be possible for landowners to take 

 any considerable part in the work of afforestation. 



Local Taxation. — In Scotland the local rates are paid partly 

 by the owner and partly by the occupier. Where land is let for 

 pasture, the owner pays one-half of the rates and the occupier 

 the other half. If the land is taken for planting, the owner not 

 only gives up the rent he has been receiving, but he has to pay 

 a double share of rates (as owner and occupier). As long as 

 the land was in the farmer's hands, his rates were reduced by 

 the Agricultural Rates grant ; but the rates on the same land 

 have to be paid in full as soon as the owner uses it for planting. 

 These three things combined — loss of rent, payment of double 

 rate, loss of the benefit of the agricultural grant — operate as a 

 distinct discouragement to afforestation. In any reform of local 

 taxation, the matter should be considered and set right. In the 

 meantime this discouragement could be partially removed by 



