30 



management expense's necessary to maintain the woods in the 

 condition in which they existed at the death, such as the wages of 

 foresters and woodmen, cost of pruning and cleaning, of fencing 

 for protection, and of the killing of vermin, and outlays for seeds 

 and plants, and the upkeep of a nursery. He said that this 

 reply was so far very satisfactory, but added that occupiers' rates 

 and taxes and rent, if actually paid, should also be included as 

 necessary outgoings payable by the occupier. 



Income Tax on Woodlands. 



The Secretary mentioned that at the instigation of Mr 

 Milne-Home and himself, Mr MacCallum Scott, M.P., had 

 moved an amendment to the Finance Bill in the House with 

 the view of having this subject further discussed, and that he 

 had attended a Conference with several M.P.'s and others in 

 the offices of the Central Land Association, London. It was 

 mentioned at this meeting that in the course of the discussion 

 in the House it was evident that the authorities were willing 

 to do something to encourage afforestation, and were open to 

 receive suggestions. The matter was fully discussed, and was 

 remitted to several M.P.'s who undertook to see the Treasury 

 and endeavour to arrange some concession which would be an 

 encouragement to landowners to plant. 



Proposed Excursions. 



The Chairman mentioned that the Council had agreed to 

 endeavour to arrange for two one-day Excursions — one to be 

 held in the south and the other in the north of Scotland — to 

 permit members of the Society to study the methods of 

 Canadian lumbermen who were engaged in cutting down timber 

 in our woods. It was proposed that a slip should be attached 

 to the Transactions, making this announcement and inviting 

 members who wish to take part to send their names to the 

 Secretary so that he might forward particulars as soon as they 

 were ready. 



FORKSTRV and YoUNG PeOPLE. 



A letter was read from Mr Andrew Hamilton, 9 Denman 

 Drive, Liverpool, a member of the Society, drawing attention 

 to the need of endeavouring to interest young people in forestry, 



