Young Plants and Collection of Seed. 



In April the Board of Agriculture suggested that growers of 

 timber should make a special effort to increase the supply of 

 plants for afforestation purposes, and the Council issued a 

 circular to the members of the Society on this subject. The 

 Board, however, did not undertake that the plants so produced 

 would be used. 



The question of collecting tree seeds in Scotland, with the 

 view of assisting the Allies on the Continent in re-establishing 

 the trees and woods destroyed by the war, has been under 

 consideration, and will be referred to later in the course of the 

 discussion which is on the programme. 



Forestry and Young People. 



Two members of the Society, Mr. William Rowan Thomson 

 and Mr Andrew Hamilton, each presented to the Society a sum 

 of £,2^ to be employed in creating an interest in forestry 

 amongst children. Mr J. L. Gray subsequently sent a similar 

 donation. The Council, after due consideration, decided that 

 the best way to use the money was to write a small book, which 

 should describe the methods of forestry in simple language for 

 young people. The President was good enough to undertake 

 the writing of the book, and it is about to be published at the 

 price of is. in paper covers. It is hoped that teachers in 

 country schools may be persuaded to take an interest in the 

 scheme, and to bring the subject to the notice of their pupils. 

 Members of the Society are urged to buy copies of the book, and 

 to make it known to teachers and young people in their 

 neighbourhood. The Council will be glad to receive further 

 donations to the fund, to enable them to extend this very 

 laudable work of arousing public interest in forestry. 



Income Tax and Forestry. 



This matter was fully referred to at the General Meeting, 

 held in July last, and an article will be found on page 31 of 

 Vol. XXXI. of the Transactions. 



Death Duties. 



This matter was also dealt with at the July meeting. The 

 Council is now glad to be able to say that the Inland Revenue 

 authorities have agreed that occupiers' rates and taxes and 

 rent, if actually paid, shall also be deductable as " necessary 

 outgoings." A note on the subject will be found amongst the 

 "Notes and Queries" on page 72 of Vol. XXXI. of the 

 Transactions. 



