68 TRANSACTIONS OF ROVAL SCOTTISH ARBORICULTURAL SOCIETY. 



receipts. To levy Income Tax on the final crop is, therefore, to 

 charge the tax twice over. 



"The choice of Schedule D as a means of assessment for all 

 new plantations as ' separate estate ' may be a means of relief 

 which will eventually be effective, but meanwhile its effect must 

 of necessity be almost negligible. The Super-Tax would, of 

 course, follow the Income Tax assessment. 



" 3. Recognition has been made in recent years of the inequity 

 of charging Death Duties over and over again on the 

 same growing timber, and duty is now charged only 

 when timber is sold, and that subject to certain deduc- 

 tions for out-goings. The question is still somewhat 

 obscure, however, and most landowners do not really 

 know where they stand. It would appear simpler and 

 likely to occasion little loss of revenue if Death Duty 

 on timber was entirely abolished. 



"The only other point which I think relevant is that of valua- 

 tion. There has been considerable inquiry (owing to the trebling 

 of the Income Tax assessment) into the valuation of woodlands 

 in the last two years, and it would be very helpful if some 

 definite rule regarding the valuation of woodlands could be laid 

 down. The law is very uncertain. Assessors do not know 

 where they are, and I think some expensive test cases may be 

 necessary. There is considerable controversy as to the meaning 

 of the words 'land in its natural state as pasture,' and if it were 

 possible to clear up the point I think it would assist in promoting 

 afforestation by private owners. I would repeat in closing that 

 I think, so far as I have spoken on behalf of the owners of wood- 

 lands, they do not ask that they should escape their fair share of 

 taxation, but I think you will recognise from what I have said 

 that through an unfortunate chance in the incidence of Imperial 

 taxes and local rates they are at present carrying rather more 

 than their share in paying 21s. in the J[^ on the valuation. 

 That is a distinct discouragement to new planting, because if 

 an owner takes ground under agriculture and plants it, he at 

 once comes under a heavier burden of taxation in doing so." 



The Secretary for Scotland. — " I am very grateful to you for 

 coming here this afternoon to see me, and for giving me so much 

 valuable information. I apprehend from more than one observa- 

 tion made in the course of our meeting that your purpose in 



