140 TRANSACTIONS OF ROYAL SCOTTISH ARBORICULTURAL SOCIETY. 



is what I want to see. I think we shall all agree with what 

 Dr Greig said about co-operation with the landowners. I do 

 not, however, like the proposal for compulsory leasing. I think 

 that is a proposal which is probably one of the blots on the 

 scheme, though Dr Greig says it is very easy. If you are 

 going to have compulsory leasing all over, I'm afraid you will 

 find a great many people up against the scheme. And I 

 think the Committee deal rather too easily with the question 

 of taxation. If people are not satisfied with the present 

 system under Schedule B they can go under Schedule D, but 

 under Schedule D a person may be paying 63^ per cent, in 

 taxes, i.e., 42^ per cent, in income tax and super-tax, and 

 21 per cent, in death duties, and of course this taxation may 

 increase. That is not a very encouraging prospect for any- 

 one to consider. I do not think there is any other subject 

 which has to pay both death duties and income tax. The 

 real point, however, is to get this authority constituted, to 

 give it powers, and to get it as soon as we can. I think 

 Lord Lovat's separate report at the end sums up the question 

 very well, and I am entirely in agreement with him. 



" Colonel Stirling of Keir hoped to have been here to read 

 a paper on Forestry Administration in France, and if the 

 Meeting would like to hear it Sir Andrew Agnew is prepared 

 to read it. I think it would be very interesting at the present 

 time, and it is not long." 



Colonel Stirling's paper was as follows: — "Though there 

 may be minor differences of opinion on matters of detail, I think 

 we are all agreed in this. We all wish to see a strong and 

 efficient Forest service under a sound administrative system. 

 In the five minutes at my disposal I propose to give a brief 

 outline of the Forest Administration actually existing in a 

 neighbouring country. 



" I have chosen France because the facts are easily accessible, 

 because the Forest service is an admirably efficient one, and 

 lastly, because forestry is associated with agriculture under 

 a single Minister, a plan which seems to commend itself to a 

 considerable section of opinion in this country, and has the 

 support of the Secretary for Scotland. But though in France 

 forestry is associated with agriculture it is from top to bottom 

 a distinct and separate service. This is an absolutely essential 

 condition ; you could never have an efficient administration 



