TAXATION OF WOODLANDS. 169 



14. Taxation of Woodlands. 



By THE President. 



It is now generally recognised that the incidence and amount 

 of taxation and other public burdens on woodlands must very 

 largely determine whether any extensive additional areas will be 

 planted by private enterprise, or whether even the existing areas 

 felled during the war will be replanted. Although it is known 

 that the burdens on woodlands are heavy, it is seldom realised 

 how onerous they are, or that the system of taxation as applied 

 to woodlands is unfair, and presses more severely upon that 

 form of property than upon any other. 



Appended are two statements of taxes, rates, and other 

 burdens on woodlands calculated for the present financial year, 

 viz. 1918-19. The first is for the whole of the woodlands, 

 comprising an area of over 4000 acres, on my estates in Eskdale 

 and Liddesdale, where the rates are comparatively low. The 

 second statement is for woodlands belonging to me in the 

 parish of Dalkeith, where the rates are higher and the annual 

 value in the Valuation Roll is los. per acre — 



I. Eskdale and Liddesdale Estates {Counties of Dianfries and 



Roxburgh). 



Area of woodlands, 4120*3 acres. 

 Valuation, £$6(), 15s., equal to £0, 2s. 9'2d. per acre per annum. 



Total burdens other than Income Tax and Super-tax ^213 17 o £0 7 6 

 Income Tax for the year 1918-19 being at the rate 

 of 6s. per £ and Super-tax at 4s. 6d. per £, the 

 following will be the sums chargeable upon these 

 woodlands : — 

 Income Tax, Schedule A, on . . £l(>^ 15 o 

 Less one-eighth ■ £71 4 5 

 Allowance for Owner's 

 Rates, Heritor's As- 

 sessment and Land 

 Tax at ^o, 2s. 3'6d. 65 13 i 

 Ministers' Stipends . 86 3 6 



Net sum chargeable . . . ^346 14 o 



Carryforward . . ;[^2I3 17 O £o 7 6 



