TAXATION OF WOODLANDS. 1 73 



also rates and other public burdens on an assumed annual rental 

 which has not in fact been received, as would have been the case 

 had the land been in agricultural occupation. 



It must be recognised that in the case of new plantations for 

 which the owner has the option of assessment under Schedule D 

 as a " separate estate," the payment of income tax is only exacted 

 in any given year in which there is a profit. The rent which 

 would have been received from the land if in agricultural 

 occupation, is, however, lost whatever the method of assess- 

 ment for income tax, and, in addition, the owner's and occupier's 

 rates have to be paid annually. 



Although the double assessment under Schedule B as first 

 proposed under the Finance Bill of 1918 has now been dropped 

 as regards woodlands, this does not alter the fact that the 

 whole system of the taxation of woodlands as compared with 

 other forms of property is unjust, and should, I maintain, be 

 reconsidered and placed upon a basis which is fair and suitable 

 to the industry. 



15. On Nurse Trees in Young Plantations. 



By Colonel Stirlinc; of Keir. 



The value of shelter to young plantations has long been 

 recognised by practical foresters. 

 Shelter may be given — 



1. In the case of old woods, by leaving a portion of the 

 previous crop. 



2. In the case of new plantations, (a) by making use of any 

 existing growth of birch, alder, hazel, etc. ; {l>) by planting 

 certain species to act as nurses, either a few years in advance 

 of the main crop or at the same time with it. 



The theory of regeneration under shelter-woods is well 

 explained in the modern manuals of silviculture. The practice 

 of planting nurse trees is more general in this country than 

 abroad, and although the older writers on forestry in Great 

 Britain laid stress upon it, perhaps it has not received from 

 recent writers all the attention which it deserves. Like most 

 useful practices, the planting of nurse trees can be carried to 

 excess. The mistakes of planting too many nurse trees, and of 



