Income Tax, Excess Profits Duty, and Death Duties. 



The Board of Agriculture and Fisheries has issued a 

 Memorandum on these subjects, which may be obtained gratis 

 from the Board of Agriculture for Scotland, 29 St Andrew- 

 Square, Edinburgh. 



Valuation of Woodlands. 



Considerable discussion took place in the course of the year 

 regarding a case decided by a Local Valuation Committee, in 

 which the proprietor of woodlands endeavoured to obtain a 

 decision to the effect that in "natural state" meant in their 

 unimproved state, as against the Assessor's contention that it 

 meant in the actual state after being divested of trees. The 

 Local Committee upheld the Assessor's contention. The 

 Council appointed a Committee to confer with the proprietor's 

 agent on the subject of a test case, but decided that the Society 

 should not be expected to incur any expense in fighting such 

 a case — that being the duty of owners of woodlands. 



Women and Forestry. 



At the request of the Agricultural Organiser, who mentioned 

 that hundreds of women were offering their services for work on 

 the land, the Council agreed to help in finding places for them. 

 A similar request by Mr Gordon, in regard to women trained in 

 forestry at the West of Scotland Agricultural College, was also 

 agreed to. 



Scottish Women's Rural Institutes. 



Some communications with the Board of Agriculture and 

 others on the subject of these Institutes took place, but no 

 formal request had been as yet received by the Society to 

 send a representative to the Board of Management. 



Location of Meetings. 



A suggestion that Council and General Meetings of the 

 Society might be held alternately in Edinburgh and Glasgow 

 was considered by a Committee, who recommended that the 

 next General Meeting of the Society, which, in ordinary course, 

 would have been held in the Showyard of the Highland and 

 Agricultural Society, should be held in Glasgow, and the 

 meeting of nth July last was accordingly held in the Christian 

 Institute there. 



Presentatiofi of Photographs. 



The Council accepted with thanks five photos of a Scots 

 pine wood at Ween near Hawick, which were presented by 

 Mr W. M. Price, factor on the Minto Estates. 



