RE-AFFORESTATION AND THE SUPPLY OF PLANTS. II5 



May, and more labour being available, arrears of work were 

 rapidly overtaken, and on the whole transplanting and sowing 

 of tree seeds were finished only a few days later than in normal 

 years. 



Although nurserymen have not been able to accomplish so 

 much as they intended, still the area of seed-beds will be much 

 larger this season than in any year since 19 14. The only 

 disturbing element in extending the area of seed-beds is the 

 difficulty experienced in finding women or boy labour to under- 

 take the work of weeding. 



In some quarters it has been feared that the home nurseries 

 are incapable of raising all the forest plants that will be required, 

 but is there any reason why they should not be able to do so ? 

 It is simply a question of labour and a normal supply of seeds, 

 and granting a shortage meantime, it is not so acute as some 

 people imagine. There is good reason for assuming that by 

 the time the necessary surveys and plans have been arranged, 

 ample home supplies to meet all requirements will be ready; but 

 it is a reasonable proposition that nurserymen should be told, 

 not a month or two but a year or two, in advance what the 

 country's requirements are going to be. Surely the cultivation 

 of forest plants is an industry which deserves encouragement 

 quite as much as agriculture. No other form of husbandry 

 requires so much labour, and it is the most intensive form of 

 cultivation possible in this country. 



16. Memorandum as to Taxation of Woodlands in 

 Scotland, with special reference to Liability for 

 Income Tax, etc. 



The burdens at present falling to be borne by a proprietor of 

 heritable estate (including woodland and timber thereon) are as 

 follows : — 



1. Income Tax {Sch. A). — On the net annual value of the land 



occupied by the timber {i.e. the gross annual value p. 

 Valuation Roll less allowances in respect of Rates and 

 Maintenance) in respect of the ownership thereof; 



2. Income Tax {Sch. B). — On the gross annual value of the 



land in respect of the occupancy thereof ; or alternatively, 



