4 TRANSACTIONS OF ROVAL SCOTTISH ARBORICULTURAL SOCIETY. 



to Other areas in Scotland which are capable of being similarly 

 treated, and it may be of interest to others. 



Rates in Scotland are imposed under the County Authority 

 {i.e., for police, roads, public health, etc.) on the gross rental as it 

 appears in the Valuation Roll ; and under the Parish Authority 

 {i.e., for poor, school, registration, burial ground, etc.) on the so- 

 called "annual value." "Annual value" is arrived at either 

 by a system of deductions from the gross value of the various 

 kinds of property, or by classification of those different kinds 

 of property. So far as the present subject is concerned, this is 

 rather a matter of detail, but parochial rates fall half and half 

 on owner and occupier, and certain of the county rates 

 are only charged on owners, in the proportion approxi- 

 mately of 1 1-8 on owner and occupier, as regards the county 

 rates in the districts I have examined. The occupiers of 

 agricultural subjects, which are marked {a) in the Valuation 

 Roll, are only rated on three-eighths of their value by both rating 

 authorities — but plantations do not come under this heading — 

 and they are taxed on what the assessor chooses to fix as the 

 grazing value of the land they occupy. 



The assessable valuation of a typical West Highland parish 

 is made up from the following main sources, the actual values 

 being extracted from the Valuation Roll : — 



{a) Houses, Shops, etc., .... ;^728 



(b) Hotels and Inns, 

 {c) Crofts and Land in Crofters' Occupation, 

 {d) Glebes, Churches, Mission Halls, etc., 

 {e) Plantations, ...... 



(/) Sheep Farms, . . . . . 



{g) Shootings and Deer Forests, . 



\h) Fishings, ...... 



1351 



1790 



98 



40 



1395 

 5000 



1050 



Total Valuation, . ;^ii,452 



Thanks to the courtesy of the county and parish collector I 



have ascertained that the average rates for the past three years 



have been : — 



Owner. Occupier. 



Parish Rates, . . . 2 7 •83d. 28-3d. 

 County Rates, . . .11-5 8*5 



A total of . 39'33d. 36*8d, per annum 



in the pound on a Valuation of ;^ii,452. 



