THK RATING ACT, I 874. 1 37 



from further payment, and the liability of the next estate 

 will be arrived at in the same way as in the case of the 

 first estate. 



(4) It will thus be seen that as regards these duties, woods are 



looked upon as a crop, requiring many years to mature, 

 which shall pay the duties once only, that is, when 

 converted into cash, whoever may be in possession at 

 the time. 



(5) Complaint can, tliercforc, no longer be made that the 



same woods are found liable several times in death 

 duties, owing to successive deatlis occurring during the 

 time they were standing on the ground. 



(6) On the other hand, the rates of duty, so far as now exigible, 



have been substantially increased. 



In the foregoing note no attempt has been made to go into 

 details. It will take some time to ascertain whether upon the 

 whole the provisions of the new Act are likely to encourage 

 forestry, but it would appear that in several respects very 

 substantial concessions have been obtained. 



18. The Rating Act, 1874. 



The following circular, dated i8th April 1910, has been 

 addressed to Union Assessment Committees by the Local 

 Government Board, London : — 



I am directed by the Local Government Board to inform you 

 that it has been represented to the Board, by a Committee 

 appointed at the British Timber Conference held in London 

 last year, that the Union Assessment Committees throughout 

 England have generally failed " to properly appreciate and act 

 upon the provisions of the Rating Act, 1874," in regard to the 

 assessment of woodlands. 



The Committee urge the Board to communicate with 

 Assessment Committees, and to point out that woodlands should 

 be assessed at their " unimproved " value, which is practically 

 "prairie" value. They state that though "prairie" value 

 represents on the average about half-a-crown per annum per acre, 

 yet many of the woodlands of England are rated at figures four 

 and five times greater. 



The Committee state further, that they are aware that an 

 occupier of woodlands who is over-assessed can obtain redress 



VOL. XXIII. PART II. K 



