ascertain how the Inland Revenue officials interpret the clause 

 as to Valuation and Deductions for Management, and to see 

 that proper precedents were established. Mr Pratt pointed 

 out that one question he would like members to keep in 

 view was whether replanting of thin cover formed a statutory 

 deduction. 



5. Mr Pratt submitted the following Motion: — "That in 

 the opinion of the two Societies heavy death duties were a 

 deterrent to systematic silviculture." Sir John Stirling- 

 Maxwell suggested that if the Societies proposed to ask the 

 Government to make any change on the death duties, it should 

 be on the understanding that no relief should be given unless 

 in respect of woodlands kept under systematic management. 

 Mr Ferguson pointed out that this was what the Scottish 

 Society had asked for before and had practically obtained, but 

 that the proposed arrangement had been upset at the last 

 moment on representations made by English Members of 

 Parliament, who pointed out the hardship which proprietors of 

 hedge-row timber would suffer, because such timber would 

 continue to be valued under the old system. It was agreed 

 to allow this matter to rest meantime. 



6. Mr Pratt submitted the following Resolution : — " That 

 the Societies agree to the principle that private owners of 

 woodlands managing their woods on approved principles of 

 forestry be granted a rebate on their income tax annually." 

 The Scottish Members did not think that there was any hardship 

 upon owners of woodlands with regard to income tax. The 

 English Members, on the other hand, appeared to think that 

 they had a distinct grievance, and as the delegates could not 

 agree, the motion was not pressed. 



7. Railway Rates. — Mr Elwes pointed out the unfairness 

 of the railway companies' charges in respect of home-grown 

 timber as compared with imported timber. Sir John Stirling- 

 Maxwell, who said he was a railway director, admitted the 

 grievance, but said the matter should be taken up with the 

 railway companies, who he thought would be glad to hear 

 the Societies' representations. It was pointed out that the 

 foreign timber was imported in large quantities, and in a form 

 more easily handled than the home-grown timber, and that 

 this accounted to a great extent for the increased charges on 

 the home timber. Mr Pratt fully admitted this, but said that 



