198 TRANSACTIONS OF ROYAL SCOTTISH ARBORICULTURAL SOCIETY. 



country where it is situated, and where the climatic conditions 

 are quite exceptional. 



Strong objections have been raised to the afforestation of land 

 by the State, on the ground that the State would compete 

 with, and would probably injure, the markets of the private 

 owner. No doubt there would be solid grounds for this fear 

 if the large scheme proposed were carried out in its entirety, 

 and by the State alone ; but a moderate extension in the 

 form of Example forests, spread over as many districts as 

 possible, would have just the opposite effect. One great dis- 

 advantage in the home-timber market at present is that there is 

 no continuous supply. A continuous output of timber such as 

 would eventually result from having a large extent of woodland 

 under systematic management in various districts would have 

 a steadying effect, and would make it worth while for timber 

 merchants to establish businesses in such localities. This would 

 improve the local timber markets, because rough timber cannot 

 be carried long distances economically. It must be partly 

 worked up on the spot. If a steady and moderate policy were 

 pursued of purchasing land, from time to time, in the open 

 market (as in the case of Inverliever), for Example forests, 

 substantial progress would no doubt soon be made without 

 entailing hardship on any one. The estates purchased should 

 be sufficiently large to admit of being managed economically. 



Then, as regards the part which might be taken by 

 private owners in the extension of the present forest area, it is 

 well to bear in mind that they hold practically all the plantable 

 land in the country. It is quite true that they have not done 

 very much in the past in the way of extending their woodlands, 

 but they have had little encouragement to do so, and until 

 recently, instruction in scientific forestry and advice as to 

 systematic management were not available. 



Rates and taxes have often to be paid for a long period 

 of years on woodlands which are yielding nothing at all. As 

 regards parish rates, a certain amount of money must be found, 

 and if woodlands are not rated, then a larger rate will have 

 to be put on other adjoining lands probably belonging to the 

 same owner. County and Imperial taxes are somewhat 

 different, and it does seem unfair that, as regards commercial 

 woods. Income tax should have to be paid on anything but on 

 the net profits derived from the working of them. Then death 



