268 TRANSACTIONS OF ROYAL SCOTTISH ARBORICULTURAL SOCIETY. 
this was for the express purpose of providing shelter. By the 
Improvement of Land (Scotland) Act, 1893, this limitation was 
removed so far as Scotland was concerned, and similar assist- 
ance has been provided for England under the Settled Land 
Act, 1882, so that applications may now be made to the Board 
of Agriculture for sanction to charge estates with the cost of 
planting, whether for shelter or otherwise. And, subsequently, 
the Improvement of Land Act, 1899, amended the Improvement 
of Land Act, 1864 (which applied to all the United Kingdom), 
and extended to Scotland so much of the Settled Land Act as 
related to improvements, so that money borrowed may now be 
repaid by a rent-charge extending to a period not exceeding 
forty years;! but as even quick-growing conifer crops may 
often, under good management, take longer than that to mature, 
this period might well be extended to forty-five or fifty years. 
With regard to entailed estates, provision is made under the 
Settled Land Act, 1882, for the capital being loaned by trustees 
for improvements such as planting. Sect. 21 authorises that 
‘Capital money arising under this Act” may be given “ (iii.) 
In payment for any improvement authorised by this Act,” and 
sects. 25 to 30, dealing with the improvement of settled estates, 
give full authority for the spending of such capital on all works 
of drainage, enclosure, clearing, trenching, planting, road-making, 
etc., necessary to carry out planting operations in a complete 
manner. But sects. 26 and 28 distinctly direct that such 
schemes of improvement shall be based upon some sort of 
definite working-plan to be properly adhered to, so that the 
plantations may be treated on business principles. 
‘*Sect. 26.—(1) Where the tenant for life is desirous that capital money 
arising under this Act shall be applied in or towards payment for an improve- 
1 The money expended on improvements and all expenses may be charged 
in one sum on the estate. The loans under the Scottish Draining and 
Improvement Company’s special Act are repayable by instalments during any 
period not exceeding twenty-five years; and the rent-charge, to repay 
capital and interest within that period, is at present £5, 19s. Id. per cent. per 
annum, payable half-yearly, for advances of £300 and upwards, and £6, I4s. 
for advances under £300. Under the Improvement of Lands Act, 1899, the 
Board of Agriculture may extend the period of charge to forty years, in which 
case the annual rent-charge for sums of £300 and upwards is at present 
44, 11s. 6d. per cent. per annum, payable half-yearly, and £5, 8s. 3d. for 
advances under £300. 
