46 TRANSACTIONS OF ROYAL SCOTTISH ARBORICULTURAL SOCIETY. 



Hence the forester has to be constantly on the look-out, 

 observing and recording facts in regard to the forest and 

 individual plantations at all stages of their growth, lest points 

 of value for future practice be overlooked and lost. The 

 forester will, inevitably, from time to time, meet with what may 

 be called partial success or partial failure. In forestry these 

 intermediate results are of more frequent occurrence than 

 absolute success or absolute failure, and in any case success 

 and failure are but relative terms at best. The Ring Wood 

 plantation is a case in point. The past crop of pure Douglas 

 fir was anything but a failure, but still it did not reach heavy 

 timber size, and thus may be regarded as a partial success 

 only. The wood has now been thoroughly cleared and the 

 ground cleaned up, and a new crop of Douglas fir has been 

 planted. This time the planting distance has been kept wider, 

 5 feet and 6 feet respectively in different portions of the area, 

 and past experience will no doubt be valuable in regulating 

 thinning operations, so that the crop may not become too 

 much drawn up In this way it is expected that a better 

 balance will be maintained between length and diameter of 

 stem, and that more soil room will be made available for a 

 stronger root development, giving a firmer anchorage. The 

 Ring Wood will thus remain a valuable object-lesson, and its 

 value as an experimental area maintained. 



The seed from which the trees of the former and present 

 crops were raised was collected on the estate, and the seedlings 

 were grown in the home nursery. 



Unemployment Forestry Grants — Income Tax. 



As a result of representations made by the Forestry Com- 

 mission, the following information was obtained from the Inland 

 Revenue : — 



"The question of the inclusion of grants under the Forestry 

 Acts in the computation of profits for the purpose of assessment 

 to Income Tax would appear to arise only in the case of 

 woodlands managed on a commercial basis, and with a view 

 to the realisation of profit, where the occupier elects or has 

 elected under the provisions of No. 7, of the rules applicable 



