NOTES AND QUERIES. 47 



to Schedule B, first schedule to the Income Tax Act, 1918, to 

 be assessed under Schedule D, of the Income Tax Acts. Where 

 elections have been made the assessment must continue to be 

 under Schedule D, so long as the circumstances remain the 

 same, and, in the Board's view, for the purpose of assessment 

 under Schedule D a grant under Section 3 (d) of the Forestry 

 Act, 1919, and Section i of the Forestry Act, 192 1, would be 

 regarded as liable to assessment except in so far as the grant 

 is made in respect of capital outlay, e.g. preparation of the soil, 

 making of fences, drains, etc." 



Following on further enquiries, the Inland Revenue 

 concurred in the Commission's submission that grants under 

 the Forestry Acts were excluded from the computation of profits 

 for the purpose of assessment to Income Tax in so far as they 

 related to such operations as those referred to above, including 

 the clearing of scrub, which necessarily are undertaken by the 

 owner in order to put the ground into a suitable state for 

 planting by the occupier. 



A Pole Railway for the Removal of Timber from 

 Steep and Difficult Hillsides. 



During the years 19 16-18 a large quantity of pit-props was 

 cut, peeled and stacked in the north of Scotland on a hillside 

 practically inaccessible to horses and carts. The use of steel 

 rails at that period was out of the question, as they could not 

 be got at any price. It was decided to lay a pole railway from 

 the centre of the area containing the props to the public road, 

 a distance of about 2 miles. 



The method of laying the track was as follows : — The line of 

 the track was indicated by a series of poles, which were put 

 into the ground at certain points over these 2 miles to guide 

 the workmen. Curves were made with as wide a radius as 

 possible. A squad of six men was employed for the actual 

 construction, divided into three groups of two. The first two 

 went on ahead with spades and levelled the ground for 

 about 2J feet on either side of the marking poles. Tree 

 roots and stones likely to give trouble were removed. Im- 

 mediately behind the first two workmen the second pair 



