lO AP'FORESTATION' IN SCOTLAND. 



This is the all-controlling law of management for all outside 

 stock in the Highlands; and it is the absence of a clear under- 

 standing of this limiting force which has proved the destruction 

 of so many otherwise excellent plans for the regeneration of the 

 Highlands. 



RATES. 



In addition to wintering, the further question of rates has 

 to be reckoned with. When we consider that rates in the 

 Highlands are high, that in many districts industries are non- 

 existent, and that sporting rents and sheep farms already pay 

 more than half the rates, it will be realised that any interference 

 with existing values must of necessity seriously affect the 

 incidence of local taxation. 



While it is probably true that the rateable value of a district 

 would ultimately be increased by the establishment of a forest 

 centre, yet the eliect of afforestation on local taxation during 

 the period of development requires most careful consideration. 

 It is certain that a scheme, however sound silviculturally, which 

 does not take due account of the present rateable values will, 

 from the ratepayers' point of view, be both unsound and unfair. 

 It is proposed, therefore, to begin with a particular examination 

 of the incidence of local taxation, and the nature of the annual 

 values on which it falls. 



In the Glen Mor district, sheep farms, deer forests and 

 shooting rents contribute 60 per cent, of the rates. To destroy 

 these values, therefore, would more than double the rates on the 

 remaining subjects. 



In the parish of Boleskine the valuation of sheep farms, with 

 deer forests and shootings is ^7300 out of a total of _;/^i 4,940 ; in 

 Invermoriston and Glen Urquhart parishes, ^9570 out of a total 

 of ;!^i4,655 ; in Kilmonivaig parish, ^ 13,200 out of a total of 

 ;^2o,o6o ; in Glenelg parish, ;^509o out of a total of ^^Tgjo; 

 and in the landward part of Kilmaillie parish, ^9545 out of a 

 total of _;;/^i3,9oo. 



The rates for owners and occupiers in the various parishes 

 run from 4s. to 6s. in the ^; and at Fort Augustus, in the centre 

 of the forest area, the local rates, including special water and 

 drainage rates, run to 7s. in the ^. The population of the dis- 

 trict depends entirely on agriculture and summer visitors — tourists 

 and sporting tenants ; and while there is plenty of work for all 



