96 TRANSACTIONS OF ROYAL SCOTTISH ARRORICULTURAL SOCIETY. 



received intimation from the Estate Duty Office that it is now 

 agreed that " the expense of replanting timber sold and felled 

 7i'ill be allowed as a necessary out-going to the maintenance of 

 a timber estate." 



This is an important point, and must give encouragement to 

 the desire for private economic afforestation. It is also an 

 achievement for the Royal English Arboricultural Society, of 

 which the president has every right to feel proud, and a con- 

 cession which will be appreciated by every tree-grower. 



To Edward Davidson', Esq., Secretary, 



Royal English Arboricultural Society. 



i^th October 191 1. 



Dear Sir, — Thanks for sending me the note about the estate 

 duties. The point is an important one, and Mr Pratt is to be 

 congratulated on obtaining such a ruling from the Inland 

 Revenue Authorities. They appear to have gone even further 

 than he asked them to do, as they include the cost of all 

 replanting, and not merely that of "thinned out timber grounds." 

 I understand that Mr Munro Ferguson always held that this was 

 the proper interpretation of the clause, but it is very satisfactory 

 to have it in writing from the Authorities. I am passing on 

 the note to our editor. — Youis faithfully, 



Robert Galloway, Secy. 



Royal Scottish ArhorictiUural Society. 



Rating of Woodlands and Railway Rates on Timber. 



The Council believes that there may be members of the 

 Society who have experience of grievances due to the over- 

 valuation of woodlands for rating purposes, and to comparatively 

 high charges by railway companies for transporting home- 

 grown timber. Such members are invited to send details of 

 specific cases to the Secretary, so that, if desired, they may be 

 considered by the Council with a view to the suggestion of 

 remedies, and, if deemed advisable, to publication in the 

 Trarisactions. 



R. Galloway, Secy. 



