Death Duties. 



The Council is glad to report that a further concession, as 

 regards Death Duties on Woodlands, was made by the Budget 

 of 1912. On the death of an owner, the value of the timber is 

 not now added to his other estate for the purpose of ascertain- 

 ing the rate of duty, but the duty is charged on the timber when 

 cut, at the same rate as is charged on his other estate. The 

 official interpretation of the words, " all necessary outgoings 

 since the death of the deceased," is, however, still unsatisfactory. 

 An article on the subject appears on page 36 of the Transactions. 



The Development Commissioners' Second Report. 



This report was issued in the course of the autumn, and the 

 part which deals with Forestry has been reproduced in the 

 Transactions., so that Members may be able to see what progress 

 has been made by that body since the date of their previous 

 report. 



Tlie Laws. 



At last meeting a motion by Mr Richardson, in which he 

 proposed certain alterations on the Law relating to the election 

 of Members of Council, was discussed and remitted to the Council 

 for further consideration. The result will be intimated at a 

 later stage of the proceedings. 



Forestry in the West Highlands. 



It having been brought to the Councils notice that 

 considerable opposition to and prejudice against Forestry 

 exists amongst crofters and others, a Committee has been 

 appointed to consider the subject with the view of taking steps 

 to remove this prejudice and opposition by convincing the 

 people of the Western Highlands that Forestry would be a 

 great boon to the districts where practised, as well as to the 

 country generally. The subject is included in the discussion 

 which is to take place at the close of the business part of the 

 meeting. 



International Congress of Agriculture. 



The Tenth International Congress of Agriculture, which also 

 includes Forestry, is to be held at Ghent from the 8th to 13th 

 June. The Council hope to secure for the Transactions a 

 report of the proceedings so far as these may be interesting 

 to foresters. 



