X INTRODUCTION 



consideration of the subject of commercial 

 forestry. 



The public burdens on woodlands are not the 

 least of the disadvantages which attend timber- 

 growing in Great Britain. Woodlands are sub- 

 ject to the poor rates on an assessment of their 

 prairie value, and they do not share in the one- 

 half exemption given by the Agricultural Rating 

 Act to agricultural land. They are assessed for 

 Income Tax under Schedule A at a figure which 

 is usually the same as the Poor Law Assessment. 

 They are also assessed for Income Tax under 

 Schedule B at the same figure, or alternatively 

 they are assessed under Schedule D if the timber- 

 grower so elects. The timber, when felled or 

 sold, is liable to death duties at the rates attribut- 

 able to the value of the estate on which it grew. 

 The result is that English woodlands are subject 

 to heavy annual payments in each of the many 

 years that elapse between the planting and the 

 sale of the mature crop, and also a heavy deduc- 

 tion for death duties is made from the sale 

 price. 



The greater part of the imported timber sold 

 in England in competition with British-grown 

 timber is either Scandinavian and Baltic or 

 Canadian. It is self-sown on land which is 



