PUBLIC BURDENS 163 



tioned in that section (a.d. 1915), but 

 also as respects all future years of assess- 

 ment so long as the woodlands are 

 occupied by the person making the 

 election. 



The last Act (6 & 7 Geo. V. c. 24), § 38, provides : 



(1) Any person occupying woodlands who 

 proves to the satisfaction of the Special Com- 

 missioners that those woodlands are managed by 

 him on a commercial basis, and with a view 

 to the realisation of profits, shall have the same 

 right under sub-section (4) of § 22 of the Finance 

 (No. 2) Act, 1915, to elect to be charged under 

 Schedule D as a person who proves those 

 facts to the satisfaction of the General Com- 

 missioners, but an application to prove those 

 facts in any year in respect of the same wood- 

 lands must be made either to the General or 

 Special Commissioners, and not to both. 



(2) Paragraph (a) of sub-section (4) of § 22 

 of the Finance (No. 2) Act, 1915 (which 

 provides that the election shall extend to all 

 woodlands managed on the same estate), shall 

 not apply to woodlands which are planted 

 or replanted after the passing of this Act, if 

 the person occupying those woodlands gives 



