254 THE DEVELOPMENT OF BRITISH FORESTRY 



crop, or between a tree which is still increasing in size and 

 value, and another fully mature. The fact that both or 

 either are worth money is sufficient reason for their 

 being cut when funds are required. Death Duties being 

 levied at irregular intervals are almost certain to dis- 

 organise estate work generally, and the woods probably 

 more than the remainder of the estate. Even insurance 

 against risks of this kind, or payments deferred until the 

 crops are realised, do not prevent the inconvenience arising 

 from them altogether, and each change of ownership invari- 

 ably disturbs the regular working of woods, which is so essen- 

 tial to their being maintained in a satisfactory condition. 



Many complaints about the rating of woodlands have 

 also been made in recent years. It is contended that 

 young woods should escape taxation altogether, as they 

 are not in a position to yield revenue for many years 

 after they are planted. It is also urged that those in 

 full bearing are assessed higher than they should be. 

 The subject is too complicated to be discussed in a mere 

 sketch of the disabilities of private woodland tenure, but 

 it is possible that too much importance is attached to the 

 effect of rates upon the well-being of woodlands. 



Naturally, all taxation, whether imperial or local, is 

 unpleasant to the man who pays, but no reasonable 

 individual really objects to contributing his foir share 

 towards the public purse. To an estate-owner it matters 

 very little in the long run whether the amount he pays 

 is levied on one part of his property or another, provided 

 the total does not exceed the proper sum. If wood- 

 lands are assessed on a lower scale than at present, some 

 other form of property must be assessed on a higher scale 

 to make up the required sum. To the owner of an estate 

 consisting of woodland chiefly or entirely the above point 

 may be of importance. To the average estate-owner in this 

 country, however, a shilling more or less on the rateable 



