SUBJECTS WORTH ATTENTION 157 



available, full information respecting the formation of 

 societies is readily furnished, and under some circum- 

 stances representatives are sent to explain the system of 

 organising, and the directions in which co-operation can 

 be of special service to growers. In districts where 

 small cultivators are numerous, substantial help could 

 be rendered in reducing expenses and aiding those 

 with small capital. 



All engaged in commercial horticulture should also 

 make earnest efforts to assist themselves by extending 

 their knowledge upon all matters relating to their 

 business. In this connection it must be noted that the 

 Board of Agriculture issue many important practical 

 leaflets which can be obtained free by post from the offices, 

 Whitehall Place, London, where also there is a large 

 library which can be consulted on special subjects. The 

 publication of Parliamentary Reports, or Acts dealing 

 with the growers' interests, should also be watched, and 

 most of them can be obtained at low prices from Messrs 

 Spottiswoode & Co., East Harding Street, Fleet Street, 

 E.C., or from Messrs Wyman, Fetter Lane, E.C. In 

 addition, the numerous excellent trade periodicals should 

 be closely studied, for much more journalistic attention is 

 now paid to commercial horticulture than formerly. 



Assessment. Taxes. Rates. 



Several grievances under these heads were carefully 

 investigated by the Board of Agriculture Fruit Com- 

 mittee, and some valuable suggestions have been made 

 that affect the interests of market gardeners generally, 

 as well as fruit growers in particular. In reference to 

 assessing market gardens and nurseries under Schedule 

 B of the income-tax, there is a special rule by which 

 the tenant pays on the estimated profits, instead of on 

 one-third the annual value, as other agricultural tenants 



