158 THE BOOK OF MARKET GARDENING 



do. It does not apply to fruit plantations generally, but 

 to those considered to be market gardens and nurseries 

 as well, though some confusion exists in the matter, as 

 there is no accepted definition of a market garden and 

 nursery. Hop gardens formerly came under the rule, 

 but it has been abolished in their case, and the Com- 

 mittee recommend a similar course with regard to 

 market gardens and fruit land, with the exception of 

 nurseries. 



In the assessment of fruit land for local rates, the 

 chief complaint is that valuation is raised too soon after 

 the planting, before the tenant or owner has had any 

 chance to reap the slightest advantage from his outlay. 

 It is strongly recommended by the Committee that such 

 re-assessment should not be made until five years after 

 planting small fruits, seven years for mixed plantations, 

 and twelve years for orchards. 



In the taxation of glass-houses the chief grievance is 

 in reference to the income-tax as regards the allowance 

 for depreciation, which only amounts to one-sixth, as in 

 the case of dwelling-houses, though they are entirely 

 different, the cost being considerably greater for the 

 due maintenance of glass-houses. The committee 

 named recommend that the allowance be increased to 

 one-third, i.e. one-sixth for repairs, and one-sixth for 

 depreciation. Another unjust arrangement is that for 

 local rating purposes " glass-houses and the land upon 

 which they stand, are excluded from the benefits of the 

 Agricultural Rates Act of 1896." The Committee 

 therefore recommend that this act be amended so " that 

 glass-houses used for commercial purposes should be 

 held to be land and not buildings for the purposes of 

 the Act." 



Excellent as the preceding recommendations un- 

 doubtedly are, they will be of little avail until they are 

 incorporated in the law of the land. To this end 



