of these woods and trees being all cut down at the time 

 they are valued, and only value these woods and trees 

 at what they would bring were they presently to be 

 cut down and lying in the timber-yard. Hence 

 many of these valuators do not put as much value 

 on young, new made, or even plantations from one 

 to ten years old, as would pay the expense of plant- 

 ing them. Many of such valuators consider that 

 unless the trees in all plantations are arrived at a size 

 fit for some saleable purpose as timber, they are of 

 little or no value. I have known many valuators 

 who were excellent judges of growing woods and 

 timber trees, arrived at a size when their timber 

 was convertible into saleable purposes, put little or 

 no value on young plantations, nay, not so much as 

 would pay the expense of planting. Some valuators 

 too, have even gone the length of saying, that woods 

 and plantations growing on the lands of an estate for 

 sale, as they are but a part of the estate, there should 

 be no value put on them at all, but just go with the 

 lands. Another class of valuators there are, who 

 take a sort of general account of the gross number 

 of the trees on an estate, and they say they are worth 

 a penny each, a sixpence, or a shilling each, &c» 

 Hence, we find, that not many years back, many es- 

 tates passed into new proprietors hands for little 

 more money than the value of the growing wood 

 upon them. Such was the case of Callendar 

 estate, near Falkirk, Stirlingshire, Tulliallen, Perth- 

 shire, and many others. The principles on which 

 I proceed in valuing growing woods, plantations, 

 and timber trees'^ for the sale of estates, and insepa- 



* By woods is meant here, natural grown coppice, by plantations, 

 young plantings, by timber trees, such as are measurable timber, and 

 full grown trees. 



