52 JOURNAL OF THE KOYAL HORTICULTURAL SOCIETY. 



from the trader's point of view, agriculture is an industry, and we should 

 have the trader asking why are the Government lending money to one 

 trade or industry any more than to another ? But talking about lending 

 money, except on land, you would have very little security beyond what 

 money is sunk in the business, and the business may go wrong ; I do net 

 think it is any good our asking the country to grant a favour to a 

 particular class or industry which we should not think for a moment of 

 granting towards others. 



Suggestion No. 14 reads : " That rule No. 8 for the assessment for 

 income tax, whereby market gardens and nurseries are assessed under 

 Schedule B according to the rules of Schedule D, be repealed so far as 

 it applies to market gardens." That deals with the question of the in- 

 cidence of taxation, and I hope we shall fight it very hard, especially the 

 fruit growers. I cannot see why we should be penalised because we have 

 adopted an advanced stage of agriculture more than the owner of a 

 neighbouring farm who may be a very successful breeder of shorthorn 

 cattle, or horses, which sell at very high prices. After all he is only 

 using his capital, and he does not pay a penny more. He is simply rated 

 to his rent. It seems extraordinary that the fruit grower should be again 

 rated because he is engaged in advanced agriculture. Where it is a 

 question of cattle-breeding, or even game farms, the farmer does not have 

 to pay extra, but directly he goes into the fruit business the tax collector 

 is down upon him. Then there are two more recommendations. 



Recommendation No. 16 reads : " That in the case of glasshouses, 

 the allowance of one-sixth, given to dwelling-houses for repairs in the 

 assessment for income tax, be increased to one-third, by making a special 

 allowance of one-sixth for renewal, in addition to the one- sixth for repairs." 

 I do not think the present allowance is sufficient where glasshouses are 

 used for commercial purposes. They are exceedingly temporary, and you 

 know, when it comes to a question of valuing again, how quickly they 

 depreciate. 



Recommendation No. 17 is : " That the benefits of the Agricultural 

 Rates Act of 1896 be extended to glasshouses used for commercial 

 purposes." These are the whole of the recommendations of the Com- 

 mittee so far as they affect the papers this afternoon. If, instead of 

 discussing . generally, members will offer us their advice on these re- 

 commendations, we shall have something tangible before us. 



The Discussion. 



Mr. Langridge : I gave evidence before the Departmental Committee 

 and one of the principal points brought out was that local rates and 

 imperial taxes ought to be reduced. As to the retrospective action, there 

 are two sides. I think the outgoing tenant should settle with the in- 

 coming tenant. There must always be considerable risk on both sides. 



Mr. A. H. Matthews (Secretary, Central Chamber of Agriculture) : 

 I must, sir, congratulate you and your Committee on the report you 

 presented. It has one advantage over many departmental committees' 

 reports, and that is that you have expressed it in language which can be 

 " understanded of the people." That is a very great advantage. I regret 

 very much that in your recommendations — in dealing with the question 



