March 4, 1899. THE ESTATES GAZETTE 348 ¿OVZ&tVQ : ITS SCIENCE AND PRACTICE. CONDUCTED BY CHARLES E. CURTIS, F.S.I., Professor of Forest Economy, Field Engineering, and General Estate Management at the College of Agriculture, Downton, etc., etc. HEALING BY OCCLUSION. By this is meant the covering over of a wound upon a tree by natural processes. The covering matter is known as “Callus,” which is the cambium with cortex development upon its surface. To clearly understand what cambium is I would recommend my readers to refer to the excellent little bock, “ Timber and some of its diseases,” by H. Marshall Ward, published by Macmillan and Co. Suffice it here to say that it is the generative, or cellular, tissue ; or a formative fluid which is found between the bark and the wood. Being relieved from bark, pressure at the lip of the wound the callus creeps out, and new wood and bark with cambium between is introduced. Each year the layer of wood extends until the wound is healed. If this process is complete before decay of surface sets in, the pruning process, whether natural or artificial, has been attended by success ; if not, there will be an unsound spot, or blemish, in the timber when sawn into plank. To illustrate this I am attaching a photograph of a white poplar which I pruned two years ago. It will be noticed that the healing is complete. It may be noted here that the callus formed at the cut surface of a “ slip ’ is of similar growth to the above. Further, when the healing process is complete the cambium becomes again continuous over the whole trunk. PLANTING. Although planting may continue for another month with a fair chance of success, yet on high lands with thin soils it will be wise to discontinue work in another week. On the damp soils of northern Ireland and elsewhere success will probably attend operations for another month or even longer. Soils vary, however, greatly even on hills of a very similar altitude and structural character, so that no hard and fast line can be drawn. I have just completed the planting of a moist and retentive soil on a chalk hill 800ft. above the sea level. Here drought will, I think, be safely resisted, whereas on another hill two miles away the effects Of a long continued drought in the summer may be serious. Planters therefore must exercise their ct's-cretion; hut they will lose nothing by postponing operations until next November. PLANTING IN GARDENS. The above note does not apply to the planting of shrubs and trees in gardens and pleasure grounds. This operation may continue some time longer, as when planted the shrubs are under control and can he watered and mulched, which is hardly possible on a large area. PINES, SPRUCES, AND FIRS. As there is a somewhat vague idea of the botanical names applied to these coniferm, it may be well to quote from the Royal Kew authorities the following : — “ In the United States, unfortunately not in England, the distinction is invariably maintained between pines, spruces and firs. The pines (Pinus) have the needle-like leaves in clusters of two, three or five, and cones with persistent scales. The spruces (Ticea) have scattered or crowded leaves (not in clusters'), and small pendulous cones with persistent scales. The firs (Abies) have also scattered, more or less flattened, often two-ranked leaves, and large erect cones with deciduous scales. If thereby is meant at the commencement of each quinquennial period, well and good, but why delegate it to some other authority or body of persons in the case of alteration in value from any cause arising during the quinquennial period, certainly the reasons for his employment in the former case exist equally in the latter. AS REGARDS COLLECTION OF RATES. (1) That the collection of all rates in boroughs should he made by the borough councils, and in urban districts by the guardians. (1) One authority for the collection of all rates is generally admitted as desirable. Probably the borough councils in boroughs would be the best authority, as they would be the largest spending authority; but it is very doubtful whether in urban districts the guardians would be the best authority, and considerable opposition is likely to be offered to this latter proposal. As a rule, the moneys raised for Poor Law administration purposes purely is infinitely smaller than that by urban district councils. It would probably be far more acceptable that the authority raising the largest amount of rates should be the collecting authority. Separate accounts would, of course, require to be kept, and separate rates levied as under existing circumstances. (2) That all rates should as far as practicable be levied on one Demand Note specifying the rateable value of the premises, the rate in the pound, and the amount of rates payable for each purpose, and the period for which the rate is made. I (2) This no doubt would effect a considerable saving, the present system is certainly wasteful. Other particulars, useful to occupiers, might also be stated on the Demand Note. (3) That the powers of the overseers and vestry under the Poor Bate Assessment Collection Act, 1869, and the powers of urban authorities under the Public Health Act, 1875, with regard to compounding, should in all cases be vested in the rate collecting authority. (3) Probably little or no objection will be raised against this proposal. It is a necessary result of the preceding. Under the existing law the valuation authority, i.e., the Union ׳ assessment committee, have nothing what- ! ever to do with the matter of compounding, I for the questions of valuation and the values , are settled without any regard thereto, as ( by law required, nor does it appear advisable to effect an alteration in this respect; it is not a question of valuation, but one bearing ' upon collection. AS REGARDS VALUATION AND RATING IN RESPECT OF TITHE RENT-CHARGE. This has been separately dealt with by the Commissioners, and may form the subject of a ■ future paper. Central Chamber or Agriculture and Tuberculosis.—The Parliamentary committee of the Central Chamber of Agriculture have had ’ under consideration the question of the extensive powers sought to be acquired in the private ' Bills promoted by various municipal corporations with regard to the control of the milk supply and infection by tuberculosis. In some ! cases powers are sought to inspect dairies and cows outside the municipal areas, and in one j instance to empower the medical officer of health to apply the tuberculin test and to enforce penalties outside the area. On the ground that the question of the control of tuberculosis milk is of too important and national a character to be dealt with by municipalities acting mde- ' pendently, the committee have requested their chairman, Mr. A. J. Jeffreys, M.P., to move, in the form of an instruction to the committee to whom the Bills will he referred, the omission ! of the clauses to which objection is taken. Blackburn Property Owners’ Association.—The second annual meeting and dinner of the members of this association was held on February 14, at the Castle Hotel, Blackburn, Alderman Pollard presiding over a large gather- 1 ing. Mr. R. Wolstenholme, the secretary, read the annual report. In this the committee thoroughly supported the memorial to the Lord Chancellor, presented by the United Kingdom Property Owners’ and Ratepayers’ Association of Great Britain, praying for a less cumbersome and more prompt and economical method of dealing with defaulting tenants of houses of a less rental than £23 per annum ; which memorial also urged that a Bill might be brought in enabling owners of small tenements to re | cover a simple process in 14 days from the date notice to quit was given. The Chairman re- I ferred to the benefits to be derived by property owners by becoming members of this association ; and alluding to defaulting tenants, said owners of property ought to give full information to each other. Mr. Bellwood, secretary of the Liverpool Association, and general secretary of the United Association, in proposing “ Success to the Blackburn Association,” said that their interest's were identical with those of ratepayers and shopkeepers in keeping the rates within reasonable bounds, and it was highly desirable, therefore, that they should join forces, and see that public money was spent to the advantage of the town generally. be got rid of by providing for one Act of approval, after revision and return by the district committee. The word “lists” being here given in the plural, implies rather an intention of many lists in one county instead of one list for the whole county, and which (as already intimated) appears the better and more reasonable course. These lists should come into force on the date of their written approval by the central authority, and not before. (15) That notice should be given to any ratepayer the valuation of whose property the valuation authority proposes to increase or to include for the first time in the list, and any such ratepayer should have the right to give a notice of objection, and the valuation authority should hear such objection. (15) Is not this an unnecessary repetition 1 The notice referred to and the right to appear and be heard on objection before the district committee, would already have been given and performed before the district committee, as provided by Recommendations 12 and 13. Surely it is only waste of time and money to repeat it. Moreover, many ratepayers might say, “Oh, I shall ignore the district committee and exercise my right and appear only before the valuation authority;” and if this were carried out to any appreciable extent the district committees would practically become nonentities. Every objecting ratepayer should be required to come first before the district committee, and (to prevent as far as possible any injustice being done) the central authority should have power (if they consider it advisable from any cause) to give an objector, dissatisfied with the decision of the district committee and whose case appears to require it, notice that he may come before them and be heard upon his objection. (16) That appeals from the lists as finally approved by the valuation authority should be to Quarter Sessions, and that the jurisdiction of special sessions should be abolished. (16) The abolition of the special sessions as an appeal court is certainly desirable; they are seldom now resorted to for the purpose, and, as both parties have the right of appeal from their decisions to Quarter Sessions, which right is often exercised, it is frequently a waste of both public and private moneys. The invariable practice now is to go direct to Quarter Sessions, as, excepting on points of law, finality is there secured. Recommendation No. 17 provides for a special tribunal as an appeal court, for special properties. Why should not this special tribunal be constituted the authority for hearing every kind of appeal from the valuation of ordinary, as well as extraordinary, hereditaments, with power to delegate its authority to its own members, and so provide for provincial and other sittings. Many persons have long considered that Quarter Sessions is not the proper authority for the purpose; their decisions are far from uniform, and, whilst doubtless magistrates endeavour to form their judgment to the best of their knowledge and ability, the want of a more competent and independent tribunal is much felt. Such special tribunal should consist of experts of well-known standing and long experience, with lawyers possessing special knowledge of rating matters. (17) That special properties, such as railways, canals, mines, tramways, docks, telephones and gas, water and electric light works, should be valued in the first instance by a valuer appointed by the valuation authority, objections being heard by that authority, and appeals lying to the Railway Commission or a special tribunal created for that purpose. (17) As indicated in the last-mentioned Observation, a special tribunal for hearing these extraordinary properties should be created but should not be confined thereto, neither would the Railway Commission be the most satisfactory authority. The rating of a railway is a very different thing to settling the working arrangements and the responsibility of railway companies, and having regard to the varied knowledge required, special training is necessary to cope with the many and intricate questions both of law and practice arising; nothing short of experts and men of special knowledge would probably be considered as satisfactory all round. Confidence in the tribunal is of paramount importance to ensure justice and contentment. Recommendation No. 7 does not suggest by whom the surveyor and valuer is to be appointed; here the appointment is to be made for the special properties by the central authority. Is it intended that for the former (ordinary properties) he should be appointed by the district committees, and for the latter (extraordinary properties) by the central authority? If so, it would be very desirable to learn why the distinction is made, and what are really the proposals. There appears to be no reason why objections arising upon these special properties should not he heard in the first instance by the district committees, as proposed in the case of ordinary properties. The power of ultimate settlement would still remain with the central authority. It is somewhat difficult to understand what is meant by the words, “ in the first instance,” serves no practical purpose, excepting, perhaps, to give occasion for much litigation, on the plea that an insufficient allowance has been made as between the gross and rateable values, whilst admitting, at the same time, that the “ gross ” has been fairly placed; thus hereditaments have often been reduced in value to ridiculously low figures. I still hope that the legislature in its wisdom may see its way to avoid this “gross,” and adopt some such standard of value as the following : “The annual value to be adopted for the purposes of this Act shall be called the rateable value, and shall mean the annual rent which a tenant might reasonably be expected, taking one year with another, to pay for a hereditament, and which a landlord might reasonably be expected to accept, if the tenant undertook to pay all usual tenant’s rates and taxes, and if the landlord undertook to pay the tithe rent-charge (if any), the annual insurance premium, the probable average annual cost of repairing and the other expenses, if any, necessary to maintain the hereditament in a state to command such rent, but deducting from such rent the probable average annual cost of the expenses assumed to be borne by the landlord as aforesaid.” NOTE.^By the latest Tithe Act, landlords in most cases have now to pay the tithe rent-charge, and by placing this charge among the “ statutables,” misunderstanding now often arising would be avoided. The Chancellor of the Exchequer might possibly raise objection hereto, but the legislature has already created a precedent by the allowance of one-sixth for landlords’ property tax (schedule A). (11) That legislation should provide for compulsory returns from owners and occupiers of rent paid and other particulars. (11) This is a very desirable recommendation, but requires considerable elaboration. A schedule should be provided by the statute setting forth all the particulars required with provisions for a penalty in case of omission or neglect, and particularly returns should be required from railway companies of their half-yearly reports and accounts and of their gross receipts and train mileage earned and run in each parish respectively during the year preceding the valuation, as also from gas, water, and other undertakings of their yearly reports and accounts, together with their gross receipts from each parish into which their undertaking extends. If this recommendation is to be thoroughly effective, considerable care will be required in the drafting of the Bill. (12) That the valuation lists so prepared as hereinbefore suggested should be submitted to the district committee, notice being given to any ratepayer the valuation of who3e property it is proposed to increase or to include for the first time in the list. (12) A very fair and reasonable recommendation. The central authority, however, should not even provisionally approve the lists until the district committees have examined and heard any objections and returned the lists to the central authority. (13) That the district committee should consider the lists and revise them if thought necessary, and after hearing any objections made against them should submit them to the valuation authority. (13) This provision.would lessen materially the powers now possessed by the Union assessment committees, and reduce them to a mere revision committee, without power themselves to bring the lists into force. This proposal, coupled with the next (No. 14), may therefore occasion considerable opposition from such existing authorities, and, if carried into effect, may cause disagreement from time to time between the two authorities. However, with the aid of the valuer to the authorities, and the representative of the Inland Revenue, there should be no difficulty in arriving at the facts and settling reasonable figures. Certainly the last word should be with the central authority. Probably, however, excepting in exceptional circumstances, the central authority would be disinclined to alter the lists after such local examination and revision. Provision should be made for copies of the lists being supplied to the central authority, the district committees, the valuer to the authority, and the Inland Revenue representative. Moreover, access for inspection and facilities for taking extracts should be afforded to every ratepayer interested. (14) That the valuation authority should take such steps as they may think necessary to ascertain if their instructions have been carried out, and subject to any alterations they may think fit to make, should' finally approve of the lists, and cause them to be printed and published, such lists, subject to appeals to be the accepted valuation for aVl purposes whether local or imperial. (14) If the “instructions” here referred to are (as before suggested) prescribed by statute, it would then be for the central authority to satisfy themselves that the terms of the statute have been carried out. The word “finally” should not appear, there should be one approval of the list, and one only. In this connection much confusion often arises under the existing Union Assessment Committee Acts over a somewhat similar provision ; all misunderstanding would, however,