No life insurance policy is equal to a large and judicious plantation by a proprietor, as a provision for his younger children. The premium in this case will not need to run longer than twenty-five years, and he has not only beautified his estate and made it more valuable, but also transmitted it to his heir without incumbrance. No wonder then that in the county of Inverness large proprietors, such as the Earl of Seafield, Mackintosh, Sir John Ramsden, and others, have taken this matter up on a great scale. To them large plantations ought to be in the same category as minerals are in England; and, unlike their English brethren, this source of wealth is not exhaustive but re-current. To the public these plantations are not only objects of beauty and an amelioration of climate, but the thereby greatly increased wealth of the country ensures diminished taxation. These remarks are purposely made in the simplest language, because chiefly intended to attract the intelligent attention of the commonality of the people resident in, or connected with, the Highlands, and the subject will be again brought up. C. F.-M. FOOTNOTES: [Footnote A: According to present and approved modes of valuation, no great time need elapse after planting before the wood becomes of admitted value. Ten years after, the valuation will, if the wood be thriving, equal three times the original cost, including interest and rent.] MONTROSE AT INVERLOCHY.