This result has been used by advocates of daily tapping generally, but it does not constitute a fair argument, inasmuch as the single cut was tapped twice as often, and its position was always relatively low on the hole of the tree. It has been shown in the comparison between the daily single cut and the two cuts daily that the influence on yields of the superimposed cut is relatively small. A fairer comparison would have been obtained if the two cuts tapped alternate-daily had been either amalgamated to form one long cut on half the tree or to form a [V] on half the tree, thus placing the cuts in the opposing sections on the same level. With the knowledge that the yield obtained from cuts is _always greater per tapping_ by using the alternate-daily system, it would appear to be plain that the one long cut on half the tree would at least equal the yield of the single short cut tapped daily on a quarter tree. [Illustration: SINGLE CUT ON HALF CIRCUMFERENCE (HALF SPIRAL). _Note._--In this particular instance the cut is changed to the opposite half of the tree every half-year.] Unfortunately no opportunity has been afforded up to the present of definitely proving this point by prolonged experiment under strict conditions. It is true that the view is held strongly in some quarters as a result of the experience of managers, chiefly on their own estates, that alternate-daily tapping generally gives better yields than daily tapping. In a number of instances this view is probably correct, and the writers are in agreement; but it is necessary to clear away some misconceptions which confuse the issue. In the main there are two schools, one of which plumps for alternate-daily tapping, while the other adheres strongly to daily excision. Great confusion exists, inasmuch as in many instances the disciples of these schools are really discussing different matters. In the case of managers who argue for alternate-daily tapping their experience is gained, with very few exceptions, from systems in which the excision covers half the circumference of the tree; whereas in almost all cases daily tapping is confined to a single cut on a quarter of the girth. Bearing on such a comparison there are, as far as the writers are aware, no reliable published experimental results. To compare the results obtained from one system practised on one estate with the results of the other system established on another estate is not strictly permissible, as we know that conditions generally may vary to an enormous degree.