Inverness-shire, Glengloy Estate, 800 ft. altitude, cost of fencing and planting per acre 3 10 0 Ross-shire, up to 1,200 ft. altitude, cost of fencing and planting per acre 2 10 0 Perthshire (planting only) ” 2 10 0 Blair Athol, 3,665 acres, fencing and planting ” 2 10 0 Grantown, Strathspey, fencing and planting ” 2 0 0 IRELAND. Wicklow, 700-900 ft. altitude, fencing and planting per acre 4 13 11 Armagh (bogland), fencing and planting ” 5 2 0 Another instance in Scotland may be recorded, in which 550 acres were planted at a cost of £1,178, or at the rate of £2 2_s._ 10_d._ per acre. This included for fencing, £164 18_s._ 4_d._; drainage, £123 15_s._; plants, £520 10_s._; planting, £368 16_s._ 8_d._ In connexion with these figures, it may be reassuring to state that in each case a strict account of the expenditure involved had been carefully noted, and the returns given are practically correct. The average cost, therefore, taking Great Britain as a whole, would be about £5 per acre for fencing and planting the ground. The above-named plantations, too, were formed on the very class of ground of which we have so much lying idle or bringing in only a few shillings rental per acre, in various parts of the country. The Ross-shire plantation referred to was a bleak and barren moorland which the crofters, who used it as a common for their cattle and sheep, refused to rent at 1_s._ per acre per annum, while at Strathspey the 20,000 acres of land were let out previous to planting at 8_d._ per acre per annum. Vast tracts of the bare hillsides of Wales are only bringing in a few shillings of rental per acre. It should be remembered that all the above-named plantations were formed on bleak, exposed moorlands—the very class of waste lands that I have so strongly advocated as being suitable for the woodlands of the future, and of which at the present time there are about 15,000,000 acres lying idle in various parts of the kingdom. Therefore the cost of planting may be considered as or about £5 per acre. This, with £2 5_s._ for cost of purchase and 5_s._ for incidental expenses, would bring the initial total expenditure to £7 10_s._ per acre. Elsewhere I have suggested that 1,000,000 acres should be planted over a period of twenty-five years, at the rate of 40,000 acres per year, which would entail an outlay of £300,000 annually—a small sum when compared with the £25,000,000 expended each year by this country on supplies brought from abroad.