One hundred acres of common land were planted from 1852 to 1862. Larch was the principal crop, with a few beech, Scotch pine, spruce and silver fir. The plantation was thinned at intervals from 1871 to 1884, the thinnings being sold for close on £500, but many trees were used for fencing and estate purposes generally. The whole plantation was felled in 1907, and realized fully £4,500, or at the rate of £45 per acre. The larch on the lower portion averaged 23¼ ft. per tree, but on the exposed ground the trees were only about one-third of that dimension. This plantation has a northern aspect, and is situated at from 800 ft. to 1,300 ft. above sea-level. After allowing for the cost of planting and interest on the money expended, the annual return per acre comes to about 20_s._ The adjoining heath-covered lands let for about 2_s._ 6_d._ per acre. Again, on the Countess of Seafield’s estates, Scotland, on grazing land which formerly brought in 8_d._ per acre, Mr. Thomson, the woods manager, tells me that, at the age of forty-seven years, Scotch fir realized £40 per acre; while in another wood the individual trees brought 24_s._ 6_d._ each. A larch plantation of 208 acres, on a steep hillside, was felled at the age of fifty years. The actual returns during that period were: from thinnings, £4,500; from final felling, £14,500; or fully £90 per acre. The original cost of planting was under £5 per acre, and the value of the land at thirty years’ purchase £7 10_s._ per acre, thus leaving a balance of fully £78 per acre at the age of fifty years.