The extensive hillside plantations formed by the late Lord Powerscourt in Ireland, those at Glendalough in the same country, formed by the Duke of Atholl between Dunkeld and Blair Atholl, those at Glengoy, in Aberdeenshire, at Strathkyle in Ross-shire, and at Gwydyr and Penrhyn Castle in the Principality of Wales—all of which were formed over thirty-five years ago, account of the cost of formation and management being strictly kept—these surely afford sufficient evidence not only of the profitable returns to be obtained from woodlands, but of the feasibility of afforesting mountain lands with vast benefit in the way of shelter to the dreary, treeless, and bleak, exposed uplands where the planting has been carried out. As far as actual profits are concerned, it will be prudent to assume that for the first twenty years no return whatever will be derived from hillside plantations, the sales of thinnings up to that time barely covering the expense of cutting and interest on first cost. From twenty-five to forty years an annual return of fully 12_s._ per acre has in many instances been forthcoming, while the value of the standing crop at the latter age has been found to vary from £50 to £70 per acre. I do not think that these figures would be, generally speaking, too high, as at Balfour, in Scotland, the larch at forty-three years’ growth on a hillside were valued at 20_s._ each, while a valuation of 21_s._ per tree was made of larch on the slopes of the Snowdon range of hills, in Wales, at the age of forty years. But many similar instances could be recorded, and are constantly coming before those who have to do with the valuing and felling of timber.