The late Mr. Lewis Miller, who had probably a larger experience of home woods than any other person, has given me some valuable and interesting information regarding what he has paid per acre for larch in various parts of Scotland. In twenty years, between 1870 and 1890, Mr. Miller has cut down growing timber to the value of over £250,000. A great many of the plantations were fifty years old, and yielded over £50 per acre when finally cut down, apart from the value of the thinnings taken out of them previously to the time they were cut down. To one proprietor in Aberdeenshire he paid £60,000 for plantations about fifty years of age, and the price worked out on an average at fully £50 per acre. One particular plantation of larch in Aberdeenshire, about seventy years old, yielded £150 per acre; another plantation, all larch, about forty-four years of age gave over £100 per acre, and these plantations were for the most part growing on what was formerly pasture or waste land, and cost for planting and fencing from £2 to £2 10_s._ per acre. It will be needless to multiply cases in which poor lands worth only from 1_s._ to 3_s._ per acre have been made to realize by judicious tree planting as much as 20_s._ per acre for fifty or sixty years with a final crop worth from £50 to £75 per acre. All the plantations above referred to are excellent object-lessons of the possibilities of the British Isles for the production of high-class timber if woods are properly planted and managed. =Advantages of Tree Planting.=—Not only from a strictly financial point of view but also from a hygienic sense standpoint, plantations are of the utmost importance.