Committee of Research Workers.-No meetings of this Committee were held during the year, but meetings of the various sub-committees referred to in the last Report were held. In connection with the work of the sub-committee on poultryfeeding a meeting of those interested in the experiments conducted in Scotland and in Northern Ireland was held, by arrangement with the Ministry of Agriculture for Northern Ireland, at Belfast on 15th and 16th September. Papers were read on various subjects bearing on the experiments, while visits were made to poultry stations and to the Ministry's research laboratories.

IMPERIAL AGRICULTURAL RESEARCH CONFERENCE.

Following on a recommendation by the Research Sub-Committee of the Imperial Conference, the Ministry of Agriculture and Fisheries have made arrangements to hold an Imperial Agricultural Research Conference in the autumn of 1927. The Conference will be representative of the organisations throughout the Empire concerned in agricultural research and its administration, and will have for its object the discussion of such questions as the extension of co-operation between organisations, the promotion of joint programmes of research, the utilisation of the results obtained and the training, supply and interchange of scientific workers.

An Organising Committee, on which the Board are represented, has been appointed to make the necessary arrangements for the Conference.

COMMITTEE ON FARM ECONOMICS AND ACCOUNTING.

The Committee appointed in 1925 to look into methods of keeping farm accounts and to recommend one suitable for Scottish farmers, and to consider what questions affecting Scottish agriculture could be made clearer by the collection of information derived from farm accounts, presented their report to the Board on 14th May. They thought that there was no difficulty in keeping a profit and loss account, and that such an account would be of most use to the farmer. On the other hand they thought that the attempt to keep separate accounts of the different operations on the farm was difficult, necessitated a good deal of calculation, and was of doubtful value where it involved dealing separately with the different crops in a rotation. Relatively self-contained operations like dairying and bullockfeeding might, however, form the subjects of independent accounts for the purpose of ascertaining cost of production, which is the usual motive for keeping such special accounts. The Committee recommended that the Board should try to induce a sufficient number of farmers to keep habitually and make available profit and loss accounts, to enable calculations to be made every year as to the profitableness of Scottish farming in its main branches, on the lines of similar operations in Switzer

land and Denmark. They also suggested that a number of definite problems should be taken up with a view to facilitating certain limited inquiries into cost of production.

The report has been printed, and copies may be purchased, either directly or through any bookseller, from H.M. Stationery Office, 120 George Street, Edinburgh, price 9d. net.

VIII. AGRICULTURAL DEVELOPMENT.

IMPROVEMENT OF LIVE STOCK.

HORSE-BREEDING.

Horse-Breeding Act, 1918.-Particulars of the disposal of applications for licences received in 1926 are as follows:

Of 14 applications that were refused appeals were lodged in 3 cases. Of these appeals 2 were successful, the original decisions being revoked. Licences were refused on the following grounds:Stringhalt, 2; Shivering, 1; Roaring or Whistling, 2; Sidebone, 4; Bone Spavin, 1; Cataract, 1; Defective Genital Organs, 1. The percentage of applications refused was 2.3.

Fewer applications were received during the year under review than in any previous year, the numbers for the seven years since 1920 being 872, 822, 707, 616, 583, 537, and 528 respectively.

No case of contravention of the Act came under the Board's notice during the year.

Heavy Horse Breeding. The number of Societies approved under the Board's scheme for the encouragement of Heavy Horse Breeding in 1926 was 79 as compared with 78 in 1925, while the number of approved stallions engaged by these Societies was 104 as compared with 105. As in previous years the Board's grant to these Societies took the form of a contribution of onehalf of the fees, not exceeding 25s. per mare, payable by small farmer members of the Societies in respect of the service of their mares by approved stallions.

Special grants not exceeding £20 each were also awarded to five Societies in Orkney and the Western Islands to assist them in obtaining suitable stallions from the mainland. The results of the operations of the scheme in 1926 as compared with 1925 were as follows :—

Highland Ponies. For the encouragement of the breeding of Highland ponies in the crofting districts of Scotland 14 Highland pony stallions, the property of the Board, travelled in the following districts :-Skye, Barra, North Uist, South Uist and Drumnadrochit (Inverness); Strathcarron (Ross); Lochinver and Rogart (Sutherland); Latheron (Caithness); and Shetland. In addition, one stallion stood at the Board's farm of Beechwood for the service of mares in the surrounding district. The service fee charged was 7s. 6d. for crofters' and small farmers' mares, except in Barra, where 5s. was charged. The following table shows that the number of mares served in some of the districts must still be regarded as disappointing.

Shetland Ponies.-As in previous years, premiums of £7. 10s. each were awarded in respect of approved Shetland pony stallions belonging to owners in Shetland. Under this scheme 25 stallions were placed in selected districts for the service of mares belonging to small farmers at a service fee of 2s. 6d. per mare. Approximately 700 mares were served by these stallions.

CATTLE-BREEDING.

As in previous years the scheme for the improvement of cattlebreeding comprised two parts, viz. :-(1) the loan of bulls to Township Committees in the Congested Districts, and (2) the award of premiums in respect of the hire or purchase of bulls by Societies and Committees throughout Scotland. Previous to 1926 premiums under the second part of the scheme were paid only in respect of the services of cows belonging to small farmers, that is, occupiers of land not exceeding 100 acres or £100 of rental. In this year, however, the scope of the scheme was extended so that the services of cows owned by all farmers count towards the earning of the premium.

Supply Bulls.-During the year 302 bulls were lent to Township Committees, and were placed as follows:

Premium Bulls.-During the year the Board approved applications from 326 Stock-breeding Societies and Committees for 580 premiums. The number of premiums offered in 1925 was

546. To some extent the increase in the number of premiums was due to the application of the scheme to all classes of farmers. The number of cows served under the scheme was also larger than previously, the average per bull being 55 as compared with 50 in 1925.

Particulars of the distribution of the premium bulls are as follows:

The number of applications granted in 1926 for assistance in the provision of rams under the Board's scheme for the improvement of sheep-breeding showed a slight decrease compared with that in the previous year. The applications of 230 Committees were approved, and the Board assisted in the supply of 1,313 rams as compared with 1,373 in 1925. Of this number 473 Blackface and 378 Cheviot rams, the property of the Board, were hired to townships; while, with the aid of grants from the Board, townships were enabled to hire from neighbouring farmers 438 Cheviot, 8 Blackface, and 3 Border Leicester rams. The hiring fee payable by Committees was 17s. 6d. per ram. In addition 13 Border Leicester rams were sold at half-price to Committees in Argyll (Mull and Tiree), Berwick, Caithness, Inverness and Orkney. The following table gives particulars of the distribution of the rams :—

D