The plots were classified in accordance with the grades set up by the Committee as follows:

Grade 1.

entirely or nearly entirely of the wild white clover type; small-leaved and late-flowering.

Grade II. substantially of the wild white clover type, but containing a small percentage of the early-flowering and large-leaved type.

Grade III. substantially of the cultivated white or ordinary clover type, with a small percentage of the wild white clover type.

Grade IV. entirely or almost entirely of the cultivated or ordinary white clover type, with large leaves and early-flowering habit.

The determinations made by the Committee in the case of the undernoted samples were as follows:

IMPROVEMENT OF LAND ACTS, 1864 AND 1899, ETC.

During 1927 the Board issued nine Orders in terms of these Acts provisionally sanctioning an aggregate expenditure of £10,466 in the execution of proposed improvements of various kinds. On the completion of works previously approved, four Absolute Orders were issued creating rent charges against the estates concerned in respect of a total expenditure of £2,247.

AGRICULTURAL DRAINAGE.

Particulars were given in the Board's last Report of the allocation of grants amounting to £20,625 offered by them under the Agricultural Drainage Scheme, 1926-27. At 31st December 1927 claims amounting to £14,708 had been paid and only three claims remained outstanding. It appeared that many applicants had failed to take full advantage of the grants offered to them. The total cost to the applicants of the work in respect of which these grants were paid was approximately £48,960, of which sum £35,590 represented the wages of the workmen engaged. It is estimated that as a result of this scheme 3,950 acres of arable land and 56,000 acres of pasture were improved.

The Board were authorised to announce a similar scheme for the year 1927-28, but, owing to the financial stringency, the

E

funds available were limited to £10,950, from which fell to be deducted the value of claims under the 1926-1927 scheme which were outstanding at 31st March 1927.

At 15th April 1927, the closing date of receipt, 1,005 applications had been received for grants totalling £31,777. Particulars are given in the following statement of the disposal of these applications.

Drainage operations generally, in 1927, were delayed by unfavourable weather. At the close of the year grants amounting to £1,579 had been paid. The grants will, it is hoped, to a very large extent be claimed during the period 1st January to 31st March 1928.

LAND RECLAMATION.

Lochar Moss.-The last section of the experimental area, which was dressed with manures during the previous summer,

was burned over to remove the rank growth of heather, etc., and render the land fit for surface seeding. Grass and clover seeds were sown in July and germinated well despite the abnormally wet summer and the comparative absence of sunshine. It was found that surface seeding is effective on this type of land if the natural herbage is not too rough and that seeds will germinate even on grass recently burned over. It is proposed to consider in 1928 the question of cultivating a portion of the

area.

were

On the small afforestation area planted in 1926, the trees generally presented a healthy appearance and there indications of a certain amount of growth.

AGRICULTURAL CO-OPERATION.

SCOTTISH AGRICULTURAL ORGANISATION SOCIETY.

In pursuance of the policy adopted in 1925 on the extension of its operations with the aid of increased annual grants from the Development Fund, the Scottish Agricultural Organisation Society, during the year under review, continued to direct its main activities to encouraging and organising the promotion of schemes for the co-operative marketing of agricultural produce. Its organising officers took an important part in the enquiries, propaganda and negotiations that resulted in the establishment of the Scottish Milk Agency which was formed in the West of Scotland to regulate the marketing of liquid milk, and to deal on a co-operative basis with the problem of marketing the surplus supply. The membership of the Agency includes 1200 individual producers and 14 co-operative creameries and associations of dairy farmers, and the great majority of the leading distributing firms in Glasgow and district have agreed to purchase their whole requirements from the Agency. Full particulars of the Society's work are given in its annual reports. The total amount of the grant advanced from the Development Fund in aid of the Society's work during the year ended 31st March 1927 was £4,500, this sum being equal to the difference between the Society's approved expenditure and its private income for the year.

A grant not exceeding £4,900 was approved for payment to the Society in respect of its work in the year 1927-28. This grant was offered to meet the Society's net expenditure for the year and will be made up of (1) a basal grant of £4,000, (2) a £ for £ grant on the Society's private income for the year up to £500, and (3) a grant of £2 for £1 on private income in excess of £500 up to a limit of £200.

Although the general appreciation by the agricultural community of the importance of the Society's work is shown by the donations made to the Society by the Highland and Agricultural Society, the National Farmers' Union of Scotland, and the Scottish Chamber of Agriculture, the individual farmers holding membership in the Society are few in number in proportion to those who benefit directly or indirectly from the

Society's operations, and the Society's private income from subscriptions and donations is small in amount in comparison with the annual grants made to it from public funds. The application of the principle of adjusting the amount of the annual grant on a £ for £ basis with private income will, it is hoped, lead to greater support being given by farmers and others to the Society in the continuance of its work.

RURAL CREDIT.

LOANS TO AGRICULTURAL CO-OPERATIVE SOCIETIES.

A statement of the revised conditions of the scheme for the making of loans to assist the promotion and development of productive agricultural co-operative undertakings was given in the Board's last Report.

While no applications for loans under the scheme were received during the year under review, the knowledge that application to the Board for such assistance might be made was of considerable assistance to those concerned in examining the prospects of the successful establishment of new co-operative undertakings at three centres. The milk producers in the Falkirk area were able to proceed with the establishment of a retail depot without finding it necessary to apply for a loan from the Board. In the other two cases inquiries showed that the time was not ripe for the promotion of the proposed undertakings.

AGRICULTURAL CREDITS ACT, 1923.

As stated in previous Reports, the Mearns Agricultural Credit Society is the one society in Scotland that took advantage of the credit facilities provided under Section 2 of this Act. On 31st March 1927 the Society had a total membership of 28, and its share capital consisted of 2,101 shares of one pound each, on which a sum of five shillings per share was paid.

The period during which the Board were authorised to make advances under the Act expired on 31st March. Before that date the Society applied for and was given an additional advance of £100, the total amount of the advances made to the Society being thus increased to £1,247. 10s. Sums amounting to £574 were repaid by the Society before the close of the year.

RESIDUAL VALUES OF FEEDING STUFFS AND FERTILISERS. In 1923 the Board, in conjunction with the Ministry of Agriculture and Fisheries, appointed a Committee composed of leading agricultural chemists in Great Britain to revise the tables of values to be attached to manurial residues left upon the farm, due either to the consumption of feeding stuffs or to fertilisers purchased during the tenancy of the outgoing occupier. The report of this Committee was reviewed by a Joint Committee, including representatives of the various professional bodies in England and Scotland, but the report of the Joint Committee failed to find unanimous acceptance. The Scottish members

of the Committee, however, at a meeting held in the Board's Offices in July 1927, recorded their entire approval of the report of the Joint Committee. They recommended the Board to publish it and to secure so far as practicable that in agricultural valuations in Scotland effect should be given to the proposals and recommendations which it contained. They also recommended that the Board should take steps to secure the appointment of a standing committee to re-calculate the tables annually.

The Board published the report in pamphlet form, and at the close of the year the remaining recommendations of the Scottish members of the Joint Committee were under consideration.

HORTICULTURAL PRODUCE (SALES ON COMMISSION) ACT, 1926. This Act provides that where vegetables, fruit, flowers and plants are sold on commission, the salesman must keep a record of the names of the consignor and purchaser, and the price paid. He must also furnish the consignor with an account showing the price realised and the amount of commission charged upon. the sale, as well as any other charges or expenses incurred by him in connection with the sale.

In terms of Section 2 of the Act, the owner or consignor of any horticultural produce consigned for sale on commission may, within ten days of the delivery to him of such an account, require the salesman to produce any records, books or documents in his possession, so far as they relate to the sale of such produce, for inspection by an accountant nominated by the owner or consignor, being an accountant possessing such qualifications as (in Scotland) may be prescribed by the Board.

In terms of the Horticultural Produce (Sales on Commission) (Scotland) Regulation, 1927, dated 9th August, made by the Board, the prescribed qualifications for such an accountant shall be:

Membership of :

The Society of Accountants in Edinburgh, or

The Institute of Accountants and Actuaries in Glasgow, or
The Society of Accountants in Aberdeen, or

The Institute of Chartered Accountants in England and
Wales, or

The Society of Incorporated Accountants and Auditors.

SCOTTISH HORTICULTURAL ADVISORY COMMITTEE.

During the year the Board set up this Committee to advise them in matters affecting horticulture in Scotland. The Committee comprises representatives of various horticultural associations, fruit growers' associations, etc., and includes also several scientific members.

The first meeting was held in October, when several questions relating to horticultural interests were discussed, and W. Cuthbertson, Esq., J.P., of Messrs Dobbie & Co., Limited, was appointed Chairman of the Committee. The next meeting was fixed to take place early in 1928.