TO THE RIGHT HONOURABLE ROBERT MUNRO, K.C., M.P., HIS MAJESTY'S SECRETARY FOR SCOTLAND. SIR, In terms of the Act 1 & 2 Geo. V. c. 49, we, the Board of Agriculture for Scotland, have the honour to present this our Tenth Report, being for the year ended 31st December 1921. We have the honour to be, SIR, Your most obedient Servants, ROBERT GREIG, Chairman. JAMES WOOD. JAMES MATHER. CHAS. WEATHERILL, Secretary. BOARD OF AGRICULTURE FOR SCOTLAND, EDINBURGH, 19th May 1922. TENTH REPORT. LIBRARY I. THE FINANCES OF THE BOARD. 1. PARLIAMENTARY VOTE. The Account of the Parliamentary Vote for the Department for the financial year ended 31st March 1921, as audited by the Comptroller and Auditor-General, is printed in the Appropriation Accounts for 1920-21 (H.C. 10), p. 233. The total amount provided by Parliament for the service of the Board in the financial year was £430,499, exclusive of Appropriations-in-Aid (including grants from the Development Fund referred to below). The total net expenditure for the year, including the Grant-in-Aid of £200,000 paid over to the Agriculture (Scotland) Fund in terms of Section 5 (b) of the Small Landholders (Scotland) Act, 1911, and Section 27 of the Land Settlement (Scotland) Act, 1919, was £419,739. 11s. 10d. This expenditure also included grants towards the maintenance of the Agricultural and Veterinary Colleges amounting to £16,934. Further expenditure from public funds for the maintenance of these Colleges was made during the year as follows: From the Education (Scotland) Fund £7,741 11 8 5,000 0 0 56,500 0 0 £69,241 11 8 The amount provided for expenditure by the Board in the financial year 1921-22, exclusive of grants from the Development Fund, was £452,064, as compared with £430,499 voted in the previous year. Under the Sub-head " Agriculture (Scotland) Fund Grantsin-Aid," the total provision was increased from £200,000 to £215,000, the additional £15,000 being included to meet the loss estimated to be incurred during the previous year in connection with land settlement operations, the capital cost of which was met from moneys borrowed from the Public Works Loan Commissioners (Section 26 (3) of the Land Settlement (Scotland) Act, 1919). Out of the moneys provided by Parliament in the autumn of 1921 for the Relief of Unemployment, a sum of £90,000 was made available to this Department in aid of schemes of Land Drainage and Improvement. The allocation of this sum towards approved works of land drainage and road improvement in localities where a serious state of unemployment existed was proceeding at the close of the year. 2. THE AGRICULTURE (SCOTLAND) Fund. The audited Account of the Fund, with which are incorporated the moneys borrowed from the Public Works Loan Commissioners for the purposes of land settlement in terms of the Land Settlement (Scotland) Act, 1919, is printed in the Appropriation Accounts for 1920-21, page 236. The Grant-in-Aid of £200,000 was paid into the Fund during the year together with the annual grant of £15,000 from the . Local Taxation (Scotland) Account, in terms of Section 5 (a) of the Small Landholders (Scotland) Act, 1911, and Section 27 of the Land Settlement (Scotland) Act, 1919. During the financial year the Public Works Loan Commissioners advanced under Section 26 of the 1919 Act sums amounting to £719,119 for the acquisition and adaptation of land for land settlement purposes. This sum is repayable by annuity with interest at 6 per cent. over periods varying with the security on which the moneys are borrowed, viz. : The repayment made in 1920-21 amounted to £15,555. 15s. 8d. capital and interest. Subsidiary Accounts in connection with the moneys so borrowed during the year 1920-21, bringing out a statement of the loss incurred in connection with its expenditure, are printed in the Appropriation Accounts, pp. 237-240. The amount of loss to the extent approved by the Treasury is repayable to the Board during the financial year 1921-22 out of moneys to be provided by Parliament. The rate of interest on moneys borrowed from the Public Works Loan Commissioners, on and after 1st August 1921, has been reduced from 6 per cent. to 6 per cent. per annum. 66 The expenditure of £271,010. 16s. 4d. under the sub-head Purchase of Estates represents the price of certain properties acquired by cash purchase under the Small Holding Colonies Acts, 1916-18, and the Land Settlement (Scotland) Act, 1919. Certain other properties were acquired in feu or under contract of ground annual, and the annual payments in respect thereof, amounting to £10,102. 11s. 2d., are included in the expenditure of £31,062. 10s. under the sub-head" Estate Management, Maintenance, and other Charges." The rents received during the year in respect of these properties amount to £26,665. 12s. 1d., the balance of the total sum of £32,219.18s. Id. brought to account under this head being rents received from the six Highland Estates taken over by the Board from the Con gested Districts Board, and from the two properties of Borgie and Gariochsford gifted to the Board. The sub-head "Ingoing Expenses and Farm Management," represents the expenditure involved in entering on lands, and the management of such lands during the progress of adaptation for small holders. In connection with (a) Estates acquired by the Board, and (b) Landholders' Schemes on Estates in private ownership, the expenditure amounted respectively to £147,580. 6s. and £93,442. 6s. 7d., while £76,152. 8s. 6d. and £52,913. 16s. 2d. respectively were received under this head during the period under review; the expenditure on works of adaptation, buildings, etc., consequent on subdivision for small holdings was, in the case of the Board's own properties, £147,381. 12s. 9d., and on private estates, £41,332. 3s. 5d. A proportion of this expenditure is in the nature of loans to holders, and will be recovered over varying periods of years. The sum of £20,041. Ss. 4d. shown as "Miscellaneous Expenditure" in connection with Landholders' Schemes, included inter alia legal expenses and compensation paid to landowners and tenants in terms of Section 7 (11) of the 1911 Act, as amended by Part II. of the 1919 Act. Loans to existing holders under Section 9 of the 1911 Act for the erection of new buildings and the improvement of houses and steadings were advanced to a total of £16,952. 5s. 10d., and loans amounting to £1101. Os. 4d. for stocking and equipment under Section 29 of the Land Settlement (Scotland) Act, 1919, were made during the year. 3. CORN PRODUCTION ACTS (REPEAL) ACT, 1921. The Corn Production Acts (Repeal) Act, 1921, which received Royal Assent on 19th August 1921, abolishes the Agricultural Wages Committees and restricts the powers and duties of the Agricultural Committees with consequent reduction in certain sub-heads of the Board's future estimates. The Act also provides for payment of £3 and £4 respectively in respect of each acre of wheat and oats produced in 1921. A sum of £4,400,000 was made available to the Board to meet the estimated charges in Scotland, payable in terms of the Act on the 1st January 1922. Under Section 5 of this Act a sum of £150,000 is payable during the financial year 1921-22 into the Agriculture (Scotland) Fund to be applied by the Board for the purpose of promoting agricultural education and research. 4. LAND SETTLEMENT AMENDMENT ACT, 1921. This Act, which received Royal Assent on 17th August 1921, increases the aggregate amount which may be issued by the Public Works Loan Commissioners under Section 26 of the Land Settlement (Scotland) Act, 1919, from £2,750,000 to £3,500,000, and extends the period during which loans can be so advanced from two years from the passing of the 1919 Act (23rd December |