THE EDITOR OF THE "SPECTATOIL1
SIR,—In your issue of March 24th there appeared a letter signed "A Squireen " giving the receipts and expenditure on an estate presumably in England. Will you permit me to give similar information connected with an estate in the Highlands ? In 1905 I collected 21,132 in rents, against which I had to expend: taxes, £343; repairs to farms and cottages, 2222; general maintenance, £1,193; total, 21,758. In this return expenses of stable, garden, and shooting are not included. There is but little demand for labour in the Highlands ; therefore landowners able and willing to reside on their lands and devote their attention to improving these lands should be encouraged to do so. In place of this, the Government appears determined to harass landowners in every conceivable manner by curtailing their rights, diminishing their rents, and increasing their taxes. There can only be one result of such a policy,—viz., the compelling landowners to be non-resident, and the driving away of capital from districts where it is sorely needed.—I am, Sir, &c.,
A LAIRD.
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