asked the Secretary of State for Scotland what has been the total capital outlay, up to the 1185W date of the surplus of £1,055, in respect of the taken over property of Torosay; if the profit represents cash profit or appreciation on valuation; if it was arrived at after deduction of tax at the full rate and the other outgoings that fall upon a private proprietor; if all management expenses are included; how much labour has been sent to the estate; and what was the mortality, actual and percentage, among the sheep stocks during the last winter.
In the period from date of taking possession of Torosay Deer Forest in June, 1941, down to Martinmas, 1943, the total capital outlay has been £8,960, comprising £965 for buildings, fences, drainage, etc., £7,917 for rive stock and £78 for tools and other working equipment. The surplus of £1,055 shown in the trading account for the period to Martinmas, 1943, takes account of both cash profit and appreciation in valuation of live stock. Allowance is also made for depreciation on buildings and other capital improvements and on machinery and tools. The surplus does not make any allowance for Income Tax or Surtax, but it does make full allowance for rent and rates. All management expenses in Mull are included, but nothing is charged for services at departmental headquarters. No labour has been directed to the estate; all labour has been obtained locally.
The verified mortality among the stock which occurred between clipping time in November, 1943, and clipping in July, 1944, is 564 sheep or 14.8 per cent. of the stock on the forest; a further 182 sheep or 4.8 per cent. are unaccounted for but it is thought that some, if not many of these sheep, may yet come in for clipping. It is not yet, however, possible to indicate the revenue or the profits for this year.