Private Sub UserForm_Initialize()
    
    Dim  As String
    
     = ThisWorkbook.Path
    
    With ImageList1.ListImages

        .Add Key:="Image1", Picture:=LoadPicture(Filename:= & "\tag-top.jpg")
        .Add Key:="Image2", Picture:=LoadPicture(Filename:= & "\tag-sub.jpg")

    End With

    With TreeView1

        .Indentation = 20
        .BorderStyle = ccFixedSingle
        .LineStyle = tvwTreeLines

        Set .ImageList = ImageList1

    End With

End Sub