#» 
 
THE 
 
 * ELEMENTS 
 
 LAND VALUATION,' 
 
 COPIOUS INSTRUCTIONS AS TO THE QUALIFICATIONS 
 AND DUTIES OF VALUATORS. 
 
 JOHN LANKTREE, 
 
 LATE LAND AGENT FOR THE MARQUESS OF LONDONDERRY'S ESTATES, IN THE 
 COUNTIES OF ANTE mrJ WCBBY, AND DONEGAL. 
 
 DUBLIN: • 
 JAMES M^GLASHAN, 50, UPPER SACKVILLE-STllEET. 
 
 WILLIAM S. ORR & CO., LONDON AND LIVERPOOL. 
 JOHN MENZIES, EDINBURGH. 
 
 1852. 
 
^^ 
 
 z-^ 
 
 
 DUBLIN : PRINTED BT ALEXANDER THOM, 87 AND 88, ABBEy-STREET. 
 
PREFACE. 
 
 It would be difficult to overrate the importance to Ireland 
 of having its land valuations properly executed. The island 
 contains in all 20,808,271 statute acres, and the whole of 
 this, with the exception of 650,000 acres, now covered 
 with water, or occupied as towns, is in the hand of the 
 farming population — subjected to the operations of tillage, 
 or occupied as pasture. 
 
 The population directly employed in agriculture was, by 
 the Census of 1841, 5,406,743: add to this, the landed 
 proprietors, and their staff of dependents ; the merchants 
 trading in agricultural produce ; the tradesmen employed 
 throughout the country as smiths, carpenters, &c. ; and 
 the'^ total number of individuals then actually dependent on 
 land for their support, was not less than six millions. If the 
 Census of 1851 reduce this number by nearly two millions, 
 still the land remains; and the population yet lingering 
 upon it is very large, any individual of which may be said 
 to be personally interested in the work of land valuation. 
 
 That no treatise on Land Valuation in Ireland should 
 liave ever been published for general circulation, seems 
 strange, considering the great importance of the subject ; 
 but the want of one was formerly less felt than at present, 
 because excessive competition for land generally secured to 
 landlords the full value of the soil. Many circumstances, 
 however, at present combine to awaken attention to the 
 subject : the potato blight of 1846 ; the abolition of pro- 
 
tective duties on farm produce ; the opening of our ports 
 to unfettered commerce with corn-producing coimtries, 
 where rents are unknown and taxes nominal ; the extra- 
 ordinary diminution of our rural population by famine and 
 emigration ; the consequent increase of waste farms ; and 
 the radical changes in the proprietary, effected by the 
 operation of the Encumbered Estates Court. Previous 
 standards of value do not now apply, and competition no 
 longer exists to correct the estimates of the inexperienced. 
 Even for fiscal purposes, successive governments seem to 
 have considered existing valuations unsatisfactory, and 
 have laid before the House of Commons various bills to 
 regulate the whole subject. 
 
 An attempt, therefore, at present, to render some assist- 
 ance to those who are interested in ascertaining the correct 
 value of land, seems to be necessary, and the more par- 
 ticularly, as the market rates for agricultural produce, 
 within the last four years, exhibit so little fluctuation, that 
 an average scale of prices may now safely be assumed as 
 a basis for constructing tables of value. How far the pre- 
 sent work may supply the desideratum, the public must 
 judge. ^ 
 
 The professional valuator, who is thoroughly conversant" 
 with his business, will, probably, see little in this work of 
 much service to him ; for it is a book of elements, with 
 most of which he has been long familiar : but it is hoped 
 he will not be displeased to see an attempt made to ex- 
 hibit the importance of his own office, and have it intrusted 
 only to proper hands. 
 
 There is a large class of clever men who have had con- 
 siderable experience in valuation, but have not enjoyed the 
 advantages of much preparatory education, to whom these 
 
pages may offer some useful hints, which may prove 
 serviceable if followed up. 
 
 Landed proprietors, to whose ranks so many additions 
 are being daily made, will, it is presumed, not be offended, 
 at a period of such perplexity, to have one book of refer- 
 ence which they can consult as to the value of their 
 lands, of every description and quality, even under the 
 altered circumstances of the times. When unreason- 
 able demands are made upon them, and immense reduc- 
 tions sought for, those who are desirous fairly to acquit 
 themselves of the responsibilities of their position as land- 
 lords, without going too far, may find some assistance here 
 in the formation of a sound judgment, on a subject so im- 
 portant to themselves and their tenants. 
 
 The adoption of one general and approved guide to land 
 valuation would be of national importance ; for the heart- 
 burnings which prevail in districts where unequal and 
 dissimilar valuations occur, would cease, and the two great 
 classes personally interested in the subject, perceiving 
 and approving the principles of their contract, would have 
 no further cause for misunderstanding, and mutual confi- 
 dence and good will between landlord and tenant — the 
 great basis of all national happiness and prosperity — 
 would be restored. 
 
CONTENTS. 
 
 PART FIRST. 
 
 ON THE MODES AND PRINCIPLES BY WHICH LAND VALUATION IN 
 IRELAND HAS HERETOFORE BEEN REGULATED. 
 
 Chaps. 
 
 I. On the ancient practice as to setting land, 
 II. On taking proposals for land by open competition, 
 
 III. On private contracts, .... 
 
 IV. On the results of incompetent Valuations, 
 V. On the various principles advocated by valuators, 
 
 VI. On the reservation of one-tliird of the gross produce as rent, 
 VII. On the reservation of one-fourth of the gross produce as rent, 
 VIII. On the Scotch mode of readjusting Valuations by the 
 market averages, ...... 
 
 IX. On the partnership principle, . . . . . 
 
 X. On making the letting-value the principle of Valuation, 
 XI. On the General Valuation of Ireland for regulating the 
 County Cess, ...... 
 
 XII. On the rates and scale of Statute Prices regulating the 
 General Valuation of Ireland, . . . . 
 
 XIII. On the Poor Law Valuation, . . . . 
 
 XIV. On the true principle of Valuation, . . . . 
 
 Page 
 
 3 
 4 
 4 
 
 7 
 
 9 
 
 10 
 
 14 
 17 
 20 
 
 21 
 
 26 
 26 
 
 28 
 
 PART SECOND. 
 
 ON THE QUALIFICATIONS NECESSARY FOR COMPETENT VALUATORS, 
 
 WITH REMARKS IN DETAIL ON THE NECESSITY OF A 
 
 KNOWLEDGE OF AGRICULTURE, ETC. 
 
 I. Who should be valuators, 
 
 II. Of the qualifications of a valuator, 
 
 III. Of practical and scientific agriculture, 
 
 IV. Mode of computing the contents of land, 
 V. On geology, .... 
 
 VI. Of chemistry, .... 
 
 30 
 31 
 33 
 37 
 42 
 44 
 
 PART THIRD. 
 
 OF SOILS AND SUBSOILS. 
 
 I. The classification of soils, 
 II. Varieties in the classes of soils, 
 
 III. Siliceous soils, . 
 
 IV. Calcareous soils, 
 V. Peaty soils, 
 
 VI. Subsoils, 
 VII. Local circumstances affecting the value of land, 
 
 46 
 47 
 47 
 49 
 50 
 60 
 53 
 
Vlll 
 
 CONTENTS. 
 
 PART FOURTH, 
 
 ON THE CLASSIFICATION OF SOILS IN REFERENCE TO THEIR VALUE. 
 
 Chaps. Page 
 
 I. On the primary divisions of land for valuation purposes, . 55 
 
 II. On arable land, . . . . .66 
 
 III. On grass land, . . . .59 
 
 IV. On timber lands, . . . .62 
 V. On bog land, . . . . . • . .63 
 
 VI. Data assumed in forming a scale of prices, . . .64 
 
 VII. Valuation scale for arable land per statute acre, . , 65 
 
 VIII. Valuation scale for grass land, . . . .65 
 
 IX. Valuation scale for bog, . . . . .66 
 
 X. Valuation scale for arable land per Cunningham acre, . 67 
 
 XI. Valuation scale for grass laud per Cunningham acre, . 67 
 
 XII. Valuation scale for arable land per Irish acre, . . 68 
 
 XIII. A' aluation scale for grass land per Irish acre, . . 69 
 
 PART FIFTH. 
 
 ON THE PRACTICE OF LAND VALUATION. 
 
 I. The preparation of Valuation books, .... 
 
 II. The form of Valuation book given in the Digest of Evidence 
 
 of the Devon Land Commission, .... 
 
 III. Field duties, ....... 
 
 IV. External indications of the quality of land, . 
 
 V. Checking the Valuation, ..... 
 
 70 
 
 PART SIXTH. 
 
 VALUATION TABLES, VIZ. : 
 
 I. For converting Irish measure into statute, . 
 II. For converting Cunningham measure into statute, . 
 
 III. Eor converting statute measure into Irish, 
 
 IV. For converting statute measure into Cunningham. . 
 
 V. Showing the relative proportions of an Irish and statute acre, 
 VI. Showing the relative proportions of an Irish and Cunning- 
 ham acre, ....... 
 
 VII. Showing the relative acreable value of Irish and statute 
 measure, ....... 
 
 VIII. Showing the relative acreable value of statute and Irish 
 measure, . . . . . . . 
 
 IX. Showing the relative acreable value of statute and Cunning- 
 ham measure, ...... 
 
 X. Showing the relative acreable value of Cunningham and 
 Irish measure, ...... 
 
 XI. Showing the value of an acre at a given rate per perch, 
 
 ■^1/ i^i^ y^JC 
 
 86 
 
THE ELEMENTS 
 
 LAND YALUATION, 
 
 PART FIRST. 
 
 ON THE MODES AND PRINCIPLES BY WHICH LAND VALUATION 
 IN IRELAND HAS HERETOFORE BEEN REGULATED. 
 
 I. — ON THE ANCIENT PRACTICE AS TO SETTING LAND. 
 
 In the feudal ages of Irish history land was held under 
 a sort of military tenure. 
 
 The chiefs of the native septs held their office, not by 
 hereditary descent, but by election, and had, therefore, 
 only a life interest in the emoluments derived from their 
 dominions. 
 
 Their vassals cultivated such portions of the territory 
 on which they resided as they considered necessary and 
 best suited to the description of crop they desired to grow. 
 
 A new division of the soil of each territory was made 
 among the vassals on the accession of each new chief 
 adapted to the altered circumstances of the tribe, and 
 sanctioned by the voice of the people. 
 
 The power of the chief was necessary to preserve his 
 vassals from the depredations of hostile neighbours or 
 marauders; and, in return for the protection so afforded 
 them, the vassals were subject to various dues and imposi- 
 tions, paid in kind, which were light or oppressive accord- 
 ing as the times were peaceful or disturbed. 
 
 B 
 
This armngement was not conducive to the generaT 
 pros^^erity of the people. It did not afford facilities for the 
 acquisition of individual property, nor security for its per- 
 manent enjoyment. 
 
 About the commencement of the seventeenth century, the 
 crown of England having obtained possession of large ter- 
 ritories in various parts of Ireland, reconveyed it in small 
 estates, and with a title in fee to undertakers, pledged to 
 improvement, and with stipulations favourable to the farm- 
 ing population, who were relieved from the variable and 
 uncertain impositions of military tenure, and permitted to 
 hold land by lease at a fixed rent of moderate amount. 
 
 The rents thus paid by the farmers, (who from this period 
 were no longer vassals, but tenants, not dependent for pro- 
 tection on the military strength of a chief, but on the 
 power of British law,) were originally much less to the 
 landlord than their descendants at present are obliged to 
 pay to government in taxes. 
 
 The yeomanry of the country were now enabled to 
 acquire property. They enclosed farms, built houses, mul- 
 tiplied cattle, and raised from the hitherto unbroken glebe 
 large crops of enriching grain, which they were able to 
 dispose of for money, capable of being exchanged for 
 luxuries to which they had heretofore been strangers. 
 
 The improvements which were thus made, the preva- 
 lence of peace, and the increase of an industrious popula- 
 tion, rendered land more valuable, and the proprietors 
 availed themselves of every opportunity to increase the 
 small amount of rent originally paid to themselves out of 
 their estates. 
 
 Thus, by degrees, the relation of landlord and tenant, 
 as it now prevails in Ireland, came to be established ; and 
 the unsatisfactory condition in which they stand to each 
 other results from a prevalent desire, on the part of 
 many proprietors, to retain in the dependence of the old 
 semi-abolished military tenure those tenants who should 
 be only bound by civil contract, and whose equitable claii 
 should be legally recognised. 
 
 J 
 
11. — ON TAKING PROPOSALS FOR LAND BY OPEN 
 COMPETITION. 
 
 In the south and west of Ireland the usual mode of deter- 
 mining the rent of a vacant farm was to take proposals for 
 it, and on all estates under the Court of Chancery it is 
 still the mode recognised by law. 
 
 This practice is not without some plausible recommen- 
 dations. 
 
 Theoretically it seems alike favourable to both landlord 
 and tenant: to the former as the best means of procuring 
 him the highest market value for his land ; to the latter as 
 the best preventive against being overrated. 
 
 Practically, however, it has not wrought well. Exces- 
 sive competition has induced speculative persons without 
 sufficient capital to offer prices for land which they are 
 unable to pay; and it is to be feared, in many instances, 
 never intended to pay. Such persons have readily entered 
 into possession, hoping that the difficulty of enforcing pay- 
 ment might lead to a future reduction of the proposed rent. 
 
 It has also tended to the deterioration of land : persons 
 who have offered too much for land, being tempted to 
 overcrop it, and eventually to throw it up to the landlord 
 in an exhausted state, much less valuable than it was 
 before it was offered for competition. 
 
 It has sometimes failed in procuring even a fair rent. 
 The influence of a former tenant in disturbed districts has 
 prevented persons from proposing for land who might 
 Otherwise have been anxious to do so, but who feared to 
 expose themselves to agrarian outrage. 
 
 It never could be justly resorted to in any district where 
 tenants, in addition to the payment of rent, have been ac- 
 customed at their own cost to fence, drain, and make other 
 improvements; the value of which, whether made by them- 
 selves, or purchased, or inherited, has been, by the recog- 
 nised usage of the country, considered property, and a fair 
 subject of bargain and sale. Now, to set land so circum- 
 
 B 2 
 
stanced by proposals, would be tantamount to a confiscj 
 tion of the tenant's equitable interest in the improvemeni 
 created by his own capital, which is called tenant-right; 
 and any unjust interference with this, in places where i1 
 has been acknowledged, would be productive of mischiefjj 
 
 A proper system of land valuation would not be open 
 these objections, and would, therefore, be more likely 
 give permanent satisfaction to all parties. 
 
 III. — ON PRIVATE CONTRACTS. 
 
 On some estates the practice has been, to fix the rent to 
 be paid by private contract between the owner or agentAya 
 of the land and the tenant. 411 
 
 On the fall of a lease or other determination of a pre- 
 vious tenure, the tenant goes to the rent office, and makeaM ■ 
 for himself the best terms he can. ^| | 
 
 On small estates where an accurate knowledge of the 
 circumstances of every holding is possible, and where th( 
 agent and tenant meet on equal terms as to their know-1 
 ledge of the capabilities of the land, private contracts an 
 a fair and legitimate mode of dealing. 
 
 But on large properties, under present circumstances, i1 
 would be difficult to adopt this system with any advantage 
 to the proprietor, as the contracting parties could scarcely 
 be supposed to meet with equal knowledge as to the sul 
 ject of their negotiation. 
 
 But if landlords were provided with an accurate valua- 
 tion of their whole estate, made by a competent professional 
 person, with the data which such a document would fur- 
 nish, before them, private contracts might safely be made{|ijj I 
 and the valuation modified by a consideration of circura-" 
 stances which deteriorated or enhanced the actual value 
 of the land. 
 
 IV. THE RESULTS OF INCOMPETENT VALUATIONS, 
 
 Tt has been already said that a proper system of lan< 
 valuation was not open to the objections against takii 
 
proposals, and was therefore more likely to give perma- 
 nent satisfaction to the parties interested. 
 
 But where are we to find such a system? There is not 
 a county or barony, scarcely even a parish in Ireland, in 
 w^hich one approved system has been adopted. 
 
 On some estates a low scale has been adopted; on others 
 the highest rate has been imposed that could possibly be 
 extorted from a needy tenantry; and in many, a medium 
 condition exists, where, without special encouragement or 
 serious grievance, a neglected tenantry plod on as their 
 fathers did before them, neither enliglitened by the dis- 
 coveries of modern science, nor stimulated to greater 
 activity by the potato plague, nor by the equal desolation 
 of their hopes and prospects effected by recent legislation, 
 in the enactment of measures calculated to depreciate 
 agricultural produce without securing any compensating 
 advantage. 
 
 Land valuation, the most important labour to the happi- 
 ness and existence of the masses of our population in which 
 one could be engaged, is frequently intrusted to persons 
 utterly unqualified to discharge its duties aright, and thus 
 arises, as might be expected, the immense variation in the 
 details. 
 
 These diversities of opinion in valuation are not errors 
 of judgment merely, harmless in their operation, but they 
 aifect, with serious consequences, the whole social fabric of 
 the country. 
 
 In a district where different standards of value have been 
 adopted on contiguous lands, tenants who are rated high 
 in comparison with their neighbours, are discontented and 
 dispirited. Such persons are averse to make any improve- 
 ment, and many of them refrain even from the amount of 
 labour and attention which are absolutely necessary for 
 their own comfort. 
 
 On the other hand, when lands have been let lower than 
 their fair moderate value, contrary effects have been pro- 
 duced; some being stimulated to undue exertions and an 
 imprudent expenditure of capital ; while others have sunk 
 
into an indolent reliance on the natural powers 
 soil to meet every exigency. 
 
 The character of landlords also is affected by the mod 
 in which valuations are performed. Some are called good 
 merely because the standard adopted on their estates h 
 been comparatively low; others, with equally good dispoH 
 sitions towards their tenantry, have the character of b; 
 landlords, because a higher scale of valuation has bee: 
 adopted on their lands. Thus the popularity of the om 
 class and the unpopularity of the other depend in many 
 instances on this — that the valuations of their respective 
 properties were made by persons of unequal qualifications 
 and experience. 
 
 Not the characters of landlords and tenants merely, but 
 the physical aspect of the country itself, is influenced by it 
 valuation ; for the appearance of an estate where a fair an 
 moderate standard has been used, is very different from on 
 in which a higher scale has been adopted. 
 
 But there are other causes, independent of the foregoin 
 considerations, to render attention to the subject indispen 
 sable. None of the scales of valuation in former use ar 
 now applicable to the country. 
 
 Circumstances have lately caused a vast difference in th 
 present value of land throughout Ireland, as compared wit 
 its value some years back. 
 
 Poor rates were unknown in 1835, when the Genen 
 Valuation was begun ; they now press heavily on the land 
 and in many unions completely paralyse all agricultur; 
 industry. 
 
 Free trade also ha:^ opened our ports to the produce 
 lands unrented and untaxed, and the old protective duti 
 which gave a factitious value to corn are abolished. 
 
 The potato crop has ceased to be a sure reliance to the 
 farmer, who, when he was able to grow it in untainted luxu- 
 riance, could calculate upon it as an inexhaustible sourc 
 of plenty. Its failure through a series of successive yea: 
 has involved the country in incalculable misery, out oi 
 which it is only now beginning to emerge 
 
These circumstances demonstrate the necessity of a gene- 
 ral new valuation adjusted to the altered condition of the 
 country — a valuation on principles known and approved, 
 carried out by qualified persons, and creating general 
 satisfaction by the moderation and uniformity of its rates. 
 
 V. — THE VARIOUS PRINCIPLES ADVOCATED BY VALUATORS. 
 
 The greatest diversity of opinion exists among the whole 
 class of land valuators as to the principle on which land 
 should be valued. The most enlightened and the most 
 ignorant appear equally at fault on this subject. 
 
 The Committee appointed in 1834, to inquire into the 
 law and practice in respect to the occupation of land in 
 Ireland, made extensive inquiries on the subject of valua- 
 tion, and elicited copious evidence showing the absence of 
 all uniformity, and the disagreement on the first principles 
 of action, which valuators exhibited. 
 
 A majority of the witnesses examined seemed to be of 
 opinion, that the true principle of valuation for rent was to 
 be found in the establishment of a certain ratio or propor- 
 tion between the gross produce of land and the amount to 
 be paid to the landlord. 
 
 But among those who admitted the general principle 
 that the rent should bear a fixed proportion to the pro- 
 duce, there was great diversity of opinion as to what the 
 proportion should be. Some maintained that one-third of 
 the gross produce should go for rent; others, one-fourth; 
 many, one-fifth; some, one-sixth. 
 
 The great difference between these'proportions will be 
 best observed if the reader will take the trouble to calcu- 
 late the effect they would have on an estate of any num- 
 ber of acres of land of medium quality, capable of yielding 
 in gross produce to the value of (say) £5 per acre. 
 
 The effect upon society of adopting the principle that 
 one-third of the gross produce should be taken for rent on 
 a populous estate of medium land, occupying an area of 
 four miles square, would be, as compared with the princi- 
 
pie of taking one-fifth, to deprive at least 200 families of 
 all means of subsistence, and to beggar the rest on whom 
 they must depend either for voluntary or legal support. 
 
 But there are other valuators who reject as absurd the 
 idea of establishing any fixed proportion between the rent 
 and the gross produce, and profess to be guided solely by 
 their own judgment and experience. Some of this class 
 may occasionally be not far from truth in their valuations, 
 but the difficulty is, that as all of this class are not gifted 
 with the same experience or intelligence, there must of ne- 
 cessity be a great difference in the results of their labours; 
 and that the deplorable effects described in the previous 
 chapter are sure to be traced in any country where valua- 
 tors follow the uncertain guidance of their own unassisted 
 opinions. 
 
 Some intelligent writers recommend a sliding scale of 
 proportion between the rent and produce, which would be 
 adjusted according to the capabilities of the soil, and would 
 give the landlord one-third of the produce on the best 
 lands, one-fourth on medium, and one-fifth or less on ijflH 
 ferior soils. This scheme is plausible, and, if necessity 
 existed for the establishment of any proportion between 
 rent and produce, would deserve attention. jM 
 
 Some educated professional valuators having ascertained 
 the letting value of land, by a due consideration of the 
 capabilities of the soil and the market prices of its produce, 
 provide a mode for re-adjusting their valuation by the mar- 
 ket averages of the district; thereby affording the landlord 
 an increased rent if those averages exceed the prices on 
 which the valuation was made ; and equally relieving the 
 tenant, by reducing his rent should those averages fall 
 below the original scale. This principle, being extensively 
 adopted in Scotland, will deserve more ample elucidation. 
 
 There is another principle which possesses claims for 
 consideration: that the profits of husbandry should be 
 divided between the proprietor and the farmer in the ra 
 of the time, skill, and capital respectively employed; the 
 landlord's share being the marketable value of his land; 
 
the tenant's share being an estimate of the capital invested 
 in the cultivation of the land^ augmented bj an allow^- 
 ance for the time and skill devoted by the farmer in the 
 active employment of that capital. This may be called 
 the partnership principle, for the sake of distinction. 
 
 Finally, those who maintain that the only true principle 
 of valuation is the letting value of land in its district, irre- 
 spective of any other considerations. 
 
 VI. ON THE RESERVATION OF ONE-THIRD OF THE GROSS 
 
 PRODUCE AS RENT. 
 
 Political Economists liave divided the great instruments 
 of agricultural production into three classes: — labour, 
 capital, and land; and in like manner they have spoken 
 of the produce itself as divisible into three proportions — 
 wages, profit, and rent. 
 
 This, however, was never meant to countenance the 
 theory that one-third of the gross produce of land should 
 uniformly be taken as the standard of rent; on the con- 
 trary, Dr. Longfield, late Professor of Political Economy in 
 the University of Dublin, when asked by the Devon Com- 
 mission — 
 
 " Have you formed any oi^inion as to the proportion 
 which rent ought to bear to the aggregate produce of a 
 farm?" replied; 
 
 " I consider it perfectly impossible to form an accurate 
 opinion upon such proportion. Among all those who are 
 called political economists, however they disputed upon 
 other matters and were not disposed to agree with each 
 other, they all agree upon this — that there is no fixed pro- 
 portion between produce and rent; that it must depend 
 upon the state of the country, and, at the same time, the 
 state of the land. There are lands upon which one-half 
 would not be too much, and others upon which one-fifth 
 would be excessive. It is well known that the sum neces- 
 sary to be laid out on a crop varies.^ 
 
 *' Is it your opinion that a calculation founded upon the 
 
10 
 
 'assumed avS^fe prices for a number of years, and the 
 value of the productive powers of the farm, and the 
 assumed proportion that that ought to bear to the gross 
 produce, is a fallacious test? 
 
 *' Yes. I do not think that any man who ever lived, 
 having all the data given to him, could with any certainty 
 determine it. He would still be unable to form a judg- 
 ment of the aggregate value of the produce of the land. 
 Mr. Loudon, in his book on agriculture, speaks of the way 
 of determining the value of the land; but, however, he 
 adds, in practice it will be impossible to do it. He leaves 
 you just where you were, stating that it is a theory, but a 
 theory which never could be applied in practice." 
 
 The late Dr. Coventry, of Edinburgh, Professor of Agri- 
 culture, would only allow the landlord to receive one-third, 
 when the estimated gross produce of land per acre 
 amounted to £10 lOs. The prices for grain were then 
 much higher than at present, but the cost of labour about 
 the same. The learned professor therefore constructed his 
 table on calculations which admitted that £7 per acre, 
 (which is the remaining two-thirds of the gross produce,) 
 was a fair amount to allow the tenant of such land for his 
 expenses and profit. But if this amount were now allowed 
 to the tenant (and it would be quite as just now as then), 
 there would be nothing for the landlord on the best lands 
 in Scotland. 
 
 
 VII. ON THE RESERVATION OF ONE-FOURTH OF THE GROSS 
 
 PRODUCE AS RENT. 
 
 The Earl of Mountcashel, a large landed proprietor, of 
 great intelligence on all matters relative to land, detailed 
 to the Land Commission of 1844 his views as to the just- 
 ness of appropriating one-fourth of the gross produce of 
 land to the landlord, and the universality of the prin- 
 ciple. The following is his own exposition of this favourite 
 theory: 
 
 ** 1 suppose that land will produce a rotation of three 
 
11 
 
 crops: I commence witli potatoes, and have taken wheat 
 for the second year, and for the third year I take oats. I 
 then divide the land into various qualities. I have taken 
 No. 1 as being the very richest of our land, then No. 2 as 
 being something inferior to that. I have given six exam- 
 ples; but the Commissioners will recollect that although I 
 have only given six, those six will not apply to every qua- 
 lity of land — there will be intermediate qualities of land ; 
 but, if I prove the principle to be good, it is very easy to 
 adapt it to any quality of land which may produce some- 
 thing more or something less. The whole principle is to 
 ascertain, what is an acre of land in the country capable of 
 producing for three years in succession, and then taking 
 the average price of such produce; and that is what I have 
 ■worked out on this plan. Then having got those three 
 years' crops, I add them together, and it makes a total of 
 £26 in the three years. I divide it by three in order to 
 get the average amount, w^hich will be £8 13^. 4:d. I then 
 divide by four in order to get the fourth part, and the 
 fourth part will be £2 3^. 4c/., and that, I say, ought to be 
 the rent for tlie first class land, leaving three-fourths to 
 the tenant. I then work this in a similar way upon the 
 next quality of land, and bring out as the rent £l 18^. 6d. 
 For the third quahty, £l9s.; the fourth quality, £l 2s.5^d. ; 
 the fifth quality, 136'. Id.; the sixth quality, 7^. lOd. 
 per acre. I have stated before that there may be inter- 
 mediate land; but, if the principle is a right one, it is a 
 principle by which you may ascertain the value of any 
 land, and what ought to be paid as a fair rent for it. 
 
 No. 1. 
 
 First year, Potatoes, 60 barrels, (8t. 8c. 3q.) at 4s., 
 Second do., Wheat, 8 do., (37 bushels 20lbs.) 23s. 
 Third do., Oats, 10 do., (51 bushels 22lbs.) 8s, 
 
 £ 
 
 s. 
 
 d. 
 
 . 12 
 
 
 
 
 
 , 10 
 
 
 
 
 
 ., 4 
 
 
 
 
 
 3)26 
 
 
 
 
 
 4)8 
 
 13 
 
 4 
 
 Rent per acre, . » . .234 
 
No. 2. 
 
 £ s. 
 
 iirstyear, Potatoes, 60 barrels, (8t. 8c. 3q.) at 4.5., .12 
 
 Second do., Wheat, 6 do., (28 bushels) 25s., . 7 10 
 
 Third do., Oats, 9 do., (46 bushels 16lbs.) 8s., 3 12 
 
 Eent per acre. 
 No. 3. 
 
 3)23 2 
 
 4) 7 14 
 
 1 18 6 
 
 First year, Potatoes, 50 barrels, (7t. 2q. I4lbs.)at3.s. 6d., 8 15 
 Second do., Wheat, 5 do., (23 bushels 20lbs.) 25s., 6 5 
 Third do., Oats, 6 do., (30 bushels 36lbs.) 8s., 2 8 
 
 3)17 8 
 
 4) 5 16 
 
 Rent per acre, . . . . 19 
 
 No. 4. 
 
 £ s. d. 
 
 First year, Potatoes, 40 barrels, (5t. 13c. 2q.)at35. 6d., 7 
 
 Second do., Wheat, 4 do., (18 bushels 40lbs.) 23*., 4 12 
 
 Third do., Oats, 5 do., (25busliels30lbs.)7*.6</., 1 17 6 
 
 3)13 9 6 
 4) 4 9 10 
 
 Rent per acre, 
 No. 6. 
 
 1 2 
 £ s. 
 
 H 
 
 First year. Potatoes, 30 barrels, (4t. 4c. Iq. 14lbs.) at 
 
 3*. 6d., .550 
 
 Second do., Oats, 4 do., (20 bushels 24lbs.) 7*., 1 8 
 
 Third do.. Grass to fatten three sheep, . . . 1 10 
 
 3) 8 3 
 
 4) 2 14 4 
 
 Rent per acre, . . . . 
 
 No. 6. 
 
 First Year, Potatoes, 20 barrels, (2t. 16c. Iq.) at Ss., 
 Second do., Oats, 3 do., (15 bushels 18lbs.) 6*. 
 
 Third do., Grass to fatten two sheep, . 
 
 13 7 
 
 £ 
 
 s. 
 
 d. 
 
 3 
 
 
 
 
 
 
 
 18 
 
 
 
 
 
 16 
 
 
 
 Rent per acre. 
 
 3) 4 14 
 
 4) 1 11 4 
 7 10 
 
13 
 
 The foregoing details suggest the following remarks : — 
 
 1. They fail to prove the principle for which the noble 
 earl was contending. They exhibit an account only as 
 regards the landlord, but none as to the tenant. To have 
 demonstrated the principle, they should have shown the 
 debits against the crop incurred by labour, seed, taxes, &c., 
 and, that the surplus was sufficient to give the farmer a fair 
 profit, and the landlord one-fourth of the produce as rent. 
 
 2. Compare the estimate No. 1, for prime land, with 
 No. 4. The crops grown are the same in both ; but in 
 No. 4, the expenses for seed and labour are greater than 
 in No. 1, because it is well known that good land is easier 
 laboured, and requires less seed than bad. Yet in No. 1 
 the gross produce is £26, from which deduct one-fourth 
 for rent, £6 10*., and the balance left to the tenant 
 for seed, labour, and profit, is £19 10^. On No. 4, where 
 the expenses are greater, the gross produce is only £13 
 95. 6c?. — so that the tenant on this land has lost £6 0^. ^d. 
 of the fair return which he should have had on No. 1, 
 to his own share ; and yet with the result apparent on his 
 own calculations, the noble earl considers that he should 
 suffer a further loss, to the extent of one-fourth of that 
 wretched produce, as a payment to his landlord. 
 
 3. The calculations are founded upon an assumed rota- 
 tion not usual on his lordship's estate — nor in Ireland — 
 nor possible under ordinary circumstances. The farmer 
 who would manure the third part of his farm every 
 year, should have ample resources provided for house- 
 feeding a stock of cattle capable of producing that manure; 
 but the triennial rotation supposed above provides no 
 green food, nor food of any kind whatever for nine months 
 of the year, and for the other three months there is only 
 a little dry straw, which would make but little manure, 
 and that little — bad. 
 
 4. The calculations given as to the prime land, No. 1, 
 allow the tenant £6 lOs. per acre to himself, to cover all 
 expenses and profit — whereas, on No. 6, an inferior soil, 
 the whole produce of three acres amounts to only £4 14^., 
 
14 
 
 d claims one-fourth, 
 leaving to the tenant in all, only £3 lOs. 6d., being at the,, 
 rate of £1 35. 6d. per acre for seed, labour, taxes, ^n^Hj 
 profit on the most laborious system of farming that could 
 be practised. The only diflPerence of expense between the 
 labour of this and No. 1, being the ploughing of one statui 
 acre of stubble, say 85. ; and three bushels of seed wheal 
 at 5s. 4d. per (the price assumed above), I6s. — £1 4s. 
 
 5. It is clear, therefore, that the theory w^hich woull 
 give to the landlord the fixed proportion of one-fourth of 
 the gross produce for rent, out of all soils, is untenable, 
 and the remarks which apply to this, are equally appli- 
 cable to any fixed proportion whatever. 
 
 h e J 
 
 I 
 
 VIII. ON THE SCOTCH MODE OF RE-ADJUSTING VALUATIO 
 
 BY THE MARKET AVERAGES OF THE DISTRICT. 
 
 Extracted principaUT/ from the evidence of Mr. George Rohertson, 
 before the Land Gojninission. 
 
 I 
 
 on, 
 
 II 
 
 pie I 
 
 Valuators in Scotland, in reporting their valuatioi 
 usually inserted a clause to the following effect 
 Assuming the price of wheat, barley, and oats, the staple 
 produce of the farm, to average (for the period of the 
 lease), say 965. per triple quarter, and well-fed butchers- 
 ineat 65. per imperial stone, the rent of the farm, A. B., 
 should be as under. There followed the detailed valu^j^ I 
 tion of each field ; after which a memorandum to th^'''* 
 following effect was generally added — upon the principle 
 above stated, the rent of A. B. would amount to £68||| 
 yearly. But as the price of corn is fluctuating, and the'~ 
 Corn Law of doubtful operation, perhaps it would be more, 
 equitable, if, instead of the whole rent being paid in mon 
 a part at least should be paid in grain. The reporte: 
 therefore, is humbly of opinion, that the rent of A. 
 should be £300 in money, with the fiars price of eighty 
 quarters of wheat, eighty quarters of barley, and eigh 
 quarters of oats, yearly. The money rent of £300 formin 
 the first payment to account of the crop, the grain at 
 
 ore , 
 
 '111 
 
 ke« 
 
 I 
 
15 
 
 the average price, according to the returns for the current 
 year, being the last payment ; but the rent never to exceed 
 £684, whatever the average price of the grain for the year 
 may amount to — that is the maximum. Perhaps £500 or 
 £550 a-year might be agreed upon as the minimum. 
 
 The iiars prices above mentioned are thus ascertained. 
 In February of every year the Sheriff of the county sum- 
 mons a competent number of persons living within the 
 sheriffdom, who have knowledge and experience of the 
 price and trade of victual in their bounds, and from them 
 he chooses fifteen men, whereof not fewer than eight 
 must be proprietors. These meet in the beginning of 
 March, and strike an average of the prices of the different 
 kinds of grain, the produce of the county for the preced- 
 ing crop — proceeding upon the evidence of seven wit- 
 nesses of the prices received by them for grain sold in the 
 months of November, December, January, and February. 
 These averages are called the fiars prices of the county, 
 and are accounted the legal prices when the prices have 
 not been determined otherwise by covenant. 
 
 The mode in which a money-rent is converted into a 
 corn-rent is thus. By the Corn Law of 1815, the remu- 
 nerating price for wheat was admitted to be 80^. per quar- 
 ter, and the import duty fixed so as to secure that price 
 as it was expected to the grower, in order to enable him 
 to pay the rents then exacted. This law was found not 
 to work well, and in 1828 it was repealed and another 
 act passed, wherein the remunerating price was under- 
 stood to be not less than 62s. per quarter for wheat, 33^. 
 for barley, and 25s. for oats ; or 120s. for the triple 
 quarter of wheat, barley, and oats. As may be readily 
 imagined, valuations were made by surveyors, and farms 
 taken by tenants upon the principles laid down in each 
 of these acts ; but the price of corn still continuing to 
 drop, notwithstanding these prohibitory duties, rents were 
 soon found to be too high. In order to meet this state of 
 affairs, nothing was left but to give relief to the tenant, 
 by making rents correspond or fluctuate with the price of 
 
16 
 
 corn ; and accordingly, the conversion of money into grain, 
 rents, at the rate per quarter which grain was calculated • 
 to bring when the existing leases were entered into, came 
 into operation in the more improved districts of Scotland. 
 Perhaps this may be more clearly explained by giving an 
 example or two of the mode of converting a money-rent 
 into a grain-rent, payable by the iiars of the county each 
 year. 
 
 A farm of 300 imperial acres, of good sound loam,, 
 adapted for both wheat and turnip husbandry, was 
 taken in 1829 upon the principle, or at least in the belief 
 that corn would bring the price upon w^hich the Corn jfl 
 Law of 1828 was framed — that is, 62^. for wheat, 335. for 
 barley, and 25^. for oats; or 120^. for the triple quarter 
 for a period of 19 years ; the rent agreed upon being £600. 
 To convert this money into a grain-rent, the operation is, ^M 
 to divide the rent (£600) by the price of the triple quarter, S 
 viz., 1205., or £6 — the result is 100 triple quarters, or 100 
 quarters of wheat, 100 quarters of barley, and 100 quar- 
 ters of oats, payable in money at the fiars prices of the . _ 
 county yearly. When the prices of grain fell, so that HI I 
 wheat was 485., barley 235. , and oats 155. per quarter 
 each, the rent fell in proportion, thus — 
 
 100 quarters of Wheat at the fiars prices of 1842, say 48s. £240 
 
 100 ,, Barley „ ,, ,, 23s. 115 
 
 100 ,, Oats ,, ,, ,, 15s. 75 
 
 ■Rent for 1842, ... . £430 
 
 1 
 
 Again, suppose a farm of cold inferior soil in the north- 
 ern counties of England or Scotland, the staple produce 
 of which is barley, oats, grass, and turnips, under the 
 convertible husbandry, to be entered to on a lease for 19 
 years in 1829 or 1830, on the implied belief that barley 
 would fetch on an average during the lease 335., and oats 
 255., as assumed in the Corn Law of 1828, and the rent to 
 be £300 yearly — the conversion would be as follows : — 
 585. being the prices of the double quarter of oats and barley. 
 
 
17 
 
 divided into £300, gives 103jg double quarters as the 
 equivalent for rent, therefore — 
 
 £ s. d. 
 103^1 quarters of Barley at the fiars prices for 1842, say 23s. 118 19 3 
 103^1 ,, Oats ,, „ ,, 15s. 77 11 8i 
 
 Make, instead of £300, a rent of £196 1 1 
 
 "In England the average price of corn at Mark-lane 
 may be taken as the rule, deducting an allowance per 
 quarter for carrying to London ; or the general average 
 of all the market-towns included in the new schedule 
 may be the rule of division. 
 
 " Or the converted rent may be ascertained by the fol- 
 lowing proportions, viz. : — 
 
 120 : 86 :: 600 : 430 
 58 : 38 :: 300 : 196 11 0, 
 
 Although the law of the land in respect to the protec- 
 tive duties on grain, on which the foregoing details were 
 based, has been recently abrogated, so that they are no 
 longer explanatory of recent bargains in land, yet they are 
 very well deserving of attention, as elucidating a principle 
 by which the most enlightened agriculturists were enabled 
 to adjust contracts made under a system of heavy import 
 duties on grain, to a system under which much lighter 
 duties were imposed ; so that the rent in both cases repre- 
 sented exactly the same proportion of grain per acre, at 
 the average market prices of the different periods. 
 
 IX. ON THE PARTNERSHIP PRINCIPLE. 
 
 The partnership principle of valuation seems to be — as 
 before stated — that the profits of husbandry should be 
 divided between the proprietor and farmer in the ratio of 
 the time, skill, and capital respectively employed by 
 them ; the landlord's share being the marketable value of 
 his land ; the tenant's share being a fair estimate of the 
 capital invested in the cultivation of the land, augmented 
 by an allowance for the time and skill devoted by the 
 farmer in the active employment of that capital. 
 
 The earth, according to this theory, is a large manufac- 
 
 c 
 
18 
 
 toiy of agricultural products — the material to be operated 
 on is the landlord — the tools and labour are the tenants J 
 the gross produce is subject to their joint claims in pr« 
 portions settled among themselves. * 
 
 In ordinary commercial partnerships, the principal 
 things by which the relative proportions of the partners 
 are regulated are three — 1st, the amount of capital which 
 they severally advance ; 2nd, their individual competency 
 to transact the business ; 3rd, the time intended to be 
 devoted by them severally to the business. 
 
 If these three things be equal with the partners — if they 
 contribute the same amount of capital — the same degree 
 of attention — and have equal knowledge of their business, 
 they share the profits alike. . 
 
 If one partner conduct the entire business, and tifljl 
 other be inactive — or what is called a sleeping partner — 
 the acting partner either receives a salary for his labour 
 in addition to his share on the subscribed capital, or he is 
 permitted to contribute less capital, and the sleeping part- 
 ner contributes the greater proportion — thus supplying to 
 the concern in capital what he wants in individual labour. 
 
 The case between landlord and tenant resembles par||jj| 
 nerships of this nature ; the tenant is the acting partnerf^ 
 contributing a small capital, but giving all the labour 
 necessary to realize the product ; the landlord is tbH 
 sleeping partner, he gives the land, which in a country 
 like Ireland, is usually of greater value than the capital 
 required for its labour and occupation. 
 
 If the land, be such that the tenant's labour, and the 
 capital employed in its improvement and cultivation, are 
 of value equal in amount to the marketable value of the 
 landlord's interest, then the net profits, after deducting 
 the expense of labour, should be divided equally between 
 them. 
 
 If the landlord's interest be the greater, he should have 
 a greater share of the surplus produce than one-half. 
 
 If the tenant's interest be the greater, he should have 
 the larger proportion in like manner. 
 
19 
 
 The foregoing theory is ingenious, but its practical ap- 
 plication in the case of every farm would imply a series of 
 nice calculations, the data for which could not be supplied 
 with sufficient accuracy. In balancing the account of 
 capital between landlord and tenant, there would be, as 
 regards the former, the difficulty of ascertaining the real 
 market value of his interest, which is influenced by many 
 considerations of varying amount. In the case of the 
 tenant, there would be, in like manner — 1st, the estimate 
 of his invested capital, which would depend on the rota- 
 tion he pursued ; 2nd, the value of his superintendence, 
 which would depend very much on his experience and his 
 education ; but without positive certainty on these points, 
 there could be no real accuracy in any balance sheet of 
 capital between landlord and tenant. 
 
 In various extensive districts of the Continent of Europe, 
 there is a real and understood partnership between the 
 proprietor of the soil and the cultivator ; in this, called 
 the Metayer system, the landlord contributes not only the 
 land, but also all the stock and capital necessary for its 
 cultivation ; the farmer merely executes the labour ; and 
 the produce is equally divided between them. 
 
 In the North of Ireland and in other districts, where 
 all the improvements in building, fencing, clearing, and 
 draining have been done by the tenant, tlie partnership 
 principle of valuation has been argued on stronger 
 grounds than those of analogy merely. The digest of 
 evidence taken before Her Majesty's Commissioners of 
 Inquiry into the state of the law and practice in respect 
 to the occupation of land in Ireland, states, " It is difficult 
 to deny that the eifect of this system is a practical as- 
 sumption by the tenant of a joint partnership in the land ; 
 although those landlords who acquiesce in it do not 
 themselves acknowledge this broad fact, and that the 
 tendency is gradually to convert the proprietor into a mere 
 rent-charger, having an indefinite and declining annuity — 
 or the lord of a copyhold." 
 
 In all such cases, if valuations were made on the simple 
 
 c2 
 
20 
 
 principle — that tlie surplus produce of the soil, after de- 
 fraying all expenses for seed, labour, and taxes, should be 
 equally divided between landlord and tenant — and that 
 this principle were understood and approved by both 
 parties, it would be easy to work it out, as in itself it is 
 not objectionable. 
 
 X. ON MAKING THE LETTING VALUE OF LAND THE 
 
 PRINCIPLE OF VALUATION. 
 
 The letting value of land, the amount it should bring 
 in its position, and, considering the circumstances of 
 the country, is the principle on which the majority of 
 valuators act. 
 
 But this might be greater or less than the true value, 
 and would be therefore an unsafe guide to regulate a 
 valuation of any magnitude. 
 
 The true value of land is the profit it is capable of yield- 
 ing to an intelligent agriculturist pursuing a proper system 
 and employing adequate capital, and this should be shown 
 in every projDer valuation — 1st, irrespective of circum- 
 stances; 2nd, as modified by those circumstances either 
 in raising or diminishing the true value. 
 
 An estate of prime land, worth 25^. per Irish acre, may 
 be in the occupation of a poor, indolent, ignorant tenantry, 
 totally unable to pay for it more than half rent, and it might 
 be so situated that if it were offered by proposals to public 
 competition, it would not realize more than 125. 6d.: this 
 would then be its maximum letting value under those ciiH i 
 cumstances. '^ 
 
 The duty of a proper professional valuator, acting on a 
 correct principle, would be, in such a case, to set down the 
 land at its true value, 255., and, at the same time, to re- 
 mark in his column for observations — " This rent, it is to 
 be feared, cannot be obtained in the present state of the 
 tenantry, who have not means nor knowledge to realize 
 half the value of the land, and could not probably pa;j 
 more than about 12^. 6d.; but, if means be adopted 
 
 bly pay 
 ted f^l 
 
21 
 
 their improvement, the land should be worth the value set 
 forth." 
 
 By adopting this plan the valuator would discharge his 
 duty, and it would then remain for the agent and proprie- 
 tor to do theirs by aiding the weak, instructing the ignorant, 
 shaming the indolent, and stimulating the improving. 
 Efficient management might in this way realize the valua- 
 tor's estimate. 
 
 The uniformity of the General Valuation of Ireland is 
 owing to the great pains taken by the valuators to ascer- 
 tain and judge of the quality and character of the soil from 
 its natural capabilities. Had they been influenced by 
 the letting price, the lands west of the Shannon would 
 have been from 12 to 25 per cent, lower than those of the 
 same natural quality on the east of that river, in con- 
 sequence of the bad farming and poverty prevailing in 
 Connaught, and the entire valuation would have been dis- 
 graced by inequalities and inconsistencies which would 
 have been fatal to its authority. 
 
 XI. THE GENERAL VALUATION OF IRELAND FOR REGULAT- 
 ING THE COUNTY CESS, COMMONLY CALLED THE ORD- 
 NANCE VALUATION. 
 
 The following account of the mode in which the 
 Ordnance Valuation of Ireland was carried into effect, 
 was furnished to the Devon Land Commission by Richard 
 Griffith, Esq., Commissioner of Valuation : — 
 
 " The General Valuation of Ireland, placed under my 
 direction, is regulated by a scale of prices for agricultural 
 produce, introduced into the Valuation Act, 6 and 7 
 William IV., cap. 84 ; which scale of prices was founded 
 on the average prices of agricultural i)roduce throughout 
 the principal maritime markets of Ireland, during a given 
 period, when the value of agricultural produce was 
 considered to be low. Thus, the scale of prices being 
 taken from the actual average value of each commodity, 
 may be considered to be relative — whether the average 
 prices at the present or a future time be higher or lower. 
 
22 
 
 " In carrying the valuation into effect, tlie object to \M 
 attained was, that all lands throughout Ireland should be 
 valued relatively, according to the schedule of prices for 
 agriculture contained in the act ; and that the samq 
 scale of value adopted in the northern counties should be 
 continued throughout, so that the lands of the counties 
 of Derry and Antrim, which were first valued, and those of 
 Cork and Kerry, which will be the last, shall be found on 
 the completion of the work to be relatively valued, all the 
 peculiar local circumstances of each being taken in 
 consideration. 
 
 " Previously to commencing the valuation of the counties 
 of Derry and Antrim, in the year 1830, I ascertained that 
 the general average prices for agricultural produce through- 
 out the principal markets of Ireland, for the preceding five 
 years, were one-eighth, or 2^. 6d. in the pound higher 
 than those contained in the act ; and consequently the 
 amount of valuation, according to the act prices, should be 
 in each case one-eighth less than if the valuation were made 
 according to the then prices. 
 
 " In order to carry out this principle, I found it necessary 
 to relieve the minds of the valuators from all care, except 
 the determination of the value of the land under consider- 
 ation — the land being supposed to be in an ordinary situ- 
 ation, that is, from ten to fifteen miles distant from an export 
 market, without reference to the scale of prices contained 
 in the act, or to local circumstances, whether in addition or 
 deduction ; the object to be obtained being, that the scale 
 of value for certain qualities of land in an ordinary situ- 
 ation adopted in the counties of Derry and Antrim should 
 be preserved ; and to ascertain this, I am in the habit of 
 sending, for the purpose of comparison, some of the best 
 valuators, who had not been employed in the commence- 
 ment, from the midland counties, to value certain town- 
 lands, the value of which had been well ascertained; 
 and I have the pleasure to state, that these checks have 
 in all cases proved satisfactory ; and I have no doubt that 
 the valuators at present employed in the western and 
 
23 
 
 midland counties, are valuing the land on the same scale as 
 that on which we commenced. 
 
 " The general instructions given by me to the valuators 
 were : that they should value the land on a liberal scale, 
 that is to say, in the same manner as if employed by one 
 of the principal landlords of the country, who was about 
 to let the lands to solvent tenants, on leases, say of twenty- 
 one years ; that they were to judge of the value of the land, 
 not by its appearance to the eye, but by digging up the 
 surface, and in this way ascertain the nature, quality, 
 and depth of the soil, and the quality of the subsoil ; that 
 land of the same quality and circumstances, though badly 
 farmed, was to be valued at the same rate as similar land 
 well farmed, clean, and in good order ; but that all per- 
 manent improvements, such as drains, good fencing, good 
 roads, &c., were to be taken into consideration. By this 
 means the industrious farmer who tilled and manured his 
 land well, would not be taxed more than his indolent 
 neighbour, who was similarly circumstanced, but who did 
 not take advantage of his situation. 
 
 " It is to be observed, that land, clean, and in a high state 
 of cultivation, may, by imperfect tillage, and a succession 
 of white crops, be deteriorated in a few years ; and con- 
 sequently it would be unjust, in a permanent valuation, to 
 rate the land high, solely on account of its being well 
 cultivated at the time the valuation was made. On the 
 other hand, land which is in a bad state, owing to mis- 
 management, should not be valued quite as low as its 
 present condition would suggest. 
 
 " Lands which have never been tilled are valued as pas- 
 ture, though, from the nature of the soil and subsoil, they 
 may be capable of being tilled and improved ; such land 
 is valued at a price per acre proportioned to the number 
 of cattle, sheep, &c., it may be capable of grazing through- 
 out the year ; the price per head being regulated accord- 
 ing to the usual price per head paid in the neighbourhood 
 for grazing, the quality of the herbage being taken into con- 
 sideration ; of course where the soil and subsoil are good, 
 
24 
 
 the quality of the herbage will be superior, and the value 
 will be regulated accordingly. I have entered into this de- 
 tail in consequence of an erroneous opinion having pre- 
 vailed, that in the General Valuation lands were valued at 
 the same rate according to their natural quality, whether 
 improved and cultivated, or in a state of nature ; but this is 
 not the fact, the land being valued in each case at the rate 
 it would reasonably let for by lease to a solvent tenant in 
 the state in which it is found. 
 
 " In regard to the difference between the valuations of 
 land adopted by me under the act and the actual letting- 
 value, I have to observe, that our valuation is about 25 
 per cent, under the full rent value, but very near that of 
 many of the principal landed proprietors of the country. 
 Thus in the parish of Aghanloo, county of Derry, the 
 valuation of the townlands as contained in the printed 
 schedule, rarely differed so much as one shilling in the 
 pound from the proprietor's rental ; the same fact was ob- 
 served respecting the rentals of the different London Com- 
 panies, as well as of other proprietors in the county of 
 Derry ; while the full rents under ordinary small proprietors 
 were usually 25 per cent, above the amounts given in the 
 printed schedule. Similar facts were observable in other 
 counties, and I have lately noticed several remarkable coin- 
 cidences of the same kind in the counties of Tyrone, Cavan, 
 Monaghan, &c., so that it would appear that the scale of 
 value adopted by me, under the act, is nearly that of the 
 great landed proprietors of Ireland, but considerably 
 below the ordinary rents; acting on this knowledge, I 
 have uniformly replied to applications from the Guardians 
 of the Poor Law Unions in different parts of the 
 country, respecting the addition that should be made to 
 the amount contained in the printed schedules of the 
 General Valuation, to bring it to a rent value, that if one- 
 third be added, the result will give very nearly the full 
 rent value of the land under ordinary proprietors. 
 
 " The foregoing observations will apply to all lands 
 to tl^e eastward of the Shannon ; but within the last year. 
 
25 
 
 in comparing the valuations made in the county of Ros- 
 common, with the average letting prices of land in that 
 county, I find that our valuation is not more than 2^. 6d, 
 in the pound, or 12i per cent, under the letting rents; 
 this does not arise from any change in the relative scale 
 of the valuations, hut is owing to the poverty of the peo- 
 ple, and the injurious system which prevails of burning the 
 upland soils, for the purpose of raising crops without the 
 aid of ordinary manure, or even lime, which is abundant 
 in the country ; hence the land, though intrinsically of 
 equal value with similar lands in the counties of Longford 
 and Westmeath, on the east side of the Shannon, does not 
 bring so high a rent ; and yet the people on an average are 
 not nearly so well off as those of Westmeath and Long- 
 ford — their houses as well as their food and clothing being 
 inferior. 
 
 " In regard to houses, the valuation is determined by 
 measurement, according to the nature, quality, and state 
 of repair of the building, and the result is deduced from 
 tables calculated for the purpose. In these tables, houses 
 are divided into three principal classes — namely, new, 
 medium, and old, but each class is again subdivided 
 into three. 
 
 " According to the act, one-third of the amount of the 
 value of all buildings is deducted previously to their in- 
 sertion in the printed lists, and, consequently, to determine 
 the full value of any house or building, one-half is to be 
 added to the amount given in the printed schedule. 
 
 " With a knowledge of the above facts, there can be no 
 difficulty in using the General Valuation as the ground- 
 work for all local taxation ; but as this valuation does not 
 subdivide the townlands into farms and tenements by 
 name, though the valuation lots already mentioned are 
 usually co-extensive with farms, a sub-applotment will be 
 required for each townland, which sub-applotment, for the 
 purposes of the county assessment, has already been made 
 in the northern counties." 
 
26 
 
 7 
 
 'HE RATES AND SCALE OF STATUTE PRICES, REGU* 
 LATINO THE GENERAL VALUATION OF IRELAND. 
 
 The scale of prices laid down in the Act 7 Geo. lY., cap, 
 62, sec. 7, for the uniform valuation of lands in Ireland, 
 was as follows : — 
 
 Wheat, at 10s. per cwt. of 112 lbs. 
 Oats, at 6s. ,, ,, 
 
 Barley, at 7.s. ,, ,, 
 
 Potatoes, at Is. 7c?. ,, ,, 
 
 "Butter, at 69s. pcrcwt. of 112 lbs. 
 Mutton, at 34s. 6d. ,, ,, 
 
 Pork, at 25s. 6d. f, ,, 
 
 The valuation rates, per statute acre, established in 
 conformity with the above scale, were : — 
 
 Prime 
 Soils. 
 
 1st, from 30s. to 27s. 6d. 
 2nd, from 27s. to 2r)S. 6d. 
 3rd, from 24s. to 21s. 6d. 
 
 -.yr^n; list, from 21s. to 17s. 6rf. 
 
 ^f l?^ ) 2nd, from 17s. to 14s. 67/. 
 
 Soils. 
 
 ( 3rd, from 14s. to lis. 6d. 
 
 Poor 
 Soi 
 
 DOT S 
 
 )ils. 2 
 
 Moory 
 Soils. 
 
 1st, from lis. to 9s. 6d. 
 2nd, from 9s. to 7s. 6d. 
 3rd, from 7s. to 4«. 6d. 
 1st, from 16s. to lis. 6d. 
 2nd, from lis. to 7s. 6d. 
 3rd, from 7s. to 4s. 
 
 O^ I'-'' 
 
 4s. lOd. 
 
 
 5s. 6d. 
 
 
 49s. Od. 
 
 
 66s. 4c?. 
 
 
 35s. 6c?. 
 
 
 41s. Oc?. 
 
 
 329. Oc?. 
 
 But, in the recent Act, 15 and 16 Victoria, chap. 63, 
 
 sec. 11, intituled " An Act to amend the Laws relating to 
 
 the Valuation of Rateable Property in Ireland," the scale 
 
 of prices has been materially altered, as laid down in the 
 
 following table : — 
 
 Wheat, at the general average price of 7s. Gd. per cwt. of 1 1 2 lbs. 
 
 Oats, ,, 
 
 Barley, 
 
 Flax, 
 
 Butter, ,, 
 
 Beef, 
 
 Mutton, ,, 
 
 Pork, 
 
 And these prices are to be taken into account in every 
 valuation, with regard to the land, hereafter to be made 
 under the provisions of this Act. 
 
 XIII. ON THE POOR LAW VALUATION. 
 
 The General Valuation of Ireland, intended by Govern- 
 ment to form the basis of a fair and impartial imposition 
 of county cess, was not fully complete before another 
 government valuation was begun, under the direction of 
 the Poor Law Commissioners. 
 
 The County Cess Valuation, (under the 7 Geo. IV., cap. 
 62.) was in principle — not by the apparent or letting value 
 of the land, but by its inherent value — estimated from a 
 consideration of its natural powers of production, viewed 
 in connexion with a given scale of prices, as to the value 
 
27 
 
 of the produce. This insured uniformity, and afforded to 
 the country general satisfaction. 
 
 To have adopted this valuation for the imposition of 
 poor rates, vrould have had the eifect of placing on land- 
 lords generally the greater part of the rates, as their rents 
 were, for the most part, higher than the County Cess 
 Valuation ; and the original Poor Law Act required land- 
 lords to allow their tenants half the poundage rate, for 
 every pound of rent they received. 
 
 Hence, it was decided to have a new valuation, which 
 was to he regulated solely by the letting value of the 
 land, and to be under the direction of the Boards of Guar- 
 dians, which were composed in themselves of discordant 
 elements, and differing from each other as to the scale 
 which should be adopted. 
 
 The County Cess Valuation was intrusted only to per- 
 sons of professional competence, all whose labours were 
 regulated by one system ; but the Poor Law Valuation 
 was performed by persons from whom high professional 
 ability was not expected. The Commissioners, in their 
 Seventh Annual Report, say, "There are certainly cases in 
 which undue favouritism, or prejudice, or party feeling 
 has influenced a Board of Guardians to select incompe- 
 tent or improper valuators." And with respect to the 
 Boards of Guardians themselves, the same Report says, 
 *' They have in some instances been led to form erroneous 
 notions of what the law in strictness requires ; and, per- 
 haps, in a majority of cases been influenced by a kindly 
 feeling, or by other motives, to promote an under valuation 
 of the property ; but this, I believe, has in the main been 
 all bond fide, however, erroneous." 
 
 The general result has been, that, taken as a whole, the 
 Poor Law Valuation is a work of no authority ; it was 
 done too cheaply and too hurriedly to be well done ; and 
 if it is desired at any future period to give it that charac- '-^ 
 ter which its national importance requires, its management 
 and revision must be committed to one central authority, 
 with power to appoint competent persons, and to issue 
 such instructions as will insure uniformity. 
 
XIV. THE TRUE PRINCIPLE OF VALUATION. 
 
 The true principle of valuation is, that the landlord's 
 
 y ) share is the surplus which remains of the produce of the 
 
 \ land, after defraying all the expenses incident to its culti- 
 
 ( vation, including interest in the capital employed, and a 
 
 / fair allowance for superintendence. 
 
 If a proprietor farm his own lands, he is obliged to pay 
 for seed, labour, taxes, implements, stock, and superin- 
 tendence ; and whether he have the capital within himself 
 which all these require, or whether he have to borrow 
 from another what is necessary, in either case he looks 
 to receive interest on that capital. 
 
 The only possible advantage he can derive from his 
 land, is the surplus which he realizes, after all these 
 charges have been defrayed. 
 
 If the proprietor be averse to the responsibility and 
 annoyance of the personal management of his lands, and 
 let them to others, he expects to receive in rent an equi- 
 valent for that surplus which he derived from his own 
 occupation. 
 
 The tenant with whom he treats being subject to the 
 i^ same charges, and entitled to the same allowances, saves 
 the item which the proprietor paid for superintendence, 
 and satisfied with the moderate, but constant reward of 
 his industry, hands the surplus to his landlord. 
 
 The proportion which this surplus bears to the gross 
 produce, is varying and uncertain, and cannot, as a general 
 rule, be exactly defined on lands of known quality ; it may 
 bear a certain average ratio — it may be a fourth, a fifth, 
 a sixth, or it may be none of them. That it may have 
 frequently stood to the gross produce in the ratio of some 
 of these numbers cannot be denied ; but this, under any 
 circumstance, must have been fortuitous; and to make 
 an accidental coincidence of this nature, a rule to deter- 
 mine all cases, no matter how dissimilar, is manifestly 
 absurd. 
 
 The object of correct valuation is, therefore, not to 
 assume a certain fanciful proportion between rent and 
 
29 
 
 produce, but to ascertain by calculation what surplus 
 each variety of soil is capable of affording, after discharg- 
 ing all expenses of tillage, and to form a scale of value on 
 this principle, suitable for every description of soils. 
 
 To discriminate and classify soils is the first duty of / ^ 
 the valuator. \ 
 
 To adjoin a scale of prices suitable to the several varie- ; 
 ties of land is the next. 
 
 This scale is formed from a consideration of the market 
 averages of the district, for a period of years immediately 
 antecedent to the valuation, during which the commercial 
 value of agricultural produce, undisturbed by circum- 
 stances of any considerable magnitude, has been subject 
 to little fluctuation, and seems likely to be tolerably 
 steady ; also from a correct estimate of the average fair 
 cost of labour, and all expenses incident to the cultiva- 
 tion of the soil. 
 
 A knowledge of the capabilities of the soil, and the 
 marketable value of its produce, enable a valuator to ( 
 estimate its gross proceeds — a calculation of the expen- ' 
 diture necessary to realize those proceeds, and of the ; 
 charges to which they are subject, deducted from the 
 gross produce, will show the surplus out of which the \ 
 rent is to be paid. / 
 
 Yet it must be admitted, that the data for these calcu- 
 lations are not yet sufficiently ascertained and settled, to 
 enable us to do more than make an approximation to 
 perfect accuracy and truth. 
 
 In any attempt to test the principle of valuation here 
 set forth, let an account be opened for land, making it 
 debtor to its expenses, and charges of every sort (except 
 rent), and creditor by its proceeds ; and let this account 
 embrace the whole period of an ordinary rotation suitable 
 for the land. A balance to credit will exhibit the surplus 
 fund available for rent, which is, therefore, ** The surplus 
 remaining from the annual profits of the soil, after all 
 reasonable charges, incident to its cultivation, have been 
 defrayed." 
 
'^--^^^^i, ^^ ^^ iw^^^v^^^z: 
 
 
 PART SECOND. 
 
 ON THE QUALIFICATIONS NECESSARY FOR COMPETENT 
 VALUATORS^ 
 
 I. — WHO SHOULD BE VALUATORS. 
 
 Land Valuation being a work of great importance — tlie 
 happiness and prosperity of millions depending on its 
 proper exercise — it should, unquestionably, be confided 
 only to proper persons, professionally educated and 
 trained for the purpose. 
 
 Agents, to whom the management of landed property 
 is intrusted, ought to understand valuation thoroughly ; 
 but it would be better that they should not value the lands 
 over which they are placed. 
 
 They hold office, ordinarily, by virtue of a power of 
 attorney from their employers, and are bound, under a 
 heavy penalty, by bond, to perform their duties to the best 
 of their ability for the benefit of the proprietor. Many are 
 inclined to interpret this obligation by a reference solely 
 to that which would raise the landlord's income highest. 
 If a case arose, where a doubt existed as to a certain valu- 
 ation, whether it should be 20^. or 25^. per acre, on a farm 
 of 100 acres, the landlord — not the tenant — would, with 
 such persons, receive the benefit of the doubt; and the 
 tenant might be compelled to pay £25 per annum beyond 
 the actual value of his holding, without redress or alterna- 
 tive, except to remove and abandon a property on which 
 he might have expended much unredeemed capital. 
 
 In case of such hardship, remonstrance is not sure to be 
 successful — the voice of the aggrieved may never be heard. 'lA 
 The valuator is judge in his own cause ; and there are . '^ 
 many, who, for sake of their own consistency, and to pre- j 
 vent similar annoyances, would adhere to their valuation, *-;? 
 even with a latent conviction of its error. 
 
31 
 
 Now, in all such cases, the agent occupies a false posi- 
 tion. If the valuator were a stranger, the agent could hear 
 just complaints of tenants, and give them redress. And 
 many cases occur, in which the interference of an agent 
 with a valuation would be an act of justice to the tenant. 
 
 If, on the contrary, an agent were disposed to interpret 
 his obligation to his employer in a more liberal spirit — if, 
 seeing the poverty and struggles of the tenants, he were in- 
 clined to bear upon them with a gentle hand, and that the 
 result of his labours was generally satisfactory to the 
 tenants — he runs a serious risk of being accused of pan- 
 dering to popularity, and of sacrificing the interests of his 
 employer for a good name to himself. 
 
 It is not less objectionable to make a man valuator who 
 is a mere farmer, and has not enjoyed opportunities of a 
 liberal education, to fit him for the proper performance of 
 his duties ; such a person, being identified and associated 
 only with one class, would be likely to lean to the wishes 
 of the people, to the prejudice of the interests of his em- 
 ployer ; or, if he were disposed to do what was fair, would 
 be quite incapable, from his imperfect knowledge, of doing 
 it in a proper manner ; his utmost attainments would not 
 qualify him to do more than attach an average acreable 
 value to each farm, no matter how many varieties of soil 
 it might contain ; and should he be resident on the pro- 
 perty of which he is valuator, he is necessarily more liable 
 to influences of favour or malice, than a stranger would be 
 who was professionally educated for the ofl[ice. 
 
 The office of valuator, therefore, to be accredited by 
 public opinion, should be held only by competent persons, 
 who made it their profession ; whose character, education, 
 and position would stamp their decisions with weight; who 
 would be above receiving bias from landlord or tenant ; 
 but who, as under the sanction of an oath, would do what 
 was right — and only that — between man and man. 
 
 II. — OF THE QUALIFICATIONS OF A VALUATOR. 
 
 A competent knowledge of practical and scientific agri- 
 
/ 
 
 32 
 
 culture — of land surveying, geology, and chemistry — is 
 essential to constitute a thoroughly qualified valuator. 
 
 A knowledge of farming is indispensable. It discovers 
 the advantages, fitness, capabilities, inconveniences, and 
 defects of the soil. It detects those errors in practice, 
 which occasionally exhibit bad crops on good land, and 
 points out the true cause which gives an aspect of 
 luxuriance to an apparently inferior soil. If an injudi- 
 cious system of cropping prevail in a certain district, and 
 deteriorate the apparent value of the lands to a greatei 
 degree than the natural qualities of the soil would seem 
 to justify — or if, on the other hand, superior management 
 and abundant capital impart, to certain farms, a degree of 
 fertility greater than the adjoining lands of the same 
 quality possess — it enables the valuator to discriminate in 
 these difficult cases, and furnishes him with data to arrive 
 at a sound judgment, and neither to depreciate the one, 
 nor overrate the other. 
 
 Some acquaintance with land-surveying is likewise in- 
 dispensable. The man who sets out to value land without 
 this, is reduced to the miserable expedient of averaging 
 the whole acreable contents of the farm, without data on 
 which to calculate how many acres are in any one class 
 of the various qualities it may contain. It is impossible, 
 therefore, to repose confidence in such a valuator, because 
 he has no sure grounds on which he can rest his own 
 opinions. The valuator who understands surveying is 
 enabled to define accurately, upon his map, the natural 
 demarcations between the varieties of soil met with in the 
 land he views, and to calculate their areas exactly on his 
 map. 
 
 A knowledge of the general principles of geology is also 
 extremely desirable. The mountain masses of a districi 
 reveal the constituents of the soil that covers the plaii 
 and before he enters upon it, the geologist has alreac 
 formed some idea of its character and value ; where h< 
 sees dark blocks of trap-rock overhanging a limestone for- 
 mation, he expects to find the soil where their debris 
 
33 
 
 commingle characterized by its fertility. A power of esti- 
 mating the general character of a district from its leading 
 features, is of the greatest utility in establishing local 
 standards of value. 
 
 Chemistry, so far as it relates to the examination and 
 analysis of soils is also important. The quality of land 
 depends on its mineral composition — the language by 
 which it is described is founded upon the same. Its colour, 
 its texture, its solidity, its weight, reveal to one practised 
 in chemical manipulations, what are the true value and 
 capabilities of a soil. Guided by this light, the skilful 
 valuator perceives which of the components of the soil is 
 deficient or in excess, and he is able to ascertain, with 
 greater accuracy, how much the real value of the soil 
 should be affected thereby. 
 
 Of the nature and utility of these general qualifications, 
 we shall now speak a little more in detail. 
 
 111. — OF PRACTICAL AND SCIENTIFIC AGRICULTURE. 
 
 As land valuation is the art which determines the amount 
 that should be paid as rent for the use and occupation of 
 land, it is obvious that a knowledge of the capabilities 
 of the soil to produce certain crops is essentially necessary. 
 
 Some soils are very feeble — in a limited succession of 
 years, their produce is poor and of little value, scarcely 
 remunerating the husbandman for his seed and labour. 
 Others, within the same period, yield in the greatest 
 abundance. Between these extremes there are many 
 varieties and gradations, and it is possible to form a toler- 
 able estimate of their value, by considering what kinds of 
 crops and what number could be grown upon them within 
 a certain limit. 
 
 It has been long known to agriculturists, that the same 
 crops cannot be successfully grown on the same soil in 
 successive years, without restoring to the soil, by manure, 
 an equivalent for its waste and deterioration by those 
 crops. But if different crops are sown in alternate years, 
 the soil is not deteriorated to the same degree, and in a 
 
 D 
 
34 
 
 given number of years, a much greater amount of valuable 
 produce can be obtained from the same land than by any 
 other method. 
 
 All grain crops are known to be exhausting, but green 
 V / crops, such as potatoes, turnips, grass, &c., are fertilizing. 
 By alternating these therefore — and allowing a fertilizing 
 crop to succeed an exhausting one, the land is kept in the 
 best state ; until, at the end of a certain period, it becomes 
 necessary again to renew its vigour by a fresh aj)plication of 
 manure. 
 
 The period when this new application of manure is con- 
 sidered necessary by the agriculturist, is the hinge on 
 ' which all rotations depend. It is not that particular crops 
 are varied in a certain succession during a certain num- 
 ber of years, that constitutes a scientific rotation, hut the 
 number and kinds of crops that are grown between the 
 periods of manuring land. 
 
 During eighteen years, the following series of crops 
 might be pursued with success : — 
 
 1. Potatoes. 
 
 7. Turnips. 
 
 13. Beans. 
 
 2. Wheat. 
 
 8. Barley. 
 
 14. Wheat. 
 
 3. Clover. 
 
 9. Rye-grass for cutting. 
 
 15. Flax. 
 
 4. Grass. 
 
 10. Grass. 
 
 16. Clover. 
 
 5. Ditto. 
 
 11. Ditto. 
 
 17. Grass. 
 
 6. Oats. 
 
 12. Oats. 
 
 18. Oats. 
 
 It would not, however, be correct to call this an eighteen 
 years' rotation, for if it be attentively examined, it will 
 be perceived that it is only a modified sexennial rotation ; 
 that at the end of each period of six years, the land is 
 manured, viz. — 1st, for potatoes; 2nd, for turnips; 3rd, 
 for beans ; and that though the individual crops be altered, 
 yet one uniform system is pursued in each period, and 
 grain crops and green crops regularly alternated within 
 each interval. Inadvertence to this point has introduced 
 confusion into many works professedly on scientific agri- 
 culture. Rotations have been described and recommendedi^^ 
 as six year and eight year, which were in reality only a thre< 
 or four year rotation doubled, or a modification of eithei 
 
 A skilful farmer, in arranging the rotation he means 
 
35 
 
 pursue, is influenced by various considerations, such as his 
 contiguity to market, his ability to obtain manure, the 
 facility of labour, Sic. In places where there is a good 
 market for green crops, and an abundant command of 
 manure, some persons pursue — 
 
 A biennial, or two year rotation, viz., — 1st, green crops ; 
 2nd, wheat. 
 
 This and the following rotation are not practicable, ex- 
 cept on a very small scale, without an unlimited supply of 
 manure, and the command of an adjacent market sufficient 
 to absorb the supply of green crops. They may be con- 
 sidered a sort of transition between market gardening and 
 field husbandry, and are only applicable to prime land. 
 
 High fertility could be maintained in — 
 
 A triennial, or three year rotation, viz. — 1st, green 
 crops ; 2nd, wheat ; 3rd, oats, barley, or beans. 
 
 On superior lands in many parts of the United King- 
 dom, great reliance is placed in — 
 
 A quadrennial, or four year rotation, viz. — 1st, green 
 crops ; 2nd, wheat ; 3rd, clover or beans ; 4th, oats. 
 
 The following is very general on good lands, and pre- 
 ferred by many as being less laborious than a four year 
 course, and at the same time preserving the farm in good 
 condition, viz 
 
 A quinquennial, or five year rotation, viz. — 1st, green 
 crops ; 2nd, wheat or oats ; 3rd, clover; 4th, grass; 5th, oats. 
 
 A sexennial, or six year rotation, admits of great variety, 
 and is extensively practised ; a comparison of the results 
 which it yields on different soils will clearly illustrate 
 the immense difference between poor and rich lands in 
 annual value. 
 
 On mountain lands recently reclaimed, the powers of 
 the soil receive their first feeble development After 
 considerable cultivation, the more perfect commixture of 
 the mineral constituents of the soil, its increasing depth 
 from the labour it receives, and the stimulating effect of 
 manure, render it capable of better returns. In a more 
 advanced state, draining and trenching develop its re- 
 
 d2 
 
S6 
 
 sources to the greatest degree. Thus, in the progress of 
 time, it passes from infancy to the maturity of its power, 
 and the valuator, capable of discriminating its state, and the 
 rotation for which it is calculated, is not likely to be de- 
 ceived as to its worth. 
 
 The proportionate value of lands in these successive 
 stages will appear, by comparing the produce usually 
 realized during a sexennial rotation. 
 
 1. On mountain land, taken in for the first or second 
 time, from a state of nature — very shallow, stony, and 
 difficult to labour. 
 
 £ s. d. 
 
 1. Potatoes, say 50 cwts., at 2s., . . .500 
 
 2. Oats, ,, 7 ,, at 4s., . . .18 
 3, 4, 5, 6. Grass, ,, worth, at IDs. per . .200 
 
 £8 8 
 
 2. On reclaimed land in its second stage — still very- 
 shallow and poor. 
 
 1. Potatoes, 60 cwts., at 2s. 6d., . 
 
 2. Oats, 10 ,, at 4s. 6d., . 
 
 3. Pasture,^ ^^^^^^ J ^ ^ 
 4 and 5. do. S 
 
 6. Oats, 8 cwts. at 4s. 6d., . 
 
 £ s. 
 
 d 
 
 7 10 
 
 
 
 2 5 
 
 
 
 1 16 
 
 
 
 1 16 
 
 
 
 £13 7 
 
 3. For land of moderate depth, tolerably free from 
 stones, and capable of easy cultivation. 
 
 1st Year, 
 2nd ,, 
 3rd „ 
 4th and 5th , , 
 6th „ 
 
 Potatoes, 
 
 Oats, 
 
 Clover, 
 
 Pasture, 
 
 Oats, 
 
 100 cwts. at 2s. 6d. 
 14 ,, at 5s., 
 
 2 acres, at 20s., 
 12 cwts. at 5s., 
 
 £ s. 
 
 12 10 
 
 3 10 
 
 3 
 
 2 
 
 3 
 
 £24 
 
 For a good friable loam on an improvable subsoil. 
 
 1st Year, Potatoes, 120 cwts., at 2s. 6c/, 
 
 2nd ,, Wheat or Oats, 15 ,, at 6s., 
 
 .3rd ,, Clover, 1 acre, 
 
 4th ,, Grass, 1 ,, 
 
 5th ,, Oats, 14 cwts., at £s., 
 
 6th ,, Flax or Beans, say 
 
 £ s. 
 
 15 
 4 10 
 3 
 I 
 3 10 
 
 10 
 
 £37 
 
37 
 
 £ s. d. 
 
 On No. 1, The average gross produce on 6 acres, 
 
 is, per acre, 18 
 
 ,, No. 2, do. do. .246 
 
 ,, No. 3, do. do. .400 
 
 ,, No. 4, do. do. .634 
 
 The foregoing are not supposititious rotations. Within 
 the circle of an hour's walk, in some of the maritime 
 districts of the county of Antrim, where the line of coast 
 is skirted by mountain scenery, each of them may be 
 observed in actual practice. Such comparisons exemplify 
 the immense difference between soils. They show that 
 inferior lands are the dearest, whatever rent they are 
 charged with ; and they furnish the valuator with certain 
 data to guide him in his valuations. He should not, 
 however, trust w^holly to his theoretic knowledge of 
 alternate husbandry in these calculations, but inquire 
 diligently, and ascertain from intelligent farmers, in every 
 district where he labours, what is their actual practice. 
 By this means he will be made sensible of local peculiari- 
 ties in the soil, climate, situation, and markets, of which 
 every skilful agriculturist would gladly avail himself, to 
 modify his preconceived notions of the best rotations. 
 
 IV. MODE OF COMPUTING THE CONTENTS OF LAND. 
 
 The superficial contents of land, in the British isles, are 
 always expressed in acres, roods, and perches — each acre 
 containing 4 roods, and each rood 40 perches. 
 
 In measuring land, the principal instrument used is a 
 chain of 100 links — 4 perches long. One square chain 
 contains 10,000 links, or 16 perches; and 10 square 
 chains, containing 100,000 links, or 160 perches, are equal 
 to 1 acre. 
 
 In field practice, the length of lines is expressed in 
 chains and links. A line 18 perches long, would be 
 marked by a surveyor, as 4*50 — i.e., 4 chains and 50 
 links, and the calculations are all made in the same terms. 
 Thus, suppose a field to be an exact square of 4 chains 
 and 50 links on each side, then, by multiplying 450 on 
 450, the total amount is 202,500 square links. 
 
38 
 
 To bring ttis quantity to acres, it will be requisite to 
 divide it by 100,000, this being the number of square 
 links in 1 acre. This operation is speedily effected by 
 simply cutting off five figures on the right hand. Those 
 that are left indicate the acres. By cutting five figures on 
 the right hand side off 202,500, 2 is left, which shows 
 that there are 2 acres. The five figures cut off are then 
 multiplied; first, by 4, to show the roods, as '02500 X 4 
 = 10,000. With this proceed, as before, to cut off the 
 five right hand figures; but as there are only five altogether, 
 therefore there are no roods. It is now multiplied by 40 
 to show the perches, as 10,000 X 40 =400,000, and by 
 cutting off five figures, here the remainder is 4 — i.e., 4 
 perches. Therefore the total contents of a field whose 
 sides measured 4-50 respectively, are 2a. Or. 4p. or two 
 acres, and four perches. 
 
 As it is, however, unfortunately, of too frequent occur- 
 rence to meet with fields, which are not square, but some- 
 times extremely irregular in their outline, it is necessary 
 to understand how all shapes and figures can be accurately 
 measured. 
 
 For small surveys, it is a good way to sketch on a 
 piece of paper, a figure resembling the ground to 
 be surveyed, and then to write the dimensions as they 
 are found on the corresponding part of the plan. These 
 can be afterwards accurately laid down according to some 
 suitable scale. 
 
 In surveying with a chain tw^o persons are required ; 
 the foremost, or leader, is provided with ten arrows, one 
 of which he sticks in the ground, when he comes to the 
 end of the chain, and goes on ; when the follower reaches 
 the arrow thus left, he lifts it, and the leader being then 
 another chain length further off, sticks in another arrow, 
 and so on. The arrows in the hand of the follower 
 show the number of chains measured, and the residue; 
 of the ground, if it be less than a full chain, is expressed' 
 in links. 
 
 When there are no natural marks to guide the surveyor 
 
39 
 
 in the direction of the ground to be surveyed, station 
 poles should be set up for guides. 
 
 The following directions will enable an inexperienced 
 surveyor to ascertain the contents of most figures: — 
 
 A B 
 
 1. To find the area of a 
 
 parallelogram A B D C : — 
 
 Multiply its length A B by its perpendicular height A E. 
 
 Example — Required the contents of a field, whose op- 
 posite sides are parallel ; the length of its base being 
 10*36, and its perpendicular height 5-40. 
 
 10-36 
 6-40 
 
 41440 
 5180 
 
 6-59440 
 4 
 
 2-37760 
 40 
 
 A. R. P. 
 
 15-10400 Ans. 6 2 15 
 
 2. To find the area of a triangle 
 ABC:— 
 
 Multiply the base AC by the perpen- 
 dicular B D, and take half tlie product; 
 or multiply the base by half the per- 
 pendicular. 
 
 Example— Required the contents of a triangular field, 
 whose base is 12*56, and its perpendicular height 8'50. 
 
 12-56 
 
 4 25 half the perpendicular. 
 
 5-33800 
 4 
 
 •35200 
 40 
 A. B. P. 
 
 14-06000 Ans. 5 1 14 
 
40 
 
 3. To find the area of any quadri- 
 lateral figure, or figure of four sides : — 
 
 Multiply the length of its diagonal b, 
 B D by half the sum of the perpendicu- 
 lars A F and C E drawn to it from the 
 opposite angles A and C. 
 
 Example — Kequired the contents of a field, whose 
 diagonal is 6*36 ; and the perpendiculars to it from the 
 opposite angles, 1*50, and 4-90. 
 
 6-36 
 
 3-20 half the sum of the perpendiculars. 
 
 12720 
 1908 
 
 2-03520 
 4 
 
 14080 
 40 
 
 5-63200 
 
 Ans. 2 
 
 4. To find the area of a farm of many sides : 
 Divide it into quadrilateral figures and triangles, 
 
 measure these separately ; then add all together. 
 
 5. To survey a field with crooked hedges ; 
 
 Measure straight lines adjacent to the hedges, and from 
 these lines measure such offsets to the hedges as will suf- 
 fice to compute ifhe actual space between the straight 
 lines and the hedges. 
 
 2. OF THE VARIOUS KINDS OF MEASURE. 
 
 Though all our surveys of land are expressed in aci 
 roods, and perches, yet these terms are often used to de- 
 note very unequal quantities according to the measure 
 used. 
 
 There are three measures in ordinary use, viz.. Statute 
 or Imperial measure, Cunningham or Scotch measure, and 
 Irish or Plantation measure. 
 
41 
 
 The Statute perch is 51 yards long. 
 
 The Cunningham perch is 6-^ ,, ,, 
 
 The Irish perch is 7 ,, ,, y 
 
 One acre Irish measure is equal to 1a. 2r. J9p. Statute, 
 
 and to 1 A. ]K. Op. Cunningham. 
 If one acre Statute measure were worth . . . .£100 
 One Cunningham acre of the same land would be worth . 15 10 
 One Irish acre ,, ,, would be worth . 1 12 5 
 
 The Ordnance Survey of Ireland is all computed in 
 Statute measure, and the law of the land recognises this 
 only, unless some other be specially mentioned. 
 
 o. RULES FOR CONVERTING THE SEVERAL MEASURES INTO 
 
 OTHER MEASURES. 
 
 1. To bring Irish measure into Statute, multiply by 196 
 
 and divide by 121. 
 
 Example — In 12a. 3r. 21 p. Irish, how much Statute 
 
 measure. 
 
 12 3 21 
 
 4 
 
 51 
 40 
 
 2061 
 196 
 
 12366 
 18549 
 2061 
 
 P. 
 
 121) 403956 3338-4 (20 3 18 4 
 363 320 
 
 409 160) J 38 
 363 40)120 
 
 465 18 
 363 
 
 1026 
 968 
 
 680 
 484 
 
 By referring to Table I, the same result is obtained, 
 
 viz.: — * A. R. p. Y. 
 
 12 acres, Irish, are . . . . 19 1 30 
 
 3 roods, do., are . . . . 1 34 4 
 
 21 perches, do., are , . . . 34 
 
 20 3 18 4 
 
o bring Statute measure into Irish, mmtipi^By 
 and divide by 196. 
 
 3. To bring Statute acres into Cunningham, multiply by 
 484 and divide by 625. 
 
 4. To bring Cunningham measure into Statute, multiply 
 by 625 and divide by 484. *" 
 
 5. To bring Irish measure into Cunningham, multiply by 
 784 and divide by 625. 
 
 6. To bring Cunningham measure into Irish, multiply by 
 625 and divide by 784. 
 
 LEDUCED TABLE OF THE MINOR PARTS (aND EQUIVALENTS) OF A 
 STATUTE ACRE. 
 
 Square inches. Square link. 
 
 62-7264 — 1 
 
 ]44 _ 2-2956 
 
 1296 —20-6611 
 
 39204 I— 625 
 
 627264 j— lOOOO 
 
 1568160 — - 2;)000 
 
 6272640 j— 100000 
 
 Sqi 
 
 1 
 
 9 
 
 272 25 
 
 — 4356 
 
 10890 
 
 43560 
 
 .Square yard. 
 
 — 1 
 
 Perch. 
 
 Square 
 chain. 
 
 
 — 30-25 
 
 — 1 
 
 
 
 — 484 
 
 — 16 
 
 — 1 
 
 — 1210 
 
 _ 40 
 
 — 2-6 
 
 — 4840 
 
 — 160 
 
 — 10 
 
 Rood. 
 
 Acre. 
 
 — 1 
 
 10 _ 4 |— 1 
 Six hundred and forty acres, one square mile. 
 
 V. ON GEOLOGY. 
 
 The connexion between land valuation and geology is 
 intimate. It is the subjacent rock, or subsoil, that gives 
 character to the upper stratum. The surface soil is or- 
 dinarily composed of the materials that lie beneath, mixed 
 with organic matter that has accumulated for ages, from 
 decayed vegetable life and the remains of animals. On 
 the nature of the soil the kind of crops which it is capable 
 of supporting depends. The mineralogical character of a 
 district determines, generally, its agricultural capabibties, 
 which, under equal circumstances, are likely to be pretty 
 similar wherever the same structure of rocks is known to 
 exist. To a valuator engaged in extensive surveys, a 
 good geological map, comprising an area not too exten- 
 sive, would, on this account, be of the utmost service ; if 
 upon a large scale, and accompanied by sections, by stud}'- 
 ing the memoirs relating to it, in connexion with those 
 
43 
 
 observations which he will have been enabled to mate, he 
 will readily acquire a knowledge of the great leading 
 characteristics of the country, of the value of which he will 
 soon he sensible. 
 
 The lines of junction where dissimilar rocks unite and 
 crop out together, exhibit a soil which is likely to be 
 marked by more fertility than other contiguous lands, not 
 similarly circumstanced. The greater the number of 
 mineral substances a soil contains, it is generally the 
 better. The incombustible remains of plants show how 
 various are the ingredients which vegetable growth ex- 
 tracts from the soil. 
 
 An observer should, however, be prepared to notice many 
 deviations from the general rule, that the character of the 
 soil is determined by the nature of the subjacent formation. 
 When a district is geologically sterile, occasional splendid 
 exceptions are noticed, and rich alluvial soil may be found, 
 of great depth and fertility : this is probably the bed of 
 some ancient river, or a basin filled by the precious deposit 
 of waters that have long ceased to flow. 
 
 Rocks are divided into two great classes — stratified and 
 unstratified. The former lie in beds, or strata, one above 
 the other ; the latter exhibit no such appearance of alter- 
 nate layers, but appear in large masses of uniform texture, 
 without any regular stratification. Those primitive rocks 
 sometimes attain a great elevation, and are frequently 
 characterized by their barrenness. The secondary rocks, 
 on the other hand, are more extensively distributed over 
 the country; and some of them, as the sandstone and lime- 
 stone formations, are distinguished by their fertility. 
 Limestone may be considered the great material selected 
 by the Divine Architect to construct Ireland. It occurs 
 in every county except Wicklow. It is the prevail- 
 ing formation in the central counties, from Dublin to 
 Galway; appears in snowy cliffs along the maritime coasts 
 of Antrim, as the dark-coloured calp of county Dublin, 
 and furnishes marbles in Kilkenny, Armagh, Galway, 
 Carlow, &c., in every variety of shade and beauty. 
 
44 
 
 Vt or CHEMISTRY. 
 
 Chemistry analyzes and explains the true nature and con- 
 stitution of soils. It reduces mineral and organic matter 
 to their primitive elements, and shows the relation subsist- 
 ing between them. 
 
 The elementary bodies into which plants are capable of 
 being resolved, are sixteen in number ; of these the soil 
 constitutes twelve, and water and air the remainder. 
 
 The materials constituted b}^ the soil are of four kinds — 
 earths, alkalies, acids, and metals. 
 
 The earths are lime, alumina, silica, and magnesia. 
 The three first form, in various proportions, the principal 
 ingredients of all our cultivated soils. Magnesia is of rare 
 occurrence. When lime prevails in a soil, it is denominated 
 calcareous ; when alumina abounds, it is called a clay soil ; 
 and when silica is the principal constituent, it is sandy or 
 gravelly, according as the material is fine or coarse. 
 
 The alkalies are potash, soda, and ammonia. These are 
 detected by their effects on colours, acids, and oils, on 
 which they exercise a peculiar and striking influence. 
 
 The acids are sulphuric and phosphoric. The latter, in 
 combination with lime, forms the material of the bone of 
 animals. 
 
 The metals are iron and manganese, in the form of oxides. 
 
 To the above we may add chlorine, the gas which is so 
 disagreeably perceived by its smell in bleaching salts. 
 
 From water and air are derived the gases, oxygen, 
 hydrogen, nitrogen, and carbonic acid. These are the 
 great constituents of organic life. They constitute from 
 eighty-five to ninety-nine per cent, of the structure of plants. 
 
 Besides the elementary substances above mentioned, 
 there exists in every soil, in a greater or less degree, a 
 quantity of decomposed vegetable matter called humus, 
 which, when in any considerable quantity, imparts a dark 
 colour to the earth, and is always a principal cause of its 
 fertility. 
 
 To ascertain, accurately, the proportions in which these 
 materials exist in a soil could scarcely be effected, except 
 
45 
 
 by one well sliilled. in the delicate labours of minute 
 analysis ; but there are processes within the reach of an 
 accurate observer, by which the grosser constituents can 
 be ascertained, and which would richly repay the trouble. 
 1st. To ascertain the quantity of organic matter in a 
 soil : — 
 
 Dry a sample of the earth in an oven or pot, placing 
 it on paper, and taking care that the paper is not burned ; 
 then weigh and burn it effectually, until the dark colour, 
 which the decomposed matter communicates to the soil, 
 has disappeared ; after this weigh it again, and the dif- 
 ference of weight will indicate the quantity of humus 
 which the soil contained. 
 
 2nd. To ascertain the quantity of saline matter : — 
 Take a given quantity, say 1 lb. weight, of dried earth, 
 and pour upon it three half pints of boiling rain-water ; 
 stir and agitate the whole, and allow it to settle; then 
 pour off the water in which the salts will be dissolved, 
 and boil it until the whole be evaporated, when a few 
 grains of solid matter will remain, consisting of mixed 
 saline substances, which, being soluble in water, are com- 
 municated in a liquid state as food to plants. 
 
 3rd. To ascertain the quantity of silica and alumina: — 
 Pour on a sample of dried earth a quantity of rain-water, 
 and agitate it well ; then pour off the muddy liquid into 
 a separate vessel, and repeat the operation until the water 
 is no longer muddied by its contact with the earth : thes 
 muddy waters should all be put together and allowed to 
 settle ; the deposit which they leave will show the amount 
 of clay in the soil ; the earth which was washed contains 
 only sand ; both these proportions should again be dried, 
 and weighed separately. 
 
 4th. To ascertain the quantity of lime : — 
 Take a portion of dried earth from which the organic 
 matter has been burned away ; then add to it a mixture of 
 muriatic acid and water, stirring it well until it ceases to 
 effervesce, and after a few hours strain off the liquid, and 
 dry and weigh the soil again ; the loss will indicate the 
 proportion of calcareous matter it contained. 
 
PART THIRD. 
 
 OF SOILS AND SUBSOILS. 
 
 si 
 
 I. THE CLASSIFICATION OF SOILS. 
 
 It lias been already shown that soils were composed of 
 various materials, of which the principal were silica, alu- 
 mina, and lime. 
 
 Silica, the most abundant of the incombustible m.aterials 
 of soils, exists in the form of sand or gravel, more or less 
 pure ; sometimes, also, as flint stones or slaty fragments. 
 
 Alumina is the basis of clay, that which is so called 
 being a compound of about four parts of alumina, and six 
 of sand. AVhen water is put upon a portion of earth and 
 agitated, it is clay which muddies the water, and is, for 
 some time, held in solution by it, while the sand subsides 
 to the bottom. 
 
 Lime sometimes is visibly present in soils, existing as a 
 fine earth, or white gravel, or shells ; or it may exist in 
 considerable quantity, though not detected by the eye ; 
 but it is easily perceived by the effervescence it makes, if 
 some vitriol or dilute muriatic acid be poured upon a por- 
 tion of the soil. 
 
 Soils are characterized from these their principal con- 
 stituents, thus : — If silica prevail, they are siliceous ; if 
 clay prevail, they are argillaceous or clayey; if lime pre- 
 vail, they are calcareous ; if vegetable matter prevail, they 
 are peaty. 
 
 In valuation practice, these distinctions should be so clear 
 and apparent, that the eye alone might be able to dis- 
 criminate. But in our very best soils this is not always 
 possible, and the term loam has been used to designate 
 soils in which it is difficult to say which mineral charac- 
 teristic predominates; the admixture of sand and clay 
 
witli lime and organic matter being intimate, and in such 
 proportions, that no one has any striking predominance 
 over the other. 
 
 Practice has introduced also a further distinction of 
 pasture or grass lands, which constitute the bulk of all our 
 mountains, and soils not adapted for husbandry, and arable 
 land ; the latter comprising all varieties of soil under 
 tillage. 
 
 II. OF VARIETIES IN THE CLASSES OF SOILS. 
 
 The classification of soils, according to their constituent 
 elements, will require in practice some subdivision, as 
 each class of soils contains several varieties, and great 
 diversity in value. 
 
 1. Siliceous soils may be divided into — 1, loamy; 2, 
 sandy ; 3, gravelly ; 4, slaty ; 5, stony. 
 
 2. Argillaceous soils may be divided into — 1, alluvial; 
 
 2, friable clay ; 3, stiff clay. 
 
 3. Calcareous soils may be divided into — 1, loamy; 2, 
 marly; 3, gravelly; 4, stony. 
 
 4. Peaty soils may be divided into — 1, bog-land; 2, 
 moor ; 3, bog. 
 
 III. OF SILICEOUS SOILS. 
 
 It has been already observed, that silica is the most 
 abundant element in the composition of soils. The disin- 
 tegration of all rocks will furnish the elements of a siliceous 
 soil, but some rocks yield richer sands than others. Lime- 
 stone, freestone, and the trappean rocks generally afford 
 materials for the most luxuriant soils. Granite, mica slate, 
 and clay slate are usually inferior to the former. 
 
 The varieties of siliceous soils are — 1, loamy; 2, sandy; 
 
 3, gravelly ; 4, slaty ; 5, stony. 
 
 1. Siliceous loams. — These are among the most fertile of 
 all known soils. It is a characteristic of loams to have 
 the materials of which they are composed so nicely ad- 
 justed, that the predominance of any one part over the 
 others is not so strongly niarked as in inferior soils. They 
 
 0^ ^'i^iJn 
 
J 
 
 48 
 
 generally abound in organic matter, and in the salm^on^ 
 stituents of prime soils. Hence they are usually dark, rich, 
 deep, and friable. Where the siliceous matter prevails, 
 grain crops are not given to lodge or go so much to straw 
 as on clayey loams of finer tilth, and the labours of the 
 husbandman can be carried on vrith more success and cer- 
 tainty in a variable climate. 
 
 2. Sandy soils. — These, at the best, are never of great 
 worth. They are too dry and loose in their texture for 
 producing superior grain crops, except in wet seasons. 
 Where they are rich in organic matter, they produce 
 green crops well, and are easily laboured. They are, how- 
 ever, of Kttle value, except to be laid down for permanent 
 pasture, the herbage they produce being sweet and 
 wholesome. 
 
 3. Gravelly soils. — These vary, like the foregoing, from 
 hungry and uncertain soils, to others that are highly 
 prized by farmers. Where there is a sufficient admixture 
 of clay to bind and consolidate the gravel, and render it 
 firm and retentive of water, they are alike good for the 
 production of green crops and our most valued cereals. 
 
 4. Slaty soils. — Soils from the debris of slate rocks and 
 interspersed with fragments not yet decomposed, are not 
 naturally rich, but are capable, under judicious manage- 
 ment, of great improvement, and may generally be de- 
 pended upon. Flax is found to succeed upon such lands, 
 when it is not grown more frequently than once in eight 
 or ten years on the same fields. 
 
 5. Stony soils. — These vary much in character and ma- 
 terial, being composed, in some places, as in spots along 
 the coast of the county Antrim, of round flints about the 
 size of an e^g ; in other places, of stones two or three 
 pounds' weight, and difficult to work. Their appearance 
 is often deceptive, and fine crops of wheat are grown 
 where an inexperienced observer would have thought the 
 land extremely barren. 
 
49 
 
 IV. CALCAREOUS SOILS. 
 
 Any intelligent observer, who attentively examines a 
 geological map of Ireland, will perceive that the limestone 
 formation is not only much more largely developed than 
 any other of the rocks from which our soils are derived, 
 but that it nearly equals all the others collectively. Yet 
 it does not follow, that because limestone forms the plat- 
 form of so extended a surface, all the soils reposing upon 
 it are calcareous. It is well known to agriculturists, that 
 lime, when artificially applied to a soil, has a tendency to 
 sink rapidly to the subsoil. Those soils, therefore, are 
 alone to be termed calcareous, into which the carbonate 
 of lime enters as a necessary constituent. 
 
 The varieties of calcareous soils are — 1, marly; 2, 
 gravelly; 3, stony. 
 
 1. Marly. — Rich marls frequently occur throughout 
 Ireland, containing from 50 to 91 parts in 100 of carbonate 
 of lime. They are sometimes white and sometimes of 
 a blue colour, and of great value, when properly applied, 
 as a manure ; when this becomes intermixed with the 
 upper stratum of earth, the soil is called marly. The 
 limestone which they contain is so finely comminuted and 
 mixed with other earths, that it keeps the soil open and 
 free, and furnishes an inexhaustible supply for growing 
 crops. 
 
 2. Gravelly. — The soil, in many places throughout the 
 limestone formation, is composed of limestone gravel, more 
 or less fine, well suited for the growth of oats and green 
 crops. Sometimes calcareous sand prevails, and shells, in 
 maritime situations. 
 
 3. Stony. — On the declivities of mountains limestone, or 
 loose coarse soil, is sometimes found, in which large occa- 
 sional protuberances of the rock occur. To all such lands 
 the term stony is to be applied. 
 
60 
 
 -PEATY SOILS. 
 
 Ill those soils denominated peatj, there exist, in greater 
 or less quantity, vegetable matters in an undecomposed 
 state ; which, unlike the rich organic matter contained in 
 cultivated soils, furnishes no food to plants, except to 
 mosses and the coarser grasses. They increase in value 
 as the peat diminishes and the earths are intermixed. 
 
 They are divided into — 1, bog land; 2, moor; 3, 
 turf-bog. 
 
 1. Bog land. — Under this term are comprehended 
 those tracts of turf-bog, which have been cut out and 
 exhausted of all that would furnish material for the 
 fire. In such cases, the waste or superfluous bogstuff is 
 levelled and intermixed with the subsoil, by digging and 
 burning, and the ordinary farm labour ensues. 
 
 2. Moor. — Tracts of natural grazing, where the peaty 
 matter and clay are intermixed, are called moory. They 
 are sotAietimes productive of excellent grass for mountain 
 cattle. 
 
 3. Turf-hog. — Where the quantity of peaty matter is 
 deep, apparently unmixed, and fit to be cut for fuel, it is 
 called turf-bog. Its value depends — 1st, on its contiguity 
 to arable land ; 2nd, on its scarcity in the neighbourhood ; 
 3rd, on its texture : that which is light and spongy being 
 little good for any purpose ; where it is black, close, and 
 heavy, it makes excellent firing. 
 
 Large mountain or lowland tracts of turf-bog, covered 
 with heath or tufts of coarse grass saturated with w^ater, 
 which renders them quaking and unsafe for cattle, are 
 almost valueless. 
 
 VI. OF SUBSOILS. 
 
 Much of the value of a soil is dependent on the 
 of the subsoil. The best soils reposing on a rocky or 
 sterile floor are apt to deteriorate ; while inferior soils, with 
 an improvable subsoil, increase in value with good culti-; 
 vation. 
 
51 
 
 In describing, for valuation purposes, the soil itself, it is 
 desirable, if possible, to characterize it by those great ele- 
 ments which are chiefly regarded by agriculturists as affect- 
 ing the condition of arable land. The terms clay lands, 
 siliceous, calcareous, and peaty, generalize the particulars 
 most important to be known by practical men in reference 
 to soils. 
 
 But as these elementary substances exert unequal influ- 
 ences, according as they are derived from genial or barren 
 rocks, it is evident, that if w^e could be certain of the ori- 
 ginal source from which our soils were derived, we should 
 be able to form a more correct idea of the value and capa- 
 bilities of the land. 
 
 Now in relation to the arable portion of the soil, this 
 would be a work of difficulty and uncertainty. The culti- 
 vation of ages mixes foreign ingredients in the soil, and the 
 gradual increase of decomposed organic matter alters the 
 original combination of elementary substances, so as to 
 make their recognition difficult. 
 
 But the subsoil is not subject to the same influences. It 
 remains in many cases in a state of nature, and lying on 
 the rock from which it sprung, furnishes a surer index of 
 the exact formation and value of the soil. 
 
 A further consideration, which demonstrates the import- 
 ance of examining the nature of subsoils, is derived from 
 the eff'orts now being made by our best practical agricul- 
 turists to deepen the subsoil, by bringing it gradually up, 
 or turning its capabilities to account by trenching and 
 subsoiling. 
 
 It would be important, therefore, where it is practi- 
 cable, in describing the subsoils of lands of which an accu- 
 I'ate examination is necessary, to state the formation to 
 which they belong, or of which they are composed. 
 
 The great systems of rocks developed in Ireland are — 
 granite in the lofty mountains of Donegal, Down, and Wick- 
 low ; mica slate in Donegal, Derry, and Tyrone ; clay 
 slate in Down, Louth, Wicklow, and Wexford; sand- 
 stone in Longford, Roscommon, Cork, Tipperary, and 
 
 £ 2 
 
52 
 
 Limerick ; trap in Antrim ; and limestone throughout the 
 whole centre of the kingdom, from Dublin Bay to the 
 Atlantic. 
 
 If the subsoil admits of a clear and distinct identifica- 
 tion with its subjacent rock, it might be described as 
 follows : — 
 
 1. Granitic sand or clay — subsoil. 
 
 2. Mica slate or clay — ditto. 
 
 3. Decomposed red or white sandstone — ditto. 
 
 4. Clay slate, argillaceous, or slaty — ditto. 
 
 5. Calcareous sand or clay — ditto. 
 The colours should also be remarked — as, blue, red, yel 
 
 low, whitish, &c. The above comprehend merely the 
 principal formations; where other varieties occur, the 
 geologist will be at no difficulty in giving to the subsoils 
 resting upon them, their proper appellation, as quartzose, 
 shale, chalk, greenstone, porphyritic, alluvial, &c. 
 
 VII. LOCAL CIRCUMSTANCES AFFECTING THE VALUE OF LAND. 
 
 The principal local circumstances which exercise an in- 
 fluence on the value of land, are — 
 
 1. Its distance from a market for produce. 
 
 2. Its position with respect to roads, public and private. 
 
 3. Inequalities of superficies. 
 
 4. Its climate and elevation. 
 
 6. Its rates and taxes. 
 6. Exposure. 
 1. Distance from a Market. — Lands situate not more 
 
 than ten nor less than five miles from a good market for 
 its produce, may be considered in a medium state as to 
 distance. 
 
 Within a circle of five miles around a good market town, 
 its contiguity is a favourable circumstance, and enhances 
 its value. 
 
 At four miles distance, its value is increased to the 
 extent of about 6d. in the pound. 
 
 At three miles distance to about Is. in the pound. 
 
 At two miles distance to about 2s. 6d. in the pound. 
 
 I 
 
53 
 
 Land situate more than ten miles distant from a good 
 .narket town, is diminished in value to the extent of 6d. in 
 the pound ; in many cases for every mile beyond ten. 
 
 2. Position as to Roads, — Land having easy access to 
 a convenient road may be considered in ordinary circum- 
 stances for valuation purposes. 
 
 If the roads be hilly, so that a common fair load can- 
 not be taken to market, it diminishes the value of the 
 land, in proportion to the difficulty, from 6d. to 1^. in the 
 pound. 
 
 If land be insulated, and have no convenient road, the 
 inconvenience should be estimated specially. 
 
 It is a common practice for landlords to have roads 
 measured into the adjoining lands. This is a bad system, 
 because it falls unequally upon landholders. It v^^ould 
 be better in every instance to show the roads in a separate 
 item, and to value the net contents of the farm, suitable 
 for farming purposes. 
 
 3. Inequalities of Superficies. — Where land is level, 
 or with so easy and gentle an inclination that the opera- 
 tions of the plough can be performed without difficulty, 
 it is in the circumstances comprehended in the scale of 
 prices hereafter given. 
 
 Some fields are too steep to be laboured by horses, or 
 are laboured by them with great difficulty. If they 
 required to be laboured by the spade, they would need 
 special consideration by the valuator. The increased 
 expense incurred by steepness may entitle them to a 
 deduction varying from 2^. to 8s. in the acre. 
 
 4. Climate and Elevation. — Land situate in a high 
 undrained district, on some of the primitive formations, 
 or near a tract of mountain or irreclaimable moor, suffers 
 from the effects of a wet climate. Clay lands cannot 
 be ploughed with advantage except in dry weather, and 
 spring frequently presents so little of this, that it is a work 
 of great nicety to command resources for farm labour in an 
 ungenial climate. In the interior of a mountain range, 
 crops are late and seldom so hearty as in low lands, for 
 
 / 
 
.54 
 
 damp foggy weather prevails and the winter is long. On 
 lands so situated, a deduction of from 2^. 6d. to 5s. in the 
 pound may be made according to circumstances. 
 
 5. Rates and Taxes. — The public charges to which 
 lands are subject in Ireland are — 
 
 1. The County Cess — A tax levied twice ay ear by the 
 Grand Jury of each county, and payable before the lent 
 and summer assizes, or every spring and summer. The 
 proceeds of this assessment go to liquidate the cost of 
 making new roads, repairing old ones, and supporting 
 gaols, dispensaries, lunatic asylums, &c. This tax is levied 
 indiscriminately upon all occupiers of houses and land, 
 and no tenant is entitled to any deduction on account 
 of it, except under special agreement. It varies very 
 much according to the amount of work sanctioned by 
 the Grand Jury, ranging from 25 per cent, to 1 per cent, 
 of the annual value of the property. 
 
 2. The Poor Rate — Which is laid on by the Board 
 of Guardians for each Poor Law Union. Every union is 
 divided into electoral divisions, and each division pays a 
 rate proportionate to the number of paupers which it has 
 sent to the workhouse. This rate also varies very much ; 
 from an amount, in some unions, equal to much more than 
 the annual value of the property, down to Ad. in the pound. 
 One half of this rate is payable by the landlords. 
 
 6. Exposure. — Some lands are very much exposed in 
 comparison with others to the influence of prevailing 
 winds, which not unfrequently blow during harvest, and 
 occasion heavy loss and great anxiety to the farmer. A 
 deduction might be made, under such circumstances, of 
 from 2^. Qd. to 6s. in the pound. 
 
 4 
 
 i 
 
PART FOURTH. 
 CLASSIFICATION OF SOILS IN REFERENCE TO THEIR VALUE. 
 
 L ON THE PRIMARY DIVISION OF LAND FOR VALUATION 
 
 PURPOSES. 
 
 All lands are divisible for the purpose of valuation into 
 four great orders, viz. : — 
 
 1. Arable land. 
 
 2. Grass land. 
 
 3. Timber land. 
 
 4. Bog land. 
 
 Arable land comprises all that is cultivated or better 
 adapted for cultivation than grazing. 
 
 Grass land is meant to include all pasturage and mea- 
 dow, from the finest fattening parks of our most favoured 
 districts, to the exposed and irreclaimable wastes of moun- 
 tain herbage. 
 
 Timber land includes all forests and young plantations. 
 
 Bog land, though strictly embracing every description 
 of soil in which peat is a principal constituent, is con- 
 fined here, for valuation purposes, to those varieties only 
 which are cut for turf. 
 
 II. — OF THE CLASSIFICATION OF ARABLE SOILS. 
 
 Arable lands are divided into the following clai^ses, for 
 the purposes of valuation, viz. ; — 
 
 1. Extra soils, comprehending town parks and all lands 
 
 possessing, either from their nature or situation, 
 peculiar advantages which enhance their value. 
 
 2. Prime soils, comprising all superior lands capable 
 
 of growing wheat and the other cereals to per- 
 fection. 
 
 3. Medium soils, comprising lands of moderate depth 
 
 and productiveness. 
 
/ 
 
 56 
 
 4. Inferior soils, comprehending the poorer argillaceous 
 or shallow siliceous soils. 
 
 Sect. 1. Extra Soils The class of extra soils com- 
 prehends town parks and all lands possessing, either 
 from their nature or situation, peculiar advantages which 
 enhance their value. 
 
 The principal things which enhance the value of soils, 
 so as to take them out of the ordinary rules adapted for 
 valuation purposes, are — 
 
 1. Contiguity to cities or market towns. 
 
 2. Superior condition or nature. 
 
 3. Great local competition. 
 
 i 
 
 1. Contiguity to Cities. — Land in the neighbourhood of *^ 
 cities becomes valuable beyond its agricultural capabili- ■> 
 ties. It is sought after by wealthy residents for building 
 purposes, for recreation, for health, for scenery, and its 
 exact value depends upon circumstances wholly beyond 
 the range of those rules by which ordinary land is regu- 
 lated. In the neighbourhood of Belfast, £lOO per acre 
 is not uncommon for land to be occupied as sites for 
 factories, and having within them a suitable supply ofl 
 water for such purposes. All such cases must be left 
 entirely to private arrangement between the contracting 
 parties. 
 
 Market towns give an extra value to lands in proportion 
 to the size of the town and the distance from it. 
 
 In the vicinity of large market towns, where there is 
 constant market and good competition for all kinds o: 
 agricultural produce, the value of land is at least doubl 
 what it would be in ordinary situations. 
 
 This increased value begins to diminish at the distan 
 of half a mile. 
 
 At the distance of one mile from a large market tow: 
 the increased value of land is about half as much more 
 it is worth in an ordinary situation. 
 
 At the distance of a mile and a half, the increased valui 
 may amount to about one-fourth of its ordinary value 
 
\ 
 
 57 
 
 But the real value of lands in the extra class cannot 
 be reduced to any general scale, for it is affected by other 
 circumstances, which require to be attentively considered 
 on the spot, such as — 
 
 2. Superior Condition. — It frequently happens that 
 lands are so situated as to command an unlimited supply 
 of rich manure, and become so luxuriant by long occu- 
 pation, that they are capable of extraordinary results. 
 Whether used for the purposes of grazing or cultivation, 
 their productiveness is very great, and might fairly justify 
 the imposition of double the ordinary rate for lands of 
 similar composition ; particularly as such lands are more 
 easily laboured and require less seed than other soils. 
 
 Some alluvial soils are of this description, and many 
 tracts of rich loamy earth, on the margin of our loughs, 
 impregnated with salts, and composed mainly of rotten 
 sea-weed, possess qualities which raise them out of com- 
 petition with ordinary soils. 
 
 3. Great Local Competition. — Local competition is 
 principally operative in the vicinity of towns, where small 
 quantities of land are sought for by the inhabitants, less 
 for the sake of profit than for accommodation. Some 
 lands are particularly desirable from various circumstances, 
 such as accessibility, convenience, shelter, &c. Where 
 local usages would not interfere, the best mode of ascer- 
 taining the real value of all lands so situated, would be to 
 take proposals for them. 
 
 In the valuation books, extra soils may be marked thus 
 by the valuator : — 
 
 E. A. 1. Where the value is double an ordinary rate. 
 
 E. A. 2. Where the value is increased from 75 to 50 per 
 cent. 
 
 E. A. 3. Where the value is increased from 40 to 25 per 
 cent. 
 
 Sect. 2. Prime Arable Soils. — In this class are in- 
 cluded all first-rate soils, not amounting to extra, capable 
 of growing wheat and the other cereals to perfection, 
 such as — 
 
58 
 
 P. A. 1. Rich alluvial soil. 
 Deep loamy soil. 
 
 Dark friable clayey soil, well drained and easily 
 laboured. 
 V All in the best condition for labour, free from 
 
 stones and supeilfluous water; in good heart, 
 requiring no outlay whatever, except for the 
 crop. To be marked in fields as in margin. 
 P. A. 2. Similar in quality to the above, but not quite 
 
 in so perfect condition, 
 P. A. 3. Evidently prime land as to its natural qualities, 
 but deteriorated by insufficient drainage, 
 by the presence of occasional boulder stones 
 ^ impeding labour, by injudicious or imper- 
 
 fect fences, or by local circumstances of an 
 unfavourable character. 
 Sect. 3. Medium Arable Soils. — This class comprehends 
 light siliceous soils of easy culture, better adapted for green 
 crops and oats than wheat ; also argillaceous soils, pro- 
 ductive of wheat but difficult to labour ; as — 
 M. A. 1. Loamy soils, not deep. 
 
 Siliceous soils, with a fine proportion of de- 
 composed organic matter. 
 Clayey soils of medium quality. 
 Sheltered pasturage of average good quality. 
 Kindly soils, not deep, but productive and 
 
 easily laboured. 
 The above tolerably dry, well fenced, and free 
 from stones. 
 M. A.' 2. Soils similar to the above, but not so well 
 drained, fenced, or situated, occasional rocks 
 or large boulders impeding the labour, 
 fences imperfect or injudicious ; clay soils, 
 retentive ; also moory soils, reclaimed, with 
 good subsoil. 
 M. A. 3. Medium land, shallow, steep, exposed ; or 
 badly drained, fenced, or cleared. Bog land 
 with inferior subsoil. 
 
59 
 
 Sect. 4. Inferior Arable Soils. — This class embraces 
 land more elevated than the preceding classes, not 
 adapted for the growth of wheat, nor producing good 
 crops of any grain. 
 
 LA. 1. Cold heavy clay soils, hard to labour and un- 
 productive. 
 Shallow soils, imperfectly mixed, deficient in 
 
 some of the principal ingredients. 
 Soils requiring rest in grass during half the 
 period of a suitable rotation. 
 I. A. 2. Poor gravelly soils, greedy of manure ; very 
 tenacious clays, rocky, or with bad subsoil. 
 I. A. 3. Sterile, shallow, hard to labour, scarcely worth 
 cultivation. 
 
 III. ON THE VALUATION CLASSES OF GRASS LAND. 
 
 The order of grass land comprehends all lands growing 
 permanent grass, either for cutting or pasture. Lands 
 sown with grass seed, or allowed to clothe themselves 
 with natural verdure, on an arable farm where alternate 
 husbandry is practised, are not included, as they belong 
 to, and must be valued as arable land. But wherever, 
 either naturally or artificially, the land is found under 
 grass in a permanent state, it must be described and 
 classified accordingly. 
 
 This description of land occupies a vast extent of the 
 surface of Ireland, and exhibits necessarily a wide range 
 of value, from the wild morasses of the almost inaccessible 
 mountain heights, to the fine fattening plains of our richest 
 limestone districts. Its varieties depend not only on the 
 soil and subsoil, but very much on the condition of the 
 land as to drainage, and much also on its situation and 
 elevation. For valuation purposes, it may be subdivided 
 into the following classes, viz. : — 
 
 1. Extra Class. — Comprehending meadows naturally or 
 artificially irrigated, or pasture so situated as to 
 possess rare advantages. 
 
60 
 
 2. Prime. — Comprehending good meadow and grazing 
 lands, capable of fattening oxen, &c. 
 
 3. Medium. — Comprehending coarse meadow and good 
 feeding lands, &c. 
 
 4. Inferior. — Comprehending good natural pasture, 
 heavy argillaceous soils, &c. 
 
 5. Bad. — Comprehending remote and elevated moun- 
 tain pasture, and coarse wet bog land. 
 
 Sect. 1. Extra Grass., 
 
 E. G. 1. Meadows naturally or artificially irrigated, 
 yielding two cuttings of grass, one for 
 green feeding and the other for hay. 
 E. G. 2. Meadows yielding one luxuriant after-math 
 for pasture after a superior hay crop. 
 Fattening pastures of known and peculiar 
 fertility. 
 E. G. 3. Either of the above, when natural qualities 
 are greatly enhanced by very favourable 
 circumstances as to situation. 
 Generally the circumstances which have been previously 
 recited as giving extra value to arable lands, are of equal 
 force as to grass lands, and should be well considered in 
 reference to this class. 
 Sect. 2. Prime Grass. 
 
 P. G. 1. Good meadow ; fattening lands, abundant in 
 the most nutritious herbage, well watered 
 and sheltered, level, and accessible by 
 good roads, and in every respect in the 
 very best condition. Superior for the 
 dairy, yielding abundance of the best 
 butter and cheese. 
 P. G. 2. Fattening lands, not so well fenced, or 
 
 watered, or situated. 
 
 P. G. 3. Fattening lands imperfectly drained, fences 
 
 irregular and occupying much ground, with 
 
 a useless under-growth of saplings or 
 
 1 briers. 
 
 i All lands in this class are capable of producing prime 
 
61 
 
 beef and mutton, and can be depended upon by the 
 farmer with greater certainty than arable lands, as being 
 less affected by the vicissitudes of season. They have 
 not generally deteriorated in value of late years, except 
 when occupied for dairy purposes. There are no lands, 
 however, which require in their valuation the exercise of 
 a sounder judgment, combined with local experience and 
 observation, than these ; as they are known frequently to 
 possess extraordinary qualities even on a comparatively 
 shallow soil, and to be less valuable where there was 
 greater depth and more seeming energy in the soil. 
 Sect. 3. Medium Grass, 
 
 M. G. 1. Excellent for feeding young cattle, but not 
 to be depended upon for producing good 
 beef or mutton ; well fenced, watered, 
 and sheltered, accessible by good roads ; 
 coarse meadow. 
 M. G. 2. Feeding lands, not so luxuriant as the 
 
 former. 
 M. G. 3. Feeding lands, badly drained, or fenced, 
 with some waste, grass indifferent. 
 There are many tracts of rich natural pasture which 
 might be placed in either of these qualities of medium 
 
 Sect. 4. Inferior Grass. 
 
 The three foregoing classes, though more profitable in 
 pasture, have all been cultivated at some period, and are 
 capable, if need be, of cultivation ; but this class embraces 
 land which is still in a state of nature, and has never been 
 subjected to tillage — 
 
 I. G. 1. Heavy clay land, badly drained, with short 
 and scanty herbage soon eaten down ; 
 natural pasture close, but not luxuriant ; 
 capable of being cultivated, convenient, 
 and sheltered. 
 I. G. 2. Natural pasture, elevated, not so conve- 
 nient, spouty, reclaimable, but at con- 
 siderable expense ; stony, shrubby, wet. 
 
 v/ 
 
62 
 
 I. G. 3. Steeper, not convenient, elevated, ex- 
 posed. Good mountain pasture — if not too 
 elevated or exposed — dry and accessible, 
 might rank in this class according to its 
 quality. 
 Sect. 5. Bad Grass. 
 
 B. G. 1. Remote, high, unsheltered, rocky, with coarse 
 
 innutritions herbage ; level morasses of 
 
 ' bog ; covered with heath, or tufts of long 
 
 coarse grass ; wet, unsheltered, rocky. 
 
 B. G. 2. Rugged mountain tops ; rank wet bog, deep 
 
 and quaking, remote, cold and dreary. 
 B. G. 3. Sterile, high, almost inaccessible, or bare 
 of verdure. 
 
 IV. ON TIMBER LANDS. 
 
 All land occupied in growing timber is to be estimated 
 according to its agricultural or grazing capabihties. 
 
 If the land be naturally good arable, capable, in a free 
 state, of easy cultivation, and eligibly situated for farming 
 purposes, it should be comprehended in the classification 
 already given for arable land, according to its quality. 
 
 If it be poor, shallow, stiff, uneven, or rocky, exposed, 
 elevated, and altogether unfavourably situated or badly 
 adapted for husbandry, it should be comprehended in the 
 classification given for grass land, according to its natural 
 capabilities for pasture, which will be generally indicated 
 by the adjoining lands. 
 
 All ground under old forest or young plantations should 
 be charged in the valuator's return to the owner of the 
 timber. If it belong to the proprietor of the estate, as is 
 usual, he should be charged with the rent and taxes ; for 
 timber may be considered a kind of crop requiring an ex- 
 tended period to come to maturity. 
 
 When in such cases, land under timber constitutes part 
 of the measurement of a farm, it should be deducted from 
 the tenant's rent, and entered as a separate holding in 
 the occupation of the proprietor. 
 
63 
 
 If the tliinnings of a young plantation, or liberty of 
 cutting for his own use, whatever timber he might require, 
 would be considered equivalent to the rent at which the 
 timber land is charged, and that the farmer would be 
 satisfied to pay for it on these conditions — this is rather 
 a matter for arrangement between the tenant and the 
 forester of the estate, than to be settled by a valuator. 
 
 If, on the other hand, the occupying tenant have planted 
 the timber land of his farm himself, or otherwise become 
 entitled to it, he is of course chargeable with the full rent 
 to which it should be subject. 
 
 V. BOG TURF-BOG. 
 
 Bog land, where reclaimable and made fit to bear crops, 
 is classed as arable ; where occupied as pasture, it is to be 
 classed among grass lands. 
 
 Turf-bog is that description of peaty soil which is cut 
 and dried into turf, and extensively used for fuel 
 throughout the country. 
 
 There is great difference in its intrinsic value. That 
 which is dark coloured, hard and weighty when dry, is 
 best ; on the other hand, it diminishes in value as it be- 
 comes light in colour and texture. 
 
 In places where it is scarce, three crops are sometimes 
 cut and dried on the same spot in a season ; but ordinarily 
 only one crop is cut and dried on the same ground in a 
 year. 
 
 Prime turf-bog, w^hen occupied only in such portion as 
 is necessary for the wants of the occupying tenant, is as 
 valuable to him as prime arable land ; but if he be obliged 
 to occupy more than he requires, the residue, not being 
 used to profit, is only worth the grass it is capable of 
 producing, which seldom ranks higher than B. G. 1 . 
 
 Turf-bog, occupied as such, may be classified, like 
 arable land, into — 
 
 ]. Extra Bog. 
 
 In this class should be placed those usually small 
 patches of good bog which occur in the centre of a district 
 where fuel is very scarce and valuable. In such cases it 
 
64 
 
 is parcelled out in very small portions, and set at high 
 prices, which from its great importance are easily realized. 
 
 2. Prime Bog. 
 
 P. B. — Dark coloured — hard when dry — close in the 
 fibre — either cut with a spade or baked 
 with the hand — ashes red and weighty. 
 
 3. Medium Bog. 
 M. B. Lighter in colour and gravity than P. B., but 
 
 withal tolerably good ; burning freely, but 
 diffusing less heat. 
 
 4. Inferior Bog. 
 I. B. Very light in colour, texture, and in the ashes 
 
 — diffusing little heat. 
 
 Turf-bog, light and spongy in its texture, with white 
 
 ashes, is worth nothing ; but the same bog, as it gets 
 
 deeper, by being frequently cut over, may become good, 
 
 for turf-bog always improves in quality as it gets deeper. 
 
 VI. DATA ASSUMED IN THE FORMATION OF THE FOLLOWING 
 
 SCALE. 
 
 1. That the land to which it applies is situated in cir- 
 cumstances of an ordinary character, neither conspicuous 
 for its advantages nor inconvenience. 
 
 2. That the compulsory rates levied upon it for county 
 cess, poor rates, or other charge, do not exceed in the 
 whole 2s. 6d. in the pound on the valuation, or 12^ per 
 cent, per annum. 
 
 3. That the prices of agricultural produce will average 
 at nearly the following rates : — 
 
 Wheat, at 7^. 6d. per cwt. of 1 1 2 lbs 
 Oats, at 4s. lOd. „ 
 Barley, at 5s. 6d. „ 
 Flax, at 49^. „ 
 
 Butter, at 655. 46?. „ 
 Beef, at 35^. 6d. „ 
 Mutton, at 41 s. „ 
 
 Pork, at 325. 
 or those given in Part First, chap, xii 
 
 s. 
 
 d. 
 
 7 
 
 6 
 
 4 
 
 10 
 
 5 
 
 6 
 
 49 
 
 
 
 65 
 
 4 
 
 35 
 
 6 
 
 41 
 
 
 
 32 
 
 
 
 J 
 
65 
 
 4. That agents' fees are not to be added to the valuatior, 
 
 5. That the cost of day labour does not exceed 7s. per 
 week without provisions. 
 
 Note. — The following scales are all graduated to 
 serve for perches as well as for acres. 
 The potato crop, being still of doubt- 
 ful and uncertain growth, its average 
 prices cannot safely be included in the 
 standard. 
 JScale of Prices for the various classes of Arable Land, per 
 Statute Acre, described in ChajJter II. 
 Extra Class. 
 
 E. A. 1, E. A. 2, E. A. 3. — It is impossible to affix any 
 prices in this class on which dependence 
 could be placed. The amount of artificial 
 value which land acquires under certain 
 circumstances varies with every locality, 
 and must be ascertained on the spot. 
 Prime Arable. 
 
 P. A. 1. 2d. per perch, or £l 6 8 per acre. 
 P. A. 2. lid. „ or 1 3 4 „ 
 
 P. A. 3. l^d. „ or 1 „ 
 
 Medium Arable. 
 
 M. A. 1. l^d. per perch, or £0 16 8 per acre. 
 M. A. 2. Id. „ or 13 4 
 
 M. A. 3. id. „ or 10 „ 
 
 Inferior Arable. 
 
 I. A. 1. ^d. per perch, or £0 8 4 per acre. 
 
 I. A. 2. itZ. „ or 6 8 
 
 I. A. 3. Id. „ or 3 4 „ 
 
 Scale of Prices for the various classes of Grass Land, per 
 Statute Acre. 
 Extra Grass. 
 
 E. G. 1, E. G. 2, E. G. 3.— The scale of prices for 
 meadow or pasture, the value of which has 
 been increased by peculiar circumstances, 
 must be fixed on the spot. 
 
 F 
 
66 
 
 Prime Grass. 
 
 P. G. 1. 2ld. per perch, or£l 10 per acre. 
 
 P. G. 2. 2d. „ or 1 6 8 „ 
 
 P. G. 3. l|d „ or 1 3 4 „ 
 
 Medium Grass. 
 
 M. G. 1. l^d. per perch, or£l per acre. 
 
 M. G. 2. lid. „ or 16 8 
 
 M. G. 3. Id. „ or 13 4 „ 
 
 Inferior Grass. 
 
 I. G. 1. ^d. per perch, or £0 10 per acre. 
 
 I. G. 2. id. „ or 6 8 „ 
 
 I. G. 3. id. „ or 3 4 „ 
 
 Bad Grass. 
 
 B G. 1. id. per perch, or £0 3 4 per acre. 
 
 or 1 8 ,. 
 
 B. G. 2. Id. 
 B. G. 3. tV^. 
 
 or 10 
 
 .1/' 
 
 Valuation Scale for Bog, per Statute Acre, 
 
 1. Extra Bog. 
 
 E. B. — The high value which turf-bog brings in many 
 places, depends entirely on the scarcity of 
 fuel in the neighbourhood. It ranges from 
 £5 per statute acre downwards, and must 
 be determined on the spot. 
 
 2. Prime Bog. 
 
 P. B. — In ordinary circumstances, per statute acre, 
 £1, or Hd. per perch. 
 
 3. Medium Bog. 
 
 M. B. — In ordinary circumstances, per statute acre, 
 135. 4:d., or Id. per perch. 
 
 4. Inferior Bog. 
 
 I. B. — In ordinary circumstances, per statute acre, 
 35. 4d., or id. per perch. 
 In many districts of Ireland it is a customary and com- 
 mendable practice to allot to each farm, free of rent, a 
 portion of turf-bog sufficient for the adequate supply of 
 
 f 
 
67 
 
 each farm. The foregoing scale is not, of course, meant 
 to apply to such cases, but to those in which it is scarce, 
 and where prices have therefore been laid upon it. 
 
 Valuation Scale for Arable Land in CanningJiam 
 Measure. 
 
 In districts where the Cunningham or Scotch measure 
 is most used and understood, and where it is considered 
 desirable to have the valuations made in the same, the 
 following scale may be used, which approximates to that 
 already given for the statute acre, in the nearest equiva- 
 lents on the perch scale. 
 
 1. Extra Arable. 
 
 E. A. 1, E. A. 2, E. A. 3.— The scale for these to be 
 constructed when the special circumstances 
 enhancing the ordinary value have been 
 ascertained. 
 
 2. Prime Arable. — All land worth above l^d. per perch. 
 P. A. 1, worth £115 per acre, or 2^d per perch. 
 P. A. 2, „ 110 „ or 2id. „ 
 
 P. A. 3, „ 15 „ or lid. 
 
 3. Medium Arable. — All land worth above Id., and 
 not exceeding l^d. per perch. 
 
 M. A. I, worth £l per acre or l^d. per perch. 
 M. A. 2, „ 16 8 „ or lid. 
 M. A. 3, „ 13 4 „ or 1^. 
 
 4. Inferior Arable* — All land not worth Id. per 
 perch. 
 
 I. A. 1, worth £0 10 per acre, or ^d. per perch. 
 I. A. 2, „ 6 8,, or ^d. „ 
 
 I. A. 3, „ 3 4 „ or id. „ 
 
 Valuation Scale for Grass Land in Cunningham Measure, 
 
 In districts where the Cunningham or Scotch measure 
 is most used and understood, and where it is considered 
 desirable to have the valuations made in the same, the 
 following scale may be used, which approximates to that 
 
 f2 
 
68 
 
 already given for the statute acre, in the nearest equiva- 
 lents on the perch scale. 
 Extra Grass. 
 
 E. G. 1, E. G. 2, E. G. 3 The scale for these to he 
 
 constructed when the special circumstances 
 enhancing the ordinary value have heen 
 ascertained. 
 Prime Grass. — All land worth ahove 2d. per perch. 
 P. G. 1, worth 2ld. per perch, or £l 18 4 per acre. 
 
 2\d. 
 
 2^d, 
 
 or 
 or 
 
 P. G. 2, „ 
 
 P. G. 3, „ 
 
 Medium Grass. 
 
 M. G. 1, worth l^d. per perch, or £l 
 M. G. 2, „ Ifr^. „ or 1 
 
 1 13 
 
 or 
 
 1 10 
 
 5 
 1 
 
 16 
 
 M.G. 3, „ lid. „ 
 
 IiNferior Grass. 
 
 I. G. 1, worth Id. per perch, or £0 13 
 
 I. G. 2, „ id. „ or 8 
 
 I. G. 3, „ §d. „ or 
 
 Bad Grass. 
 
 B. G. 1, worth ^%d. per perch, or £0 
 
 B. G. 2, „ ^%d. „ or 
 
 B. G. 3, „ t'cC?. „ or 
 
 2 per acre. 
 6 „ 
 
 10 
 
 Valuation Scale for Arable Land in Irish Measure. 
 
 For those who would prefer to classify and make their 
 valuations by the Irish acre, the following scale affords 
 a near approximation to the scale already given for the 
 statute acre. 
 
 1. Extra Arable. 
 
 E. A. 1, E. A. 2, E. A. 3.— The scale for these to be 
 constructed when the special circumstances 
 enhancing the ordinary value have been 
 ascertained. 
 
 2. Prime Arable. — All lands worth above 2d. per perch, 
 viz. : — 
 
 P. A. 1, worth £2 3 4 per acre, or 3^^^. per perch, 
 P. A. 2, „ 116 8 „ or 2^d. „ 
 P. A. 3, „ 110 „ or 2id. 
 
69 
 
 3. Medium Arable. — All lands worth above Id. and 
 not above 2d. per perch, viz. : — 
 
 M. A. 1, worth £l 6 8 per acre, or 2d. per perch. 
 
 M. A. 2, „ 10 „ or l^d. 
 
 M. A. 3, „ 15 „ or l^d. „ 
 
 4. Inferior Arable. — Lands not exceeding Id. per 
 perch in value, viz. : — 
 
 LA. 1, worth £0 13 4 per acre, or Id. per perch. 
 L A. 2, „ 10 „ 
 L A. 3, „ 6 8 „ 
 
 or ^d. 
 or ^d. 
 
 Valuation Scale /or Grass Land in Irish Measure. 
 
 For those who would prefer to classify and make their 
 valuations by the Irish acre, the following scale affords an 
 approximation to the scale already given for the statute 
 acre in the nearest equivalents on the perch scale. 
 Extra Grass. 
 
 E. G. 1, E. G. 2, E. G. 3.— The scale for these to be 
 constructed when the special circumstances 
 enhancing the ordinary value have been 
 ascertained. 
 Prime Grass. 
 
 P. G. 1, worth 3|6?. per perch, or £2 8 
 P. G. 2, „ Sid. „ or 2 3 
 
 P. G. 3, „ 2id. „ or 1 16 
 
 Medium Grass. 
 
 M. G. 1, worth 2§d. per perch, or £l 11 
 M. G. 2, „ 2d. „ or 1 6 
 
 M. G. 3, „ If^. „ or 1 1 
 
 Inferior Grass. 
 
 I. G. 1, worth l|(i. per perch, or £0 16 
 L G. 2, „ |cZ. „ or 10 
 
 I. G. 3, „ id. „ or 5 
 
 Bad Grass. 
 
 B. G. 1, worth fc?. per perch, or £0 5 
 B. G. 2, „ i'ed. „ or 2 
 
 B. G. 3, „ ^d. „ or 1 
 
 B. G. 4, „ T\d. „ or 10 
 
 4 per acre. 
 4 „ 
 
 8 „ 
 
 8 per acre. 
 
 8 „ 
 8 „ 
 
 8 per acre. 
 „ 
 ,, 
 
 per acre. 
 6 „ 
 
 8 ,. 
 
PART FIFTH. 
 
 ON THE PRACTICE OF LAND VALUATION. 
 
 I. THE PREPARATION OF VALUATION BOOKS. 
 
 It is customary for the person who is desirous of having 
 his lands valued, to hand the valuator a list of the farms 
 and tenements upon it, and maps of the premises. 
 
 From these data the valuator prepares his field hook — 
 in the annexed form— of which he should always have a 
 sufficient supply in stock. 
 
 The names of the tenants should appear in the field 
 book, if possihle, in the natural order as they appear on 
 the map. This would, in most cases, invert the order of 
 the landlord's list, but it would prove the most satisfactory 
 reference. If no maps have been supplied, of course the 
 order in the furnished list must be followed. 
 
 Care should be taken that the series of numbers on the 
 maps and field books exactly correspond. 
 
 If the valuation be made for a proprietor with a view to 
 regulate the rent to be paid by the tenants, the annexed 
 form will furnish ample details. If it be made simply 
 with a view to ascertain the fair value of an estate, for the 
 purpose of sale of rental, the finished report may be 
 condensed so as to exhibit simply — 
 
 1. The tenants' names. 
 
 2. The extent of their holdings. 
 
 3. The total amount of value, 
 
 4. Any necessary observations. 
 Attentive examination of the soil and subsoil, which is 
 
 made by causing the earth to be dug in various places. 
 The points to which attention should be directed are — 
 I. The mineral character of the soil, as whether it be 
 
 siliceous, clayey, calcareous, or peaty. 
 
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72 
 
 II. — FORM OF VALUATION BOOK GIVEN IN THE DIGEST OF 
 EVIDENCE BEFORE THE LAND COMMISSION. 
 
 Some persons are partial to ample details in the valuation 
 book. In the digest of evidence taken by the Land Com- 
 missioners, p. 703, it is observed — " The satisfactory valua- 
 tion of land does not consist in merely fixing the yearly 
 price which a tenant is to pay for each acre of his farm : 
 it depends upon being able to prove, by minute details, 
 to both parties interested, that that price is the right 
 one under all the circumstances of the case, and that 
 in fixing it their respective rights have been strictly pro- 
 tected. There could then be no dispute about the final 
 result or rent. The discussion, if any there be, must take 
 place upon some of the items leading to that result, each 
 item being perfectly within the power of distinct calculation 
 of any well qualified professional man ; whilst no man can 
 prove the correctness of the result except by considering 
 the details that lead to it." 
 
 In accordance with the above observations, there is 
 given the following — " Form of a Farm Keport, with a 
 detailed valuation and general calculation of the ( apabili- 
 ties of an estate in the county of Donegal, now in progress, 
 with a view to establish an equitable system between 
 landlord and tenants, with reference to rent and future 
 permanent improvements of the land and buildings, &c., 
 and as a guide in arranging the farms proportionably to the 
 population they are capable of supporting, executed by 
 the agricultural teachers of Loughash and Cloghan Schools, 
 as a practical method of instructing their pupils. Price of 
 oats, 6c?. per stone ; potatoes. Is. per 8 stones ; hay, 30^., 
 and Swedish turnips, 135. per ton; labourers' wages, 10c?. 
 per day, without board, 
 
73 
 
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75 
 
 The gentleman by whom the foregoing report seems to 
 have been planned, states in reference to it — (Digest, p. 
 743.) '* This document supplies all details by which both 
 parties interested can at once satisfy themselves as to the 
 fairness of the contract they are about to enter upon, and 
 without it they cannot have a distinct idea of how far the 
 contract might be respectively judicious even at the time 
 it was made, much less after years may have passed over, 
 and considerable changes may have taken place in the 
 state of the farm itself, as well as in the market prices of 
 the produce. It will afford to both parties a distinct point 
 of reference, and definite means of settling all future dif- 
 ferences or questions as to improvement in whatever state 
 of progress the farm may at any time be. Its advantages 
 go still further : it affords the means of ascertaining the 
 capabilities of any given extent of land, as to the popula- 
 tion to which it can supply tlie means of comfortable 
 subsistence, and what would be the minimum quantity 
 sufficient for a family under different circumstances." 
 
 However ingenious this document may be, and however 
 useful to the agricultural teachers of Lough ash and 
 Cloghan, as " a practical method of instructing their 
 pupils," it is never very likely to advance beyond this 
 point, or be used by professional valuators. It contains a 
 valuation report on two small farms, containing in all 
 eight acres, and it gives respecting these — 
 
 77 columns of details, embracing subjects for the 
 agriculturist, the engineer, the architect, and the 
 political economist. 
 92 headings or titles to the details. 
 
 180 calculations, some of them very complicated. 
 
 126 rows of figures. 
 
 64 statements open to argument, and some to serious 
 objection. 
 
 The practical valuator is not likely to enter upon so 
 complicated a series of details. His object is simple — to 
 view the land as it is, and report upon its quality and 
 value, adding such general observations as may seem im- 
 
76 
 
 If the proprietor think fit to send thfflgricufflurist 
 to carry out any suggestions made, his recommendations 
 and calculations will be most satisfactory in a separate form. 
 
 III. FIELD DUTIES. 
 
 The first duty of the valuator is to examine the lands to 
 be viewed in connexion with the map of the same, so that 
 he may be enabled to make those accurate observations on 
 which future calculations depend. 
 
 In order to this, he should understand the scale on 
 which the map is constructed, and if a doubt at any time 
 arise as to the corresponding position on the map with 
 that he occupies on the ground, it may, perhaps, be ascer- 
 tained by slipping the number of perches indicated by the 
 scale from some obvious posHion, to that which is doubtful. 
 
 If there be a marked difference in the quality of tlie 
 soil, indicated by natural boundaries, not shown on the 
 map, as where a rising ground or turf-bog separates arable 
 land from a portion not capable of equal cultivation, the 
 line of demarcation should be traced as accurately as pos- 
 sible on the map, and the subdivisions so made should be 
 lettered on the spot, and entered in the field book. 
 
 To accomplish the subdivision, the valuator should take 
 his stand at some point on the land which is distinctly 
 observed upon the map, and so convenient to the line of 
 change in the quality of the land, that it can be distinctly 
 traced with the eye through the w^hole, or greater part of 
 its length. From this point he must look to some object 
 at the further end of the line, such as a tree, or house, or 
 fence, likewise apparent on the map, and between the two 
 he can draw such a line, either direct or otherwise, as ap- 
 pears to him most accurate. The calculation of the areas 
 within these lines can be made in the house from the map, 
 and entered in column No. 5. 
 
 The whole of a contiguous tract, as two or three town- 
 lands lying in one range, and similarly circumstanced, 
 should be viewed before the valuator attach the price to 
 
7T 
 
 any portion; for all tlie separate parts should bear a 
 relative proportion to each other, and this will be best 
 observed by affixing the prices at a time when all the 
 circumstances of the property are fully known and con- 
 sidered together. 
 
 If the general position of the district be too elevated 
 for the growth of wheat, or so mountainous as to attract 
 an undue proportion of rain, or if it be remote from mar- 
 ket, or inconveniently situated as to roads, it may be ne- 
 cessary, under these circumstances, to deduct from os. to 
 35. 4d. in the pound from the scale of prices, regulating 
 lands of the same quality in ordinary circumstances. 
 
 It frequently happens that changes have occurred in 
 the lands and tenancies of the occupiers since the map was 
 made. The valuator should accurately note these, and 
 show matters as they really are. Subtenancies or cottier 
 holdings need not, however, be noticed. 
 
 The quality marks should only be fixed to valuation 
 areas, after an attentive examination of the soil and sub- 
 soil, which is made by causing the earth to be dug in 
 various places. 
 
 The points to which attention should be directed are — 
 
 1. The mineral character of the soil; or, whether it be 
 siliceous, clayey, calcareous, or peaty. 
 
 2. Its depth ; i. e., of the active soil, which, in medium 
 lands, will average ten inches, in prime lands more, and in \ 
 inferior is frequently less. 
 
 3. Its colour ; which, except in some calcareous and 
 peaty soils, is generally rich in proportion as it is dark, 
 and vice versa. 
 
 4. Its texture: whether it be loose, and without ade- 
 quate firmness for the support of vigorous vegetable life ; 
 or tenacious, from excessive water, or an undue proportion 
 of argillaceous matter ; or friable, easy to labour, loamy, 
 and rich in vegetable matter. 
 
 5. Its condition : w^hether exhausted from over crop- 
 ping, or luxuriant from high farming. 
 
 The soil, examined in this way, furnishes what may be 
 
 \ 
 
■HnHHI^ 78 
 
 called internal evidence of its value ; but there are also 
 external marks bearing on the same subject which must 
 not be overlooked, and to which reference is made in the 
 succeeding chapter. 
 
 IV. ON THE EXTERNAL INDICATIONS OF THE QUALITY OF 
 
 LAND. 
 
 Besides a correct knowledge of the nature and composi- 
 tion of soils, as described in Part Third, a valuator should 
 be familiar with the external indications of the value of 
 land, which are elevation, superficies, drainage, subdivi- 
 sions, herbage, and crops. The most of these are apparent 
 to the intelligent observer at a glance, and impress him at 
 once with a general conception of value, which it only 
 requires the subsequent examination of the soil or subsoil 
 to modify or confirm. 
 
 Prime Lands require that all these external indications 
 should be favourable. 
 
 The elevation moderate, so as to suit for growing wheat. 
 
 The superficies — a plain, free from any inequalities that 
 would render horse labour impracticable or severe. 
 
 The drainage, either natural or artificial, to be perfectly 
 performed, exhibiting a dry surface, capable of labour in 
 all seasons. 
 
 The subdivisions mio fields not to be too great in num- 
 ber, nor made in a slovenly or faulty manner. If the 
 internal fences of a farm be huge ramparts of earth on one 
 side, with a deep wide ditch or fosse on the other, the 
 ground which they unnecessarily occupy should be calcu- 
 lated, and deducted from the value of prime lands. 
 
 The herbage should be plentiful, and of good quality. 
 It is sometimes very plentiful, but coarse and bad. Thick 
 fine grass, of a dark colour, on dry land, is always good. 
 
 The crops growing on land will furnish good evidence 
 of its capabilities, and, if these should be reaped, the stub- 
 ble will show what they have been. The weak and needy 
 stubble proves either exhaustion or incapability in the soil ; 
 while coarseness and strength indicate luxuriance. 
 
 d 
 
79 
 
 Medium Lands : 
 
 Elevation. — The Ordnance maps furnish the means of 
 ascertaining the general elevation of every district, and 
 the valuator should inform himself uj^on the subject ; but, 
 as the effects of elevation upon the growth of crops is 
 unequal, his purpose will be served by observing what 
 crops are really grown at certain heights. If wheat cannot 
 be successfully grown, no matter how excellent in other 
 respects, land cannot rank as prime arable. 
 
 Superficies. — In like manner, a soil which, if level, 
 would be prime, if it lie on the slope of a hill, or in a 
 mountainous district, or if a considerable portion of its 
 arable land be steep and difficult to labour, should be 
 classed as medium. But, if a portion only of a farm be of 
 this character, and the remainder level, the steep part 
 should be separated from the level by a valuation line, and 
 rated on its merits. 
 
 Drainage. — No clay or heavy lands can be considered 
 prime, unless thorough drained. 
 
 Subdivisions. — The internal fences of a farm, if too nu- 
 merous, badly formed, misplaced, or containing timber trees, 
 or high untrimmed hedges, form so serious an impediment 
 to labour, that the valuator may see reason to reduce 
 prime lands to medium on their account. The consider- 
 ations which should influence him in considering this 
 subject are — 
 
 1st. The rotation which should be followed, if the land 
 were judiciously cultivated. 
 
 2nd. The adaptation of the subdivisions of the farm to 
 such a rotation. 
 
 If the quinquennial rotation were considered best adapt- 
 ed for the farm, and that it were divided into any number 
 not a multiple of five — nor judiciously adapted to that 
 system of farming — the practical management of the farm 
 is rendered more difficult, and without some change on 
 the fences the occupier is involved in a series of unequal 
 exertions and irregular operations, requiring great skill 
 and forethought. This remark, however, does not equally 
 
80 
 
 apply to grass lands, in which shelter is frequently an 
 object, and the size and shape of the field immaterial. 
 
 Herbage is not of itself a sure criterion, but must be 
 taken in connexion with t*he other external marks. On 
 some medium lands the natural and artificial grasses are 
 very fine, and on others miserably bad, particularly on 
 clay soils injudiciously laboured. 
 
 Croj^s. — These, on medium lands, except in peculiar 
 circumstances, will generally exhibit, both in quantity and 
 quality, their inferiority to the growth of prime lands. 
 
 Inferior Land. — The external marks of inferior land 
 are so self-evident as to impress the most careless observer. 
 Not only are its elevation, its drainage, its fences, its her- 
 bage, its crops, generally in part or in whole unfiivourable, 
 but the very aspect of the occupying tenants, and even 
 of the cattle exhibits j)overty. 
 
 V CHECKING THE VALUATION. 
 
 Every professional valuator should provide himself with 
 some means to test the accuracy of his work. 
 
 If the work be all done by himself, he will avail himself 
 of opportunities to ascertain the opinion of well-informed 
 residents on such portions as they are most familiar with ; 
 and his inquiries should be directed rather with a view to 
 elicit facts as to the known capabilities of the land than as 
 to any local estimate of its value. 
 
 Concurring evidence of this kind, with regard to the 
 productive powers of certain classes of soils, will fortify 
 his individual judgment, and afford collateral proof of its 
 correctness. 
 
 If the labour of valuation be intrusted to assistants, 
 they should be sent separately to traverse the field of each 
 other's labours, and make their individual and unconcerted 
 reports to the principal. Should any discrepancies occur 
 this should be rectified by the personal examination of the 
 principal, who, by this means, makes the valuation his own, 
 and can with confidence give the finished work the 
 authority of his name. 
 
81 
 
 Thus, then, the ordinary correct land valuation re- 
 quires — 
 
 1. The minute examinatiou of the land and its sub- 
 divisions into valuation areas by the first valuator, with 
 his calculation of the quantity and description of the 
 quality of each. 
 
 2. The re-examination of such of these as may be neces- 
 sary by the check valuator, with his separate opinion of 
 their value. 
 
 3. The verification of the correct rate by the personal 
 inspection of the principal, after which the calculations of 
 total value may be made, and the report completed. 
 
PART SIXTH. 
 
 or converting Irisli or Plantation Measure into 
 Statute Measure. 
 
 Irish. 
 
 statute. 
 
 Irish. 
 
 Statute. 
 
 Irish. 
 
 Statute. 
 
 Perches. 
 
 A. 
 
 R. P. dec. 
 
 Acres. 
 
 A. 
 
 R. P. dec. 
 
 A cres. 
 
 A. 
 
 R. P. dec. 
 
 1 
 
 
 
 1-6 
 
 8 
 
 12 
 
 3 33-4 
 
 59 
 
 96 
 
 2 11-2 
 
 2 
 
 
 
 3-2 
 
 9 
 
 14 
 
 2 12-5 
 
 60 
 
 97 
 
 30-4 
 
 3 
 
 
 
 4-9 
 
 10 
 
 16 
 
 31-7 
 
 61 
 
 98 
 
 3 9-6 
 
 4 
 
 
 
 6-5 
 
 11 
 
 17 
 
 3 10-9 
 
 62 
 
 100 
 
 1 28-8 
 
 5 
 
 
 
 81 
 
 12 
 
 19 
 
 1 30 
 
 63 
 
 102 
 
 8 
 
 6 
 
 
 
 9-7 
 
 13 
 
 21 
 
 9-2 
 
 64 
 
 103 
 
 2 26-2 
 
 7 
 
 
 
 11-3 
 
 14 
 
 22 
 
 2 28-4 
 
 65 
 
 105 
 
 1 6-3 
 
 8 
 
 
 
 12-9 
 
 15 
 
 24 
 
 1 7-6 
 
 66 
 
 106 
 
 3 25-5 
 
 9 
 
 
 
 14-6 
 
 16 
 
 25 
 
 3 26-7 
 
 67 
 
 108 
 
 2 4-7 
 
 10 
 
 
 
 16-2 
 
 17 
 
 27 
 
 2 5-9 
 
 68 
 
 110 
 
 23-9 
 
 11 
 
 
 
 17-8 
 
 18 
 
 29 
 
 25-1 
 
 69 
 
 111 
 
 3 3 
 
 12 
 
 
 
 19-4 
 
 19 
 
 30 
 
 3 4-2 
 
 70 
 
 113 
 
 1 22-2 
 
 13 
 
 
 
 21 
 
 20 
 
 32 
 
 1 23-4 
 
 71 
 
 115 
 
 1-3 
 
 14 
 
 
 
 22-7 
 
 21 
 
 34 
 
 2-6 
 
 72 
 
 116 
 
 2 20-5 
 
 15 
 
 
 
 24-3 
 
 22 
 
 35 
 
 2 21-8 
 
 73 
 
 118 
 
 39-7 
 
 16 
 
 
 
 25-9 
 
 23 
 
 37 
 
 1 1 
 
 74 
 
 119 
 
 3 18-8 
 
 17 
 
 
 
 27-5 
 
 24 
 
 38 
 
 3 20-2 
 
 75 
 
 121 
 
 1 38 
 
 18 
 
 
 
 29-2 
 
 25 
 
 40 
 
 1 39-3 
 
 76 
 
 123 
 
 17-2 
 
 19 
 
 
 
 30-8 
 
 26 
 
 42 
 
 18-5 
 
 77 
 
 124 
 
 2 36-3 
 
 20 
 
 
 
 32-4 
 
 27 
 
 43 
 
 2 37-6 
 
 78 
 
 126 
 
 1 15-5 
 
 21 
 
 
 
 34 
 
 28 
 
 46 
 
 1 16-8 
 
 79 
 
 127 
 
 3 34-7 
 
 22 
 
 
 
 35-6 
 
 29 
 
 46 
 
 3 36 
 
 80 
 
 129 
 
 2 13-9 
 
 23 
 
 
 
 37-3 
 
 30 
 
 48 
 
 2 15-2 
 
 81 
 
 131 
 
 33-1 
 
 24 
 
 
 
 38-9 
 
 31 
 
 50 
 
 34-4 
 
 82 
 
 132 
 
 3 12-2 
 
 26 
 
 
 
 1 0-6 
 
 32 
 
 51 
 
 3 13-6 
 
 83 
 
 134 
 
 1 31-4 
 
 26 
 
 
 
 1 21 
 
 33 
 
 53 
 
 1 32-8 
 
 84 
 
 136 
 
 10-6 
 
 27 
 
 
 
 1 3-7 
 
 34 
 
 55 
 
 11-9 
 
 85 
 
 137 
 
 2 29-8 
 
 28 
 
 
 
 1 6-4 
 
 35 
 
 56 
 
 2 311 
 
 86 
 
 139 
 
 1 8-9 
 
 29 
 
 
 
 1 7 
 
 36 
 
 58 
 
 1 10-2 
 
 87 
 
 140 
 
 3 28-1 
 
 30 
 
 
 
 1 8-6 
 
 37 
 
 59 
 
 3 29-4 
 
 88 
 
 142 
 
 2 7-3 
 
 31 
 
 
 
 1 10-2 
 
 38 
 
 61 
 
 2 8-6 
 
 89 
 
 144 
 
 26-4 
 
 32 
 
 
 
 1 11-9 
 
 39 
 
 63 
 
 27-8 
 
 90 
 
 145 
 
 3 5-6 
 
 33 
 
 
 
 1 13-5 
 
 40 
 
 64 
 
 3 7 
 
 91 
 
 147 
 
 1 24-8 
 
 34 
 
 
 
 1 J51 
 
 41 
 
 66 
 
 1 261 
 
 92 
 
 149 
 
 3-9 
 
 36 
 
 
 
 1 16-7 
 
 42 
 
 68 
 
 5-3 
 
 93 
 
 150 
 
 2 231 
 
 36 
 
 
 
 1 18-3 
 
 43 
 
 69 
 
 2 24-5 
 
 94 
 
 152 
 
 1 2-3 
 
 37 
 
 
 
 1 20 
 
 44 
 
 71 
 
 3-6 
 
 95 
 
 153 
 
 3 21-4 
 
 38 
 
 
 
 1 21-6 
 
 45 
 
 72 
 
 3 22-8 
 
 96 
 
 156 
 
 2 1-6 
 
 39 
 
 
 
 1 23-2 
 
 46 
 
 74 
 
 2 2 
 
 97 
 
 157 
 
 19-8 
 
 Roods. 
 
 
 
 47 
 
 76 
 
 21-2 
 
 98 
 
 158 
 
 2 38-9 
 
 
 
 
 1 24-8 
 
 48 
 
 77 
 
 3 0-3 
 
 99 
 
 160 
 
 1 161 
 
 2 
 
 
 
 3 9-6 
 
 49 
 
 79 
 
 1 19-5 
 
 100 
 
 161 
 
 3 37-3 
 
 3 
 
 1 
 
 34-4 
 
 50 
 
 80 
 
 3 38-7 
 
 200 
 
 323 
 
 3 34-7 
 
 Acres. 
 
 
 
 51 
 
 82 
 
 2 17-8 
 
 300 
 
 485 
 
 3 32 
 
 1 
 
 1 
 
 2 19-2 
 
 52 
 
 84 
 
 37 
 
 400 
 
 647 
 
 3 29-4 
 
 2 
 
 3 
 
 38-3 
 
 53 
 
 85 
 
 3 16-2 
 
 500 
 
 809 
 
 3 26-8 
 
 3 
 
 4 
 
 3 17-5 
 
 54 
 
 87 
 
 1 35-3 
 
 600 
 
 971 
 
 3 241 
 
 4 
 
 6 
 
 1 36-7 
 
 55 
 
 89 
 
 14-5 
 
 700 
 
 1,133 
 
 3 21-5 
 
 5 
 
 8 
 
 15-9 
 
 56 
 
 90 
 
 2 33-7 
 
 800 
 
 1,295 
 
 3 18-9 
 
 6 
 
 9 
 
 2 35 
 
 57 
 
 92 
 
 1 12-8 
 
 900 
 
 1,457 
 
 3 16-2 
 
 7 
 
 11 
 
 1 14-2 
 
 58 
 
 93 
 
 3 32 
 
 1,000 
 
 1,619 
 
 3 13-6 
 
 
 
 
83 
 
 Table II. — For converting Cunningham Measure into 
 Statute Measure. 
 
 Cun. 
 
 Statute. 
 
 Cun. 
 
 Statute. 
 
 Cun. 
 
 Statute. 
 
 Perches 
 
 A. 
 
 R. p. dec 
 
 Acres. 
 
 A. 
 
 R. P. dec. 
 
 Acres. 
 
 A. 
 
 R. P. dec. 
 
 1 
 
 
 
 1-3 
 
 6 
 
 7 
 
 2 39-7 
 
 58 
 
 74 
 
 3 23-5 
 
 2 
 
 
 
 2-6 
 
 7 
 
 9 
 
 6-3 
 
 j 59 
 
 76 
 
 30-1 
 
 3 
 
 
 
 3-9 
 
 8 
 
 10 
 
 1 12-9 
 
 60 
 
 77 
 
 1 36-7 
 
 4 
 
 
 
 5-1 
 
 9 
 
 11 
 
 2 19-5 
 
 61 
 
 78 
 
 3 3-3 
 
 5 
 
 
 
 6-4 
 
 10 
 
 12 
 
 3 26-1 
 
 62 
 
 80 
 
 9-9 
 
 6 
 
 
 
 7-7 
 
 11 
 
 14 
 
 32-7 
 
 63 
 
 81 
 
 1 16-5 
 
 7 
 
 
 
 9-0 
 
 12 
 
 15 
 
 1 39-3 
 
 64 
 
 82 
 
 2 231 
 
 8 
 
 
 
 10-3 
 
 13 
 
 16 
 
 3 5-9 
 
 66 
 
 83 
 
 3 29-7 
 
 9 
 
 
 
 11-6 
 
 14 
 
 18 
 
 12-6 
 
 66 
 
 86 
 
 36-4 
 
 10 
 
 
 
 12-9 
 
 15 
 
 19 
 
 1 19-2 
 
 67 
 
 86 
 
 2 3 
 
 11 
 
 
 
 14-2 
 
 16 
 
 20 
 
 2 25-8 
 
 68 
 
 87 
 
 3 9-6 
 
 12 
 
 
 
 15-5 
 
 17 
 
 21 
 
 3 32-4 
 
 69 
 
 89 
 
 16-2 
 
 13 
 
 
 
 16-8 
 
 18 
 
 23 
 
 39 
 
 70 
 
 90 
 
 1 22-2 
 
 14 
 
 
 
 18-1 
 
 19 
 
 24 
 
 2 5-6 
 
 71 
 
 91 
 
 2 29-4 
 
 15 
 
 
 
 19-4 
 
 20 
 
 25 
 
 3 12-2 
 
 72 
 
 92 
 
 3 36 
 
 16 
 
 
 
 20-7 
 
 21 
 
 27 
 
 18-8 
 
 73 
 
 94 
 
 1 2-6 
 
 17 
 
 
 
 21-9 
 
 22 
 
 28 
 
 1 25-4 
 
 74 
 
 95 
 
 2 9-3 
 
 18 
 
 
 
 23-2 
 
 23 
 
 29 
 
 2 32 
 
 75 
 
 %Q 
 
 3 15-9 
 
 19 
 
 
 
 24-5 
 
 24 
 
 30 
 
 3 38-7 
 
 76 
 
 98 
 
 22-5 
 
 20 
 
 
 
 25-8 
 
 25 
 
 32 
 
 1 5-3 
 
 77 
 
 99 
 
 1 291 
 
 21 
 
 
 
 27-1 
 
 26 
 
 33 
 
 2 11-9 
 
 78 
 
 100 
 
 2 36-7 
 
 22 
 
 
 
 28-4 
 
 ^7 
 
 34 
 
 3 18-5 
 
 79 
 
 102 
 
 2-3 
 
 23 
 
 
 
 29-7 
 
 28 
 
 36 
 
 25-1 
 
 80 
 
 103 
 
 1 8-9 
 
 24 
 
 
 
 31-0 
 
 29 
 
 37 
 
 1 31-7 
 
 81 
 
 104 
 
 2 15-6 
 
 25 
 
 
 
 32-3 
 
 30 
 
 38 
 
 2 38-3 
 
 82 
 
 105 
 
 3 22-1 
 
 26 
 
 
 
 33-6 
 
 31 
 
 40 
 
 4-9 
 
 83 
 
 107 
 
 28-7 
 
 27 
 
 
 
 34-9 
 
 32 
 
 41 
 
 1 11-6 
 
 84 
 
 108 
 
 1 36-4 
 
 28 
 
 
 
 36-1 
 
 33 
 
 42 
 
 2 18-2 
 
 85 
 
 109 
 
 3 2-0 
 
 29 
 
 
 
 37-4 
 
 34 
 
 43 
 
 3 24-8 
 
 86 
 
 111 
 
 8-6 
 
 30 
 
 
 
 38-7 
 
 35 
 
 46 
 
 31-4 
 
 87 
 
 112 
 
 1 15-2 
 
 31 
 
 
 
 1 
 
 36 
 
 46 
 
 1 38 
 
 88 
 
 113 
 
 2 21-8 
 
 32 
 
 
 
 1 1-3 
 
 37 
 
 47 
 
 3 4-6 
 
 89 
 
 114 
 
 3 28-4 
 
 33 
 
 
 
 1 2-6 
 
 38 
 
 49 
 
 11-2 
 
 90 
 
 116 
 
 36 
 
 34 
 
 
 
 1 3-9 
 
 39 
 
 50 
 
 1 17-8 
 
 91 
 
 117 
 
 2 1-6 
 
 35 
 
 
 
 1 5-2 
 
 40 
 
 61 
 
 2 24-5 
 
 92 
 
 118 
 
 3 8-2 
 
 36 
 
 
 
 1 6-5 
 
 41 
 
 62 
 
 3 31 1 
 
 93 
 
 120 
 
 14-9 
 
 37 
 
 
 
 1 7-8 
 
 42 
 
 64 
 
 37-7 
 
 94 
 
 121 
 
 1 21-5 
 
 38 
 
 
 
 1 91 
 
 43 
 
 55 
 
 2 4-3 
 
 96 
 
 122 
 
 2 28-1 
 
 39 
 
 
 
 1 10-4 
 
 44 
 
 56 
 
 3 10-9 
 
 96 
 
 123 
 
 3 34-7 
 
 
 
 
 45 
 
 58 
 
 17-5 
 
 97 
 
 125 
 
 1 1-3 
 
 Roods. 
 
 
 
 46 
 
 59 
 
 1 241 
 
 98 
 
 126 
 
 2 7-9 
 
 1 
 o 
 
 
 
 
 
 1 11-6 
 
 2 23-3 
 
 3 34-9 
 
 47 
 
 60 
 
 2 30-7 
 
 99 
 
 127 
 
 3 14-5 
 
 48 
 
 61 
 
 3 37-3 
 
 100 
 
 129 
 
 21-1 
 
 3 
 
 49 
 
 63 
 
 1 4 
 
 200 
 
 258 
 
 1 2-3 
 
 50 
 
 64 
 
 2 10-6 
 
 300 
 
 387 
 
 1 23-6 
 
 
 
 
 51 
 
 65 
 
 3 17-2 
 
 - 400 
 
 516 
 
 2 4-6 
 
 Acres. 
 
 
 
 52 
 
 67 
 
 23-8 
 
 600 
 
 645 
 
 2 26'8 
 
 1 
 
 1 
 
 1 ()-6 
 
 53 
 
 68 
 
 1 30-4 
 
 600 
 
 774 
 
 3 6-9 
 
 2 
 
 2 
 
 2 13-2 
 
 54 
 
 69 
 
 2 37 
 
 700 
 
 903 
 
 3 28-1 
 
 3 
 
 ••? 
 
 3 19-8 
 
 65 
 
 71 
 
 3-6 
 
 800 
 
 1,033 
 
 9-2 
 
 4 
 
 5 
 
 26-4 
 
 56 
 
 72 
 
 1 10-2 
 
 900 
 
 1,162 
 
 30-4 
 
 5 
 
 6 
 
 1 33 
 
 57 
 
 73 
 
 2 16-8 
 
 1,000 
 
 1,291 
 
 1 11-6 
 
84 
 
 Table III. — For converting Statute Measure into Irish or 
 Plantation Measure. 
 
 Stat. 
 
 Irish. 
 
 Stat. 
 
 Irish. 
 
 Stat. 
 
 Irish. 
 
 
 Perches. 
 
 A. 
 
 R. p. dec. 
 
 Acrcg. 
 
 A. 
 
 R. P. dec. 
 
 Acres. 
 
 A. 
 
 R. P. dec. 
 
 
 1 
 
 
 
 0-6 
 
 6 
 
 3 
 
 2 32-6 
 
 58 
 
 35 
 
 3 9 
 
 
 2 
 
 
 
 1-2 
 
 7 
 
 4 
 
 1 11-4 
 
 59 
 
 36 
 
 1 27-8 
 
 
 3 
 
 
 
 rs 
 
 8 
 
 4 
 
 3 30-2 
 
 60 
 
 37 
 
 6-5 
 
 
 4 
 
 
 
 2-5 
 
 9 
 
 a 
 
 2 9 
 
 61 
 
 37 
 
 2 25-3 
 
 
 * 5 
 
 
 
 3 
 
 10 
 
 6 
 
 27-7 
 
 62 
 
 38 
 
 1 4 
 
 
 . 6 
 
 
 
 37 
 
 ]l 
 
 6 
 
 3 6-5 
 
 63 
 
 38 
 
 3 22-8 
 
 
 7 
 
 
 
 4-3 
 
 12 
 
 7 
 
 1 25-3 
 
 64 
 
 39 
 
 2 1-6 
 
 
 8 
 
 
 
 4-9 
 
 13 
 
 8 
 
 4 
 
 65 
 
 40 
 
 20-4 
 
 
 9 
 
 
 
 5-5 
 
 14 
 
 8 
 
 2 22-8 
 
 66 
 
 40 
 
 2 39-1 
 
 
 10 
 
 
 
 G-1 
 
 15 
 
 9 
 
 1 1-6 
 
 67 
 
 41 
 
 1 17-9 
 
 
 11 
 
 
 
 (5-8 
 
 16 
 
 9 
 
 3 20-3 
 
 68 
 
 41 
 
 3 36-7 
 
 
 12 
 
 
 
 7-4 
 
 17 
 
 10 
 
 1 39- 1 
 
 69 
 
 42 
 
 2 15'5 
 
 
 13 
 
 
 
 •0 8 
 
 18 
 
 11 
 
 17-9 
 
 70 
 
 43 
 
 34-3 
 
 
 14 
 
 
 
 8-6 
 
 19 
 
 11 
 
 2 36-7 
 
 71 
 
 43 
 
 3 131 
 
 
 15 
 
 
 
 9-3 
 
 20 
 
 12 
 
 1 15-6 
 
 72 
 
 44 
 
 1 31-9 
 
 
 16 
 
 
 
 9-9 
 
 21 
 
 12 
 
 3 34-3 
 
 73 
 
 45 
 
 10-6 
 
 
 17 
 
 
 
 10-5 
 
 22 
 
 13 
 
 2 13 
 
 74 
 
 45 
 
 2 29-4 
 
 
 18 
 
 
 
 11-1 
 
 23 
 
 14 
 
 31-8 
 
 75 
 
 46 
 
 1 8-2 
 
 
 19 
 
 
 
 n-7 
 
 24 
 
 14 
 
 3 10-6 
 
 76 
 
 46 
 
 3 26-9 
 
 
 20 
 
 
 
 12-3 
 
 25 
 
 15 
 
 1 29-4 
 
 77 
 
 47 
 
 2 5-7 
 
 
 21 
 
 
 
 12-9 
 
 26 
 
 16 
 
 8-1 
 
 78 
 
 48 
 
 24-5 
 
 
 22 
 
 
 
 13-6 
 
 27 
 
 16 
 
 2 26-9 
 
 79 
 
 48 
 
 3 3-3 
 
 
 23 
 
 
 
 14-2 
 
 28 
 
 17 
 
 1 5-7 
 
 80 
 
 49 
 
 1 22 
 
 
 24 
 
 
 
 14-8 
 
 29 
 
 17 
 
 3 24-5 
 
 81 
 
 50 
 
 0-8 
 
 
 25 
 
 
 
 15-4 
 
 30 
 
 18 
 
 2 3-2 
 
 82 
 
 50 
 
 2 19-5 
 
 
 26 
 
 
 
 16-1 
 
 31 
 
 19 
 
 22 
 
 83 
 
 51 
 
 38-3 
 
 
 27 
 
 
 
 16-6 
 
 32 
 
 19 
 
 3 0-8 
 
 84 
 
 51 
 
 3 17-1 
 
 
 28 
 
 
 
 17-3 
 
 33 
 
 20 
 
 1 19-6 
 
 85 
 
 62 
 
 1 35-9 
 
 
 29 
 
 
 
 17-9 
 
 34 
 
 20 
 
 3 38-4 
 
 86 
 
 53 
 
 14-7 
 
 
 30 
 
 
 
 18-5 
 
 35 
 
 21 
 
 2 17-2 
 
 87 
 
 53 
 
 2 33-4 
 
 
 31 
 
 
 
 19-1 
 
 36 
 
 22 
 
 35-9 
 
 88 
 
 64 
 
 1 12-2 
 
 
 32 
 
 
 
 19-7 
 
 37 
 
 22 
 
 3 14-7 
 
 89 
 
 54 
 
 3 31 
 
 
 33 
 
 
 
 20-4 
 
 38 
 
 23 
 
 1 33-5 
 
 90 
 
 65 
 
 2 9-8 
 
 
 34 
 
 
 
 21 
 
 39 
 
 24 
 
 12-3 
 
 91 
 
 56 
 
 28-5 
 
 
 35 
 
 
 
 21-6 
 
 40 
 
 24 
 
 2 31 
 
 92 
 
 66 
 
 3 7-3 
 
 
 36 
 
 
 
 22-2 
 
 41 
 
 25 
 
 U 9-7 
 
 93 
 
 57 
 
 1 26-1 
 
 
 37 
 
 
 
 22-8 
 
 42 
 
 25 
 
 2 28-5 
 
 94 
 
 58 
 
 4-9 
 
 
 38 
 
 
 
 23-4 
 
 43 
 
 26 
 
 2 7-3 
 
 95 
 
 58 
 
 2 23-6 
 
 
 39 
 
 
 
 24-1 
 
 44 
 
 27 
 
 26 
 
 96 
 
 59 
 
 1 2-4 
 
 
 
 
 
 45 
 
 27 
 
 3 4-8 
 
 97 
 
 59 
 
 3 21-2 
 
 
 Roods. 
 
 
 
 46 
 
 28 
 
 1 23-5 
 
 98 
 
 60 
 
 2 
 
 
 o 
 
 
 
 
 
 24-7 
 
 1 9-4 
 1 34 
 
 47 
 
 29 
 
 2-3 
 
 99 
 
 61 
 
 18-8 
 
 
 48 
 
 29 
 
 2 211 
 
 lOO 
 
 61 
 
 2 37-5 
 
 
 3 
 
 49 
 
 30 
 
 39-9 
 
 200 
 
 123 
 
 1 351 
 
 
 60 
 
 30 
 
 3 18-7 
 
 300 
 
 1^5 
 
 32-6 
 
 
 
 
 
 51 
 
 31 
 
 1 37-5 
 
 400 
 
 246 
 
 3 30-2 
 
 
 Acres. 
 
 
 
 62 
 
 32 
 
 16-3 
 
 500 
 
 308 
 
 2 27-7 
 
 
 1 
 
 
 
 2 18-8 
 
 63 
 
 32 
 
 2 35-1 
 
 600 
 
 370 
 
 1 25-3 
 
 
 2 
 
 1 
 
 37-5 
 
 64 
 
 33 
 
 1 13-9 
 
 700 
 
 432 
 
 22-8 
 
 
 3 
 
 1 
 
 3 16-3 
 
 55 
 
 33 
 
 3 32-7 
 
 800 
 
 493 
 
 3 20-4 
 
 
 4 
 
 2 
 
 J 351 
 
 56 
 
 34 
 
 2 11-5 
 
 900 
 
 555 
 
 2 17-9 
 
 
 5 
 
 3 
 
 13-9 
 
 67 
 
 35 
 
 30-3 
 
 1,000 
 
 617 
 
 1 15-5 
 
 
85 
 
 Table IV. — For converting Statute Measure into Cunningliam 
 Measure, 
 
 Stat. 
 
 CunniDgham. 
 
 Stat. 
 
 Cunn 
 
 ingham. 
 
 Stat. 
 
 Cunnic 
 
 ghain. 
 
 Perches. 
 
 A. 
 
 R. p. dec. 
 
 Acres. 
 
 A. 
 
 R. p. dec. 
 
 Acres. 
 
 A. 
 
 R. P. dec. 
 
 1 
 
 
 
 0-8 
 
 6 
 
 4 
 
 2 23-4 
 
 58 
 
 44 
 
 3 26-4 
 
 2 
 
 
 
 1-5 
 
 7 
 
 5 
 
 1 27-3 
 
 69 
 
 45 
 
 2.30-3 
 
 3 
 
 
 
 2-3 
 
 8 
 
 6 
 
 31-2 
 
 60 
 
 46 
 
 1 34-2 
 
 4 
 
 
 
 3-1 
 
 9 
 
 6 
 
 3 35-1 
 
 61 
 
 47 
 
 38-1' 
 
 5 
 
 
 
 3-9 
 
 10 
 
 7 
 
 2 39 
 
 62 
 
 48 
 
 2 
 
 6 
 
 
 
 4-6 
 
 11 
 
 8 
 
 2 2-9 
 
 63 
 
 48 
 
 3 6-9 
 
 7 
 
 
 
 5-4 
 
 12 
 
 9 
 
 1 6-8 
 
 64 
 
 49 
 
 2 9-9 
 
 8 
 
 
 
 6-2 
 
 13 
 
 10 
 
 10-7 
 
 65 
 
 £0 
 
 1 1.3-8 
 
 9 
 
 
 
 6-9 
 
 14 
 
 10 
 
 3 14-6 
 
 66 
 
 51 
 
 17-7 
 
 10 
 
 
 
 7-7 
 
 15 
 
 11 
 
 2 18-5 
 
 67 
 
 51 
 
 3 21-6 
 
 11 
 
 
 
 8-5 
 
 16 
 
 12 
 
 1 22-4 
 
 68 
 
 52 
 
 2 25-5 
 
 12 
 
 
 
 9-3 
 
 17 
 
 13 
 
 26-4 
 
 69 
 
 53 
 
 1 29-4 
 
 13 
 
 
 
 10-1 
 
 18 
 
 13 
 
 3 30-3 
 
 70 
 
 54 
 
 33-3 
 
 14 
 
 
 
 10-8 
 
 19 
 
 14 
 
 2 34-2 
 
 71 
 
 54 
 
 3 37-2 
 
 15 
 
 
 
 11-6 
 
 20 
 
 15 
 
 1 38-1 
 
 72 
 
 65 
 
 3 1-1 
 
 16 
 
 
 
 12-4 
 
 21 
 
 16 
 
 1 2 
 
 73 
 
 66 
 
 2 5 
 
 17 
 
 
 
 13-2 
 
 22 
 
 17 
 
 5-9 
 
 74 
 
 57 
 
 1 8-9 
 
 18 
 
 
 
 13-9 
 
 23 
 
 17 
 
 3 9-8 
 
 75 
 
 68 
 
 12-8 
 
 19 
 
 
 
 14-7 
 
 24 
 
 18 
 
 2 13-7 
 
 76 
 
 68 
 
 3 16-7 
 
 20 
 
 
 
 15-5 
 
 25 
 
 19 
 
 1 17-6 
 
 77 
 
 59 
 
 2 20-6 
 
 21 
 
 
 
 16-3 
 
 26 
 
 20 
 
 21-5 
 
 78 
 
 60 
 
 1 24-5 
 
 22 
 
 
 
 17-0 
 
 27 
 
 20 
 
 3 25-4 
 
 79 
 
 61 
 
 28-4 
 
 23 
 
 
 
 17-8 
 
 28 
 
 21 
 
 2 29-3 
 
 80 
 
 61 
 
 3 32-3 
 
 24 
 
 
 
 18-6 
 
 29 
 
 22 
 
 1 33-2 
 
 81 
 
 62 
 
 2 36-2 
 
 25 
 
 
 
 19-4 
 
 30 
 
 23 
 
 37-1 
 
 82 
 
 63 
 
 2 
 
 26 
 
 
 
 20-1 
 
 31 
 
 24 
 
 1 
 
 83 
 
 64 
 
 1 4 
 
 27 
 
 
 
 9 20-9 
 
 32 
 
 24 
 
 3 4-9 
 
 84 
 
 65 
 
 7-9 
 
 28 
 
 
 
 21-7 
 
 33 
 
 25 
 
 2 8-8 
 
 85 
 
 65 
 
 3 11-8 
 
 29 
 
 
 
 22-5 
 
 34 
 
 26 
 
 1 12-7 
 
 86 
 
 66 
 
 2 16-7 
 
 30 
 
 
 
 23-2 
 
 35 
 
 27 
 
 16-6 
 
 87 
 
 67 
 
 1 19-6 
 
 31 
 
 
 
 24 
 
 36 
 
 27 
 
 3 20-5 
 
 88 
 
 68 
 
 23-5 
 
 32 
 
 
 
 24-8 
 
 37 
 
 28 
 
 2 24-4 
 
 89 
 
 68 
 
 3 27-4 
 
 33 
 
 
 
 25-6 
 
 38 
 
 29 
 
 1 28-3 
 
 90 
 
 69 
 
 2 31-4 
 
 34 
 
 
 
 26-3 
 
 39 
 
 30 
 
 32-3 
 
 91 
 
 70 
 
 1 35-3 
 
 35 
 
 
 
 27-1 
 
 40 
 
 30 
 
 3 36-2 
 
 92 
 
 71 
 
 39-2 
 
 36 
 
 
 
 27-9 
 
 41 
 
 31 
 
 3 
 
 93 
 
 72 
 
 3-1 
 
 37 
 
 
 
 28-6 
 
 42 
 
 32 
 
 2 4 
 
 94 
 
 72 
 
 2 7 
 
 38 
 
 
 
 29-4 
 
 43 
 
 33 
 
 1 r-9 
 
 95 
 
 73 
 
 2 10-9 
 
 39 
 
 
 
 30-2 
 
 44 
 
 34 
 
 11-8 
 
 96 
 
 74 
 
 1 14-8 
 
 
 
 
 45 
 
 34 
 
 3 15-7 
 
 97 
 
 75 
 
 18-7 
 
 Roods. 
 
 
 
 46 
 
 35 
 
 2 19-6 
 
 98 
 
 75 
 
 3 22-6 
 
 
 
 
 
 
 31 
 
 1 21-9 
 
 2 12-9 
 
 47 
 
 36 
 
 1 23-5 
 
 99 
 
 76 
 
 2 26-6 
 
 1 
 
 2 
 3 
 
 48 
 
 37 
 
 27-4 
 
 100 
 
 77 
 
 1 30-4 
 
 49 
 
 .37 
 
 3 31-3 
 
 200 
 
 154 
 
 3 20-8 
 
 50 
 
 38 
 
 2 35-2 
 
 300 
 
 232 
 
 I 11-2 
 
 
 
 
 51 
 
 39 
 
 1 391 
 
 400 
 
 309 
 
 3 1-6 
 
 Acres. 
 
 
 
 62 
 
 40 
 
 1 3 
 
 600 
 
 387 
 
 32 
 
 1 
 
 
 
 3 3-9 
 
 53 
 
 41 
 
 6-9 
 
 600 
 
 464 
 
 2 22-4 
 
 2 
 
 1 
 
 2 7-8 
 
 54 
 
 41 
 
 3 10-8 
 
 700 
 
 542 
 
 12-8 
 
 3 
 
 2 
 
 1 11-7 
 
 65 
 
 42 
 
 2 14-7 
 
 800 
 
 619 
 
 2 3-2 
 
 4 
 
 3 
 
 15-6 
 
 66 
 
 43 
 
 1 18-6 
 
 900 
 
 696 
 
 3 33-6 
 
 ' 
 
 1 3 
 
 3 19-5 
 
 57 
 
 44 
 
 22-5 
 
 1,000 
 
 774 
 
 1 24 
 
 
 
86 
 
 Table V. — Showing the relative Proportions of the Produce of an 
 Irish and Statute Acre. 
 
 
 
 
 Equivalent 
 
 
 
 
 Equ 
 
 ivalent 
 
 
 
 
 Eqv 
 
 iyalent 1 
 
 Pel 
 
 Irish 
 
 toper 
 
 Per Irish 
 
 to 
 
 per 
 
 Per Irish 
 
 to per 
 
 A 
 
 ere. 
 
 
 Statute Acre. 
 
 Acre. 
 
 
 statute Acre. 
 
 A 
 
 ere. 
 
 
 Statute Acre. 
 
 Cwt. 
 
 qr. 
 
 lb. 
 
 Cwt. qr. lb. 
 
 Cwt. 
 
 qr. 
 
 lb. 
 
 Cwt. 
 
 qr. lb. 
 
 Cwt. 
 
 qr. 
 
 lb. 
 
 Cwt. 
 
 qr. lb. 
 
 1 
 
 
 
 
 
 2 13 
 
 15 
 
 
 
 
 
 9 
 
 1 1 
 
 28 
 
 
 
 
 
 17 
 
 1 4 
 
 2 
 
 
 
 
 
 1 2t) 
 
 16 
 
 
 
 
 
 9 
 
 3 14 
 
 29 
 
 
 
 
 
 17 
 
 3 17 
 
 3 
 
 
 
 
 
 1 3 11 
 
 17 
 
 
 
 
 
 10 
 
 1 27 
 
 30 
 
 
 
 
 
 18 
 
 2 2 
 
 4 
 
 
 
 
 
 2 1 24 
 
 18 
 
 
 
 
 
 11 
 
 12 
 
 31 
 
 
 
 
 
 19 
 
 15 
 
 b 
 
 
 
 
 
 3 
 
 19 
 
 
 
 
 
 11 
 
 2 23 
 
 32 
 
 
 
 
 
 19 
 
 2 28 
 
 6 
 
 
 
 
 
 3 2 22 
 
 20 
 
 
 
 
 
 12 
 
 1 10 
 
 33 
 
 
 
 
 
 20 
 
 1 13 
 
 7 
 
 
 
 
 
 4 1 8 
 
 21 
 
 
 
 
 
 12 
 
 3 24 
 
 34 
 
 
 
 
 
 20 
 
 3 26 
 
 8 
 
 
 
 
 
 4 3 21 
 
 22 
 
 
 
 
 
 13 
 
 2 9 
 
 35 
 
 
 
 
 
 21 
 
 2 12 
 
 9 
 
 
 
 
 
 5 2 6 
 
 23 
 
 
 
 
 
 14 
 
 25 
 
 36 
 
 
 
 
 
 22 
 
 25 
 
 10 
 
 
 
 
 
 6 19 
 
 24 
 
 
 
 
 
 14 
 
 3 7 
 
 37 
 
 
 
 
 
 22 
 
 3 10 
 
 11 
 
 
 
 
 
 6 3 4 
 
 25 
 
 
 
 
 
 15 
 
 1 20 
 
 38 
 
 
 
 
 
 23 
 
 1 23 
 
 12 
 
 
 
 
 
 7 1 17 
 
 26 
 
 
 
 
 
 16 
 
 5 
 
 39 
 
 
 
 
 
 24 
 
 8 
 
 13 
 
 
 
 
 
 8 2 
 
 27 
 
 
 
 
 
 16 
 
 2 18 
 
 40 
 
 
 
 
 
 24 
 
 2 21 
 
 14 
 
 
 
 
 
 8 2 16 
 
 
 
 
 
 
 
 
 
 
 
 Table VI. — Showing the relative Proportions of Produce on an 
 Irish and Cunningham Acre. 
 
 
 
 
 Equivalent 
 
 
 
 
 Equivalent 
 
 
 
 
 Equivalent 
 
 Per Irish 
 
 to per 
 
 Per Irish 
 
 to per 
 
 Per Irish 
 
 to per 
 
 Acre. 
 
 
 Cun 
 
 Acre. 
 
 Acre. 
 
 
 Cun. Acre. 
 
 Acre. 
 
 
 Cun. Acre. 
 
 Cwt. 
 
 qr. 
 
 lb. 
 
 Cwt. 
 
 qr. lb. 
 
 Cwt. 
 
 qr. 
 
 lb. 
 
 Cwt. qr. lb. 
 
 Cwt. 
 
 qr. 
 
 lb. 
 
 Cwt. qr. lb. 
 
 1 
 
 
 
 
 
 
 
 3 5 
 
 15 
 
 
 
 
 
 11 3 23 
 
 28 
 
 
 
 
 
 22 1 8 
 
 2 
 
 
 
 
 
 1 
 
 2 10 
 
 16 
 
 
 
 
 
 12 3 
 
 29 
 
 
 
 
 
 23 13 
 
 3 
 
 
 
 
 
 2 
 
 1 15 
 
 17 
 
 
 
 
 
 13 2 5 
 
 30 
 
 
 
 
 
 23 3 18 
 
 4 
 
 
 
 
 
 3 
 
 21 
 
 18 
 
 
 
 
 
 14 1 11 
 
 31 
 
 
 
 
 
 24 2 23 
 
 5 
 
 
 
 
 
 3 
 
 3 26 
 
 19 
 
 
 
 
 
 15 16 
 
 32 
 
 
 
 
 
 25 2 1 
 
 6 
 
 
 
 
 
 4 
 
 3 3 
 
 20 
 
 
 
 
 
 15 3 21 
 
 33 
 
 
 
 
 
 26 1 6 
 
 7 
 
 
 
 
 
 5 
 
 2 9 
 
 21 
 
 
 
 
 
 16 2 27 
 
 34 
 
 
 
 
 
 27 11 
 
 8 
 
 
 
 
 
 6 
 
 1 14 
 
 22 
 
 
 
 
 
 17 2 4 
 
 35 
 
 
 
 
 
 27 3 17 
 
 9 
 
 
 
 
 
 7 
 
 19 
 
 23 
 
 
 
 
 
 18 1 9 
 
 36 
 
 
 
 
 
 28 2 22 
 
 10 
 
 
 
 
 
 7 
 
 3 24 
 
 24 
 
 
 
 
 
 19 14 
 
 37 
 
 
 
 
 
 29 1 27 
 
 11 
 
 
 
 
 
 8 
 
 3 2 
 
 25 
 
 
 
 
 
 19 3 20 
 
 38 
 
 
 
 
 
 30 1 4 
 
 12 
 
 
 
 
 
 9 
 
 2 7 
 
 26 
 
 
 
 
 
 20 2 25 
 
 39 
 
 
 
 
 
 31 10 
 
 13 
 
 
 
 
 
 10 
 
 1 12 
 
 27 
 
 
 
 
 
 21 2 2 
 
 40 
 
 
 
 
 
 31 3 15 
 
 14 
 
 
 
 
 
 11 
 
 18 
 
 
 
 
 
 
 
 
 
Table VII. — Showing the relative Acreable Value of Irish and 
 Statute Measure. 
 
 Per Irish 
 
 Equivalent to 
 
 Per Irish 
 
 Eq 
 
 uivalent to 
 
 Peril 
 
 ish 
 
 Equivalent to 
 
 Acre. 
 
 per 
 Statute Acre. 
 
 Acre 
 
 
 per 
 Statute Acre. 
 
 Acre. 
 
 per 
 Statute Acre. 
 
 £ s. 
 
 d. 
 
 £ 
 
 s. d. dec. 
 
 £ s. 
 
 d. 
 
 £ 
 
 s. d. dec. 
 
 £ s. 
 
 d. 
 
 £ s. d. dec. 
 
 
 
 1 
 
 
 
 0-617 
 
 3 
 
 
 
 
 
 1 10-2 
 
 16 
 
 
 
 9 10-4 
 
 
 
 2 
 
 
 
 1-2 
 
 4 
 
 
 
 
 
 2 6-6 
 
 17 
 
 
 
 10 6-8 
 
 
 
 3 
 
 
 
 1-8 
 
 6 
 
 
 
 
 
 3 1 
 
 18 
 
 
 
 11 1-2 
 
 
 
 4 
 
 
 
 2-4 
 
 6 
 
 
 
 
 
 3 8-4 
 
 19 
 
 
 
 on 8-6 
 
 
 
 5 
 
 
 
 3 
 
 7 
 
 
 
 
 
 4 3-8 
 
 1 
 
 
 
 12 41 
 
 
 
 6 
 
 
 
 3-7 
 
 8 
 
 
 
 
 
 4 11-2 
 
 1 10 
 
 
 
 18 6-2 
 
 
 
 7 
 
 
 
 4-3 
 
 9 
 
 
 
 
 
 5 e-Q 
 
 2 
 
 
 
 1 4 8-3 
 
 
 
 8 
 
 
 
 4-9 
 
 10 
 
 
 
 
 
 6 2 
 
 2 10 
 
 
 
 1 10 10-4 
 
 
 
 9 
 
 
 
 6-5 
 
 11 
 
 
 
 
 
 6 9-4 
 
 3 
 
 
 
 1 17 0-4 
 
 
 
 10 
 
 
 
 6-1 
 
 12 
 
 
 
 
 
 7 4-8 
 
 3 10 
 
 
 
 2 3 2-5 
 
 
 
 11 
 
 
 
 6-7 
 
 13 
 
 
 
 
 
 8 0-3 
 
 4 
 
 
 
 2 9 4-6 
 
 1 
 
 
 
 
 
 7-4 
 
 14 
 
 
 
 
 
 8 7-6 
 
 4 10 
 
 
 
 2 15 6-7 
 
 2 
 
 
 
 
 
 1 2-8 
 
 15 
 
 
 
 
 
 9 3 
 
 5 
 
 
 
 3 1 8 
 
 Table VIII. — Showing the Comparative Value of the Statute and 
 Irish Acres. 
 
 Per Statute 
 
 Ec 
 
 uivalent to 
 
 Per Statute 
 
 Equivalent to 
 
 Per Statute 
 
 Equivalent to 
 
 Acre. 
 
 I 
 
 per 
 rish Acre. 
 
 Acre 
 
 
 Irish Acre. 
 
 
 Acte. 
 
 Irish Acre. 
 
 £ s. d. 
 
 £ 
 
 s. d. dec. 
 
 £ s. 
 
 d. 
 
 £ s. d. dec. 
 
 £ 
 
 s. d. 
 
 £ *. d.dec. 
 
 1 
 
 
 
 1-6198 
 
 3 
 
 
 
 4 10-3 
 
 
 
 16 
 
 1 5 11 
 
 2 
 
 
 
 3-2 
 
 4 
 
 
 
 6 5-7 
 
 
 
 17 
 
 1 7 6-4 
 
 3 
 
 
 
 4-8 
 
 5 
 
 
 
 8 1-1 
 
 
 
 18 
 
 19 1-8 
 
 4 
 
 
 
 6-4 
 
 6 
 
 
 
 9 8-6 
 
 
 
 19 
 
 1 10 9-3 
 
 5 
 
 
 
 8 
 
 7 
 
 
 
 11 4 
 
 1 
 
 
 
 1 12 4-7 
 
 6 
 
 
 
 9-7 
 
 8 
 
 
 
 12 11-4 
 
 1 
 
 10 
 
 2 8 7 
 
 7 
 
 
 
 11-3 
 
 9 
 
 
 
 14 6-9 
 
 2 
 
 
 
 3 4 9-5 
 
 8 
 
 
 
 1 0-9 
 
 10 
 
 
 
 16 2-3 
 
 2 
 
 10 
 
 4 11-9 
 
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