132 SPAIN - MISCELLANEOUS 



areas is equal to that of the polygon, the entry in which the area declared 

 by the landho der agrees with that arrived at by the personal estimation 

 of the officer becomes final. When there is no agreement between the indic- 

 ations, it is obtained by means of a new declaration or a new examination 

 or by direct measurement in case the disagreement continues. 



When the total of the areas declared does not agree with that of the 

 polygon, new declarations are asked for until an agreement is arrived at, and 

 then the same course is followed as in the previous instance. 



If, in spite of these second declarations, the amount of the areas does 

 not correspond with that of the polygon, as a last resort, all the parcels it 

 contains are measured. 



In order that there may be agreement between the recognised area 

 of the parcels and that which has been declared by their owners, there must 

 be added to all these operations that of the comparison of the declarations. 



The classification of the claracteristics provisionally given in the 

 period of survey operations, is made final if it agrees with the classification 

 declared. If it is not final from the administrative point of view, it is for 

 the superior officer of the official employed for the cadastre to decide, after 

 hearing both sides and the mimicipal executive committee. Against his 

 decision, there is the usual appeal allowed in Spanish administrative law. 



As this characteristic is closely connected with the valuation, and 

 since it is included in the economic group, it is made definite at the same 

 time as the valuation and in the same manner : it is only exceptionally that 

 an independent course is followed. 



Period of Valuation. The land tax in Spain is levied on all revenue 

 derived from the cultivation of the land directly, or indirectly, by means 

 of livestock improvement. 



In this revenue is included ' 



(a) revenue from the land and its permanent improvement; 



(b) The annual interest on capital intended for the cultivation of 

 the soil or for the livestock it may support, or needed for agricultural 

 work; 



(c) The profits of the agriculturist or livestock improver. 



To determine the amount of this revenue, balance sheets are prepared 

 showing the gross annual produce corresponding with each degree of in- 

 tensity of production for each class of cultivation, in relation to the unit of 

 area and the expenditure necessary to obtain the produce. The expend- 

 iture is classified as follows : 



on Human Labour 

 ,, Animal Labour ^ 



Actual Annual Expenditure { ,, Manure and Seeds 



,, Irrigation 

 ,, Insurance 



„ Furniture and Agricultural 



Extinction of Debt I Implements 



/ ,, Buildings and Improvements 



