THE CADASTRE IN SPAIN 1 33 



The difference between the two gives the net yield. This analy- 

 tical and direct method for estabUshing the net yield has been abandoned, 

 for in practice it presents many inconveniences, amongst others the difficulty 

 of attaining uniformity in the principles on which the various officers en- 

 trusted with the valuation proceed. 



To arrive at this uniformity, technical accuracy has been somewhat 

 sacrificed ; a synthetic system has been followed for the direct calculation of 

 each of the three elements of the net revenue. The revenue is calculated from 

 verbal information or from documents, the interest from the capital of the 

 farm by means of direct calculation (easier than in the case of the gross pro- 

 duction), and the adoption of a tmiform rate or one the fluctuations of 

 which are regulated in advance, and the profits of the farmer, on the sup- 

 position that they form such or such a percentage of the capital for working 

 expenses, which may also be established in advance ; there is thus also 

 a typical quantity for each class of cultivation varying generally in- 

 versely with the degree of intensity of cultivation (i). 



These individual valuations are in relation to each of the terms of the 

 table of classes of cultivation and degrees of intensity prepared by the cad- 

 astre officials for each municipal district with the intervention of the respect- 

 ive local executive committees. In order to obtain as nearly as possible a 

 uniform standard for an entire province, this work of valuation is not directed 

 by the officials of the cadastre individually, but by all those of the pro- 

 vince together, with the addition of the officials of the adjacent provinces. 

 They are all jointly responsible for all the valuations. 



The agreement once come to between the officials and the municipal 

 executive councils in regard to the table of classes of culltivation and 

 degrees of intensity of production, and with regard to the types of valu- 

 ation per hectare, publication is made of the results obtained, so that any 

 complaints may be sent in. When examination has been made of these 

 and a settlement come to, the last operation of the preUminary cadastre 

 is undertaken, that of the total valuations, namely the appUcation of typical 

 estimates corresponding with each of the parcels or their subdivisions, by 

 multiplying their areas by the respective units of value. 



* 

 * * 



The principal documents making up the preliminary cadastre of agri- 

 cultural wealth and livestock in each municipal district are as follows : 



[a) A plan of the district on the scale of i in 25,000, on which are marked 

 in numerical oider all the polygons into which it is divided by roads and 

 waterways. 



(i) This mode of valuation is not that enioined by the law of March 23id., 1906. The 

 law of December 29th., 1910 authorized the Minister of Finance to vary the methods o 

 valuation establis'aed by the prev'ous law, rendering them more simple, and this variation 

 was entered in the regulations of October 23rd., 1913. 



