134 SPAIN - MISCELLANEOUS 



{b) A tracing of the parcels for each polygon, on which, on the same 

 scale of I in 12,500 are shown the details of the parcels and their subdi- 

 visions, their numerical order on the polygon and the indications of the 

 crops and the various classes of land. 



(c) The table of valuation types referring to the various kinds of cul- 

 tivation and the various degrees of intensity of production in each case. 



{d) The cadastral folios, one for each parcel, on which all their charac- 

 teristics are shown and the administrative action preceding their final regis- 

 tration. These folios are preserved in the archives in their numerical 

 order. 



(e) The cadastral register, in which are noted, in the order of the poly- 

 gons, their description for cadastral purposes, the physical and economic 

 characteristics of their parcels and a summary of the areas to which each 

 type of valuation has been applied. 



This book has at the end a sufficient number of blank pages on which 

 to note the variations that may occur in the characteristics of the parcels 

 registered in it. 



(/) The land book in which note is made of the legal characteristics 

 in the same order as in the previously mentioned book. This book also 

 contains blank pages in view of future changes. 



The reason for noting the kind of tenure in a separate book, is the 

 excessive variation of this characteristic in comparison with the others. 



(g) The schedules of real estate, one for each holding, on which are 

 shown all the parcels within the municipal jurisdiction, with only those 

 details indispensable for the collection of the tax. 



These schedules are preserved in the archives in alphabetical order 

 of the names of the landowners. 



The variations to which the characteristics are continually subject 

 necessitate the addition to the corresponding detailed tracings of pages 

 of plans showing these alterations, the cancellation of the corresponding 

 entries in the cadastre register and the land register, with addition of new 

 entries on the blank leaves, as the alterations take place, and the sub- 

 stitution of the leaves of the cadastre and schedules of holdings, by other 

 equivalents, on which the new characteristics are entered. 



Fiscal Period. ■ — When once the prefiminary cadastre is completed, the 

 period of its application, which is almost exclusively fiscal, begins. It is 

 easy to understand, in fact, that its applications are very rare for legal pur- 

 poses, for the parcels have not been bounded in a legal sense ; nor have 

 their limits been fixed on the spot, and account has not been taken of them 

 when registering the state of possession (not that of ownership), and, 

 finally, only the declaration of the presumptive owner has been given and 

 only on condition of its not being impugned by the municipal executive com- 

 mittee or any other proprietor. 



However, the law of 1906 requires that the evolution of the cadastre shall 

 not be arrested at this point. It requires that, once the preliminary cadastre 

 is terminated, it be gradually transformed into a detailed cadastre. But, 

 as it leaves the procedure to be followed for this transformation rather ob- 



