144 FRANCE - MISCELLANEOUS 



then proceeded with the calculation of the rental value of all the parcels ; 

 then they forwarded the documents to the superintendents who had to 

 apportion these rental values per farm in the case of holdings for which 

 there were contracts of lease in course. Finally, the same officers wrote 

 and despatched letters communicating the results of the valuation to the 

 parties concerned. 



After the expiration of the period allowed to the latter to m.ake their 

 objections, these were carefully examined by the superintendents and 

 classifiers, after which the head officers made the necessary corrections in 

 their papers and prepared a table giving the general results of the work for 

 each commune per landholder. 



Such are, in outline, the methods adopted for the carrying out of the 

 work in connection vnth the valuation. This analysis gives us a sufficient 

 idea of the general lines of the system followed. It will, however, be very 

 useful to add a few details in explanation in regard to the m.ost important 

 and most delicate part of the work, that is to say the establishment of the 

 scale. 



The following explanations are consequently intended to show the 

 difficulties that had to be surmounted in this connection and the steps 

 taken to overcome them. 



Establishment of the scale. — It was first of all necessary for the superin- 

 tendents charged '^\dth the establishment of the scale to proceed to study 

 attentively the special conditions of agricultural holdings in each of the 

 communes in which they had to work. To this end, it was enjoined on them 

 not to visit the communes to ensure the actual execution of the work, 

 till they had collected all the data necessary to enable them to guide the 

 classifiers in their deliberations with profit and with authority. 



The average rental values per hectare shown on the scale were at first 

 inferred from the information supplied by the contracts of lease entered into 

 under ordinary conditions, as far as possible in the case of holdings of 

 average size situated in the commune. 



When sufficient information could not be obtained from these, it be- 

 came necessary to make use of documents of the same character relating to 

 land in the neighbouring communes. 



Finally, in default of documents, the average rental value per hectare 

 was fixed either by means of a comparison, or by calculating interest on the 

 market price ascertained from deeds of transfer, or by a direct estimation, 

 calculating the net yield of the holdings and deducting the amount of the 

 farm profits. 



The average values per hectare to be shown on the scale were calculated 

 according to similar methods. 



These general rules sufficed to enable the agents to fix the net re- 

 venue of such real estate as is usually leased by contract, as this revenue 

 is nothing else but its rental value. But it was necessary to give the tech- 

 nical staff accurate information in regard to the methods to be followed in 

 order to ascertain this net revenue in the case of certain classes of holdings 

 not habitually leased. We shall take as an example forest holdings. 



