NEW VAI,UATION OF UNBUILT ON LAND T49 



proceed to compare the scales in order to see if the valuations were in pro- 

 portion to each other in the various communes and lists. They had, finally, 

 in the same way, to compare the scales of their own department and those 

 of the adjacent departments. 



It was further the duty of the inspectors to propose any amendments 

 they considered it advisable to make in the scales and to interchange with 

 their colleagues the communications necessary to ensure an agreement be- 

 tween the valuations in the case of communes situated on each side of the 

 departmental Hmits. 



Thanks to this group of measures'and the care taken by the various 

 agents in carrying them out, the valuation scales, which are in some sort 

 the very framework of the large undertaking ordered by the law of Decem- 

 ber 31st., 1907, offer, there is no doubt, the best guarantee of accuracy 

 and proportion. 



These are, in brief, the methods which were followed by the officers 

 engaged in the work for the new valuation. 



Let us add that the holdings to be valued in this way correspond with 

 13,440,226 land tax papers for 154,789,052 parcels. The operations were 

 begun in the course of the year 1908, but, as that year was devoted to the 

 preparation of the instructions and to their trial application in each 

 department (to be precise in 169 communes), it is only since 1909 that 

 the operations in question could take their normal course. The}' were 

 finally completed in the first few months of 1913. 



Availing themselves of the right granted them, 142,186 landlords made 

 application for copies of the documents relating to their land. These 

 applications led to the consignment of 172,120 abstracts relating to 

 7,094,929 parcels. 



The number of landowners who made objections, whether the}' had 

 previously made the above application or not, was 120,085. 



The objections made affected 23,186 communes ; their object was : 



{a) Revision of the rental value, in the case of 104,500 holdings 

 {b) Modification of the dvision of the rental 

 value per farm, in that of 3.958 „ 



(c) Rectification of errors of apportionment, in 



that of 24,072 ,, 



(d) Exemption from taxation, on the ground of 



new plantations or reafforestation, in that of ... . 3,827 



The results of the examination of the objections in regard to the rental 

 value may be summarised as follows : 



The objections applied to 0.84 % of the total number of holdings, 

 to 4 % of their area and 4 % of their rental value. 



