230 



situation and soil, and all healthy, they will be past 

 all risk of failure at seven years old, and may be va- 

 lued by that time at ten per cent, as under, taking 

 always whatever the cost price may have been. 



After the plantations are 15 years of age as above, 

 the crop may be valued as timber trees, as they will 

 be fit for some purpose or another at this age, and 

 may be valued on the following principle as timber 

 trees. 



Timber trees. This includes all measurable tim- 

 ber trees, and for the sake of making it plain and 

 easily understood, I shall here strike the measure- 

 ment of the first description of trees at an average 

 of five feet only. Now, if the following method is 

 accurately attended to, and the valuators the least 

 acquainted with the prices of timber, and the method 



