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of accurately measuring growing trees, it will be 

 found a most equitable and sure valuation. 



Count the exact number of trees in every distinct 

 wood, plantation, park, field, or farm, each by itself, 

 that will average five feet a tree, taking every 

 kind distinctly by themselves, and take the value of 

 each kind per foot at the fair market price, say at 

 what each kind would sell for delivered at the near- 

 est place of sale, after paying expense of carriage, 

 &c. say oak, ash, elm, and every other kind ; thus 

 having ascertained the number of every kind of tree 

 in the different plantations at five feet average mea- 

 sure, put down the selling price, and this gives you 

 their intrinsic value as they now stand. Now, sup- 

 posing this to be a plantation of trees to be cut down 

 for sale, this valuation is correct and just, but if such 

 a plantation of trees are for ornament, screen, shel- 

 ter, &c. &c. to be reared up to maturity as such, and 

 the whole in a healthy and thriving state, and yearly 

 increasing in size and value, as they naturally will do, 

 making annually from one to two feet of timber, and 

 supposing them to be oak and elm, or such like trees, 

 which will stand a value of 2s. per foot, making 10s. 

 per tree, their improving price as young healthy thriv- 

 ing trees, past all risk of failure as a plantation, should, 

 nor can it be less than ten per cent., as the very first 

 year's growth will make them much more valuable, 

 and every year they will be increasing in magnitude 

 and value, not equal only, but in a degree much more 

 than ten per cent. 



The next average of trees should be all those in 

 the plantation at ten feet. Now my reason for not 

 reducing the whole to one average is, what every one 

 the least acquainted with the value of timber knows, 



