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a person to value the timber of a tree for the sale of 

 an estate, when it is to be reared up to maturity and 

 to stand as ornament, and yearly increasing in size 

 both in trunk and top, in the same manner as he does 

 it when to be cut down for sale as timber. We shall 

 suppose a tree with ten feet of solid measurable 

 timber in its trunk, the said tree having a most beau- 

 tiful spreading top, (and growing in the pleasure 

 grounds and inseparably attached to the lands,) but 

 none of the branches of the top are measurable tim- 

 ber, and when the tree is valued for sale, nothing is 

 counted on the tops, taking the trunk or measurable 

 timber part of the tree as aforesaid, at ten feet, at two 

 shillings per foot, is one pound, this is all it is worth 

 if cut down as timber, and all it will sell for, the 

 branches or tops, as is customary, being allowed the 

 purchaser for his expense of cutting down and re- 

 moving, &c. goes to him for nothing. Now, suppos- 

 ing an estate to be sold at a valuation, and the trees 

 valued in this way, it is but evenhanded justice, says 

 a selling proprietor, I cut all the tops off the trees and 

 leave you only what is valued, and what you are to 

 pay me for ; you can ask no more. Only think how 

 an incoming tenant would stand appalled to have the 

 tops of the trees about his pleasure grounds, (their 

 only beauty,) all loped off. No, no, he would at 

 once say, I will most cheerfully pay as much for the 

 top of yonder tree as its trunk, it is such a perfect 

 beauty. The tops of trees occupy more ground than 

 their trunk, and to preserve good, proper, and orna- 

 mental tops, which is the tree's only beauty, cost the 

 proprietor much more expense in rearing than its 

 trunk did. In all cases, the tops of trees about the 

 mansion of a proprietor, and in the pleasure grounds, 



