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may be said to be worth as much, that is, as valuable 

 as their trunks or measurable part as timber, without 

 even taking into view their increasing value as a 

 thriving healthy growing tree. 



Were I asked the difference betwixt the value of a 

 block or log of timber, (say the ten feet tree just 

 mentioned,) when lying in a timber yard, and the 

 value of it when growing as aforesaid in some conspi- 

 cuous place, and rearing its magnificent and mighty 

 head, towering to the clouds like a gigantic and imper- 

 ishable pyramid, to propagate and diffuse its fragrant 

 beauties to generations yet unborn, I confess I could 

 not tell, the more I think of the vast difference, the 

 more I am nonplused to say what it really should be. 



Taking this view of the matter, and which will, 

 with every lover of trees have its due weight, in ten 

 cases out of twelve the tops of all such ornamental 

 trees will be, and may justly be considered worth as 

 much as their trunk or measurable part, as for instance 

 the tree often feet just mentioned ; but I do not mean 

 to be understood to say that all ornamental trees should 

 be valued as such, say double, but I say that the in- 

 creasing price of all healthy thriving ornamental trees, 

 when valued for the sale of the estates upon the prin- 

 ciples as herein laid down, I am fully of opinion, will 

 be considered as a just and equitable one betwixt 

 buyer and seller, and when properly and impartially 

 attended to, will be satisfactory to all concerned. 

 We may even suppose a case, that the trees are 

 only to be valued as timber cut down, and what 

 they would sell for as such, and nothing but their 

 measurable timber to be taken into the account of 

 value. Even taking this view of the matter, the 

 very tops of all such trees, or more properly speak- 



