VALUATION OF ESTATES 297 



When walking over the estate to be valued one should note 

 in one's open notebook the hour and minute at which one starts 

 from the boundary of the estate, or the beginning of the planted 

 acreages, and the direction in which the compass points. When- 

 ever a turn is made, the exact time and the exact direction of the 

 needle of the compass should be noted. Walking easily over 

 an estate at the rate of, say, 3 miles per hour, one can roughly 

 measure the distance and make a diagram on a sheet of paper 

 of the directions and distances, and so arrive approximately at 

 the areas. The Chinaman cannot cheat one so easily, or so 

 grievously, under such circumstances. 



