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midland counties, are valuing the land on the same scale as 

 that on which we commenced. 



" The general instructions given by me to the valuators 

 were : that they should value the land on a liberal scale, 

 that is to say, in the same manner as if employed by one 

 of the principal landlords of the country, who was about 

 to let the lands to solvent tenants, on leases, say of twenty- 

 one years ; that they were to judge of the value of the land, 

 not by its appearance to the eye, but by digging up the 

 surface, and in this way ascertain the nature, quality, 

 and depth of the soil, and the quality of the subsoil ; that 

 land of the same quality and circumstances, though badly 

 farmed, was to be valued at the same rate as similar land 

 well farmed, clean, and in good order ; but that all per- 

 manent improvements, such as drains, good fencing, good 

 roads, &c., were to be taken into consideration. By this 

 means the industrious farmer who tilled and manured his 

 land well, would not be taxed more than his indolent 

 neighbour, who was similarly circumstanced, but who did 

 not take advantage of his situation. 



" It is to be observed, that land, clean, and in a high state 

 of cultivation, may, by imperfect tillage, and a succession 

 of white crops, be deteriorated in a few years ; and con- 

 sequently it would be unjust, in a permanent valuation, to 

 rate the land high, solely on account of its being well 

 cultivated at the time the valuation was made. On the 

 other hand, land which is in a bad state, owing to mis- 

 management, should not be valued quite as low as its 

 present condition would suggest. 



" Lands which have never been tilled are valued as pas- 

 ture, though, from the nature of the soil and subsoil, they 

 may be capable of being tilled and improved ; such land 

 is valued at a price per acre proportioned to the number 

 of cattle, sheep, &c., it may be capable of grazing through- 

 out the year; the price per head being regulated accord- 

 ing to the usual price per head paid in the neighbourhood 

 for grazing, the quality of the herbage being taken into con- 

 sideration ; of course where the soil and subsoil are good, 



