57 



But the real value of lands in the extra class cannot 

 he reduced to any general scale, for it is affected by other 

 circumstances, which require to be attentively considered 

 on the spot, such as 



2. Superior Condition. It frequently happens that 

 lands are so situated as to command an unlimited supply 

 of rich manure, and become so luxuriant by long occu- 

 pation, that they are capable of extraordinary results. 

 Whether used for the purposes of grazing or cultivation, 

 their productiveness is very great, and might fairly justify 

 the imposition of double the ordinary rate for lands of 

 similar composition ; particularly as such lands are more 

 easily laboured and require less seed than other soils. 



Some alluvial soils are of this description, and many 

 tracts of rich loamy earth, on the margin of our loughs, 

 impregnated with salts, and composed mainly of rotten 

 sea-weed, possess qualities which raise them out of com- 

 petition with ordinary soils. 



3. Great Local Competition. Local competition is 

 principally operative in the vicinity of towns, where small 

 quantities of land are sought for by the inhabitants, less 

 for the sake of profit than for accommodation. Some 

 lands are particularly desirable from various circumstances, 

 such as accessibility, convenience, shelter, &c. Where 

 local usages would not interfere, the best mode of ascer- 

 taining the real value of all lands so situated, would be to 

 take proposals for them. 



In the valuation books, extra soils may be marked thus 

 by the valuator : 



E. A. 1. Where the value is double an ordinary rate. 



E. A. 2. Where the value is increased from 75 to 50 per 

 cent. 



E. A. 3. Where the value is increased from 40 to 25 per 

 cent. 



SECT. 2. PRIME ARABLE SOILS. In this class are in- 

 cluded all first-rate soils, not amounting to extra, capable 

 of growing wheat and the other cereals to perfection, 

 such as 



