81 



Thus, then, the ordinary correct land valuation re- 

 quires 



1. The minute examination of the land and its sub- 

 divisions into valuation areas by the first valuator, with 

 his calculation of the quantity and description of the 

 quality of each. 



2. The re-examination of such of these as may be neces- 

 sary by the check valuator, with his separate opinion of 

 their value. 



3. The verification of the correct rate by the personal 

 inspection of the principal, after which the calculations of 

 total value may be made, and the report completed. 



