]32 VALrATinx of forest soil. 



a liiglier rental under field erops, and the latter under forest 

 crops. 



The sale value of forest soil may he taken as expressmg the 

 true value : — 



(1.) If forest soil is to he disposed of voluntarily for other 



uses 

 (2.) In the case of forced sales, when the local value has to 

 he ascertained, rather than the forest value. 



