March 1897.] FARMERS AND ASSESSMENTS TO LOCAL RATES. 383 



cultural land" means any land used as arable, meadow, or 

 pasture ground only, cottage gardens exceeding one-quarter of 

 an acre, market gardens, nursery grounds, orchards, or allot- 

 ments, but does not include land occupied together with a house 

 as a park, gardens other than as aforesaid, pleasure grounds, or 

 any land kept or preserved mainly or exclusively for purposes of 

 sport or recreation or land used as a racecourse. 



After the 31st March 1897, the rateable value of agricultural 

 land is to be stated separately from that of buildings or other 

 hereditaments in the valuation list. 



