Indigenous plants should be observed, as they sometimes assist to indicate particular circumstances of soil and subsoil. 309n. All lands to be valued may be classed under arable and pasture. Arable land may be divided into three classes, viz: Prime soils, rich, loamy earth. Medium soils, rather shallow, or mixed. Poor soils, including cultivated moors. Pasture, as fattening, dairy and stone land pastures. The prices set forth in the Act (see sec. 309f) is the basis on which the relative and uniform valuation of all lands used for agricultural purposes must be founded. It is incumbent on the valuator to ascertain the depth of soil and nature of subsoil, to calculate the annual outlay per acre. He should calculate the value per acre of the produce, according to the scale of the Act, and from these data deduce the net annual value of the tenement. 3090. Tables of produce, etc., formula for calculation, and an acreable scale of prices, supplied in the following sections, are given as auxiliaries with a view to produce uniformity among the valuators employed. Thus, if the valuator finds it necessary to test his scale of prices for a certain quality of land, he may select one or more farms characteristic of the average of the neighborhood. Their value should be correctly calculated and an average price per acre obtained, from which he deduces the standard field price of such description of land. The farms (or fields) thus examined will serve as points of comparison for the remainder of the district. SCALE FOR ARABLE. Class and Description. Average price per acre. 1. Very superior, friable clayey loam, deep and rich, From. To. lbs. bushels) per acre. s. d. s. d. stones 80 0 26 0 2. Superior, strong, deep and rich, with inferior spots 27 0 24 0 25 0 22 0 4 Good medium loams, or inferior alluvial land of an 21 0 18 0 5. Good loams, with inferior spots deducted..... 17 6 15 0 and rocky....... 14 0 10 0 7. Cold soil, rather shallow and mixed, lying steep on 8. Poor, dry, worn, clayey or sandy soil, on gravelly 9. Very poor, cold, worn, clayey, or poor, dry, shal- 11. Medium moory soil, drained, and in good con- 12. Poor moory, or boggy arable, wet, and unmixed 90 70 6650 40 10 12 0 10 0 90 60 56 10 The above prices opposite each class is what the valuator's field price should be in an ordinary situation, subject to be increased or decreased for local circumstances, together with deductions for rates and taxes. 309p. Of Arable land.—The amount of crop raised depends on the system of tillage, and the crops raised. The system of cultivation should be such as would maintain an adequate number of stock to manure the farm, and the crops should be suited to the soil; thus, lands on which oats or rye could be profitably grown, may not repay the cost of cultivating it for wheat. The following tables show the average maximum cost, produce and value of crops in ordinary cultivation for one statute acre. Wheat. Barley. C X. Totalcost of culturel 3 9 0 Total produce pr. Brls. Tus Brls. Tns Brls. Tns. Brls. Tns Cwt. Tns. Tns Tns. acre.. Price per.. 2 10 11 11 13 S. il. S. S. 11 Total val of pr'duce 9 390 3 2 NOTE. The barrel is pounds, and the ton From this table it appears that the cost of cultivating turnips, and other broad-leaved plants, is greater than that for grain crops. 2,210 pounds. FEEDING LAND. --DAIRY LAND. STORE PASTURE. 1. Very superior fattening land, soil composed of finely comminuated loam, producing the most succulent qualities of grass, exclusively used for finishing heavy cattle and sheep, 2. Superior dairy pasture or 4. Tolerable mixed clayey or 6. Inferior coarse sour pasture on cold shallow clayey or shallow moory soil, or dry rocky shrubby pasture, adapted chiefly to winterage for young cattle or store: sheep, 7. Good mixed green and hea- 10. Heathy pastures high and remote, or cut away bog, partly pasturable. 11. Red bog or coarse high remote mountain tops, 12. Precipitous cliffs, Six 25 and 3 3 calves. 40 45 50 These two divisions are The different qualities included in lop for each subdivision. calculated at 18 1-y'r old this brace are calculated at mine heifers, equal to 6 collop two-year old heifers, equal to 6 colfor each subdivision. NOTE.-The price inserted opposite each class of lands, according to its respective produce, is what the valuator's field price should be in an ordinary situation, subject to be increased or reduced for particular local circumstances, together with deductions for rates and taxes. In the calculations for testing his scale price, the valuator should tabulate, as above, at the prices per ton or barrel, the average produce per acre of the district under consideration. These values he will again tabulate according to the system of farming adopted. The following may serve as a formula: 309r. It has been ascertained that the fat in an ox is onc-eighth of the lean, and is in proportion of the fatty matter to the saccharine and protein compounds in the herbage. The method of grazing, too, has some influence. The best lands will produce about ten tons of grass per acre, in one year. One beast will cat from seven to nine stones in one day. Six sheep will eat as much as one ox. One Irish statute acre of prime pasture will finish for the market two sets of oxen from April to September. From September until December it is fed by sheep. The general formule may be as follows: Gross produce on one Irish acre, or 1A. 2R. 19P. statute measure, .17 17 9 Expenses. Interest on capital for one beast to the Irish acre, at 5 per cent. for £10, Herd, per Irish acre, (a herd will care 150 Irish acres,) at 2s. per acre,. Contingencies, . Commission on the sale of 2 beasts and 7 sheep, at 21 per Nett produce per Irish acre, or 1A. 2R. 10r., statute measure, Cattle in good condition will fatten quicker on this description of land during the early months than under the system of stall-feeding. DAIRY PASTURE. 309s. Dairy pastures are more succulent than fattening lands. The average quantity of butter which a good cow will give in the year may be taken at 31 firkins 218 lbs. ; or, allowing nine quarts to the pound of butter, the milk will be 1,960 quarts. If the stock be good, under similar circumstances its produce may be considered to vary with the quantity and quality of the herbage. This and the quality and suitability of the stock must be carefully discriminated and considered. The general formula is as follows: In column A, set the cows and produce; the hogs, and increase in weight; the calves, when reared; the milk used by the family. In column B, set the weight of the produce. In column C, set the Act price. And in column D, the amount. The sum of column D will be the gross receipts, from which deduct the sum of all the expenses, rent of land under tillage, and the difference will be the nett annual produce for that part used as a dairy pasture. STORE PASTURE. 309t. The value of store pasture depends on the amount of stock it can feed. The valuator will estimate the number of acres which would feed a three years beast for the season, from which the number of stock for the whole tenement inay be ascertained, which, calculated at an average rate for their increase or improvement, will give the gross value. This valuation must be checked for all incidental expenses and local circumstances-in general, two-thirds of the gross produce may be considered as a fair value. In mountain districts, it is divided into inside and remote grazing. The inside is allotted for milch cattle and winter grass The remote or outside pasture is for summer grazing for dry cattle and sheep. The annual value of these pastures is to be obtained from the herds or persons living on or adjacent to them, taking for basis the number of sums grazed and the rate per sum. The following will enable the valuator to estimate the number of sums on any tenement: One three years old heifer is called a sum or collop; one sum is to three yearlings one two years old and one, one year old four |