Johnston, Joseph. 'The capitalisation of Irish agriculture'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XVI No. 5, 1941/1942, pp60-87
Journal of The Statistical and Social Inquiry Society of Ireland Vol. XVI No. 5 1941/1942
The value of a farm from a strictly agricultural point of view is a
capitalisation of the income which a purchaser, whose principal occupation
is farming, might hope to make in virtue of his ownership as such.
In making his valuation the purchaser considers the farm as a whole—
land, buildings, fences, situation, water supply, etc., as well as rates
and annuity charges, and does not consciously assign a specific value,
positive or negative, to each item. All the elements of value which
analysis may distinguish are in fact inseparable parts of a common
whole. Nevertheless for our purposes it is necessary to analyse and
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