Under this last Act the valuation has been continued, as every reader of the country papers must have seen by Mr. Griffith's Notices, and is now complete in twenty counties, forward in six, begun in two, and not yet begun in Cork, Kerry, Limerick, or Dublin.

Mr. Griffith's instructions are clear and full, and we strongly recommend the study of them, and an adherence to their forms and classifications, to valuators of all private and public properties, so far as they go. He appointed two classes of valuators—Ordinary Valuators to make the first valuation all over each county, and Check Valuators to re-value patches in every district, to test the accuracy of the ordinary valuators.

The ordinary valuator was to have two copies of the Townland (or 6-inch) Survey. Taking a sheet with him into the district represented on it, he was to examine the quality of the soil in lots of from fifty to thirty acres, or still smaller bits, to mark the bounds of each lot on the survey map, and to enter in his field book the value thereof, with all the special circumstances specially stated. The examination was to include digging to ascertain the depth of the soil and the nature of the subsoil. All land was to be valued at its agricultural worth, supposing it liberally set, leaving out the value of timber, turf, etc. Reductions were to be made for elevation above the sea, steepness, exposure to bad winds, patchiness of soil, bad fences, and bad roads. Additions were to be made for neighbourhood of limestone, turf, sea, or other manure, roads, good climate and shelter, nearness to towns.

The following classification of soils was recommended:—

"ARRANGEMENT OF SOILS.

All soils may be arranged under four heads, each representing the characteristic ingredients, as—1. Argillaceous, or clayey; 2. Silicious, or sandy; 3. Calcareous, or limy; 4. Peaty.

For practical purposes it will be desirable to sub-divide each of these classes:—

Thus argillaceous soils may be divided into three varieties, viz.—clay, clay loam, and argillaceous alluvial.

Of silicious soils there are four varieties, viz.—sandy, gravelly, slaty, and rocky.

Of calcareous soils we have three varieties, viz.—limestone, limestone gravel, and marl.