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This article presents information on common laws on the proper methods of valuing property for various judicial and administrative purposes. The absence in the Anglo-American common law, until a relatively recent date, of all discussion of the methods of valuing property is difficult to reconcile either with the fact that the decisions on value in cases of trespass, trover, contract, taxation and eminent domain are now accumulating at the rate of about five hundred per annum, or with the fact that judicial or administrative valuations for all these purposes have been common during several generations and for some of these purposes during many centuries.