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8He, therefore, who is desirous of producing a lasting structure, is enabled, by what I have laid down, to choose the sort of wall that will suit his purpose. Those walls which are built of soft and smooth-looking stone, will not last long. Hence, when valuations are made of external walls, we must not put them at their original cost; but having found, from the register, the number of lettings they have gone through, we must deduct for every year of their age an eightieth part of such cost, and set down the remainder or balance as their value, inasmuch as they are not calculated to last more than eighty years.
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