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Assessor allowed to estimate Messuages, etc. Under 10l.
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XL. Provided always, and be it further enacted, That where any Messuage or Tenement, together with the Offices, Gardens, and Lands occupied therewith, or any Lands separately occupied, shall be under the annual Value of Ten Pounds, and the Assessor or Assessors shall be able to estimate the said Value, either by the Rules before mentioned, or from his or their own Knowledge, or otherwise, it shall be Lawful for such Assessor or Assessors to make an Estimate of such Property accordingly, to the best of his or their Judgement, without giving such Notice as aforesaid, unless the Surveyor or Inspector shall object to such Estimate, and shall require such Notice to be delivered.
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