- For the purpose of determining the market value, the Court may consider the following among other matters as evidence of such value -(a)the price or value actually received or to be received by the vendor from the vendee or the amount really due on the footing of the mortgage, as the case may be;(b)the amount of interest included in such price, value or amount;(c)the estimated amount of the average annual net assets of the land or property;(d)the land revenue assessed upon the land or property;(e)the value of similar land or property in the neighbourhood;(d)the value of the land or property as shown by previous sales or mortgages.
