- In estimating the actual share received by landowners of the gross produce, calculated in accordance with the preceding rules, the value of any portions of that produce paid before it is divided to artisans or menials for help in tillage, or harvesting or for the supply and repair of agricultural implements, or for any other work subsidiary to agriculture, and any expenses of collection of rent paid out of the common heap, shall be deducted.Tenant's share. - From the balance the value of the share retainable by the tenants, on the assumption made in the concluding portion of clauses (18) of section 3 of the Act, shall be deducted. The value of the remainder shall be the estimate or net assets after adjustment in accordance with the instructions contained in rule 7.
