sentences:  There is, particularly in the north, a tendency to underestimate the value of some important classes of asset, especially agricultural land held in desmesne and woodland with standing timber.One theory to account for this is the natural tendency of taxpayers to make conservative estimates combined with the rushed nature of the work, which encouraged the commissioners to give the benefit of the doubt.Standing timber moreover, by its nature, provides a resource of occasional exceptional income, rather than a steady annual income stream, and hence was commonly ignored in income assessments for 16th century inventories of landed assets.