sentences:  Land was valued at a premium of 12.5% to 20% and sometimes higher if it had access to a shore supply of manure, Dromreagh "it is 1 ½ miles from the shore".It might be noted that the (coral) sand of Bantry Bay is an algal growth as opposed to shell sand.A tenement was defined as holding land or a building, or both together, and it was valued at 1850 prices, having regard to the fertility of the soil, and lands and buildings were valued separately.