(ii) déanfar luach bliantúil oiread de luach chaipitiúil na maoine sin agus théigheann thar suim cúig púint fhichead do ghlaca mar dheichiú cuid dá luach caipitiúil sin.
(ii.) the yearly value of so much of the capital value of the said property as exceeds the sum of twenty-five pounds shall be taken to be one-tenth part of the capital value thereof.
C1