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为统一政策、统一标准,顺利的进行评丈工作,山西省人民政府依据前华北人民政府关于农业税土地亩数及常年应产量订定标准的规定原则精神,特作如下补充:一、凡属本省境内之一切土地,不分公私和宗教、社族,均应分别进行抽丈抽评或普丈普评。二、地亩统一定为二百四十方步(合营造尺六十方丈)为一亩(官亩)。产量订定以常年应产量为标准,按市斗折算之(每市斗十六斤,每石合米一百六十市斤)。三、土地丈量之范围,应根据地权之确定,不论能耕地与不能耕作及不能种植农作物而有其他收获之土地,都得丈量。不属于确定地权范围以内之土地,一律不予丈量。(甲)「能耕地」:系指能耕种之各种耕地,及能耕而未耕之荒
In order to unify the policies, unify the standards and carry out the assessment work smoothly, the Shanxi Provincial People’s Government specially supplemented the following provisions according to the principle of the stipulations of the former North China People’s Government on the quantity of mu of agricultural land and the standard of annual peanut production. All land within the territory, regardless of public, private and religious, community, should be carried out pumping test or general survey. Second, the total area of mu should be 240 square feet (a joint venture to make 60 abbot) as a mu (mu). The production is set to perennial production should be the standard, according to the market bucket conversion (each bucket of 16 pounds, each stone 160 meters). Third, the scope of land measurement should be determined according to the determination of land rights, irrespective of whether land can be cultivated or not, and land that can not be planted with crops and other harvests has to be measured. Do not belong to determine the scope of land within the scope of the land, will not be measured. (A) “Cultivated land” means all kinds of cultivated land that can be cultivated and those that can be cultivated without plowing