6In making his award the valuer shall value the respective classes of stock in accordance with the following rules, that is to say—S
(a)ewes of all ages (including gimmers) shall be valued at the basic ewe value with the addition of 30 per cent of such value per head;
(b)lambs shall be valued at the basic lamb value but twin lambs shall be valued at such price as the valuer thinks proper;
(c)ewe hoggs shall be valued at three quarters of the combined basic values of a ewe and a lamb subject to adjustment by the valuer within the limits of 25 per cent per head upwards or downwards as he may think proper, having regard to their quality and condition;
(d)tups shall be valued at such price as in the opinion of the valuer represents their value on the farm having regard to acclimatisation or any other factor for which he thinks it proper to make allowance;
(e)eild sheep shall be valued at the value put upon the ewes subject to such adjustment as the valuer may think proper having regard to their quality and condition; and
(f)shotts shall be valued at such value not exceeding two-thirds of the value put upon good sheep of the like age and class on the farm as the valuer may think proper.