The true value of a natural gas property depends on its earning power. It differs from the value of certain commodities including gas itself, the value of which depends largely on the capital that has been invested in them. Since future earnings can not be determined with precision, the value of a gas property, as ordinarily established, is an estimate and such estimates are made with varying degrees of care. The price at which a gas property will be transferred from a willing seller to a willing buyer depends in part also on psychologic considerations as the buyer and seller,...
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