(1) The Collector shall than proceed to determine, in accordance with rules made by the State Govemment in that behalf, the general principles and conditions of valuation of all classes of lands comprising the estate sought to be partitioned, with a view to making a ju-st estimate of the value of the various plots therein, relatively to one another. Such value may vary not only with the area of each plot but also with the class of its soil, the facih`tiesfor in/gallon, the nature of Itstenure, the personal qualities of its tenants and other matters affecting the value.
(2) The general principals and conditions of valuation having been settled the partway shall work out the value each plot accordingly.