The following illustration, based on a scale of 100 parts, brings out this consideration.

Example

Lot

B'l'd-ing

Cost

Occupied area

Net area

Rent front

Rent rear

Average rent

Total income

Exp.

Return

Interest on cost

A

100

80

800

80%

64

1.25

0.75

1.00

64

50%

32

4%

B

100

60

600

80%

48

1.25

1.25

1.25

60

50%

5%

II Appreciation Of Value Of Land 13

"There is a special value to be attached in certain cases, for mere advertising purposes, to those spaces in a building which front on a street"