MATTERS TO BE TAKEN INTO CONSIDERATION BY LAND ADMINISTRATOR IN DISTRIBUTING ESTATE
In determining whether to make a distribution order in accordance with any agreement between the beneficiaries or in settling the terms of any distribution order providing for the distribution of land, the Land Administrator shall have regard to the following considerations:
(a) dividing the land into several lots in several names may seriously diminish the value of the estate as a whole;
(b) the real value of small shares, especially when represented by complicated fractions, is less than their proportionate values;
(c) it is not conducive to good cultivation or to peace in a family for persons who may have conflicting interests to be undivided co-proprietors of land;
(d) it is greatly to the advantage of an infant that his co-proprietors should be those most nearly related to him; and
(e) valuations are necessarily estimates and are only approximately correct; it is therefore unnecessary that the estimated value of a lot should be precise amount of a beneficiary's mathematical share; it is sufficient if the estimated value of a lot substantially corresponds to a beneficiary's calculated share.