INTRODUCTION According to M-Kawu (The Ground Work Of Property Valuation) Market value is easy to determine when the consumer goods are involved. The sellers and the buyers are in close contact and are therefore aware of what is happening in the market. No professional is required to advise on the price of a measure of rice in any market. One does not require an expert to tell him the price of an elephant blue detergent in the market. The value or price of the items will come out naturally thr...