We may note the fact that Manishtusu did not confiscate the land, but acquired it legally by purchase, as though he were merely a private citizen or large land-owner. The exact area of each estate was first accurately ascertained by measurement, and its value was then reckoned in grain and afterwards in silver, one _bur_ of land being regarded as worth sixty _gur_ of grain, or one _mana_ of silver. An additional sum, consisting of one-tenth or three-twentieths of the purchase-price, was also paid to the owners of each estate, who received besides from the king presents of animals, garments, vessels, etc., which varied in value according to the recipient's rank or his former share in the property. Not only are the owners' names and parentage duly recorded on the stone, but also those of certain associates who had an interest in the land; most of these appear to have been relatives of the owners, who had contributed capital for the cultivation or improvement of the estates. Their names were doubtless included in order to prevent any subsequent claim being raised by them against the king. The same reason appears to have dictated the enumeration by name of the former managers or overseers of each estate, who by its purchase were deprived of their occupation. The cultivation of the large tracts of land, which passed into the king's possession, had given employment to no less than fifteen hundred and sixty-four labourers, who had been in the charge of eighty-seven overseers. It is worthy of note that Manishtusu undertook to find fresh occupation and means of support for both these classes in other places, which were probably situated at no great distance from their homes.