There is no objection to monumenting corners that fall on patented land. If they fall in a cultivated field they should be buried at least one foot in the ground. If the landowner objects, a witness corner may be set. Witness corners should also be set if the corner falls at an inaccessible point (see Section 4–17 of the Manual of Surveying Instructions). If the corner falls in a road, it is advisable to bury the corner at the true point and set reference monuments at equal distances on either side of the road (see Section 4–16 of the Manual of Surveying Instructions). Location posts, such as a 4×4 post in good condition, may be set alongside the patent survey corners as a guard post and to aid in calling attention to it. In selecting corner numbers, there is no rule other than Cor. No. 1 should be the corner from which the tie is given to the section corner or location monument. When surveying a block of claims common corners should be given the same number thereby reducing the number of section corner ties required from Cor. No. 1. This facilitates field note writing as well as platting. =5–5= Improvements: All improvements made by the claimant or his grantors are to be tied to a corner of the survey, measured, and a value placed thereon if they are such as to count toward the $500 patent expenditure. If they are to count as patent expenditure, they must be in the nature of actual mining improvements, such as cuts, tunnels, shafts, drill holes, etc.; in other words, an improvement that tends to develop or explore the mineral deposit. Improvements such as cabins, ore bins, roads, bridges, etc., do not develop the claim, but should be tied in, measured and included under “OTHER IMPROVEMENTS” in the field notes, without a value. Work done by third parties must also be tied-in and listed under “OTHER IMPROVEMENTS.” If the claimant to such work is unknown, that fact should be stated. Again, no value is to be placed on these improvements. The value to be placed on small improvements can readily be ascertained by multiplying the local wage or cost of equipment and operator by the length of time required to do the work. Drill holes may be valued at the cost of drilling, plus the cost of surveying, geologic evaluation and assaying. Larger improvements may not be as easy to estimate, and it may be necessary to go to the claimant’s cost records in order to place a reasonable value on them.