D. R. Denman 
Estate Capital [PDF ebook] 
The Contribution of Landownership to Agricultural Finance

Originally published in 1957, this book introduces the term ‘estate capital’ to distinguish investment in land and buildings, in which agriculture rests, from investment in agricultural machinery and other forms of capital which are essentially agricultural. The book provides a general review of the formation of estate capital from estate income, the provision of estate capital from other sources the level of investment on agricultural estates. Concluding chapters describe the influence of estate character upon the formation, provision and investment level of estate capital. Estate duty levy on agricultural estates, tenants’ contributions to capital investment, and charity estates receive special attention.