wāriu tōpū
1. (loan) (noun) capital value.
I tirohia te wāriu tōpū o te whenua, mehemea he iti, ka iti hoki te wāhi o te pauna e kainga e te tāke; ka rahi, ka nui rawa ake te tāke. (TTT 1/2/1922:10). / The capital value of the land is looked at: if it's small then the proportion of money taken by tax is also minimal; and if it's large then the tax taken is much greater.