Section 149: For the purpose of this part-

(a) measurements shall be taken to the nearest foot, SIX inches and over being taken as one foot; (b) where goods of a like kind and forming part of one consignment are contained in packages of equal size and are properly stacked, the rent charge shall be assessed on the cubic contents of the stack; (c) a ton shall be reckoned as forty cubic ~eet; (d) fractions of a ton shall be charged for proportionately, as for tent};I.s of a ton or multiples thereof; (e) any portion of a tenth of a ton shall be reckoned as a whole tenth of a ton.