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Because when land in the US was originally being surveyed, they decided to break it up into one-square-mile blocks, or sections, of 640 acres. Those were broken up into quarter sections of 160 acres each, and those were divided down into 40 acre "quarter-of-a-quarter" pieces. This is why land descriptions are frequently seen described as "... the SE 1/4 of the NE 1/4 of section 12...", for example. Because the earth is spherical, not all of the blocks are exactly 40 acres. Due to the necessity for what is called "correction lines", some of the blocks have to be slightly less than 40 acres.

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14y ago
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Q: Why are farms cut into 40 acre pieces?
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