Cuando el capital o la parte de él que un socio haya de aportar consista en efectos, se hará su valuación en la forma prevenida en el contrato de sociedad; y, a falta de pacto especial sobre ello, se hará por peritos elegidos por ambas partes y según los precios de la plaza, corriendo sus aumentos o disminuciones ulteriores por cuenta de la compañía.
En caso de divergencia entre los peritos se designará un tercero, a la suerte, entre los de su clase que figuren como mayores contribuyentes en la localidad, para que dirima la discordia.
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