Pasture (no base income):
Horse: 3 hammer, 1 coin -> 4
Cow: 2 food, 2 hammer, 2 health -> 16
Pig: 4 food, 2 health -> 16
Sheep: 3 food, 1 coin, 2 health -> 16
The horse is a strategic resource as iron and copper -> being able to build mounted units is worth the lacking 12.
Pipeline: 3 hammer, 2 coin -> 5, make methane and natural gas the same and its worth it (strategic resource)
Plantation (no base income):
Banana: 3 food, 2 health -> 15
Dye: 5 coin, 1 smily -> 17
Incense: 6 coin, 1 smily per temple! -> 18-126
Silk: 4 coin, 1 smily, 1 health -> 22
Spices: 1 food, 3 coin, 2 health -> 16
Sugar: 2 food, 1 coin, 2 health -> 15
Olives: 1 food, 3 coin, 1 health -> 10
Cotton: 4 coin -> 4
Tea: 5 coin, 1 health -> 11
Hemp: 3 coin, 2 smily -> 27
Coffee: 2 food, 3 coin, 2 smily -> 29
Lemons: 2 food, 1 coin, 1 health -> 9
Rubber: 1 hammer, 2 coin, 1 health -> 9
Incense is insanly powerful if you have several religions. As you cut down on that, its ok.
Silk, the 1 health is a bit much, but acceptable.
Olives need one more health to be worth it.
Cotton should get significant +coins from buildings. I'd suggest as much as 25% commerce from cotton alone, maybe even more.
Tea and Lemons same as with Cotton, just a lower level (10%?).
Hemp and Coffee, definitely only 1 smily.
Rubber needs no health, its a strategic resource, so 1 hammer, 2 coins is enough.
Quarry (1 hammer base income -> 1):
Marble: 2 hammer, 2 coin -> 4
Stone: 3 hammer -> 3
Salt: why does it show up here also?
Marble and Stone are important strategic resources, no increase necessary.
Sea farm (2 food base income -> 2):
Crab: 1 food, 1 coin, 2 health -> 14
Fish: 4 food, 1 coin, 2 health -> 17
Pearls: 1 hammer, 3 coin, 1 smily -> 16
Kelp: 4 food, 1 health -> 10
Coral: 3 food, 3 coin, 1 smily -> 18
Why do you need two different improvements for the same? Doesn't make sense if the newer improvement doesn't give more. And clam is missing. So either get rid of fish, carb and pearls from the seafarm or add clam AND improve the the resources. I'd say do the following:
Sea farm (2 food, 2 coin base income -> 4)
Clam: 3 food, 2 health -> 15
Crab: 3 food, 2 health -> 15
Fish: 4 food, 2 health -> 16
Pearls: 4 coin, 1 smily -> 16
Kelp: 4 food, 2 health -> 16
Coral: 1 hammer, 3 coin, 1 smily -> 16
Thus sea farms would be overall worth 2 coins more then similar fishing boats.
Sea Mine: 7 hammer, -2 health, -1 smily -> -17 no reason for the heavy handed health and smily mali. Give that malus to enviromentalism, then its ok for a strategic resource.
Town: 1 food, 1 hammer, 9 coin -> 11
Well: 3 hammer, 1 coin, -5 health, +3 health -> -8 if the health malus is adjusted to +-0 it is ok for a strategic resource.
Whaling boats: 1 food, 1 hammer, 2 coin 1 smily -> 16
Winery: 1 food, 3 coin, 1 health, 1 smily -> 22 ok, but barely
Workshop: 4 hammer -> 4
Windmill: 1 food, 1 hammer, 2 coin -> 5
Watermill: 2 hammer, 2 food, 3 coin -> 7
Soylent Green Facility: 2 food, 1 hammer ->
Waste Refinment Facility: 2 production -> 2
Desert Windmill: 4 coin -> 4
All those are basically worthless. Mostly you are better off to use that pop as specialist. They should be increased to at least 5, better 7. Else nobody will use them except for the most extreme of situations.