my advice never build it.
The march is by far the best building for manpower per cash and manpower per mana. As long as you have a Border where you don't plan on expanding you should always build it.
Little tip: the manpower you get from the march only depends on manpower modifiers not base manpower. Building the march in a low BT province, then culture converting it, is usually a good Idea.
But since the Building is removed in a week anyway it doesn't really matter anymore.