§ MR. SEARSI beg to ask Mr. Chancellor of the Exchequer seeing there is no outdoor staff charged specially with preventing the evasion of death duties, if he will say how queries relating to affidavits sent from the head offices are dealt with; whether they are referred to the solicitors who prepared the account, or to the executor or administrator of the estate; if not, to whom are they referred.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. ASQUITH,) Fife, E.By Section 7 (8) of the Finance Act, 1894, " the value of any property for the purpose of estate duty shall be ascertained by the Commissioners in such manner and by such means as they think fit." Queries issued in pursuance of these powers are addressed to these persons who, according to the circumstances, may seem to be the best qualified to answer them.