§ MR. WALTER LONG (Dublin, S.)To ask Mr. Chancellor of the Exchequer on what basis, and by what calculations, the Estate Duty Department of the Inland Revenue arrives at the market value of public-houses in calculating the duty payable upon the estates of deceased owners of large numbers of public-houses; does the Department institute a local inquiry into the market value of each particular public-house owned by a deceased brewer; or what is the method pursued.
(Answered by Mr. Lloyd-George.) The Department does not necessarily institute a local inquiry into the market value of each particular public-house owned by a deceased brewer; but adopts such methods of testing the values offered in each particular estate as seem to be required.