HC Deb 17 July 1912 vol 41 c383
66. Mr. HORNER

asked how many valuations for Estate Duty under the Finance (1909–10) Act, 1910, have been issued by the Commissioner of Valuation for Ireland; the numbers of these which were inspected immediately prior to the valuation being made and issued; and the number of these which were issued without having been inspected immediately prior to the valuation being made and issued?

Mr. MASTERMAN

The answer to the first part of the question is 1,050. It is not possible, without investigating every case, to give the further particulars which the hon. Member desires.

67. Mr. HORNER

asked whether the Commissioner of Valuation for Ireland has issued valuations for Estate Duty without any inspection on the ground by, in the case of freehold property, merely multiplying the Poor Law valuation, which may or may not represent the market value of the property to-day, by an arbitrary number of years' purchase?

Mr. MASTERMAN

In some few cases information available in the Valuation Office was sufficient to enable a valuation to be made, and in these cases no inspection was made.