§ Mr. REESasked the Chancellor of the Exchequer whether valuations for estate duty must necessarily be made by the Department of the chief valuer at Somerset House, irrespective of the amount of the estate; and, if so, what steps will be taken to prevent the State being put to unnecessary expense and the beneficiaries to unnecessary inconvenience in cases of small and easily valued estates?
§ Mr. LLOYD-GEORGEThe valuation of realty for the purposes of the Death Duties is primarily a matter for the chief valuer at Somerset House. My hon. Friend may rest assured that the considerations referred to in the second part of his question are not overlooked.