Major WHITEasked the Chancellor of the Exchequer whether he is aware that inconvenience and expense is being caused to executors and trustees by reason of the delay which now takes place in the assessment of duties payable in respect of real property, owing to the Estate Duty officials referring each case to the district valuers appointed under the Finance (1909–10) Act, 1910; whether instructions have been given to the district valuers to expedite such cases; and, if so, why such instructions are not being complied with, as in the case of accounts filed early in December, 1911 (under reference number 36,051/09), in relation to property in Manchester which has not yet been disposed of; and whether he will take any and, if so, what steps to remedy this state of affairs?
§ Mr. LLOYD GEORGEI am aware that some delay is necessarily caused in the assessment of Estate Duties on real property by the practice of subjecting the values returned to examination by the valuation staff—a practice from which the revenue derives considerable advantage. As has been stated in recent answers to similar questions, instructions have been given to district valuers to expedite the valuation of property included in Estate Duty accounts, and these instructions are being complied with so far as circumstances will permit. The case to which the hon. and gallant Member refers was disposed of some days ago.