§ Mr. CROFTasked the Secretary to the Treasury, whether, before fixing the value of any real property for Estate Duty purposes on the death of an owner, or discussing such value with the legal personal representatives of such deceased owner, the Commissioners of Inland Revenue require the district valuer to make and serve the provisional valuation provided for by the Finance (1909–10) Act, and also that the original values under such provisional valuation be agreed by the legal personal representatives as a condition precedent to fixing the value as at the death of the owner, thereby causing great delay in payment of estate and settlement estate duties and in the administration of the estates of deceased persons; and, if not, whether instructions have been given to the district valuers to fix the values as at the date of death and, if necessary, discuss the same with the legal personal representatives or their agent, irrespective of whether or not the provisional valuations have been made and served?
§ Mr. MASTERMANI would refer the hon. Member to the answer given on the 14th November last by my predecessor to the hon. and gallant Member for Chelmisford. If the owner agrees to the principal value and the total value, a Report is furnished by the Valuation Department forthwith: an objection to a provisional valuation, not affecting total value, is not allowed to delay the valuation for Estate Duty purposes.