SYSTEMS OF LAND VALUATION IN THE UNITED KINGDOM 9I 



clerks. This necessarily occupied some time and then the staff had to be 

 familiarised with the provisions of the Act as regards valuation. 



Further it must be remember that in addition to making the Original 

 Valuation, the Valuers are engaged upon : 



(a) The valuation of all real property for death duties. Up to 31st. 

 March, 1913, the value certified (exclusive of Ireland) amounted to over 

 206 milUons, and the Valuation Office increased the values returned to the 

 Estate Duty Office by the parties accounting for the property of the deceased 

 persons, by 6.52 % or £12,728,819. In Ireland the corresponding percentage 

 was 13.03 % and the increase £449,068. The extra Death Duties on these 

 figures should be remembered as an asset when considering the cost of the 

 Valuation Department. 



(b) The valuation of property for stamp duty upon voluntary dispos- 

 itions of real property. The values certified up to 31st. March, 1913, in 

 Great Britain was £9,766,188. 



(c) The re-valuation of land upon the occasions of sale, lease for 

 over 14 years, and death, in connection with Increment Value Duty. Up 

 to 31st. March, 1913, these re-valuations amounted to £233,449,872 in 

 Great Britain. 



{d) Enquiries into the Habihty or otherwise of land to Undeveloped 

 Land Duty ; a laborious task. 



(e) Special valuation for Reversion Duty. 



(/) Valuations for deciding the annual values in connection with 

 excise or licence duties upon houses licensed for the sale of alcoholic 

 liquors. 



Inasnmch as the work of the Original Valuation is proceeding pari 

 passu with the levying of the duties, the progress of the Original Valuation 

 is naturally impeded. 



It was contemplated that the Original Valuation wr uld occupy 5 years, 

 and be completed on 31st. March, 1915. The Table below relates to the 

 progress of the Original Valuation and it will be seen that by 31st. March 

 1913, nearly 4 VI, miUions (out of a total of approximately 10 millions) 

 of hereditaments had been valued, as regards England, Scotland and Wales. 

 As regards Ireland 48,047 Provisional Valuation had been notified to owners 

 by such date. 



