have googled on this but no luck so hope someone here may suggest where I can look.

The death duty register for a will in 1838 shows value of the estate as less than £100.

However in the same year the testator had an insurance policy on a building for £500. household goods etc £200
and stock (including goods held in trust) for £700.

So who was responsible for assessing the estate value ? The executor ? Probate department ?
or was this tax avoidance ?

Cheers Ed