Wealth valuation: accept reasonable taxpayer estimates of precious metal content; avoid meticulous probes absent suspicion. Officers are instructed to accept a taxpayer's reasonable estimate, supported by expert advice if needed, of gold or silver content in household utensils and cutlery; if the estimate is prima facie reasonable the Wealth-tax Officer should not require exhaustive proof, and should avoid meticulous quantification unless adequate material exists to suspect the estimate is unreliable.