that the market value shall be determined by the Collector which must be in all cases higher than the value set forth in the instrument ... statutory obligation before holding that an instrument does not set forth correct market value, to determine as to what is the market value
exercised in a situation where the market value of the property as set forth in the instrument is less than even the minimum value fixed ... reason to believe that the market value of such property has not been truly set forth in such instrument, he may proceed to determine
exercised in a situation where the market value of the property as set forth in the instrument is less than even the minimum value fixed ... reason to believe that the market value of such property has not been truly set forth in such instrument, he may proceed to determine
exercised in a situation where the market value of the property as set forth in the instrument is less than even the minimum value fixed ... reason to believe that the market value of such property has not been truly set forth in such instrument, he may proceed to determine
exercised in a situation where the market value of the property as set forth in the instrument is less than even the minimum value fixed ... reason to believe that the market value of such property has not been truly set forth in such instrument, he may proceed to determine
exercised in a situation where the market value of the property as set forth in the instrument is less than even the minimum value fixed ... reason to believe that the market value of such property has not been truly set forth in such instrument, he may proceed to determine
exercised in a situation where the market value of the property as set forth in the instrument is less than even the minimum value fixed ... reason to believe that the market value of such property has not been truly set forth in such instrument, he may proceed to determine
exercised in a situation where the market value of the property as set forth in the instrument is less than even the minimum value fixed ... reason to believe that the market value of such property has not been truly set forth in such instrument, he may proceed to determine
exercised in a situation where the market value of the property as set forth in the instrument is less than even the minimum value fixed ... reason to believe that the market value of such property has not been truly set forth in such instrument, he may proceed to determine
instrument, on which duty is chargeable on the market value of the property as set forth in such instrument, is less than even the minimum ... section (3) the Collector finds the market value of the property-
(i) truly set forth and the instrument duly stamped, he shall certify by endorsement
