1Except where the councils of the counties and county boroughs into which a poor law area extends agree that no adjustment in respect of institutional property and liabilities is necessary, such adjustment shall, be made between the councils as they may agree or in default of agreement as the Minister may by order determine :
Provided that for the purposes of any agreement or order made under this paragraph the certificate of an officer of the Commissioners of Inland Revenue of the value of any institutional property shall be conclusive, and the costs of the valuation upon a scale to be prescribed by the Treasury shall be payable to the Commissioners by the councils concerned and shall be treated as an institutional liability attaching to the property valued.