The valuation of reversions, absolute and contingent, is a matter of great and growing importance. The greater part of the landed property in the United Kingdom being settled in strict entail, proposals are being constantly made by the expectant heirs for loans upon their reversionary estates; and so long as the present law and practice of settlement prevail, so long will the making advances on the security of reversionary interests in landed property continue to be an important part of the business of such Life Insurance Companies as are wise enough to cultivate it. Although the amount of the landed property in the country remains unaltered, yet the rentals are steadily increasing, and consequently the amount of the money which can be employed in the way above described may also be expected to increase. Again, the vast and rapid increase of wealth among the middle classes of the country has led to a great increase in the number of life interests and reversions under marriage settlements and wills; and in consequence of the many vicissitudes in trade, such reversionary interests in personal property are constantly offered for sale in increasing numbers. There is also, perhaps, a growing disposition, when the owners of reversionary interests in either real or personal estate become involved, to press their interests for public sale, instead of arranging privately a sale to some member of the family. On the other hand, as it is becoming better known how ready Offices of good standing are to make advances on contingent reversionary interests, applications are now made to them, which would formerly have been made to private money lenders, whose charges were, to say the least, excessive. From these combined causes, the number of reversions in the market is increasing, and seems likely to increase.