to set too high a valuation on a building
                        
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                        to value a house at $ 40,000
                        
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                        to estimate an estate
                        
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                        to estimate an estate
                        
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                        to value something at something
                        
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                        to state higher (lower)
                        
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                        to overestimate by very larger margins
                        
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                        to set a low valuation
                        
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                        to value at a low rate
                        
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                        to show their intangibles at one dollar
                        
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                        to value each object
                        
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                        to rate one's services at a high value
                        
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                        to set too high a valuation on goods
                        
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                        to make a valuation of goods
                        
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                        to assess property for taxation
                        
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                        to value at a high rate
                        
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                        to set a value (up) on something to rate one's services at a high value
                        
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