jurisdiction to enquire into any treasure found in their districts, and into who are or are suspected to be its finders. Anyone finding an object he or she believes or has reasonable grounds to believe is treasure must notify the coroner for the district in which the object is found within 14 days starting from the day after the find or, if later, the day on which the finder first believes or has reason to believe the object is treasure. Not doing so is an offence. Inquests are held without a jury unless the coroner decides otherwise. The coroner must notify the British Museum if his or her district is in England, the Department of the Environment if it is in Northern Ireland, or the National Museum Wales if it is in Wales. The coroner must also take reasonable steps to notify any person who appears may have found the treasure; any person who, at the time it was found, occupied land which it appears may be where the treasure was found; and any other interested persons, including persons involved in the find or having an interest in the land where the treasure was found at that time or since. However, coroners still have no power to make any legal determination as to whether the finder, landowner or occupier of the land has title to the treasure. The courts have to resolve that issue, and may also review coroners' decisions in relation to treasure. When treasure has vested in the Crown and is to be transferred to a museum, the Secretary of State is required to determine whether a reward should be paid by the museum before the transfer to the finder or any other person involved in the finding of the treasure, the occupier of the land at the time of the find, or any person who had an interest in the land at the time of the find or has had such an interest at any time since then. If the Secretary of State determines that a reward should be paid, he or she must also determine the market value of the treasure (assisted by the Treasure Valuation Committee), the amount of the reward (which cannot exceed the market value), to whom the reward should be paid and, if more than one person should be paid, how much each person should receive. In England and Wales, finders of