asked the Chancellor of the Exchequer if he will state the detail and the total amounts that a tenant-farmer with a wife and three children, and paying £ 500 a year for rent, was assessed for Income Tax under Schedule B by the Finance Acts, 1913, 1914, 1914 (Session 2), 1915, (No. 2) 1915, 1916, and 1917; and the detail and total amounts at which he will be assessed under the Budget proposals for the current year and for 1919–20?

Assuming that the actual profits are not less than the amounts shown in column 3 (below), and that the taxpayer has no income from any other source, the taxation in the case quoted is as follows:the occupier of agricultural land of the rental value of £ 500 a year was assessed for Income Tax under Schedules A and B by the Finance Acts, 1913, 1914,1914 (Session 2), 1915, (No. 2) 1915,1916, and 1917; and the detail and total amounts at which he will be assessed under the Budget proposals for the current year and for 1919–20?

asked the Chancellor of the Exchequer whether he can state the estimated extra revenue to be derived from the extra ½d. on letters sent to our forces; and whether, in further considering this additional charge, he will have in mind the importance of our forces overseas receiving as many letters from home as possible?

My right hon. Friend has asked me to reply to this question. The estimate given of revenue from the extra ½d. on letters to the troops is about £500,000. The additional charge is not, in my opinion, likely to result in any appreciable reduction in correspondence. I may point out that the existing charge upon postcards for the troops abroad will be unchanged.

asked the Under-Secretary, of State for War whether any authority; exists in the Army Act or King's Regulations whereby officers or men are penalised who admit that they have in

Assuming that the actual farming profits are not less than the total income shown in column 5, and that the taxpayer has no income from any other source, the taxation in the case quoted is as follows:curred, or on examination are found to have incurred, venereal disease; and, if so, what are the penalties which are now being imposed?

Officers admitted to hospitals with venereal disease are required to pay the full hospital stoppage, namely, 2s. 6d a day, and forfeit their field allowance, and lodging, fuel, and light allowances. Soldiers are required to pay-hospital stoppages of 7d. a day and forfeit proficiency pay, corps or engineer pay, and the increases of pay recently authorised. As laid down in paragraph 462; King's Regulations, concealment of venereal disease will be dealt with under the Army Act, and is an offence punishable with two years' imprisonment with hard labour.

asked the Undersecretary of State for War if a ruling has been given by the Wax Office that all officers in receipt of Indian rates of pay, who at any time since mobilisation have been appointed to the staff and since restored to the establishment, cease to be entitled to Indian rates from the 1st of January, 1918; whether he is aware that the Army agents have issued Indian rates up to the 31st of March, 1918, to the officers concerned, and are now pressing them for an immediate refund of the amount over-issued; and that hardship to officers, married and with children to educate, must thereby be caused; and if he will take any action?

The ruling referred to was the decision of the Army Council. I will consider the point referred to in the second part of the question.

asked the Undersecretary of State for War what steps are being taken by His Majesty's Government for the appointment of the Court of Inquiry, promised by the Prime Minister, into the circumstances attending the withdrawal of the Fifth Army under the command of General Gough during the recent fighting on the Somme; and when the body which it is proposed to set up will begin its proceedings?

As my right hon. Friend the Chancellor of the Exchequer intimated to the hon. and gallant Member for Dulwich on the 23rd April, the Army Council have called upon the Field Marshal Commanding-in-Chief in France to make a report on the circumstances of the withdrawal of the Fifth Army after full investigation, which is doubtless now proceeding. The authorities are not prepared, in the midst of the heavy fighting now in progress, to put pressure upon Sir Douglas Haig to hasten his inquiries, nor will they prescribe to him the form in which he shall conduct them. The Prime Minister made no promise that this should be done.

asked the Financial Secretary to the War Office whether Income Tax is deducted from gratuities paid under Section 497 B of the Royal Warrant for pay; and, if so, whether instructions can be issued for these gratuities to be paid in full, Income Tax being payable at a later date if the money so received is treated as income and not as capital?

The answer to the first part of the question is in the affirmative. As regards the second part, I must refer my hon. and gallant Friend to my hon. Friend the Financial Secretary to the Treasury.

asked the Financial Secretary to the War Office when it is likely that the examining and receiving depot in Dublin will be fully available for Irish manufacturers and merchants?

I am sorry I can add nothing, at present, to my reply to the hon. Member on the 13th April.

asked the Minister of National Service whether officers and men who have not served overseas are liable to be called up under the new Military Service Act whilst still under medical treatment?

It is assumed that the question relates to officers and men who have left the forces in consequence of disablement or ill-health. These men are legally liable to be called up for medical examination, and, if found fit, would be called up for service, unless they are engaged in certified work of national importance as laid down in Paragraph 4 (b) of the First Schedule to the Military Service (No. 2) Act, 1918.

asked the Home Secretary whether James Henderson, a conscientious objector formerly confined in Wormwood Scrubs Prison, was subsequently transferred to the prison hospital; whether he has since been removed to an asylum; whether he has been certified as insane; and where he now is?

This man was not in hospital, but was under observation for a short time, and was discharged from prison on medical grounds on the 28th March. I have no subsequent information with regard to him.