asked the Secretary of State for India whether he is aware that, since exports of tea to the United Kingdom from India have been restricted and the importation of foreign-grown tea has been prohibited, exports of tea from Java to America and Canada have risen in 1917 to 32,568,000 half-kilos as against 632,000 half-kilos exported in the previous year; and whether, if so, ho has any information to the effect that Canada has any intention of restricting her imports of tea to such produce as is British grown?

The Secretary of State has no information that the Government of Canada propose to restrict the importation of foreign-grown tea.

asked the Parliamentary Secretary to the Ministry of Food whether he can state precisely how many individuals, and what sections of the population, are obtaining a higher scale of food rations; whether more than one alternative scale has been set up; what extra quantities are given in each grade; how the extra rations are obtained; who decides as to the persons qualified and the amount to be distributed; and whether women or children in any circumstances are entitled to them?

I regret that I cannot state precisely how many individuals are obtaining a higher scale of food rations. Returns have been asked for from the food committees, but they have only been received as yet in a certain proportion of cases. So far as civilians are concerned, heavy manual workers obtain two extra meat coupons a week valid for the purchase of any meat other than uncooked butcher's meat. There is no differentiation of supplementary rations between different classes of heavy workers. A certain number of women are included in this class. Adole- scent boys from thirteen to eighteen obtain half this amount, while an additional meat meal is provided for persons working a specified amount of overtime at night after a full day. I have already stated how these rations are obtained. The food control committees are ordinarily the deciding authorities, but act under general instructions from the Ministry of Food. I may repeat that the present arrangements are provisional.

asked the Parliamentary Secretary to the Ministry of Food whether sorters in the postal service are being granted supplementary food cards in certain London boroughs and denied 1o the same class of workers in other London boroughs; and will be take steps to ensure uniformity of treatment in all districts?

Only sorters in travelling post offices are entitled to supplementary rations under the instructions issued to food control committees. Inquiry will be made as to any cases in which supplementary cards have been issued to other classes of sorters in London.

Is not the hon. Gentleman aware that in some London boroughs these supplementary rations are issued to sorters and not in others; for instance, in Wandsworth they do not get them, while in Fulham they do?

I am not aware of that, as my answer indicates. I shall be glad of any information on any case.

I have given you a case.

asked the Parliamentary Secretary to the Ministry of Food the names of the members of the Committee recently appointed to inquire into the supply and distribution of milk; the terms of reference; and if the Committee's Report may be expected at an early date?

I presume that the hon. Member refers to the Sub-Committee recently appointed to consider the question of the control of the wholesale distribution of milk. I am sending him a list of the names of its members, and this will be printed in the OFFICIAL REPORT. Its terms of reference are to consider:

asked the Parliamentary Secretary to the Ministry of Food whether, in order to allay public agitation, he will state whether the manufacture of dog food will be continued; whether the necessity of preserving the various canine breeds has been appreciated; and whether the lap-dog variety will be considered as a taxable luxury?

I can add nothing to my answer, given on Thursday last, to the hon. Member for Devizes, except to say that the points referred to in the question will be borne in mind.

asked the Parliamentary Secretary to the Ministry of Food whether his attention has been called to the fact that, at a meeting of the Liverpool City Council held on 1st May, the town clerk stated that he had repeatedly given licences to sell bacon without coupons to save it going bad; and whether, in view of the surplus of bacon and other foods in Liverpool and the shortage of certain foodstuffs in London, he will take steps to increase the supplies to London?

I have seen in the newspapers reports of the statement to which the hon. Member refers. There has been no shortage of bacon in London compared with other places, but, in view of the large supplies of bacon now reaching the United Kingdom, it has been decided to raise the quantity which may be purchased on surrender of a coupon. The decision was announced in the Press last Saturday.

asked the Parliamentary Secretary to the Ministry of Food whether in certain markets in Devonshire butter is being taken home unsold, as on the existing scale of ration it cannot be sold; and whether, in view of the increased summer milk yield, it is proposed to increase the ration during the summer months?

I have seen this statement in the Press, but I gather that the difficulties were exceptional. Arrangements are now being made to authorise the purchase by householders for preserving purposes of quantities of butter beyond the ration allowance, and to collect surplus quantities of butter with a view to storage for winter use. It is not proposed to increase the ration of butter and margarine during the summer months.

In these matters cannot the local food committee have discretionary powers in order to prevent any large quantity of butter being spoiled during the coming hot weather?

I should hope that local committees would take action to prevent the spoiling of any butter. It is the desire of the Ministry now not so much to increase the consumption as to be certain that there will be adequate quantities for winter use.

Can the hon. Gentleman say whether the export of butter from Ireland is yet permitted?

I should like notice, in order to see whether any change has taken place.

asked the Parliamentary Secretary to the Ministry of Food under what authority it is proposed to restrict the importation of potatoes from the Norman Islands; and by what authority he proposes to oblige the farmers of Jersey to sell their potatoes at a price which is less than the market value and, indeed, under cost price?

I would refer the hon. Member to the Secretary of State for Home Affairs as regards the first part of his question. I am not aware of any intention to oblige the Jersey farmers to sell their potatoes at a price which is less than cost price.

asked the Prime Minister who is now in control of, and responsible to Parliament for, the policy and action of the Ministry of Food?

My Noble Friend Lord Rhondda.

asked the Secretary to the Treasury the total quantity of sugar on which duty was paid in the year ended 31st March, 1918; and what this works out in pounds weight per head of the population?

The quantity of sugar, refined and unrefined, retained for home consumption in the year ended 31st March, 1918, was 1,037,400 tons, representing 50 lbs. per head. If the sugar contained in imported composite goods is included, the total is 1,068,400 tons, representing 52 lbs. per head. Molasses, glucose, and saccharine are not included in the foregoing figures.

Will that include sugar supplied to the Army in France and importations of every kind?

The question asked the quantity on which duty was paid and the amount per head in weight. The answer is as I have given it. If the right hon. Gentleman wants any further information, if he will put down a question I shall be very pleased to answer it.

asked the Chancellor of the Exchequer whether he is aware that the wholesale co-operative societies have recently bought a further 4,000 acres of land in Gloucestershire, making a total in the past two years of 25,000 acres of land purchased; whether he is aware that the society propose to occupy this land for the purpose of agriculture; and whether, in these circumstances, the privileged position of co-operative societies in respect of payment of Income Tax will extend to them in their capacity as farmers, or whether the society will be required to pay the same Income Tax as other occupiers of land for agricultural purposes under the proposed provisions of the new Finance Bill?

I would refer my hon. Friend to the provisions of the Industrial and Provident Societies Act, 1893, from which he will see that the exemption from Income Tax conferred upon co-operative societies within the scope of that Act is confined to Schedules C and D of the Income Tax Acts, and does not afford relief from the duty chargeable in respect of the ownership or occupation of land

Would not the profit on farming this land come under Schedule D if the co-operative societies elected to be charged upon the actual profits made, and in that case would they not be excused altogether?

I think not. I will look into it, and if the hon. Member will put down a definite question I will answer it.

asked the Chancellor of the Exchequer (1) whether under his Budget it is proposed that policies and lands attached to and occupied with residences shall be compulsorily assessed to Income Tax on the basis of twice their annual value under Schedule B, or whether the option of assessment under Schedule D promised by him will be extended to them; (2) whether under his Budget proposals woodlands are to be compulsorily assessed at twice their annual value under Schedule B, or whether the option of assessment under Schedule D will in all cases be extended to them?

The option of election for assessment to Income Tax under Schedule D instead of Schedule B is confined to lands occupied for the purposes of husbandry only, and to woodlands managed on a commercial basis and with a view to the realisation of profits.

asked the Chancellor of the Exchequer, having regard to the fact that nearly all farms are occupied under a Michaelmas or Lady Day entry and that the farming year, upon which Income Tax under Schedule D is assessed, will be calculated from one or other of those dates, if he will state how it is proposed to enable fanners who have not already a valuation of their stock and crops as at the material date to avail themselves of their right to be assessed under Schedule D?

In the absence of an election for assessment under Schedule D—that is, on the average of the three preceding years—a farmer would be assessed under Schedule B in the ordinary course, but in that case, if he finds that his actual profits for the year are less than the amount of the assessment, he can claim a corresponding reduction of the charge, and figures for the one year only will be required. As I have previously stated, all possible assistance will be afforded in any case in which a farmer finds difficulty in establishing his claim.

Is the farmer to be allowed that for one year or on the average of three years?

My answer says that if the farmer did not elect to come under Schedule D and made a claim it would be on the profits for one year only.

Can the right hon. Gentleman say up to what date it will be open to a farmer to come under Schedule B?

I cannot say that without looking into it.