asked the Prime Minister whether there is any record of the letter alleged to have been addressed to Lord Curzon by the late M. Gounaris on 19th February, 1922, regarding the condition of the Greek army in Asia Minor and of Lord Curzon's reply; whether the records, if any, substantiate the version of this correspondence published in the Press; and whether the records show that this correspondence was communicated to Lord Curzon's colleagues and considered by the Cabinet?

The hon. and gallant Member is doubtless referring to the note from M. Gounaris of 15th February, which was communicated to the Cabinet, as well as the reply returned to it. Some extracts from M. Gounaris' note have been correctly reproduced in the Press.

Will the right hon. Gentleman not consider the expediency and the necessity of laying before the House, papers with regard to the whole of these events in the East, which are necessary to form any just conclusion?

I agree with the right hon. Gentleman that to lay particular papers would be useless, but before making any such promise I should have some idea as to the scope and period during which he wishes that papers should be laid.

With regard to the question on the Paper, do I understand the right hon. Gentleman to say he has made inquiries as to whether that document was circulated to the Cabinet and that there is a record of it?

I can say quite definitely that I sent the question to the proper source and got the reply that it was circulated to the Cabinet.

When will there be an opportunity of discussing the Greek and Turkish question—the events leading up to the disaster that brought an end to the Coalition?

Is there any record of the circulation of this document to the late Cabinet either in the Cabinet Secretariat or in the Foreign Office, and, if so, in which?

It was from the Foreign Office that I got it, but I shall ask the Cabinet Secretariat to make sure.

Some of us are very much surprised to hear that any such document was circulated, though our memory may be at fault.

I should like to say I do not think there can be any possible mistake, because the records of the Foreign Office are that it was circulated.

I sent a private notice question to the Under-Secretary of State for Foreign Affairs, with regard to an alarming telegram as to the present position of refugees from the Turkish dominions, but as he has not received it may I put the question to-morrow?

I am very sorry that my hon. Friend's notice has not reached me. I shall do my best to answer the question to-morrow if he will put it down.

asked the Chancellor of the Exchequer why it is necessary to have a separate department for the purpose of Super-tax; and can ho state the cost of such a department to the country?

asked the Chancellor of the Exchequer whether he will consider the advisability of reorganising the administration of Income Tax and Super-tax, in order that both taxes may be assessed at the same time by the same officials?

There are obvious advantages in the present system of the separate administration of the Super-tax, for example, complete secrecy and uniformity of treatment and practice. Some countervailing advantages might no doubt be expected under a system which enabled liability to Super-tax to be dealt with locally, but even a partial decentralisation of the Super-tax would involve rearrangements of and additions to staff at considerable cost. In these circum- stances, quite apart from any other considerations which might have to be reviewed at a later stage, I cannot see my way to introduce any proposals in the direction suggested in the questions. If the hon. Members' questions are to be taken as connoting the merging of the Income Tax and Super-tax charges into one, I would refer them to paragraph 573 of the Report of the Royal Commission on the Income Tax (Cmd. 615 of 1920). They will find there set forth reasons which, in my judgment, preclude the adoption of any such proposal.

Is it not a fact that the activities of the Super-tax Department are based solely upon information received from the Income Tax authorities and constant inter-communication which passes between the two?

That may be substantially true, but I do not think it alters the answer.

asked the Chancellor of the Exchequer the numbers of applications received by the Inland Revenue authorities for the year ending 5th April, 1922, for the repayment of Income Tax deducted at the source; the estimated cost to the Inland Revenue relating to these claims; and whether it is proposed to introduce legislation removing the complications and defects of the present law relating to Income Tax?

The number of claims for repayment of Income Tax received in Great Britain in the 12 months ended 31st March, 1922, was 1,525,413. No record is available as to the proportion of these claims that related to Income Tax deducted at the source, nor is it possible to isolate the cost of dealing with claims from that incurred in the other duties of the Inland Revenue Department. As regards the last part of the question, I would remind the hon. Member that necessary reforms of the Income Tax were authoritatively reviewed by the Royal Commission on the Income Tax, which reported in 1920. Many of the proposals of that Commission have already been enacted; others I hope to find an opportunity of proposing in due course.

Can the right hon. Gentleman give me the total cost?

Perhaps the hon. Member will put that question down?

asked the Chancellor of the Exchequer whether, in the interests of graziers in Scotland, he will consider any alteration in assessment to Income Tax in the case where the Tax Commissioners assess both tenant grazier and the landlord when the grazing is let for the season, but the landlord only when he grazes his own land?

The tenant graziers to whom I understand the hon. Member to refer are not assessable under Schedule B of the Income Tax Acts, but are assessable under Schedule D on their profits like other traders.

In this connection I would refer the hon. Member to the decision of the Irish High Court in the case of McKenna v. Herlihy, which is reported in 7 Tax Cases at page 620. I see no adequate reason for introducing an alteration of the law in this connection.

asked the Chancellor of the Exchequer if, in view of his decision to appoint a committee to consider the simplification of Income Tax forms and the reduction of their number, he will state the terms of reference to the said committee; and whether it will be empowered to take evidence?

I am not yet in a position to make a further statement.

asked the Chancellor of the Exchequer the expenditure and revenue from the beginning of the financial year up to the end of November: and how the figures compare with the Estimates for such period?

The figures of revenue and expenditure from 1st April last to the 2nd December as compared with the Estimate for the whole year will be found in the usual weekly Exchequer statement, which was published in the "London Gazette" on the 5th instant and in the Press. No estimates are made for broken periods; and I fear I cannot undertake at present to forecast the outturn of the year.

asked the Chancellor of the Exchequer whether any sums have been advanced by His Majesty's Treasury on account of German reparations for relief of sufferers by enemy action at sea during the late War; what the total amount advanced is; how much has been paid out; who is administering the fund; and how seamen who are suffering from the effects of enemy action at sea, or the widows of such seamen who have died, should apply for relief from the fund?

A sum of £5,000,000 has been voted to meet claims in respect of compensation for suffering and damage by enemy action, including claims from sufferers by enemy action at sea. About £50,000 has been paid. Applicants should communicate with the Reparation Claims Department of the Board of Trade, Stamford Street, S.E.I.

Is there any truth in the report published in the Press sometime ago, that the Sailors' and Firemens' Union was given the administration of a part of this money?

I should like notice of that question.

Has the right hon. Gentleman done anything with regard to the promise he gave me to consider the speeding up of the settlement of these claims?

asked the Chancellor of the Exchequer when the Royal Commission, formed to consider the question of German reparations, may be expected to issue their Report; if he is aware that the fishing industry of the town of Brixham is suffering severely, owing to the number of boats sunk by enemy action and the impossibility of replacing them owing to lack of capital; and can he hold out any immediatae hope of the payment of a portion of the indemnity by the German Government?

I would refer the hon. and gallant Member to the reply which I have just given to the hon. and gallant Member for Central Hull (Lieut.-Commander Kenworthy). Every endeavour is being made to hasten the Report of the Royal Commission.

asked the Chancellor of the Exchequer whether he will consider the removal of the provision excluding married women from remaining in the Civil Service; and whether he is aware that the movement on the part of local education authorities and municipal bodies to dismiss their married women employés is being attributed to the example set by the Government in dismissing its women employés on marriage?

The answer to both parts of the question is in the negative. The position of the Government in this matter was explained in the reply which I gave yesterday to the hon. Member for Central Cardiff (Mr. Gould).

asked the Chancellor of the Exchequer (1) the amount received from the duty on beer from 1st April, 1922, to 25th November, 1922; how far this amount falls short of the Estimates as covering this period of the financial year; if he will take into favourable consideration in the preparation of next year's Budget a substantial reduction of the present high duty on beer of 100s. per barrel;

(2) whether, in view of the adverse effect on the Scottish whisky trade of the present high duty on spirits, whereby much unemployment is caused, and in view of the fact that the diminished output of spirits is prejudicing the British yeast trade, he will, in the preparation of his forthcoming Budget, consider the desirability of reducing the spirit duty from 72s. 6d. per proof gallon to, at most, 50s. per proof gallon?

asked the Chancellor of the Exchequer if he will consider the repeal of the table-water duties, the effect of which has been to compel hundreds of firms in this trade to shut down, and in consequence thousands of the employés have been thrown out of work?

My hon. Friends may rest assured that in formulating proposals for meeting the expenditure of the coming financial year careful attention will be given to all relevant considerations affecting the various duties. The receipt from the Beer Duty in Great Britain and Ireland from 1st April to 30th November, 1922, was £71,016,000, which is in excess of the proportion of the Estimate for the year.

asked the Chancellor of the Exchequer whether the Bank of England has agreed to act on the recommendation of the Genoa Conference that it should summon an international conference of central banks to consider the stabilisation of currencies and exchanges; if so, when the conference is likely to be held; and what is the reason why this step has been delayed for so many months?

The Bank of England intend to act on the recommendation of the Genoa Conference, and I hope the meeting may be possible before long.

asked the Chancellor of the Exchequer whether a betting business has been registered under the Industrial and Provident Societies Acts under the title of the National Co-operative Turf Association, Limited; and whether the Government will take immediate steps to strengthen the Industrial and Provident Societies Acts to secure the protection of the public?

I am not in a position to add anything to the reply I gave to the hon. Member on the 29th ultimo.

Does not the right hon. Gentleman think it absurd to recognise, under the Industrial and Provident Societies Acts, a society formed merely for the purpose of spotting winners and backing losers?

There is no doubt that there is no legal ground on which this registration could be refused.