asked the President of the Board of Trade the average price per ton at which reparation ships were disposed of, and how this price compared with the market rate of tonnage when the sales were effected?

The reparation ships, including vessels of widely different types and ages, were sold during the period extending from October, 1920, to December, 1921, a period during which values varied greatly, generally in the downward direction. The prices received varied from £38 per gross ton to less than 21 per gross ton, and the average price over the whole transaction was £11·1 per gross ton. The sales were open to all British buyers, and in certain cases to world buyers. The prices obtained were, therefore, the market rates for the ships in question at the date of sale.

Is it not possible to say what the price of tonnage was between October, 1920, and December, 1921. Surely, the Department has the information?

It all depends upon the class of tonnage.

asked the President of the Board of Trade whether he is aware that owing to the very large number of cases still to be heard, there is more work than the Anglo-German Mixed Arbitral Tribunal can dispose of within reasonable time, although the distinguished jurists comprising the tribunal are admittedly working at a high rate of speed; and whether he will consider the appointment of additional members of the tribunal so that it may sit in divisions as provided by Article 304 (c) of the Treaty of Versailles?

As I said on the 19th April, in answer to the hon. Member for South-East Southwark, active steps are now being taken with a view to setting up an additional division of the Anglo-German Mixed Arbitral Tribunal, and I hope that the arrangements will be completed at an early dte.

Can the Noble Lord say when that date will be; and is he aware that great feeling is being engendered against this Tribunal and much inconvenience is being caused owing to the fact that it has not enough staff and members; and although they are quite blameless in the matter is he aware that a great deal of loss has been experienced by firms in this country owing to these claims not having been heard?

Yes, the Board of Trade is aware of the difficulties, and we are doing everything in our power to extend the personnel of the tribunal, but the British Government is not the only authority concerned in this matter.

Can the Noble Lord say when this will be done—will it be within a month?

I would not like to promise that.

asked the Prime Minister whether the new Ordinance No. 167, setting up a pass barrier in the Rhineland, has received the assent of the British Commissioner; whether it is operative in the British occupied territory; and whether, in general, ordinances of the Commission from which the British representative dissents are effective in the territory occupied by British troops?

The answer to the first two parts of the question is in the negative. As regard the last part, ordinances arising out of Franco-Belgian independent action, on which His Majesty's High Commissioner, acting in accordance with his standing instructions, has abstained from voting, have not been carried into effect in he British zone.

asked the Chancellor of the Exchequer what amount of expenditure has been incurred by the Reparation Commission, together with the commissions and other bodies subsidiary thereto, from its inception up to the present time?

I am informed that the total cost of the Reparation Commission and of its subsidiary bodies from its inception up to 31st December, 1922, the latest date for which information is available, is approximately £2,280,000, namely, £797,000 in 1920, £864,000 in 1921, and £619,000 in 1922. These sums include the cost of the national delegations and of the international staff, of the Committee of Guarantees, of the main office at Paris, and of local offices at Berlin, Essen, Beuthen (formerly at Mährisch-Ostrau), Wiesbaden, Vienna and Budapest. The total also includes about £40,000 in respect of the cost of the Organisation Committee of the Reparation Commission incurred prior to the coming into force of the Treaties. It does not include the cost of the Bureau at Berlin for the liquidation of German war material. The dirty of disposing of such material is not a function with which the Reparation Commission is charged by the Treaty of Versailles, but was assumed by the Commission, on behalf of the Allied Powers, at the request of the Conference of Ambassadors. The cost of the Bureau met out of the proceeds of the sales of war material.

asked the President of the Board of Trade what is the respective amount of import or other duties charged upon glucose, molasses, invert sugar, and other extracts from sugar when directly used for human consumption, when used in the manufacture of jam, when used by a licensed distiller in the manufacture of spirits, and when used by a brewer in the manufacture of beer?

As the reply is in tabular form, I will, with my hon. Friend's permission, circulate in the OFFICIAL REPORT.

Is there an import duty on sugar extract imported into this country for the manufacture of alcohol?

The answer involves a considerable number of figures, and that is why I suggested that it should be circulated.

asked the Chancellor of the Exchequer the amount realised by the Stamp Duty on registered securities in the financial years 1913–14, 1917,18, 1818–19, and 1919–20 when the rate was one-half per cent.; and the amount contributed in each succeeding financial year to date after the increase of the rate to one per cent. by the Finance Act of 1920?

With the hon. Member's permission, I will circulate the figures in the OFFICIAL REPORT.

asked the Chancellor of the Exchequer if he will initiate legislation to make provision in the Income Tax Acts whereby fees paid for professional advice and assistance in the preparation of returns may be deducted in preparing the statement of income from all sources?

I regret I cannot see my way to adopt the hon. Member's suggestion.

Is it not a fact that it is already allowed in respect of commercial accounts?

I do not think that is any reason why I should give it away.

asked the Chancellor of the Exchequer the total number of Income Tax payers, the average amount paid per head, and the total amount paid; and the total number of ratepayers, the average amount paid per head, and the total amount paid for the last year?

As regards the first part of the question, I would refer the hon. Member to the answer of the Financial Secretary to the Treasury on the 19th April last to a question by the hon. Member for Kirkdale. As regards the second part of the question, I understand that the total number of ratepayers is not known. The total receipts of local authorities from rates in 1922–23 is estimated to have been £159,000,000. If the hon. Member desires further information on this point, perhaps he would put down a question to the Minister of Health.

asked the Chancellor of the Exchequer whether he is aware that swimming sports, which are held for the promotion of the useful art of swimming and life-saving and are of great educational value, are subject to Entertainments Duty and, in view of the fact that these educational meetings are likely to be curtailed owing to the losses which are incurred through payment of this tax, whether he is prepared to consider the waiving of the payment in these special circumstances?

Payments for admission to swimming sports are liable to Entertainments Duty if they are made for the right to watch the sports, but not if they are made for the right to take part in them. Such sports are not within the scope of any of the statutory exemptions from the Entertainments Duty, and I have no power, therefore, to waive payment of the duty.

asked the Chancellor of the Exchequer whether he is aware that inspectors of taxes in certain districts are insisting upon the payment of interest on arrears of Excess Profits Duty in cases where companies went into voluntary liquidation before the Act making interest payable was passed; that as a consequence liquidators could make no provision for such claims in their liquidation accounts; and upon what grounds and whose authority such claims are now being put forward?

I am not aware of the precise circumstances in the cases which the hon. Member has in mind, but if he will furnish me with particulars of any case in which it is suggested that interest should not have been charged, I will cause inquiry to be made in the matter.

asked the Chancellor of the Exchequer whether his attention has been called to cases where receipts are given on payment of bills of amounts exceeding £2 without being stamped; and whether he will take steps to enforce the law in this respect?

The attention of the Commissioners of Inland Revenue is constantly being called to cases where receipts which ought to have been stamped have been given without a stamp, and suitable action is taken by them in each case.

asked the Chancellor of the Exchequer whether, having regard to the statement recently made by a leading brewer that a message had come from the Chancellor asking the brewers how much they could contribute towards a reduction in the price of beer to the consumers, he is prepared to issue a similar message to the controllers of tea and sugar, and other taxable food commodities asking them what they could contribute towards a reduction in the price of these articles of food to the consumers in Great Britain?

The answer is in the negative.

asked the Chancellor of the Exchequer what were the payments for interest on national debt services in the years 1913–14 and 1914–15 and receipts from Income Tax, including Super-tax, in the same years; and will he give the corresponding figures for the present financial year?

I will, with the hon. Member's permission, circulate the figures in the OFFICIAL REPORT.

asked the President of the Board of Trade what quantity of yards of woollen and worsted cloth was exported from this country in 1913 and in 1922 and for the three months ending March, 1923?

The reply contains a number of figures, and, if the hon. Member has no objection, I will have it circulated in the OFFICIAL REPORT.

asked the President of the Board of Trade what quantity of flax and timber was imported from Russia in 1913 and in 1923?

The reply contains a number of figures, and, if the hon. Member has no objection, I will have it circulated in the OFFICIAL REPORT.

asked the Under-Secretary of State for War the number of cadets in training at Sandhurst for the years 1920, 1921, and 1922, and the average cost per cadet from Imperial funds for the same years?

The average numbers of cadets at Sandhurst during each of the financial years ending on 31st March, 1921, 1922 and 1923 were, respectively, 674, 671 and 658. The net cost per head was about £331, £320, and £312. I may add that from the 1st July, 1922, onwards, the fees payable by parents of new entrants were considerably raised: those for parents with no service claims are now £200 a year as compared with £75 previously. Economies in administration are also being effected. As these changes take effect, the net cost per cadet will be very considerably reduced.

asked the Under-Secretary of State for War whether he is aware that the Army Council have directed the closing of the Young Men's Christian Association and Church Army institutes which were provided for the benefit of the British Army of Occupation on the Rhine; what is the reason for this action on the part of the Army Council; and whether steps will be taken to cancel the order so that troops who are far distant from their homes may continue to have the benefit of these institutes for recreation and social intercourse?

The hon. Member is under a misapprehension. No such instructions have been issued by the War Office.

If local instructions of the kind indicated in the question have been given, were they not given under a misapprehension of the Army Council's instruction?

I am quite sure that no such local instructions have been given. There has been some difficulty about accommodation, but the Army authorities, have put no difficulties in the way.

Is it a fact that, on account of the lack of barrack accommodation, the Young Men's Christian Association have been given notice to quit; and would it not be a good thing if they could be allowed to remain?

The War Office has done everything to help them, but there is a difficulty as to whether we can requisition accommodation for this purpose. The question is being gone into in a very sympathetic way.

Are we to understand that the Young Men's Christian Association are responsible for the provision of barracks and not the War Office?

I do not think that any such suggestion has been made.

asked the Under-Secretary of State for War, if his attention has been called to circulars which are being sent out by a particular firm, called the War Graves Wreaths Company, to the relatives of those who have sons and husbands buried in France and Belgium asking that they should forward 35s., when a wreath will be placed on the grave of their relative; and is it with the permission of the War Graves Commissioners that this company carries out the functions which it advertises?

The answer to the first part of the question is in the affirmative. As regards the second part, no special permission is required in order to lay wreaths on War Graves, and many relatives desire to have them laid. On the information before me, I do not think that any grounds for interference with the Company referred to are disclosed.

Is the hon. and gallant Gentleman aware of the resentment on the part of many relatives at the manner in which companies like this are not only exploiting the pockets but also the feelings of the relatives of those who are buried in those cemeteries?

I think it would be contrary to public sentiment to forbid the laying of these wreaths. Undoubtedly there is a very considerable response to the various organisations, apart from the activities of this company, who assist relatives in laying wreaths.

Would it not be better for the War Graves Commission to do this work instead of a private company?

The War Graves Commission could not possibly do it. It is very complicated work, and several organisations which went into it on approximately the same charges have had to drop it because they were making a loss.

They are making a profit out of the dead, just as they do out of the living.

asked the Financial Secretary to the War Office whether the post of chief inspector of saddlery in Woolwich Dockyard is or is about to become vacant; and whether the intention is to appoint to this position a civilian who has first-hand knowledge of the duties to be performed?

The inspectorship of harness and saddlery is at present vacant. I am not at present in a position to say precisely how this vacancy will be filled, but it is probable that a candidate possessing experience of military saddlery and its practical use in the field will be required.

Is the hon. Gentleman aware that this post has already been allocated to an ex-officer without experience and who is now in receipt of a considerable and adequate pension?

Does the hon. Member say that the position has already been allocated?

Yes.

Then the hon. Member knows more than I do. My information is that it was not allocated this morning.

asked the Financial Secretary to the War Office whether the War Office, before they, in 1912, reappointed McGrigor's Bank to be Army agents for 20 years, made any inquiries into the solvency of the firm or saw any accounts of the firm; who was responsible for the failure of the finance branch of the War Office to take any steps, either before or after 1912, to satisfy themselves as to the financial position of McGrigor's while allowing them to hold themselves out as Army agents; and whether, in view of the fact that the War Office have already admitted a moral obligation in the matter, they will increase the grant of 10s. in the already made to such an amount as, with the dividend payable in the liquidation of the firm, will amount to 20s.?

The answer to the first part of the question is in the negative. As regards the second part, the hon. Member will not expect me, at this distance of time, to allocate responsibility, if there was any, amongst my predecessors. With regard to the third part, I regret that I do not see my way to recommend that any increase in the ex-gratia grant of 10s. in the should be made. The matter has already been very fully discussed, and the Government consider that the grant authorised meets any moral responsibility incurred.

Do I understand that the responsibility for not finding out the financial position of McGrigor's rests with the Finance Department of the War Office?

As I said in my answer, it would be inadvisable for me to allocate responsibility for what took place years ago on any individuals then in my Department.

In view of the fact that the omission to inquire into the financial position of McGrigor's continued until quite recently, is it not possible to find out who is responsible?

The contract with McGrigor's was entered into in 1912 for 20 years. The Financial Secretary and the Secretary of State for War are, of course, responsible to this House for contracts of this kind.

asked the Solicitor-General for Scotland if he is aware that the Scottish Education Department have now issued a draft code for Scottish schools; if so, will copies of the same be made available for Members of Scottish constituencies; and when will the code be placed upon the Table for the approval of the House as stated on 18th April?

The answer to the first part of the question is in the affirmative. The code will not be placed upon the Table for the approval of the House until reasonable time has been allowed for its preliminary consideration in draft by the education authorities and other bodies concerned; but, in the meantime, copies of the draft are available for Members for Scottish constituencies.

Is it not the case that in this draft code an attempt is being made practically to eliminate the intermediate school in Scotland?

That question does not arise here.

asked the Solicitor-General for Scotland the average cost of educating pupils in Scottish primary, intermediate and secondary schools from local rates and from Imperial grants?

As separate accounts are not kept for the different grades of school, it is not possible to state the cost per pupil for each grade separately. In the year 1920–21, the latest for which audited accounts are available, the net expenditure of education authorities for all purposes amounted to £12·58 per pupil, of which £5·36 per pupil fell upon local rates and £7·22 per pupil was met by Imperial grants.

asked the Solicitor-General for Scotland if he will shortly be able to return to the managers of the newspaper "Eire" the books containing names and addresses of subscribers to the paper, seized by the police in connection with the recent deportations to Ireland?

It is anticipated that the books referred to will be returned shortly.

Seeing that all possible value to the authorities in detaining these books is now gone, could not the Solicitor-General for Scotland promise that they shall be returned at once?

I understand that they will be returned in the course of a very few days.

asked the Solicitor-General for Scotland whether it is the duty of Procurators Fiscal in Scotland to make personal inquiries into accidents in their respective areas caused by motor vehicles; and what action is being taken as the result of any such official inquiry in regard to two serious accidents near Jedburgh on 4th March and 21st March to pedestrians named Turnbull and Robson?

In accidents of the nature referred to, it is the custom for the police to obtain particulars and to report to the Procurator Fiscal, who, if the case is a serious one, and especially if the accident is a fatal one, makes a personal investigation. In the first of the two cases referred to by my hon. Friend, proceedings, which were delayed for some time owing to the condition of Mr. Turnbull, have now been instituted. Proceedings in the second case are meantime held up, owing to the fact that Mr. Robson is not yet able to appear as a witness.

asked the Solicitor-General for Scotland the number of elementary schools in which school gardening is taught in Scotland?

During the year ended 31st July, 1922, school gardening was taught in 636 primary schools.

asked the Under-Secretary to the Scottish Board of Health whether the Scottish Board of Health lays down a uniform scale of relief for destitute unemployed which should be paid by parish councils; what is the present weekly rate the Board recommends to a householder, wife of a householder, and children under 16 years of age; and whether any deduction is made for any war pension a man may be drawing?

The Board have no power to prescribe a scale, the amount of relief to be granted being a matter within the discretion of each parish council. A uniform scale of relief was agreed to at a conference of representatives of industrial parish councils held in September, 1921, and was issued by the Board with a suggestion that it should be generally adopted. This scale allowed 12s. 6d. to a householder, 10s. to his wife, and 3s. 6d. to each child under 16 years of age. In applying the scale it was considered essential that every kind of income whatsoever entering the household should be taken into account. Some parish councils have found it inadvisable to continue to afford relief on the above scale in consequence of the fall in the cost of living and other factors.

Do I understand that in the case of men who have been badly wounded and have a small pension of 7s. or 8s. a week, that pension is deducted before they receive the grant of which they are so much in need?

It is considered by the parish councils that all sources of income whatever should be taken into account in this matter.

Does the Scottish Board of Health approve of that action?

It is a local matter.

asked the Under-Secretary to the Scottish Board of Health what is the cause of the delay in the revision by the Land Court of rents and bonds due by smallholders in the Highlands?

There has been no delay in dealing with the matter. The work of preparing the requisite schedules of particulars applicable to the individual holdings and communicating with the holders necessarily takes some time, but this preliminary work is being pushed on with all possible despatch.

When may the preliminary investigation be expected to be completed?

A certain number of applications have been sent in to the Land Court, that is to say, in some cases the investigation has been completed. In the others it is being pushed on as fast as possible.

asked the Under-Secretary to the Scottish Board of Health why the Land Court's Annual Report has not yet been presented to the House of Commons, seeing that it is now long overdue?

In recent years the Annual Report of the Land Court has usually been presented to Parliament in June. The publication of these Reports and their Appendices in their present form has resulted in a considerable annual loss to the Exchequer, and consideration is now being given to the question of reducing the printed matter. As soon as this point is settled the Report will be printed and presented to Parliament.

Are we to understand that the full Report is not to be issued to the House this year? Is the hon. and gallant Gentleman aware that the Land Report is the most important Report, as far as the Scottish Members are concerned, and that we have always expected to receive it; and will he see to it that we get this year the full Report as usual?

As full a Report as is possible will be presented, but it is not inadvisable to consider whether there is any way in which the loss on this Report can be reduced.

Is the hon. and gallant Gentleman aware that it was cut down last year, and will it be cut down to a larger extent this year?

I hope it will not have to be cut down, but that we shall be able to find some other way of reducing the loss; but my right hon. Friend the Member for Ross and Cromarty (Mr. Macpherson) will understand how closely it is necessary to supervise printed reports which involve heavy annual losses to the Treasury.

Can the hon. and gallant Gentleman say what the amount of the loss is, and whether the saving of this so-called loss is worth the disadvantage it entails to Scottish Members?

Perhaps the right hon. Gentleman will put a qnestion down.

asked the Under-Secretary to the Scottish Board of Health whether it is now proposed to appoint a Committee to inquire into trawling, legal and illegal, off the coast of Scotland?

My Noble Friend has decided to appoint a Committee of Inquiry into the question of trawling. The terms of reference will, it is hoped, be announced before the Recess.

While thanking the right hon. Gentleman for his answer, may I ask what will be the form of the Committee, and when it is likely to be set up?

It is a little difficult to say now what will be the form of the Committee, but I understand that, as far as possible, it will be more a committee of ordinary men than of experts. When the names will be announced I am afraid it is not possible to say. My right hon. Friend will realise that the questions raised are very wide, and we must have the most expert opinion possible upon them.

Will practical fishermen be appointed to the Committee?

It would be better to wait for the names.

asked the Under-Secretary to the Scottish Board of Health on what basis the figure of 25,550 houses, allocated to Scotland under the Housing and Town Planning, etc., Act, 1919, was fixed; and what proportion this figure bears to the number of houses allocated to England and Wales?

The figure referred to in the first part of the question represents the allocation to Scotland, in the Goschen proportion, of the number of houses to be built under the Act in England and Wales, namely, 176,000, with an addition in respect of the smaller number of houses likely to be built in Scotland than in England and Wales under the private builders subsidy scheme. As regards the last part of the question, the proportion between the figures for the two countries is 11·6 to 80.

Is it on the basis of the number of houses in Scotland and England respectively?

That was the basis chosen at the date when the allocation was made.

asked the Under-Secretary to the Scottish Board of Health whether, in view of the present vacant accommodation in Scottish poor-houses, which amounted to 8,467 out of a total available accommodation of 20,270 in 1921 and to 7,259 out of a total available accommodation of 20,198 in 1922, he is prepared to consider as to the closing of some of the poor-houses and the transfer of their occupants to poor-houses where sufficient vacant accommodation is available, and thus to relieve the ratepayers of the burden of rates involved in the maintenance and upkeep of poorhouses where the accommodation greatly exceeds the existing needs of the district?

The matter of surplus poor-house accommodation has for some time been under consideration by the Scottish Board of Health. Within the past few years five poor-houses have been closed, and I understand that proposals for the closing of two others are now being considered. The closure of a poor-house is, of course, primarily a matter for the parish council or the combination of parish councils owning the poor-house to decide. The total figure of vacant accommodation throughout the whole country is not a reliable indication of the extent to which it would be possible to relinquish poor-houses. It is necessary to examine in detail the figures for each poor-house.

Will the hon. and gallant Gentleman give an undertaking that he will examine the detailed figures for the various poor-houses with a view to giving relief to the ratepayers?

It is primarily a matter for the parish council if it does not wish to keep up the poor-house.

Seeing that the more enlightened parish councils have abolished the words pauper and poorhouse, will the hon. and gallant Gentleman and hon. Members in putting questions follow their example?

asked the Under-Secretary to the Scottish Board of Health whether he is aware that, although prison staffs should be allowed alternate Sundays off duty, in some prisons the staffs are on duty 12½ days without a rest day; and whether he will take steps to deal with this situation?

The hours of duty for prison warders are 96 per fortnight. The rest days are arranged to suit local conditions. Generally, warders have alternate Sundays off, and are not on duty 12½ days consecutively. Conditions that can be applied in the larger prisons cannot, however, be applied in the smaller prisons, where the hours of duty have to be differently arranged, though always within the limit of 96 hours per fortnight.

If I submit a scheme to the hon. Gentleman whereby arrangements can be made for them to have alternate Sundays off will he consider such a proposal?

No doubt my hon. Friend is aware remuneration and other conditions of service of prison officers in England and Scotland are at present being considered by a Committee.

asked the Secretary for Mines if he will give the names of collieries where pit-head baths have been established in Great Britain; how

asked the Secretary for Mines the number of mines at

With the hon. Member's permission, I will circulate a statement in the OFFICIAL REPORT showing collieries where six or more baths are provided for the workmen. This will include, in answer to the third part of the question, particulars of the average number of workmen who use the pit-head baths at the collieries where they are provided.

Are the facilities provided taken advantage of by the workment at these collieries?

Particulars will be given in the statement I make.

The number of mines, under the Coal Mines Act, working in 1921 was 3,030, and in 1922, 2,911. Of these, 1,803 and 1,699, respectively, were mines in which horses were used. The number of inspectors of horses was eight in each year. They made 2,000 inspections in 1921 and 2,254 in 1922. But inspection of horses is not limited to the inspectors appointed specially for that purpose. It is part of the duty of all but one or two inspectors of mines, of whom there are 78, besides the horse inspectors.

Will my hon. and gallant Friend consider the propriety of appointing more inspectors?

Under the limits of the present power of expenditure I have, it would mean cutting down inspectors who have to deal with other matters.

Do the inspectors simply inspect the horses in the stables at the pit bottom or do they go on the road and see the conditions under which the horses have to work?