Peace Treaties
Reparation Ships (Sales)
3.
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.
Anglo-German Mixed Arbitral Tribunal
17.
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.
Rhineland (Pass Barriers)
46.
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.
Reparation Commission (Cost)
48.
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.
Sea Defence Works
5.
asked the President of the Board of Trade whether he is aware of the heavy burden which the construction of sea defence works involves to coastal districts; and whether he will consider the advisability of assisting such districts in the performance of this necessary work?
I would refer the hon. Member to the reply given to the hon. Member for the Penrith Division of Cumberland (Mr. L. Collison) on the 27th March, of which I am sending him a copy.
Does not the Noble Lord consider that the seriousness of the situation demands further consideration?
The matter has been considered very carefully, both by the Royal Commission and by the Government, but at the present moment the Government have no money available to assist local authorities in this matter.
Enemy Action Claims
6.
asked the President of the Board of Trade how many applications have been received by the Commission on Compensation for Suffering and Damage by Enemy Action; how many have been considered; and in how many cases grants have been made?
The number of persons whose claims are covered by the First Report of the Royal Commission on Compensation for Suffering and Damage by Enemy Action is 29,017. 21,150 Payable Orders have been issued to such persons down to the end of April. In addition to the balance of persons whose claims are covered by the First Report, claims by 12,000 persons in respect of damage to property remain to be dealt with, and these latter will form the subject of a further Report of the Commission. These figures do not include belated claims, which are at present under examination.
What does the Noble Lord mean by belated claims being under consideration? Is he aware that the Department itself say they have no power to deal with them, and turn them down automatically?
If the hon. and gallant Gentleman will look at the Report of the Royal Commission he will see that in paragraph 17 it is provided that where claims are delayed, if good reason can be shown, that they shall be examined.
Is the Noble Lord aware that the officials are not carrying that out?
If the hon. and gallant Gentleman will bring cases of that kind to my notice I shall certainly look into them.
How long does the Noble Lord think it will take to consider these 12,000 cases?
It is impossible to say, but the Royal Commission has managed to assess 29,000 in two years, therefore I very much hope they will be able to deal with 12,000 claims within the year.
Can the Noble Lord give any indication of the amount to be expended? Has a single claim been brought within these limits?
I understand that the view of the Commission is that they should continue to assess the claims made in time before they finally consider these belated claims.
7.
also asked the President of the Board of Trade whether, in view of the hardships which affect a large number of seamen and their dependants, he will press upon the Commission on Compensation for Suffering and Damage by Enemy Action the desirability of giving sympathetic consideration to the position of those who were prevented from making claims at the proper time and of coming to an immediate decision as the admissibility of belated claims?
The point raised by the hon. Member has already been brought to the notice of the Royal Commission. The question of the admissibility of belated claims depends on the circumstances of each individual claim. These are now being examined in order that the procedure mentioned in paragraph 17 of the Royal Commission's First Report may be followed. The Royal Commission must necessarily proceed with the assessment of those claims which are not belated in priority to those that are.
Is the Noble Lord aware that the Commission are only considering the claims received? As to seamen will he not give consideration to the claims which were not presented because able seamen were not aware that their claims had to be presented before the time stipulated by the Department?
I think the hon. Member's mind is slightly confused. The Royal Commission, in regard to all claims, is prepared to take a claim out of its turn if it can be shown that the claimant is destitute: subject to that the Royal Commission is proceeding in the proper order with the examination of all the claims.
Is the Noble Lord aware that there is a very large number of seamen destitute to-day who have sent in their claims to the Royal Commission and have not had them dealt with?
If the Royal Commission takes the view that they are not destitute, no doubt the Royal Commission refuses to make a grant. Where it takes the opposite view, it can make—and has made—a grant out of its turn.
Is the receipt of parish relief evidence of destitution?
I understand so.
9.
asked the President of the Board of Trade whether the claim of Mr. J. W. Tamsett, of Cross Road, Erith, for compensation for damage done to his forge building by reason of a bomb from an enemy aeroplane falling on it during the War has yet been considered by the Reparation Claims Department; whether he is aware that the claim was submitted some years ago, and that the claimant has been informed on several occasions that it will be dealt with at the earliest possible opportunity; and whether, in view of the fact that this old man lost his means of livelihood through the destruction of his forge and is now being threatened with eviction, he will give instructions for an immediate inquiry into and settlement of this long over-due claim?
The answer to the first two parts of the question is in the affirmative. Property claims are now under consideration of the Royal Commission, but, owing to their number and complexity, some time must elapse before their report can be published, although every effort is being made to expedite matters.
Is the Noble Lord aware that this old man has been rendered absolutely destitute through the action of enemy aircraft; that this claim has been repeatedly put before the Commission; and will he undertake to treat it as a destitute case as he promised in answer to another question? Is he also aware that this old man and his wife are on the verge of the workhouse and have had writs served upon them?
If it be a case of destitution, I shall certainly raise it with the Royal Commission.
I am raising the question in this way because so many applications have been made with no satisfactory result.
Canadian Cattle
8.
asked the President of the Board of Trade whether his attention has been called to a report of the medical officer of the Manchester port sanitary authority regarding the insanitary condition of certain ships engaged in the carriage of Canadian store cattle to this country; and whether he will take steps to ensure that the traffic will be carried on in ships properly equipped for the purpose?
13.
asked the President of the Board of Trade whether his attention has been called to a report of the Manchester port sanitary authority as to the unsatisfactory conditions which exist on the two vessels which brought the first consignment of Canadian store cattle to this country with regard to the accommodation for cattlemen; whether, in addition, attention was called to the fact that the cattle, though healthy, were not altogether free from pulmonary tuberculosis, that the manure had not been removed until the ships arrived in port, and that in bad weather the hatches could not be removed; and what action does he propose to take?
My attention has been called to this matter, and I have obtained a report from one of the Board's surveyors about the conditions on these vessels. It appears that when the vessels last left the United Kingdam it was not anticipated that they would engage in this trade. The temporary accommodation for the cattlemen was, I am informed, fitted under the inspection of the Canadian Department of Agriculture. As, however, the vessels are intended to continue in this trade for some time, proper accommodation is being fitted in accordance with the Board's Regulations. As to the health of the cattle, I would refer to the answer given yesterday by the Minister for Agriculture and Fisheries to the hon. and learned Member for Londonderry (Sir M. Macnaghton). With regard to ventilation, I am assured that the vessels have ample freeboard when carrying cattle, and that in at least one of the vessels the hatches on the lee side were off for the purpose of ventilating the cattle deck during the whole of the passage.
Will the Noble Lord answer the last part of my question, No. 13? Is he aware that the cattle were said to be suffering from very bad colds in the head—
Like most of the Tory party—
That they were kept under hatches, without proper ventilation, and was this not likely to make them worse?
Is the Noble Lord not aware that definite, clear, and distinct pledges were given to this House that Canadian cattle brought over to this country would be conveyed under humane conditions, and will he see that those definite pledges are fulfilled?
Yes, Sir.
Is it the Board's inspectors that have said that these cattle, which, I understand, were suffering from pulmonary tuberculosis, were very healthy? Can cattle in this state still be described as very healthy?
That is a question which my hon. Friend must address to the Board of Agriculture.
British Dyestuffs, Limited
10.
asked the President of the Board of Trade who are the present directors of the British Dyestuffs, Limited; what are the total sums paid per year in directors' fees; whether any of these gentlemen reside in the neighbourhood of the works, either at Huddersfield or Manchester; and how many of them had previous experience of the dye-making trade?
The only directors appointed by His Majesty's Government are Lord Ashfield and Sir Henry
| — | Full Rates of Duty. | Preferential Bates of Duty. | |||
| Per | cwt. | Per | cwt. | ||
| Glucose— | s. | d. | s. | d. | |
| Solid | 16 | 3 | 5/6ths of full rate. | ||
| Liquid | 11 | 8 | |||
| Molasses, Invert Sugar and Extracts from Sngar— | Containing 70 per cent. or more of sweetening matter. | 16 | 3 | ||
| Less than 70 per cent. and more than 50 per cent. | 11 | 8 | |||
| Not more than 50 per cent. | 5 | 8½ | |||
Birchenough. Their remuneration is £1,000 per annum. The other directors, appointed by the shareholders, are Sir William Alexander, Mr. G. V. Clay, Sir William Robertson, and Mr. G. P. Norton. I am not in a position to answer the last part of the question.
Will the noble Lord satisfy the ambition of the hon. and gallant Member for Central Hull (Lieut.- Commander Kenworthy) by appointing him to the board of this company?
I want to put a serious supplementary question: has the Government guaranteed this money? Have we no share in the appointment of the other directors?
No, Sir. The Government, I understand, has the right to appoint two directors, the other directors are appointed by the shareholders.
Finance Bill
Sugar Duty
1.
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.
Following is the reply:
The rates of duty on imported glucose, molasses, invert sugar and extracts from sugar, are as follows:
The preferential rate is chargeable on goods of Empire growth and consignment; British made glucose is chargeable at the preferential rate.
Under Section 6 of the Finance Act, 1922, molasses, invert sugar and extracts from sugar made in Great Britain or Northern Ireland from home-grown beet are exempt from duty.
With the exception of molasses, which when used by a licensed distiller in the manufacture of spirits or when used for food for stock is free from duty, the articles specified in the foregoing table are chargeable, with duty when delivered for home use for any purpose.
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.
Stamp Duty (Registered Securities)
53.
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.
The following are the figures:
The amounts realised by the Stamp Duty on transfers of stocks and shares were as follow:
| £ | ||||
| 1913–14 | … | … | … | 1,430,800 |
| 1917–18 | … | … | … | 1,441,930 |
| 1918–19 | … | … | … | 2,111,650 |
| 1919–20 | … | … | … | 4,992,155 |
| 1920–21 | … | … | … | 3,517,160 |
| 1921–22 | … | … | … | 2,908,660 |
| 1922–23 | … | … | … | 5,077,500 |
The rate of the duty was 10s. per cent. to the end of August, 1920, and £1 per cant. after that date.
Income Tax
55.
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.
60.
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.
Entertainments Duty
57.
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.
Excess Profits Duty
62.
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.
Receipt Stamps
66.
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.
Food Commodities (Taxation)
67.
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.
Debt Interest And Income Tax Receipts
71.
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.
The following are the figures:
The amounts aid by way of interest on on the National Debt in 1913–14 was £19,104,986; and in 1914–15 £19,334,868. The amount required for 1923–24 is estimated at £310,000,000.
The receipts for Income Tax and Super-tax for 1913–14 were £47,240,771; for 1914–15, £69,544,854; and for 1923–24 they are estimated at £319,000,000.
Seamen's Wages
11.
asked the President of the Board of Trade the number of seamen afloat in 1921 who were in receipt of less than £250 per annum, and the number in receipt of more than £250 and less than £275 per annum?
I regret that there are no statistics available that would enable me to give this information.
National Sailors' And Firemen's Union
12.
asked the President of the Board of Trade if he is aware of the continued dissatisfaction existing in the merchant service with the system that makes employment dependent upon membership of the National Sailors' and Firemen's Union, and whether he will take steps to protect the interests of seamen who disagree with the principles of this union?
The Board of Trade is aware of the dissatisfaction alluded to in certain quarters. I understand that these difficulties are partly due to a dispute between different unions representing seamen. So long as there is no breach of the law, the Board of Trade have no power to interfere.
Is the Noble Lord aware that there is no dispute between the unions at all and that the dissatisfaction and victimisation which exist among the mercantile marine arise from the existence of an agreement between th Shipping Federation and the National Sailors' and Firemen's Union which the men will not accept?
The hon. Member is giving information.
I wish to intimate that I will raise this question on the first available opportunity on the Motion for the Adjournment.
Patents (Applications)
14.
asked the President of the Board of Trade the number of applications for patents that have been submitted to his Department but have not been adjudicated upon; whether he has received any representations from the Association of British Chambers of Commerce or other similar organisation that undue congestion and delay occur in this matter; and what steps, if any, he proposes to take to remedy the existing state of affairs?
The number of applications for patents awaiting examination in the Patent Office is approximately 6,000. The congestion of work has been principally due to the arrears caused by war conditions, and the revival of foreign applications suspended during the War. Every possible step has been taken by a temporary increase of the staff and otherwise, to remedy the existing conditions, and the arrears have been reduced by over 3,000 cases during the last two years at an increasing rate, and I have every hope that the return to normal conditions will not long be delayed. Representations with regard to the congestion of work in the Patent Office were received from the Association of British Chambers of Commerce some time ago, and since then they have expressed themselves as satisfied with the steps which have been taken to deal with the arrears.
Mercantile Marine (Lime Juice)
15.
asked the President of the Board of Trade whether, having regard to The Merchant Shipping Act, 1894, Fifth Schedule, Sub-section 3, paragraph (b), and the provision that all ships sailing from the United Kingdom should carry lime juice or lemon juice containing 15 per cent. of proper and palatable proof spirit, sufficient for the needs of the whole crew and passengers, he will see that clearance papers are not issued until this part of the Act has been strictly complied with by both British and foreign vessels?
The requirements of Section 200 of the Merchant Shipping Act, 1894, as to the supply of fortified lime or lemon juice apply only to British ships.
Will the Noble Lord make representations to the American Government that American ships coming to this country with brandy on board will be required to observe the regulations applying to British ships?
I must ask for notice of that question.
Trade And Commerce
Woollen Exports
18.
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.
The following is the reply referred to:
The quantities of woollen and worsted tissues manufactured in the United
Kingdom and registered as exported during the periods specified, were:
| Woollen Tissues. | |
| Year 1913 | 105,883,600 lineal yards. |
| Year 1922 | 121,489,000 square yards. |
| Jan. - March, 1923 | 35,905,100 square yards. |
| Worsted Tissues. | |
| Year 1913 | 62,490,100 lineal yards. |
| Year 1922 | 62,457,600 square yards. |
| Jan. - March, 1923 | 18,099,600 square yards. |
Particulars of the number of square yards exported in 1913, and of the number of lineal yards exported in 1922, and 1923, are not available.
Flax And Timber (Imports From Russia)
19.
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.
The following is the reply referred to:
The following statement gives the quantity of flax (including flax tow) and timber imported into the United Kingdom and registered as consigned from Russia in 1913, 1922, and the first three months of 1923:
| Flax and Flax tow. | Timber of all kinds. | |
| Tons. | Tons. | |
| 1913 | 81,577 | 5,401,604 |
| 1922 | 17,623 | 422,774 |
| 1923 (January-March) | 1 | 20,228 |
It should be noted that the particulars for 1913 relate to pre-War Russia, and those for 1922 and 1923 to post-War Russia.
Park Hill Camp, Oswestry
20.
asked the Under-Secretary of State for War what was the approximate cost of the sewage scheme and pumping station at the Park Hall Camp, Oswestry; whether these were included in the property sold privately by the War Office; and what was the amount realised by this private sale of Government property?
As regards the first part of the question, the approximate cost, exclusive of certain branch drains, was £30,000. As regards the second part of the question, the answer is in the affirmative. As I have explained on several previous occasions, it is not considered advisable in the public interest to disclose prices obtained for individual sales of surplus Government, property lest such disclosure should prejudice the Government in other transactions.
In view of the comment that this transaction has aroused, will the hon. and gallant Gentleman give the matter his personal attention, and look into all the facts?
With the greatest pleasure.
British Army
Cadets (Sandhurst)
21.
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.
Rhine Army (Institutes)
23.
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.
War Graves (Wreaths)
24.
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.
Woolwich Dockyard (Chief Inspector Of Saddlery)
25.
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.
Mcgrigor's Bank
26.
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.
Scotland
Education Code
27.
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.
Education (Cost)
28.
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.
Deportations (Seized Documents)
29.
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.
Motor Accidents, Jedburgh
30.
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.
School Gardening
31.
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.
Unemployed Persons (Poor Law Relief)
34.
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.
Smallholders (Rent Revision)
35.
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.
Land Court (Annual Report)
36.
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.
Trawling (Appointment Of Committee)
37.
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.
Housing
38.
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.
Poor-Houses
39.
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?
Prison Staffs (Rest Days)
40.
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.
Coal Industry
Pit-Head Baths
42.
asked the Secretary for Mines if he will give the names of collieries where pit-head baths have been established in Great Britain; how
| STATEMENT showing the number of Baths provided at Coal Mines in Great Britain. | |||||
| District. | Name of Colliery. | Total Number of Persons employed. | For general use. | ||
| Below Ground. | Above and below Ground. | Number and kind of Baths. | Daily Average Number of Persons using Baths. | ||
| Lancashire and Chesire. | Chanters No. 1 | 506 | 723 | 76 Shower | 500 |
| Chanters No. 2 | 494 | 702 | |||
| Gibfield Arley | 716 | 1,079 | 48 Shower | 350 | |
| Victoria (Howe Bridge) | 114 | 190 | 20 Shower and 1 Ordinary. | 135 | |
| Reedley | 393 | 435 | 30 Shower | 160 | |
| Yorkshire | Manvers Main* | 2,897 | 3,786 | 20 Shower† | 120 |
| Barnborough | 1,431 | 1,758 | 40 Shower | 110 | |
| Wath Main* | 1,823 | 2,287 | 88 Shower | 600 men per hour at end of day shift (maximum). | |
| Wharncliffe No. 1 | 523 | 1,418 | 8 Shower | 72 | |
| Silkstone No. 4 | 497 | 6 Slipper | |||
| Staffordshire, North. | Parkhouse Nos. 1 and 2 | 221 | 308 | 6 Shower | 50 |
| South Wales and Monmouth. | Graig Merthyr and Lefn Drim (Slants). | 809 | 966 | 6 Ordinary | 4 |
| Deep Navigation | 1,593 | 2,035 | 75 Shower | 581 | |
| Fife and Clackmannan. | Wellesley | 1,264 | 1,542 | 84 Sprays | 512 |
| Glencraig* | 730 | 879 | 20 Sprays | 120 | |
| Lanarkshire, &c. | Douglas Castle | 218 | 283 | 20 Sprays | 120 |
* These baths are in course of erection. | |||||
| † A further installation of 20 baths will be completed shortly. | |||||
Inspectors Of Horses
41.
asked the Secretary for Mines the number of mines at
many men are employed at each colliery; and whether the workmen take advantage of the bathing facilities provided?
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.
Following is the statement:
work in Great Britain and the number of inspectors of horses employed in such mines in the years 1921 and 1922, and the total number inspections of these mines by those inspectors in those years, respectively?
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?
They certainly should go down the road and see them at work, and I believe they do.
Mechanical Haulage
43.
asked the Secretary for Mines the number of mines in this country in which the haulage is done entirely by machinery; and how far the mines in France and Germany have adopted mechanical haulage in the place of animal haulage?
In 1922, of 2,911 mines working under the Coal Mines Act, horses were employed in 1,699, leaving 1,212 mines in which haulage was done by mechanical means or by hand labour or both. I have not the information which would enable me to answer the second part of the question.
Agricultural Rates (Tithe Rent Charges)
49.
asked the Chancellor of the Exchequer if, when presenting the Estimate for the subsidy to relieve agricultural rates, he will take into consideration the fact that tithe rent charge has been for fiscal purposes invariably treated as land, and propose the same measure of relief for the owners of clerical tithe rent charge as for farmers?
The forthcoming Bill to give effect to the Government's proposals in regard to the relief of agricultural rates will be limited to this object, which is one of great urgency The proper treatment of tithe rent charge for rating purposes will be a matter for separate consideration at a later date.
Land Values
50.
asked the Chancellor of the Exchequer if he will institute some form of taxation which will secure to the State all increases of value in land which are bound to arise in those areas where new roads and other improvements are carried out at public expense?
The hon. Member's proposed tax on the increment in the value of land resulting from the creation of new roads and other works of a public nature, resembles the Increment Value Duty which was imposed by Section 1 of the Finance (1909–10) Act, 1910, and I would refer him to the answer, of which I am sending him a copy, given on the 1st May regarding a similar proposal made by the hon. Member for Southport.
Land Duties (Repayment)
51.
asked the Chancellor of the Exchequer the total amount paid back to landowners by the Government consequent upon the abolition of the land taxes of the Finance Act, 1909–10?
The total repayments to 30th April, 1923, under Section 57 (3) of the Finance Act, 1920, are as follow:
| £ | |
| Increment Value Duty | 418,450 |
| Increment (annual) | 26,043 |
| Undeveloped Land Duty | 154,286 |
| Reversion Duty | 239,984 |
| £838,763 |
National Debt
52.
asked the Chancellor of the Exchequer what would be the annual saving of the interest charge on the National Debt if the present scrip holders could be persuaded to accept a funding scheme based on the same reduction of interest as has been accepted by the United States Government?
The average interest on our debt, excluding Floating Debt, is about 4½ per cent., and including Floating Debt would be less. This interest is practically all liable to Income Tax and Super-tax and, if allowance is made for this fact, does not compare unfavourably with the rate which we shall pay to America.
Government Stocks (Exempt From Income Tax)
54.
asked the Chancellor of the Exchequer whether he can submit a return to the House showing the number and amount of holdings of all British Government stocks of over £5,000, the dividends on which are exempted from taxation on the ground of the owner's residence being outside the United Kingdom?
As British Government stocks owned by persons resident outside the United Kingdom may be held in bearer form, and as a large volume of British Government stock carries interest paid without deduction of Income Tax at the source, holdings over £5,000 in the ownership of such persons could only partially be identified and any return would be of a very imperfect nature. Its value in these circumstances would not justify me in authorising the expenditure of time and labour necessary for its preparation.
House Property (Income Tax Assessments)
56.
asked the Chancellor of the Exchequer whether he is aware that notices have been served in Hull and district of the new valuations under Schedule A, showing increases as high as 100 per cent., without the valuer having made any inspection of the properties concerned, and that in consequence the inspector of taxes is overwhelmed by notices of appeal; and does he intend to issue any instruction in the matter?
The re-assessment is being carried out in Hull and district on the same legal basis as in the remainder of the country. In the great majority of cases the assessment is governed by the rent actually paid. No special difficulties in that neighbourhood have come to my notice. If, however, my hon. and gallant Friend has any particular cases in mind to which he would care to draw my attention, I will gladly have them looked into.
Is the right hon. Gentleman aware that the practice of these officers sending out these papers to the tenants is causing a great deal of inconvenience to the owners, who cannot get notice of it until the 21 days' notice has expired?
58.
asked the Chancellor of the Exchequer if, owing to the high assessments which have been, and are being made on house property and to the widespread indignation manifest amongst the middle classes, house-owners, and occupiers, he can recommend that payment of Income Tax on this new assessment shall be postponed for 12 months so that the whole question of assessment may be reviewed?
I think that any indignation which may exist on this matter is due to a misapprehension of the position. The primary object of the new valuation which has been made under authority of Parliament given last year is to secure that persons in receipt of income from land and house property should pay Income Tax by reference to their actual income from that source, and no longer by reference to an out-of-date and inadequate valuation made in 1910. In fairness to the rest of the taxpayers of the country I cannot agree to postpone its operation.
Is the right hon. Gentleman aware that in the cases I am referring to, hundreds and thousands of workmen have had their assessments put up by 50 or 60 per cent., and they cannot pay?
Is the right hon. Gentleman prepared now to appoint a Committee to inquire into the whole question of taxation, and the abolition of this indirect form of taxation on the people?
64.
asked the Chancellor of the Exchequer whether he is aware that the new assessments proposed to be levied on the leaseholders of Greater London will impose a serious burden upon an already heavily taxed section of the community; and whether he will very carefully reconsider this matter before allowing it to be put into force?
The revaluation of property for Income Tax purposes, which is to come into force for the current year 19E3–24 is being undertaken in accordance with the decision reached by Parliament last year and, as my hon. Friend will remember, embodied in Section 32 of the Finance Act, 1922. Its primary object, as I have explained to another hon. Member, is to secure that persons in receipt of income from land and house property shall pay Income Tax by reference to their actual income from that source, and no longer by reference to an out-of-date and inadequate valuation made in 1910. I am not clear on what ground my hon. Friend suggests that the leaseholders of Greater London are especially affected in this matter, but if he would care to put down a further question I will deal with it.
Will the right hon. Gentleman consider the advisability of having the hearing of these assessments in public?
Is the right hon. Gentleman aware that some people who did not put up the rents when the Rent Restrictions Act was put into operation, have received an increased assessment due to the operation of the Clause mentioned; and can he say whether they will be entitled to have exemption from the increase because they did not sweat the public by increasing the rents?
I must ask for notice of that question.
In arriving at the value for the purpose of assessment, is the value of certain heriditaments taken into account, whether they are let or not, on the basis of what they would let for year by year although the owner may not be receiving the rents?
I should like notice of that question.
Will consideration be given to local assessments by people who know the local circumstances and not by people at the central office in London?
This is a very important matter in West Ham—
The hon. Member must ask a question.
Is the right hon. Gentleman prepared to take the whole matter into consideration—the question of local taxation in all its attributes, and allow us to have a real opportunity of discussing the whole question?
65.
asked the Chancellor of the Exchequer whether, in the case of the proposed new assessments upon house property in Greater London, he will make it a condition that the onus of proof of the suggested additional value of the properties shall rest upon the authorities which are imposing that tax?
The law governing this matter is precisely the same as has governed previous re-assessments under Income Tax, Schedule A, for a long period of years. It is also in all essentials the same as that which governs Income Tax assessments in respect of all other classes of income. I see no ground for accepting my hon. Friend's suggestion. He will see from other replies which I have given on this subject that ample provision is made to enable any person to appeal against the assessment of the annual value of his property, if he is dissatisfied therewith.
Is the right hon. Gentleman aware that the conditions are not the same as in former years?
That seems to be the root of the trouble.
Can the right hon. Gentleman say whether the Inhabited House Duty to be charged under the new assessment is to be on the same limits of £20 fixed in 1808, or whether, in view of the changed values, he will cause a higher minimum to be fixed?
That raises another question.
70.
asked the Chancellor of the Exchequer upon what data the Income Tax authorities have so largely increased the assessments under Schedule A; whether, having regard to the fact that values are fluctuating considerably, he will postpone increases until values become stable and proper valuations can be made; and when the House can have an opportunity of expressing an opinion on the action of the authorities?
The re-assessment records the annual value of properties and this annual value in the great mass of the cases is simply the rent paid. As regards the second part of the question, I would refer the hon. Member to the reply which I gave to the hon. Member for Guildford on the 3rd May; I am sending the hon. Member a copy of that reply and of the reply given on the same day to a question standing in the name of the hon. Member for East Surrey. This matter can no doubt be discussed in the course of the Debates on the Finance Bill.
Will the right hon. Gentleman answer the first part of my question?
It is on the rent of the premises.
73.
asked the Chancellor of the Exchequer whether, in view of the magnitude and importance of the work, the Government have determined to set up a Committee of Inquiry before proceeding further with the quinquennial reassessment of houses and land for the purposes of Income Tax; and is he aware that the work of dealing with possible appeals will have largely to be undertaken by gentlemen who are unpaid and have many other calls on their time?
The present re-assessment does not differ in any material particular from any of its numerous predecessors since 1842. It is true that there has been a great alteration of rent levels but in the great mass of cases the re-assessment merely records the rent actually paid. I see no reason to set up a Committee of Inquiry, and I anticipate that, as on previous occasions, the great bulk of the objections will be settled without any personal appeal to the local Commissioners who act, as my hon. and gallant Friend rightly says, in an honorary capacity.
How can a local Commissioner, who happens to be a working coachbuilder, find time for the hearing of these thousands of appeals?
The hon. and gallant Gentleman had better wait and see what happens.
Transport
Motor-Cars (Speed Limit)
44.
asked the Parliamentary Secretary to the Ministry of Transport whether any speed limit for motor cars and motor cycles are still in force; if so, whether it is being enforced; and whether it is proposed to carry out the recommendations of the Departmental Committee on Taxation and Regulation of Motor Vehicles to print on all licences the statement of rules and courtesies of the road which they prepared?
The maximum speed for motor cars and motor cycles on a public highway is fixed by Section 9 of the Motor Car Act, 1903, and the question of its enforcement is a matter for the police. As regards the last part of the question, as I stated on 11th April, in reply to a question from the hon. Member for Ashton-under-Lyne, I am awaiting a favourable opportunity to introduce a Bill to give effect to the more important of the recommendations of the Departmental Committee, but I do not think it desirable to deal with them piecemeal.
Is the hon. and gallant Gentleman aware that a certain Member of this House has been convicted 14 times?
Arterial Roads
80.
asked the Parliamentary Secretary to the Ministry of Transport whether he can provide facilities for Members to inspect some of the new arterial roads now under construction by his Department in the neighbourhood of London?
The arterial road works to which my hon. Friend refers are somewhat widely distributed, and I very much regret that for reasons of economy it is not possible for me to make adequate arrangements for Members to inspect them. If, however, it would meet the wishes of some of the Members interested, I shall be very happy to arrange for the Chief Engineer of the Roads Department to give some explanation, with lantern illustrations, of these important works in one of the Committee Rooms, on some convenient date after the Whitsuntide Recess.
Anglo-Persian Oil Company
61.
asked the Chancellor of the Exchequer whether, seeing that Lord Inchcape represents the British Government on the Anglo-Persian Oil Company, Limited, with share capital £20,000,000 in £1 shares, he will state the number of shares held by the British Government and the actual profits made by the said company for the years ending March, 1917, 1918, 1919, 1920, 1921, and 1922 after providing debenture interest, Income Tax, royalty, and provision for depreciation?
As the answer contians a number of figures I will, with the hon. Member's permission, circulate it in the OFFICIAL REPORT.
The following is the answer:
The Government hold the following shares in the Anglo-Persian Oil Company:
| 5,000,000 | £1 Ordinary Shares, fully paid. |
| 1,000 | £1 8 per cent. Cumulative First Preference Shares, fully paid. |
| £199,000 | in 5 per cent. Debentures. |
The net profits of the company for the years in question after providing for home charges, debenture interest, Income Tax, royalty and depreciation, were as follows:
| Year ended 31st March: | £ | |||
| 1917 | … | … | … | 344,110 |
| 1918 | … | … | … | 1,308,558 |
| 1919 | … | … | … | 2,010,805 |
| 1920 | … | … | … | 2,611,615 |
| 1921 | … | … | … | 4,028,022 |
| 1922 | … | … | … | 2,730,381 |
Inter-Allied Debts
68.
asked the Chancellor of the Exchequer if, in view of the fact that this country has made satisfactory arrangements for the repayment of the amount of our debt to the United States of America, he will now take what steps may be necessary to obtain from our other late Allies the settlement of the debts they owe to us?
I would refer the hon. Member to the replies given by the Prime Minister to the hon. Members for St. George's and Mid-Bedfordshire on the 15th February and to my reply to the hon. and gallant Member for Wolverhampton on the 18th April.
In view of the fact that our French friends are able to expend £4,000,000 weekly for excursions to the Ruhr, does the right hon. Gentleman not think that the time has come when France should be asked to make substantial payment to us in respect of debts they owe to us, with a view to relieving the enormous burden of taxation in this country?
Irish Free State
Surveyors Of Taxes
72.
asked the Chancellor of the Exchequer whether certain surveyors of taxes in this country have been loaned to the Irish Free State by the British Government and are now in the employment of the Irish Free State; how many of such surveyors of taxes there are; and whether any of these men who desire to be relieved of their present employment and to return to their employment in this country will be allowed to do so?
As from the 6th December, 1922, 13 inspectors of taxes and one assistant inspector were lent to the Irish Free State Government. The period of loan has already terminated in the case of two of the inspectors, and the remainder will be withdrawn as circumstances permit.
How long will that be the case?
Until the Free State are able to supply men for the work which I hope will be at no distant date.
Income Tax
79.
asked the Financial Secretary to the Treasury whether he can state what are the provisions that have been made to prevent the payment of a double Income Tax in the Irish Free State and in this country; at what rate Income Tax is charged in the case of a resident in the Irish Free State who owns 4 per cent. (tax free) War Bonds; can he also state at what rate Income Tax is charged in the case of residents in England who own Irish investments or who draw their income from Irish property; and what steps in these cases is it necessary to to take in order to avoid the payment of a double Income Tax?
Arrangements have been made under which relief will be allowable from British Income Tax and Irish Free State Income Tax respectively on doubly taxed income at such rates as together will equal the lower of the two rates of tax (including Super-tax) to which the taxpayer is liable. These arrangements are embodied on the British side, in the relief in respect of Double Taxation (Irish Free State) Declaration, 1923, and, on the Irish Free State side, in the Double Taxation (Relief) Order (No. 1), 1923. Wherever practicable the relief from British Income Tax will be allowed from the tax payable, so that the taxpayer will pay only the net tax after allowance of the relief. Where this course is not practicable, the relief may be claimed by way of repayment. British Income Tax is not chargeable on the dividends of the 4 per cent. tax-compounded War Loan or the 4 per cent. tax-compounded National War Bonds, whatever the residence of the owner.
Have the Somerset House authorities now ceased to operate in Dublin, and is there suitable separate machinery set up in Dublin to collect the Income Tax?
I am afraid that I cannot answer that question.
Government Departments
Clerical Grades
75.
asked the Financial Secretary to the Treasury the hours of employment in Government offices for all clerical grades; if overtime work has to be done; and, if so, whether increased payment is made and at what rate?
The normal hours of attendance for the general clerical classes in London headquarter offices are seven a day. In provincial offices generally, where a large proportion of the clerical staff is employed, the normal hours are eight a day. The higher grade of the clerical class, and all classes above the clerical class, are not eligible for overtime pay. As regards classes eligible for overtime pay, payment is only made for necessary overtime duly authorised by a responsible officer, and, in the case of classes with a normal seven-hour day, only hours above 42 in a week may be counted as overtime. The rates for classes eligible for overtime pay after 42 hours a week are as laid down in Award 118 of the Civil Service Arbitration Board, namely: Time rate and a quarter for the first 12 hours of overtime (i.e., from 42 to 54 hours a week). Time rate and a half for the next six hours of overtime. Double rate thereafter. Analogous arrangements apply to staffs conditioned to a longer working week.
Temporary Staff (Promotion)
76.
asked the Financial Secretary to the Treasury whether it is contemplated, in future promotions from the temporary staff to the permanent establishment, to recognise as counting towards pension all unestablished service on the temporary staff?
I would refer the hon. and learned Member to the answer which I gave on this subject on the 22nd March.
As the answer is so unsatisfactory, would my hon. and gallant Friend say what progress has been made?
As the hon. and learned Member will see, if he refers to answers to supplementary questions, I have said that if he will let me know privately I shall be glad to consider it. I do not know the point which is in his mind.
Inland Revenue
77.
asked the Financial Secretary to the Treasury whether he can state the earliest date when the higher clerical appointments which are contemplated in the Inland Revenue Department will be announced; or, if not, what is the present position of the matter and the cause of the delay in making such announcement?
I regret that I cannot at present indicate a date. Such delay as has occurred is due to the necessity for determining the number of posts required and selecting the most suitable personnel to fill them.
War Bonus
78.
asked the Financial Secretary to the Treasury whether be is yet in a position to state what will be the extra cost to the Government of the recent decision in Sutton v. Rex?
I am not yet in a position to add anything to the answer given on this subject on the 21st March last in reply to a question from the hon. Member for Central Edinburgh?
When will the hon. and gallant Gentleman be in a position to answer, in view of the very disquieting reports as to the amount, which totals £22,000,000?
I am unable to give an answer until the matter has been adequately considered.
When wilt that be?
I am afraid that I cannot say.
Ruhr Occupation
Great Britain And Italy
Mr Baldwin's Statement
Can the Chancellor of the Exchequer now make any statement regarding the German Note as to the occupation of the Ruhr?
The German Note, which has already appeared in the Press, was handed by the German Ambassador to the Foreign Secretary on the afternoon of the 2nd May. It was a Note addressed not merely to the French and Belgian Governments, but to the principal Allied Powers.
As such, it was the view of His Majesty's Government that the best and most natural course of procedure would be to return a concerted reply from the Governments of Great Britain, France, Italy and Belgium—the more so as the German Note was in response to a suggestion which had been made to them publicly and officially by the Foreign Minister of the British Government, and as the problem involved, namely, that of reparations, is one in which the Allied Powers, and not France and Belgium alone, are deeply concerned. Nor, in the opinion of His Majesty's Government, need any insuperable difficulty have been experienced in drawing up a collective reply, reserving for separate treatment by the Belgian and French Governments, if they so desired, the questions arising directly out of the recent occupation of German territory by their military forces. His Majesty's Government had reason to believe that these views were shared by some of their Allies, and they were quite prepared to make proposals to this effect, having already communicated their general idea to the Allied Governments, when they were officially informed that the French and Belgian Governments had already drawn up a joint reply from themselves alone, the text of which was communicated to His Majesty's Government on Saturday afternoon with the intimation that it would be presented 24 hours later to the German Ambassadors at Paris and Brussels. His Majesty's Government regretted what appeared to them to be the unnecessary precipitancy of this step, as well as the loss of the opportunity, which in their opinion had been presented, of once more testifying by a joint communication to the solidarity of the Allied Entente. They do not, however, feel dispensed from the obligation of stating their own views in reply to the German Note, and this they propose, with the least possible delay, to do. There is reason to believe that the Italian Government, whose attitude is in general accord with that of His Majesty's Government, contemplate a similar procedure. As soon as the British reply has been communicated to the German Government, it will be published.Will the right hon. Gentleman be able to give any further indication of the nature of the British reply before Thursday, or in the course of Thursday's Debate?
I cannot say at this moment.
Was this Note sent to the United States Government? Are we in communication with that Government, or are we going to get into communication with them in the matter?
I cannot answer the first part of the question without notice.