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.