asked the Minister of Agriculture whether he can give the number of horses, sheep, pigs and cattle that were exported from Great Britain for the years 1920, 1921 and 1922, respectively?

The numbers of horses, cattle, sheep and swine, the produce of the United Kingdom, exported from the United Kingdom for food and for breeding during the years 1920, 1921 and 1922 were as follow:

asked the President of the Board of Trade whether an application has been received in reference to the exclusion of Rochelle salt from the schedule under Part II of the Safeguarding of Industries Act: whether a similar application has been received in reference to formaldehyde; and how the matter stands in each case?

I presume the question refers to part I, and not to Part II of the Safeguarding of Industries Act. The answer to the first two parts is in the affirmative. With regard to the last part, the position is that the necessary documents are being prepared, and the cases will be brought before the Referee in due course.

asked the Chancellor of the Exchequer whether he is aware that the assessments of property in Manchester for Income Tax purposes are far in excess of recent assessments of the same property by the local overseers, and in many cases are stated to be out of all proportion to the rack rents obtainable thereout; whether the Income Tax assessments in question have been made after personal inspection of the property; and if he can see his way to receive a representative deputation of Manchester citizens on this matter?

Outside the metropolis, the rating valuation has never governed the Income Tax assessment, which is arrived at upon a different statutory basis, namely, the rent at which a property is let, or is worth to be let, by the year under an ordinary tenancy. This legal basis has, of course, been applied in Manchester, as elsewhere. I have had an inquiry made in this matter, and I fail to understand my hon. Friend's suggestion as to the great disparities between the Income Tax assessment and the local Manchester ratings. In the case of rack-rented properties, the assessment is on the rent. In other classes of case the new Income Tax figure is, I understand, frequently lower than the corresponding rating figure, and I think my hon. Friend's informant must have fallen into the error of comparing the gross Income Tax assessment with the rateable value, which is a net figure, after deduction for repairs, etc.

asked the Chancellor of the Exchequer whether the 40 per cent. increase allowed under the Rent Restriction Acts is being taken as a basis of increased assessments under Schedule A (Income Tax); and whether, seeing that 25 per cent. of that increase allowed was for repairs, and that small property is being made liable for Inhabited House Duty because of the increase in the assessments, the matter will be reconsidered?

I have explained the basis of the re-assessment now being made for Income Tax purposes in replies which I have recently given to a number of questions on this subject. In particular, I would refer to the reply given on the 3rd May to a question standing in the name of the hon. Member for East Surrey; I am sending my hon. Friend a copy of that reply. The Income Tax Acts give the owner of property complete rights of claiming allowance in respect of his expenditure on repairs and maintenance. As my hon. Friend in dicates, the new assessments will be used for the purpose of Inhabited House Duty and, in so far as they may be increased, will involve a certain increase in the charge of that duty in individual cases. The Inhabited House Duty remains, however, at the old pre-War rates, and is a very light duty, and the amount of any increases in individual cases will be relatively very small.

asked the Chancellor of the Exchequer whether His Majesty's inspectors of taxes have received any special instructions since 1st April, 1922, with reference to the forthcoming revaluation of properties under Schedule A of the Income Tax; and, if so, what were the terms of such instructions, and Whether they were issued by the Treasury officials or from Somerset House?

The Commissioners of Inland Revenue, in the exercise of their statutory duties in relation to all the taxes placed under their care and management, have frequent occasion to give instructions and advice to their inspectors and other officers. These communications are conveyed sometimes orally and sometimes in writing. I am not prepared to authorise the publication of internal communications of this character.

asked the Chancellor of the Exchequer Whether he has, under the reassessment of property under Schedule A, considered the case of those owners of single houses who bought for personal use but cannot owing to the Rent Restrictions Act secure occupation; whether he is aware that the fictitious prices which they paid will now be made still more onerous by the new re-assessment for Income Tax purposes; and whether he can in such cases treat the owners with special consideration?

The legal basis of assessment of the annual value of property for Income Tax purposes is, broadly speaking, the rent at which a property is let, or is worth to be let, by the year under an ordinary tenancy. I do not think that there is any sufficient ground for an alteration of the law in favour of the particular cases to my hon. Friend refers.

asked the Chancellor of the Exchequer whether he is aware that notices of reassessment often only reach the persons concerned several days after the date of issue, thus depriving the recipients of the full period in which they have the right of appeal; and whether he will give instructions that such delays shall not be the result of any action on the part of the officials of his Department?

My hon. and gallant Friend may rest assured that in any case where for any reason there has been delay in the delivery of the notice of assessment to the person concerned the Inland Revenue authorities will not object to an appeal on the ground that notice of appeal was not given within the time limited therefor.

asked the Chancellor of the Exchequer whether he is aware that reassessment under Schedule A will in many cases be so increased that the whole of the reduction of Income Tax will be taken back again; that the clergy especially will be sufferers, as many of them are compelled to occupy large vicarages, the assessment upon which will be largely increased; and whether the whole question of reassessment will be reconsidered?

As I have already explained, the basis of assessment of the annual value of property for Income Tax purposes is the rent at which a property is let, or is worth to be let, by the year under an ordinary tenancy. This legal basis has, of course, been applied to vicarages, but I am not aware of any such cases in which largely increased assessments have resulted, and I know that the authorities are alive to the special circumstances of this class of property. If my hon. Friend has in mind any case of this character in which the new assessment is deemed to be excessive, and will send me the necessary particulars, the Board of Inland Revenue will very gladly have the matter looked into.

asked the Chancellor of the Exchequer whether he can give the number of licences issued to brewers and spirit distillers, respectively, for each year since 1913?

The figures are as follow:

asked the Financial Secretary to the War Office whether any agreement has been reached regarding the rates of wages to be paid to the work-people employed in the mechanical transport stores depot, Royal Army Service Corps, which is about to be removed from the Deptford Cattle Market to the Feltham Aerodrome; and whether any arrangement has been made with respect to the payment of the railway fares of those who will be travelling to Feltham from London daily?

The greater part of the work of the Mechanical Transport Stores Depot, formerly located at Deptford, has already been transferred to Feltham Aerodrome, and rates of wages considered appropriate, having due regard to the terms of the Fair Wages Resolution, for the mechanics and labourers at Feltham (which I understand is not within the engineering trade London wages' area), were communicated to the local authorities on 7th May. If by the term "agreement" the right hon. Member refers to a formal agreement with the workers' representatives, the answer is in the negative; but any question that it is desired to raise regarding any particular rate can, of course, be brought forward at the appropriate Whitley Council. As regards the second part of the question, it is not proposed, in the case of workmen engaged for work at Feltham, to depart from the established principle that workmen pay any travelling expenses necessary between their homes and their places of employment.

asked the Postmaster-General if he will give the names of all shipping companies who carry mails for the Government, the ports to which they carry, and the amount of subsidy paid to each company for the years 1920–21, 1921–22, and 1922–23, respectively?

A full list of the Post Office packet services, and of the amounts paid in connection with them, is published each year in the Post Office Estimate. To set out all the services in detail would involve a considerable amount of clerical labour. If the particulars in the Estimate are insufficient for the purpose which the hon. Member has in mind, perhaps he will communicate with me.

(on Monday, 30th April) asked the Under-Secretary of State for the Colonies what is the amount of preferential tariff given by the Dominion of Australia on British-manufactured goods imported into that Dominion; whether any special legislation has been passed in Australia dealing with the low prices on foreign imports owing to depreciated exchanges; and can he make a statement as to whether the same benefits British goods?

furnished the following particulars:The following Memorandum has been prepared by the Board of Trade:—In introducing the present Australian Customs Tariffs, which came into operation on 25th March, 1920, the Commonwealth Minister of Trade and Customs summarised the degree of preference accorded under the British Preferential Tariff of the Australian Customs Tariff as follows:

also asked the Parliamentary Secretary to the Overseas Trade Department whether the Dominion of New Zealand gives any preference on import duties on British manufactured goods imported into that Dominion; and if any other facilities are given to British manufacturers for trading in New Zealand?

furnished the following particulars:The following memorandum has been prepared by the Board of Trade:The Customs Tariff now in operation in New Zealand was passed by the Legislative Council on the 13th December, 1921. Preference is accorded, as in previous Tariffs, to goods the growth, produce, or manufacture of any part of the Empire.The present Tariff grants preferential rates of duty to British goods in 427 items out of the total number of 644 Tariff items. In the majority of items under which preference is accorded, it ranges from 10 per cent.

further asked the Parliamentary Secretary to the Overseas Trade Department what preference is given by the Dominion of Canada on import duties on British goods sent into that Dominion; if any other special facilities are given to British manufacturers; and whether any preference is given by Canada to imports from the United States, and, if so, to what extent?

furnished the following particulars:The following memorandum has been prepared by the Board of Trade:Preferential tariff rates are accorded in Canada to certain classes of goods the

produce or manufacture of any part of the Empire, except Australia, Newfoundland, Gibraltar, Malta, Cyprus and Hong Kong. The amount of the preference varies in the different tariff items and, speaking generally, amounts to a reduction of one-third of the duty imposed under the "General" Tariff. The preference (