asked the Chancellor of the Exchequer when the ownership of coal royalties passes to the Government what will be the estimated annual income; what will be the amount of compensation to be paid to the coalowners; and in what way will compensation be paid?

The estimates of royalties on which compensation was based were just over £5,000,000 gross, and just under £4,250,000 net, both figures being before deduction of Income Tax. It is impossible at present to make any reliable estimate of the future income of the Coal Commission. At the vesting date it is likely to be rather below those figures. The compensation, excluding subsidiary coal hereditaments, is fixed at £66,450,000, and will be paid in cash.

Are they going to invest it in War Loan?

asked the Chancellor of the Exchequer what steps he has taken under the Regulation of 27th March to obtain from British subjects resident outside the sterling area returns of their property and income; how many cases have been dealt with; and the total and average sums involved?

The necessary documents and forms are being sent to His Majesty's Representatives abroad, and there will be no avoidable delay in taking action in appropriate cases. Owing, however, to the slowness of communication in present circumstances, some little time will probably elapse before returns can actually be demanded and received.

When the returns come in will my right hon. Friend consider giving the information suggested in the Question, or some information of that kind?

Yes, I will give that matter consideration.

asked the Chancellor of the Exchequer the attitude of the Government towards payment of Excess Profits Tax in cases where it is imposible to find the money at the time it is due without seriously restricting such stocking up of lubricating oils or other commodities needed in the war effort as is recommended by the Petroleum Department; and can arrangements be made for delayed payments to the Revenue where this can be proved to be necessary?

It is important, in the national interest, that Excess Profits Tax should be paid when it becomes due, and that concerns should take all possible steps to ensure that they are in a position to meet their liabilities. I am afraid, therefore, I could not agree that the holding of stocks to which my hon. Friend refers should be regarded in itself as warranting a deferment of collection of any Excess Profits Tax that may be due.

If I send particulars of any special cases of hardship, will they be considered?

Certainly.

Will they be submitted to the Unemployment Assistance Board?

asked the Financial Secretary to the Treasury what payments are made to the widow of a civil servant who dies as the result of his service in the Armed Forces, over and above the standard pension payable by the Ministry of Pensions?

There is no pension payable to the widow of a civil servant as such, but a gratuity ranging from 12 to 18 months' pay is payable to the legal personal representatives of an established civil servant of five years, or more, service. In the case of an unestablished civil servant with at least 15 years' service, a gratuity at the rate of one week's pay for each year served is payable to his dependants. These payments are made irrespective of whether the death occurred while the officer was serving with the Forces, or while he was in civil employment.

How is it that in the case of civil servants their previous service entitles their widows to additional payments if they are killed whereas that rule does not apply in the case of flag officers from the Retired List who are now on active service for the duration of the war?

The question of flag officers is another matter. I was dealing with civil servants.

Will my right hon. and gallant Friend consider the principle involved?

asked the Financial Secretary to the Treasury whether he can now make a statement as to obtaining powers to restrict the issue of Excise licences to genuine traders, thus helping to eliminate black-market racketeers?

Yes, Sir. I am sending my hon. and gallant Friend a copy of a new Regulation which has now been added to the Defence (General) Regulations.