asked the Chancellor of the Exchequer when the first issue of the designs now in use of £5, £1 and 10s. notes was made; and the nominal value of forged currency notes of each denomination withdrawn from circulation since these issues were made.

In reply to the first part of the Question, the present designs of the £1 and 10s, notes were introduced in 1928 and that of the £5 note in 1855. It would involve a very disproportionate amount of labour to extract the information asked for in the second part of the Question, but the number of forgeries received is insignificant.

Is my right hon. Friend aware that the making of a new issue of notes and the invalidation of the old issue is long overdue now in order to counter the activities of the forgers and tax evaders?

That is a matter which has not escaped attention.

Arising out of that unsatisfactory reply, I give notice that I will raise the subject on the Adjournment at the first opportunity.

asked the Chancellor of the Exchequer whether any company, promoted with the object of guaranteeing builders and engineering firms against disbursements in connection with holidays with pay, have claimed exemption from taxation under Section 34 of the Income Tax Act, 1918, of interest on funds accumulated under such a scheme; and whether such accumulated funds are liable for reimbursement to the employers who have subscribed to such a scheme but who, during the accounting year, owing to the transference of labour to other industries have made no claims.

I am not clear what my hon. Friend has in mind, but I gather that he is asking me to make a statement as to the taxation position of a particular concern, and I am afraid I cannot express any opinion as to the liability to tax in particular cases.

Is the Chancellor aware that a certain company collected, in about 15 months, £1,700,000 from employers, for holidays with pay, and disbursed only £250,000, and invested £1,300,000 in War Bonds, which brought in £17,000 interest, on which the Revenue authorities admitted a claim for exemption? Does he not think that in such cases some tightening of the law is necessary?

Even if I were aware of such facts, I could not say so.

asked the Chancellor of the Exchequer, if he will inform the House of the estimated probable cost involved by the Education Act when fully in operation and other schemes recently approved in principle by Parliament, such as the 5s. a week grant for the second child, additional meals and milk for schoolchildren, gratuities for the Forces on demobilisation, Colonial development, building subsidies, etc.

The cost of supplying free meals and milk to children at school is estimated to be £60,000,000 when the service is fully developed (see Cmd. 6550, Paragraph 51). The estimated cost of war gratuities for the Forces on demobilisation is £200,000,000 and other release benefits (release leave, civilian outfits, post-war credits and foreign service leave) are estimated to cost a further £500,000,000. Estimates of the cost of the other items mentioned in my hon. Friend's Question are included in the statement published in the OFFICIAL REPORT for Wednesday, 28th March, in response to a Question by my hon. Friend the Member for South Croydon (Sir H. Williams) on 13th March. I should perhaps make it clear that the figures shown in this statement under the heading of "Education" do not include the cost of free meals and milk to children at school, which I have given above.

Can my right hon. Friend say what are the approximate totals of these figures, including those given by him to my hon. Friend the Member for South Croydon (Sir H. Williams)?

I would ask my hon. Friend to be good enough to look at today's HANSARD, where he will see a tabular statement which gives the fullest information.