asked the Secretary of State for Foreign Affairs whether he has received any official information as to the Shah of Persia having granted a constitution; and, if so, when this intention is to be carried out?

His Majesty's Minister at Teheran reports that he has been officially informed that the Shah accepts the advice formally tendered to him by the British and Russian representatives as to his future course of action. This advice includes a recommendation that he should at once re-establish a Constitutional régime. I am not yet in a position to reply to the second question.

asked the Secretary of State for Foreign Affairs whether he can furnish any fresh information as to the Russian occupation of Tabriz, the succour of the starving inhabitants of that city, and the security of British life and property?

The Russian relief force has arrived near Tabriz, and 269 men have entered the city. They are reported to have been well received. Provisions are said to be coming in freely. As far as I am aware, British life and property are now secure.

Does the right hon. Gentleman know anything about a reported expedition by Persian Anti-Royalists from the town of Resht?

The hon. Member had better put that question on the paper.

asked the Secretary of State for Foreign Affairs, whether he could state the nature of the laws relating to the brewing of beer in Bavaria; and, if not, whether he would obtain the information and lay it upon the Table of the House?

I would draw the attention of the Noble Lord to a Report on the Beer-Brewing Industry of Bavaria (Miscellaneous Series, No. 599 of the Diplomatic and Consular Reports). Further information will also be found on page 15 of the Consular Report on the Trade of Bavaria for 1907 and part of 1908 (Annual Series No. 4136).

asked the Chief Secretary for Ireland whether he can state if the law officers are aware that the newspapers, the "Longford Leader" and the "Leitrim Leader," do not print on their issues the names of the publishers and the places where printed, as required by statute; and, if so, will the Government take steps to enforce the law?

The hon. and gallant Member would appear to be misinformed both as to the facts and the law. Recent issues of these papers, which I have seen, contain the name of the printer and publisher, although the statute to which he refers does not extend to Ireland.

Why is it that the names only appeared since this question was put upon the paper?

There is no obligation for the names to appear at all, and I cannot go any further into it.

asked the Chief Secretary for Ireland whether he is aware that the "Leitrim Observer," printed at Carrick-on-Shannon, has recently been purchased from the late proprietor by three county and district councillors, and with it the contract for the printing for the county council of Leitrim and district council of Carrick-on-Shannon; and, if so, whether he called their attention to the fact that they have disqualified themselves under this contract from acting as county and district councillors; and whether he proposes to enforce the law on the subject?

I am informed that the paper in question has not been sold, but is managed by two relatives of the proprietor as trustees for his wife and children. One of these relatives is a district councillor. I am not in a position to say whether he has acted as a district councillor since he has been appointed trustee, or, if so, whether he was disqualified from so doing. It is not my duty to advise district councillors on matters of this kind. It is open to any ratepayer of the district to raise the question if he desires to do so.

Is the right hon. Gentleman aware that the proprietor and editor has never taken any part in politics?

No; really I am not aware of the affairs of editors of newspapers.

asked the Chief Secretary for Ireland whether he can state on what ground the Estates Commissioners have refused to allow Mr. Alexander Dickie, a tenant on the lands of Tangier, Boyle, on the King-Harman estate, to purchase his holding; if this has been done to meet the wishes of a local clique who have been opposed to Mr. Dickie as a Protestant farmer; if the Commissioners intend to deprive him of his holding under the Evicted Tenants Act, for whom it is intended to acquire these lands and if such person is a member of the local branch of the United Irish League; and why Mr. Dickie, amongst the Roman Catholic tenants, has been singled out for such treatment by the Estates Commissioners?

The lands formerly held by Dickie are situate on the King-Harman estate, purchased by the Estates Commissioners under the Land Act of 1903, and in the exercise of their discretion the Commissioners decided to make no advance to Dickie. His tenancy, which was subject to a six months' notice to quit, has since been determined, and the Commissioners propose to vest the lands in trustees for the grazing of the cattle of small holders in the neighbourhood.

Will he explain how it is that the discretion of the Commissioners is always directed against Protestant farmers?

I do not admit for a single moment that that is so.

asked the Chief Secretary for Ireland if he would say if negotiations for the sale of the Persse estate, Killashulan, county Kilkenny, have been yet completed; what steps, if any, have been taken to restore Michael Dillon, who was evicted from this estate, to a holding thereon; and would he see that the untenanted land on this estate will be acquired for distribution amongst evicted tenants and others entitled to portions thereof without further delay?

Proceedings have recently been instituted before the Estates Commissioners for the sale of this estate direct to the tenants and it will be dealt with in its order of priority. The Commissioners have decided not to take any action on Michael Dillon's application for reinstatement in his former holding, which is in the occupation of another tenant.

asked the Chief Secretary for Ireland whether he is aware that the three evicted tenants on the estate of James Johnston, county of Leitrim, namely James M'Gowan, Patrick Wornack, and John M'Guire, who applied to the Estates Commissioners in May, 1908, are still unreinstated; and whether he would state when these people will be reinstated?

The Estates Commissioners inform me that the applications of the three persons named were not lodged within the time specified in the Evicted Tenants Act, 1907, and cannot be dealt with under that Act. When the estate upon which their holdings are situated is being dealt with under the Irish Land Act, 1903, their cases will be inquired into.

asked the Chief Secretary for Ireland whether the Estates Commissioners have considered the application of Michael Flynn, an evicted tenant on the Madam O'Reilly estate, Keshcarrigan, county Leitrim, for reinstatement, and whether, in view of the fact that he is about to emigrate if kept longer out of his holding, he will urge upon the Commissioners the necessity of considering this case at an early date?

The Estates Commissioners inform me that Flynn's former holding is in the occupation of other tenants and his name has been noted for consideration in the allotment of untenanted land.

asked the Chief Secretary for Ireland whether his attention has been called to the fact that considerable confusion has arisen in the administration of the Labourers (Ireland) Acts owing to the varying interpretation which inspectors under these Acts have placed upon the definition of an agricultural labourer as including any person working for hire in a rural district whose average wages in the year do not exceed 2s. 6d. a day; whether some inspectors have held this to mean 2s. 6d. a day for six days of the week, whilst others have interpreted it as embracing the seven days of the week; whether he is aware that the Attorney-General of that time, when the Irish Land Act of 1903, containing this clause, was passing through Parliament, explicitly declared that the expression 2s. 6d. a day was to apply as for the seven days of the week; and, owing to the limited and unsatisfactory nature of the existing definition, to the misinterpretation to which it is liable, and to the fact that it bars out a large class of deserving rural workers from the benefits of the Labourers Act, will he introduce into his present Land Bill a more satisfactory definition, and one which will bring the advantages of these Acts within the reach of every bonâ fide wage-earner in the country?

The Local Government Board are not aware that any confusion has arisen on the point mentioned, or that their inspectors have given different interpretation of section 93 of the Irish Land Act of 1903, in so far as it relates to the limit of wages of the additional class of labourers brought within the Labourers Acts by the section. The section makes no reference whatever to "a week of six days" or to "a week of seven days," the words being "whose average wages in the year preceding the lodgment of the representation affecting him do not exceed 2s. 6d. a day." The Attorney-General of that time does not appear to have made the declaration alleged in the question. What he did promise, and what was subsequently embodied in the Land Bill, was to introduce words in the definition clause as originally drafted, making it clear that it was the average daily wage in the year that was meant. In the circumstances no amendment on the ground stated in the question appears to be necessary.

asked the Chief Secretary for Ireland, whether an advance has yet been sanctioned by the Estates Commissioners in respect of the farms of Garbally and Kilmorry, in the parish of Shinrone, in King's County and Tipperary; whether the tenant-purchasers of these two farms, Messrs. Woods and Carroll, have, since signing their purchase-agreements, sold their interest to Messrs. Richard and Thomas Wallace, also purchasers on the same estate; and, if so, whether he will decline to sanction advances which would lead to the accumulation in the hands of these two gentlemen of an acreage of land contrary to the policy of the Land Purchase Act?

The Estates Commissioners are unable to identify the cases referred to by the hon. Member from the particulars given in the question.

asked when purchase agreements under the 1903 Land Act were filed on the Charles Waring estate, county Cavan; are the holdings yet vested, and, if not, when will they be likely to be; were purchase agreements filed in the Cramer Roberts estate, county Cavan, in 1905, and, if so, in what month; and what is the present position of this estate, or if the holdings have been vested in the tenants, and when?

The Estates Commissioners inform me that the purchase agreements for the estate of Charles Waring, county Cavan, were lodged on 7th and 13th April, 1905, and that the holdings will be vested in the purchasing tenants as soon as the vendor proves title. The agreements for the Cramer Roberts estate were lodged in June, 1905, and the holdings were vested in the tenants in October last.

Is there any reason why priority was given in the case of the Cramer Roberts estate as against the Charles Waring estate?

No priority has been given. The difficulty is that on the Charles Waring estate the vendors have not proved their title. In the other case the title has been proved, and no difficulty arose.

Is the right hon. Gentleman aware that the tenants on the Waring estate are paying interest in lieu of rent at 3¾ per cent., and will he bring pressure to bear on the Estates Commissioners?

The right hon. Gentleman knows enough law to know that the proving of a title is not a thing which can be accomplished simply by pressure. Difficulties have arisen. All speed is being used.

asked what is the cause of the delay in apportioning the grass lands of the French-Brewster estate, county Carlow, which were acquired some time ago by the Estates Commissioners and marked out in suitable farms by their inspector?

The proceedings for the purchase of this estate are not completed and the Estates Commissioners are not yet in a position to allot the lands.

asked the Chief Secretary for Ireland if he is aware that the Estates Commissioners received a memorial from the tenants, sons of small farmers and cottiers in the immediate neighbourhood of the Goold-Verschoyle estate, situate at Athea, in the county of Limerick, on which there is untenanted land which the Commisioners propose to purchase; if he is aware that the district of Athea, in which this land is situate, is practically a congested one, though not scheduled as such; and whether, in view of this fact, they will accede to the request in the memorial?

The Estates Commissioners inform me that memorials have been received from cottiers and small farmers in the immediate neighbourhood of the Goold-Verschoyle estate, county Limerick. The matter will receive full consideration when the Commissioners are dealing with the report of their inspector on this estate.

asked if the Government will consent to the extension to Ireland of the Trawling in Prohibited Areas Prevention Bill?

The Government approve of the extension of the Bill to Ireland, and my right hon. Friend the Vice- President of the Department of Agriculture will take the necessary steps for the purpose.

asked the Under-Secretary of State for the Colonies whether he has received a copy of the correspondence that passed between the Governor of the Transvaal and the Transvaal British-Indian Association in March last, respecting the deportation to India, that has since taken place, of British-Indians domiciled in the Transvaal; whether he is aware that the Governor refused to receive a deputation of representative British-Indians who desired to discuss the new position that might arise from the arrangement to carry out the deportations made by the Transvaal with the authorities of Mozambique, and referred them to the Transvaal Ministers; and whether, seeing that this section of the British population of that Colony is entirely voteless and unrepresented in the Transvaal Parliament, he will secure that they shall not also be denied the opportunity of urging their grievances before His Majesty's representative?

Correspondence has been received from the Governor, but I am not aware of the circumstances in which he is stated to have refused to receive a deputation. Lord Selborne is no doubt well aware of the views of the Indians, and he cannot, as the Governor of a responsibly governed Colony, act otherwise than in concert with his Ministers, but inquiry shall be made as to the circumstances referred to.

asked the Under-Secretary of State for the Colonies whether his attention has been drawn to the case of an Indian labourer named Ramsamy indentured to a Natal planter; whether he is aware that the master first tied up his coolie to a staple nail and whipped him severely, and later to a rafter in the room and lashed him till the Indian's back was a mass of raw flesh; that upon the coolie making his escape to the magistrate he was ordered to return to his master pending an investigation of his complaint; that the protector of Indian immigrants refused to interfere when he learnt of the complaint to the magistrate, and ordered the man to return to his master under penalty of imprisonment; that the man was then arrested as a deserter at the instance of his master and sent to gaol for seven days for refusing to return to him, at the end of which he was sent back to the master under escort; and that the master was eventually fined 10s. for the assault; and, if so, will the Secretary of State make representations to the Government of Natal with regard to such treatment of indentured coolies?

I have seen an account of this case in a leading article in a Colonial paper called "Indian Opinion," which rightly says that the facts are shocking if true. I cannot say whether there is any truth in the account, but inquiry shall be made.

What is the difference between the status of these labourers in Natal and that of the negro or the slave in the Southern States of America before 1860?

There is all the difference in the world, of course. Apart from the merits of indentured labour, these Indians become absolutely free men at the end of their period of indenture, and are enabled to continue to reside in the Colony to which they come.

Is there any stipulation in the form of the indenture to ensure good treatment of the natives?

Yes; there are very stringent regulations insisted upon by the Indian Government. In this case, if there be any truth in the rumour, all these conditions were transgressed. But, as I say, I will make inquiry into the case.

Will the result of the inquiry be indicated to the House?

If my hon. Friend opposite will put down a further question in a week's time, I will give a reply.

asked if in all specifications issued by the Board of Works for furniture for schools in Ireland there is a stipulation that the desks made by a particular firm in Dublin should be supplied, and the effect of this stipulation is to give a monopoly of the supply of these desks to the firm in question; that other competent firms in the city of Dublin have submitted pattern desks to the Board of Works for their approval; and that these firms have failed to get any response to communications addressed by them to the Board in reference to these desks; and will the contracts for the supply of school furniture be thrown open to competition by eliminating from future specifications the above stipulation?

I am informed that there is no stipulation in the specifications in question that the desks supplied should be made by any particular firm, but tenderers are required to supply desks which shall be at least equal to a particular desk supplied by a particular firm, which is named as a standard. No one firm has a monopoly. More than one firm has submitted patterns, and their communications have been duly answered. I see no reason for altering the form of specification.

asked the Chief Secretary for Ireland if he is aware that John P. Tierney, of Johnstown, Magheraveely, county Fermanagh, a farmer occupying a holding of 43 acres, applied to the Board of Works for an advance of £100 to enable him to erect farm buildings on his holding, and that his application was refused by the Board of Works on the ground that the existing buildings were sufficient; that a demand was made by the Board of Works for payment of a sum of £4 2s. for making an inspection in reference to the loan applied for; that a civil bill process to recover the amount was brought before the county court judge and adjourned till the next quarter sessions for the district; does the inspector making the inspection live at Enniskillen, within 20 miles of Tierney's farm, and in these circumstances is the demand made disproportionate, and will it tend to prevent tenant farmers from applying for loans to improve their holdings lest they may be refused, with a liability for cost of inspection; and can a remission of the charge in this case be directed?

The facts are correctly stated except that the loan was requested for the purpose of building a dwelling-house, and was refused because, when the inspector's report was received, it was considered that the house on the lands, built in 1897, was sufficient for the agricultural requirements to which alone the Board are bound to have regard. The charge is based, as required by statute, on the actual expenses incurred, that is to say, travelling expenses paid, plus a charge for the inspector's time at 5s. per hour, which is a reasonable rate, and that regularly charged. The case is, as stated in the question, sub judice.

asked whether the Report of the Decentralisation Commission will be considered by the India Office without further reference to the Government of India; and when it is expected that some action will be taken on it?

The reply to the first portion of the question is in the negative. The recommendations of the Government of India have been invited, and will be awaited before action is taken.

asked why, notwithstanding that the declared policy of the Indian Government, in which the Secretary of State concurs, is to give a preference in the purchase of stores for the Indian Army to goods manufactured in India, the Indian Government have recently discontinued giving contracts to the Indian breweries for the supply of beer to the troops; how this action can be reconciled with the declared policy of preference to Indian manufactured goods; and whether the Secretary of State will advise the Indian Government to resume the system, which is believed to have given satisfaction, of giving contracts to the Indian breweries.

Soldiers in India pay for their own beer, and if it is true that the contracts given to the Indian breweries have been discontinued, as to which the Secretary of State has no information, this has presumably been done in order to meet the wishes of the soldiers.

asked if the super-tax of 6d. in the £ will be leviable upon corporations, limited companies, and firms, or upon individuals only?

I have already explained that the super-tax will be leviable upon individuals only.

asked if, for the purposes of determining liability to super-tax, the incomes of husband and wife will rank as one; if so, in what proportion the supertax is to be paid by each; and how would the rule apply in a case of separation under alimony?

I do not think it is desirable that I should go into details of this kind until the Finance Bill is in the hands of Members, but I may say generally that the same rules as regards husband and wife will be applicable in the case of super-tax as of the existing income tax.

When will the Finance Bill be in our hands?

It depends on the right hon. Gentlemen on the Front Bench. As soon as we have got the Resolutions the Bill is ready. I should be delighted to bring it in to-morrow.

asked if it is intended to place the new tax on the tobacco grown in Ireland?

The new rates applicable to tobacco grown in Ireland are shown in the Resolution passed on Thursday last. They are lower than the new rates on imported tobacco by the same amounts as the former rates on Irish-grown tobacco were lower than the former rates on imported tobacco.

In view of the fact that the prohibition against tobacco growing in Ireland has only just been removed, and that the whole industry though promising is in an experimental stage, will the right hon. Gentleman consider whether it would not be possible to relieve it of the extra duty of 8d. which will make the price so great that it will practically destroy an industry employing hundreds and hundreds of people?

Of course in regard to this as in regard to other matters I will consider all representations which are made to me.

Will the right hon. Gentleman give a preference to any other Irish industry besides tobacco?

Is it then a fact that in the case of tobacco there is a Customs duty without a corresponding excise of a like amount?

No, I think the hon. Member will find in the Finance Bill of last year that there is a corresponding excise.

Of like amount?

asked the Chancellor of the Exchequer what is the number of annual instalments by which corporations are entitled to discharge the payment of increment duty on land accruing at any one period?

This is a matter with which I do not think it desirable to deal with until the Finance Bill is in the hands of the House.

Cannot the right hon. Gentleman state the number now in order that the anxieties of those interested in this matter may be relieved?

I think the hon. Gentleman had better address that question to the Leader of the Opposition, because the termination of the discussion on the Budget Resolution would relieve all these anxieties by facilitating the introduction of the Finance Bill.

I hope the right hon. Gentleman will not try to put compulsion on the Leader of the Opposition to shorten the discussion of the Resolutions.

I do not wish to do so, but what I say is that the best way of relieving all those anxieties and doubts is by seeing the Bill itself.

asked the Chancellor of the Exchequer what is the estimated yield of the duty of ½d. in the pound on undeveloped land in 1910–11 and in subsequent years?

had also given notice of the following question: To ask Mr. Chancellor of the Exchequer what is the estimated yield of the duty of ½d. in the pound on ungotten minerals in 1910–11 and in subsequent years?

I will answer these two questions together. I propose shortly to circulate a Paper giving full particulars, so far as it is possible to give them, of the estimated yield of the proposed new taxes.

What is the estimated maximum?

We cannot state the estimated maximum in regard to any tax. The estimated maximum might be hundreds of years hence. I can only give the estimate with which we are dealing for next year.

May I ask the right hon. Gentleman whether it is intended to charge ½d. in the £ on minerals which are ungotten in mines which are being worked or simply upon royalties not opened up?

That is again really a question which the Finance Bill will answer. I cannot go into all these details now. When hon. Members see the Bill they will see that it is a complete answer to all these questions.

asked the Chancellor of the Exchequer if he will state at what price coal has been assessed in estimating its yield under the new duty of ½d. in the pound on ungotten minerals?

also had the following question on the Notice Paper: To ask the Chancellor of the Exchequer if he will publish a Memorandum showing the basis upon which he has arrived at the estimated yield of the new taxes upon ungotten minerals and undeveloped land.

The following questions stood in the name of Mr. CARLILE:

To ask the Chancellor of the Exchequer what proportion of the £175,000 to be derived from the duty of ½d. in the pound on ungotten minerals will be drawn from England, Scotland, and Ireland respectively.

To ask the Chancellor of the Exchequer what proportion of the £175,000 to be raised by the duty of ½d. in the pound on ungotten minerals will be derived from coal, tin, copper, and ironstone respectively.

To ask the Chancellor of the Exchequer if he will state how much of the £175,000 to be received under the new duty of ½d. in the pound on undeveloped land will be drawn from England, Scotland, and Ireland respectively.

I will answer all these questions at the same time. The estimated yield of the new taxes on land is necessarily to some extent conjectural, and I do not see my way to give the details asked for by the hon. Members.

asked the Chancellor of the Exchequer if money comprised in the Army and Navy Estimates and voted therefor, but not spent during the financial year, will, under the Budget proposals, be liable to allocation for Civil Service purposes for a Development Grant?

I will deal fully with the points raised by the hon. Member when the Bill in connection with these proposals is in the hands of Members.

Inasmuch as the right hon. Gentleman has departed from precedent in circulating the Resolutions, could he not also depart from precedent in circulating a draft of the Finance Bill?

asked the Chancellor of the Exchequer if, in view of the announcement that the new taxation for 1909–10 will meet this year's needs and will also cover the whole of the estimated increased liabilities for 1910–11, he will inform the House of the nature and extent of those subsequent liabilities?

I must refer the hon. Member to my remarks on this subject in the earlier portion of the Financial Statement which I laid before the House on the 29th ultimo.

Could not the right hon. Gentleman say something as to the extent of the liability?

I respectfully submit to the hon. Member that that is one of the points I dealt with.

asked the Chancellor of the Exchequer whether, having regard to the object of the proposed tax on motor vehicles and petrol, he will consider the advisability of giving to road surveyors the same abatement as proposed for doctors and certain tradesmen, or some other relief from the heavy burden which the new tax will impose on road surveyors having the charge of large areas, and necessarily dependent on motor vehicles for the adequate discharge of their duties?

I regret that I cannot see my way to extend to road surveyors the proposed abatement in favour of doctors.

asked the Chancellor of the Exchequer what, under the new scheme of taxation, will be the differential rates applied and the total income tax levied, respectively, on an income of £2,100, of which £1,000 is earned and £1,100 is unearned, and on an income of £1,800, of which £1,000 is earned and £800 unearned; and from what date will the new scheme of income taxation come into operation?

I will circulate the answer to this question with the Votes and Proceedings.

asked the Chancellor of the Exchequer whether commercial travellers and others using motor-cars merely for business or professional purposes will be placed upon the same footing as regards rebates as medical men?

No, Sir; unless the cars come within the exemption hitherto granted to trade vehicles.

asked the Chancellor of the Exchequer whether, seeing that the supertax will not interfere with the collection at the source, he will say at what rate income tax will be calculated for the purpose of deduction from the dividends of individual shareholders?

At the rate of 1s. 2d.

asked the Chancellor of the Exchequer whether, under the Budget proposals, a wine and spirit merchant who has hitherto taken out a £3 3s. licence to enable him to send out sample bottles of spirits, will in future have to take out a retailer's licence assessed on the value of his premises; and whether the existing wholesale £10 10s. wine licence will also have to be supplemented by a further retail licence if less than one dozen is sold?

The answer to both questions is in the affirmative.

asked the Chancellor of the Exchequer whether the revaluation of the land of this country required by his Budget proposals will be carried out by an existing Department, or whether it will be necessary to set up a new valuation Department?

No new valuation Department will be required to be set up in connection with my Budget proposals.

asked the Chancellor of the Exchequer whether he will lay upon the Table a Paper showing the specification and analysis of motor spirit?

I do not think it is desirable to lay a Paper containing particulars of this kind until the Finance Bill is in the hands of Members.

asked the Chancellor of the Exchequer whether the provisions of the Budget proposals with regard to clubs will apply to the Territorial sergeants' messes, which, under the regulations, have had to be registered as clubs?

I think there is a great deal in the suggestion, and I am in communication with my right hon. Friend the Secretary of State for War to see what can be done on the point.

asked the Prime Minister whether, having in view the changed conditions since the last Royal Commission was held, he will appoint a fresh Commission with a view to ensuring an adequate supply of food for the British people in time of war?

As the hon. and gallant Member is aware the Royal Commission reported after a long and thorough investigation so recently as 1905; and I am not prepared, as at present advised, to recommend that a fresh inquiry should be undertaken.

May I ask the right hon. Gentleman if, as since the time the Royal Commission sat we have lost the two-power standard, he will not entrust the matter to the National Defence Committee?

The hon. and gallant Gentleman's question is based on a totally unfounded assumption.

In view of the great improvement in foreign navies, will the right hon. Gentleman not reconsider the subject?

No, Sir.

asked the Prime Minister if he proposes to introduce a new Bill for the punishment of disorderly conduct in the Strangers' Gallery?

No, Sir, not as at present advised.

asked the Prime Minister whether the absence of any dry dock accommodation on the East Coast for battleships of the "Dreadnought" type is one of the subjects of inquiry by the Special Committee now investigating our alleged naval unpreparedness?

As I have already said, I do not think that at this stage it would be in the public interest to state the specific points which are being inquired into.

asked the Chancellor of the Exchequer whether, in the Finance Bill, there will be one central authority for England, Scotland, Wales, and Ireland to allocate the proceeds of the motor car and petrol taxes for the improvement of the main roads in these countries, or whether there will be a separate central authority for each country?

I do not think it would be desirable for me to deal with this point until the Finance Bill is in the hands of the House.

asked the Chancellor of the Exchequer if he can state the number of existing free licensed houses in the urban and rural districts in England, Scotland, Wales, and Ireland, respectively, with a population under 2,000 that will, under the new financial proposals, pay the minimum licence duty of £5, under 5,000 that will pay £10, under 10,000 that will pay £15, under 50,000 that will pay £20, under 100,000 that will pay £30, and over 100,000 that will pay £35?

No precise information is available as to the number of free houses as distinct from tied in the United Kingdom.

May I ask the right hon. Gentleman if, having regard to the fact that the new financial proposals will press very hard on licence-holders in Ireland, and, further, to the fact that the law with regard to compensation for the extinction of licences does not operate in that country, he will consider whether the proposals can be modified?

I will consider the suggestion made by the hon. Gentleman.

asked the Chancellor of the Exchequer if he can say whether pension officers in Ireland were at any time directed to calculate bank deposits at 4 per cent. without regard to the actual interest obtained, and, if so, by what authority, and do such directions still continue in force; and whether, if any claimants have been damnified thereby, they will be recouped therefor?

The instructions to pension officers have from the first been that the yearly value of money invested must in all cases be taken at the actual amount derived from the investment. If misapprehension has arisen in any case and the claimant has been damnified thereby, I shall be glad to cause inquiry to be made into any such cases as the hon. Member may bring to my notice.

asked the Chancellor of the Exchequer if he can say whether the Government intend, by legislation or otherwise, to compensate Irish pension claimants the grant of whose pensions is unduly delayed through the time occupied in making search in the Census Office for proof of age, and particularly at present when, owing to the precedence that has for months been given the special search in the interests of the Treasury for the age of the existing pensioners, prospective pensioners whose claims have been pending for months are enduring financial loss; and whether, as no similar case can arise in Great Britain, will the Government so amend the law as to make pensions granted in Ireland with which search for proof of age has to be made in the Census Office accrue from the first Friday following the next meeting of the committee after the claim has been made?

Proof of age lies upon the claimant, and it is open to him to obtain that proof direct from the Census Office upon payment of the usual fee. I am not aware that precedence has been given by pension officers to inquiries respecting pensions already granted, and in this connection I may refer the hon. Member to my answer to the hon. Member for Kilkenny on 21st ultimo. I regret that I cannot accept the hon. Member's suggestion in regard to fresh legislation.

Is the basis of the grant of pensions laid down in the census of 1841 binding?

Perhaps the hon. Member would put down a question on that point.

If I can prove that delay has occurred to pensioners in the manner described, which is so according to my information, will he see that those pensioners get their pensions from the time they made application?

That question has been put repeatedly to me not merely by Members from Ireland, but from other parts of the United Kingdom, and it has been repeatedly pointed out that it is quite impossible to do what is asked. The payments can only be made from the time the grant is made according to the rules of the Act.

asked the Chancellor of the Exchequer if he can state what was the amount derived in London in the last year for which figures are available, from public-houses and restaurant licences, and the valuation of such premises during the same period?

I understand that this information would take a long time and considerable labour to compile, and I doubt whether it could be obtained in time to be available for the discussion on the Finance Bill, but I am looking into the matter.

Is it not a fact that the information asked for must be at the present time in the hands of the supervisors in the different districts in London? They must have this information to assess the licence duties. I am asking for the information for last year. I am not asking to have it brought up to date.

I made inquiries this morning, and this is the answer I have from the authorities, but I promise the right hon. Gentleman that I will look into the matter, and if the information is available I will give it.

asked at what dates this year's Consols were purchased for the Sinking Fund, and on what date the last purchase was made; and what was the amount purchased on each date?

The information asked for by the hon. Member is given in the Annual Sinking Fund Return under section 7 of the Act 38 and 39 Victoria, cap. 45. The Return for the year 1908–9 has been prepared, and will be laid before the House when it has been received from the Comptroller and Auditor-General. I am not able to give any later figures, since it is not the practice to publish details of current transactions by the National Debt Commissioners, the particulars of such transactions being treated as confidential until the end of the financial year in which they take place.

Is it correct that large purchases have been made during the last six days?

To my knowledge there have been no exceptional purchases. We always do purchase when there is money available for the reduction of debt.

Did the right hon. Gentleman have in mind the effect of these Government purchases when congratulating himself that the effect of his Budget was to send up the price of Consols?

The right hon. Gentleman is making a suggestion for which he has no warrant. If I may say to him, as one who has been in the Treasury, he is the last man in the House who ought to make such a suggestion. The Commissioners of National Debt are purchasing and have been purchasing because they have got money available for the reduction of debt, but there have been no exceptional transactions either before or after the Budget.

May I ask whether the right hon. Gentleman did not state to the House that he had refrained from expending on the redemption of debt the sum of £7,000,000 which was available for that purpose last year, and that he had this money to spend now; and whether it has not been so applied since his Budget statement?

I still say I am not buying in any exceptional form. The right hon. Gentleman is making a suggestion for which he has absolutely no warrant in fact. It was being applied steadily long before the Budget, and we have not increased the amount of purchases since.

What is the price that the right hon. Gentleman has paid for these Consols, and does it compare favourably with the price that was paid before the Budget statement?

The hon. Member had better put that question on the paper.

asked the Chancellor of the Exchequer whether, in case of an increment taking place in the value of land and property during the term of years for which it is let on lease, he proposes to charge the leaseholder with a tax in respect of this increment, or whether it is proposed that the freeholder who has received no additional rent in the meantime should bear the whole of this taxation on the expiration of the lease?

also asked the Chancellor of the Exchequer, in estimating the value of the unearned increment in the value of land, how he proposes to ascertain whether it is due to the action of the community or to the action of the landowner; and, in cases where the increment is partly due to both these causes, how does he propose to apportion the increment between the two?

As I have already explained I do not think it is desirable that I should deal with questions of this kind until the Finance Bill is in the hands of the House.

May I ask whether the right hon. Gentleman would consider the advisability of embodying in the Finance Bill provisions dealing with these points before introducing that Bill to the House?

How does the hon. Member know that I have not dealt with it?

I do not know. I want to know.

The hon. Member will know as soon as the Bill is introduced. I can assure him I am not going to tax anybody on any land until the Bill is introduced.

asked whether a farmer is prohibited from buying apples to blend with his own in the manufacture of cider, unless he takes out the manufacturers' licence duty of £5 5s.?

The answer is in the affirmative.

Is the right hon. Gentleman aware that the effect of this must be to deprive farmers of the profits of this trade and drive it into the hands of a few large dealers?

If the hon. Member brings the facts to my notice I promise to take all the facts into consideration.

asked what is the estimated product of the proposed new taxes in the financial year 1910–11?

asked if the additional taxes proposed in the Budget will yield in the next financial year the sum of £20,210,000?

A Paper will shortly be circulated showing the estimated yield of the proposed new taxes for the present year and for the coming year respectively.

I think in the case of some of these taxes the Chancellor does not expect to get the full yield next year. In these cases will he include in the Return the ultimate yield?

If by that the right hon. Gentleman means the death duties, whether the ultimate yield is limited by, say, five or six years hence, I think I might be able to get that, but I could not go beyond that. For instance, I could not give the increment.

asked what steps are being taken to form a complete register of owners and other persons interested in land, which becomes necessary for the purpose of increment and revision duties?

The matter is in the hands of the Board of Inland Revenue.

asked what is the estimated cost of a complete register of the owners and other persons interested in land, with full details of the various interests concerned, for Scotland, Ireland, and England respectively.

As I have already informed the House, I am providing £50,000 this year in connection with my proposals relating to land. Until further progress has been made it is not possible to say what the total ultimate cost will be.

asked the Chancellor of the Exchequer what is the Customs duty levied per gallon of spirits contained in French claret and other wines; and does he propose to increase the Customs duties on these wines so that the spirit contained in them will be charged approximately the same as the Excise duty charged on Scotch and Irish spirits?

It is not possible to make any general statement such as that suggested in the first part of the question, owing to the great variation in the alcoholic strength of the wines imported. Under the existing scale wines are divided into two classes according to their alcoholic strength, but the duty on any particular wine does not vary with the exact quantity of proof spirit which it contains. I do not propose to alter the existing scale of duties.

Is it a fact that two and a half gallons of wine, or about a gallon of spirits, would be taxed at only 5s. 6d., and that a gallon of spirit would be taxed at 42s.?

I certainly do not think that arises out of the question.

asked the Chancellor of the Exchequer what was the total quantity of whisky and other spirits, which will be affected by the proposed increased duty, consumed in Ireland for each of the past three years, calculated from the permits submitted to Excise officials on their periodic visits to licensed traders?

I think the hon. Member asked that this question should be postponed until I had time to get the information.

I was asked to put the question down for to-day.

I am sorry. I have asked for the information.

asked the Chancellor of the Exchequer what was the quantity of foreign whisky and other spirits imported into Ireland for the past three years?

I am causing a Statement showing the various descriptions of spirits imported into Ireland from abroad to be printed with the Votes. Any foreign whisky that may have been brought to Ireland would be included in the heading "Spirits: Unenumerated, not Sweetened," but is not separately recorded in the official accounts. [ Seel Written Answers this date. ]

Has the right hon. Gentleman any information as to the amount received in Belfast?

I have no information on that point. I think that is a question which should be addressed to the President of the Board of Trade.

asked the Chancellor of the Exchequer how many distilleries are at present working in Ireland; what has been their total average annual output for the past five years; and what would be the produce of a duty of 3s. 9d. per gallon calculated on the average annual output?

There are 26 distilleries working in Ireland. The average annual output for the past five years amounted to 12,287,638 gallons, proof. Supposing the average annual output to remain the same, the duty at 3s. 9d. per gallon would amount to £2,303,932. The hon. Member is, of course, aware that the amount of spirit produced in Irish distilleries and the amount of spirit consumed in Ireland are two very different things.

Can the right hon. Gentleman state the total on whisky, whether consumed in Ireland or not?

Can the right hon. Gentleman say whether the amount consumed in Ireland has practically remained the same for the last four years?

I would not like to answer those questions, which raise matters of figures, without inquiry.

asked the Chancellor of the Exchequer whether the scale of licence duty at present payable in Ireland is governed by the valuation of the premises; what is the ratio of licence to valuation; what is the total amount at present received by the Revenue Department from each scale of licence duty; and what does he estimate the total revenue will amount to from each scale in his proposed new scheme, calculated at the minimum rate?

I think this refers to public-house licences?

Yes.

I assume that this question has reference to public-house licences. The answer to the first part of the question is in the affirmative, subject to the provision in sub-section (7) of section 43 of the Inland Revenue Act, 1880. The existing scale of licence duties and their relation to the annual value are shown in sub-section (1) of the same section. The particulars asked for in the latter part of the question are not available.

Is it the fact that the system of valuation in England is to be the scale known as the Kennedy valuation; and in view of the fact that the law in Ireland as regards vested interests in licences is different, is the right hon. Gentleman going to adopt the Kennedy valuation in Ireland?