asked the Chancellor of the Exchequer whether he would state what tax will be charged in the United Kingdom under Part I. of the Finance Bill and in Frankfort under its existing taxation, respectively, in the following case, namely, that land in a town is bought for £200 in 1910, such land being entirely unoccupied and unbuilt upon, the property in the land in question passes on death of the owner in 1920 and is then valued at £290, the condition of the land remaining the same during the whole of the period in question; whether he will state the tax which would be paid in the event of the property passing by sale instead of upon death; and whether he can state what tax, if any, would be annually levied in Frankfort on such land of a nature similar to that proposed in Clause 10 of the Finance Bill?

Assuming that the land in question does not come within the exemptions promised for agricultural land or for the property of a small holder, it would be liable under Part I. of the Finance Bill to the following charges: (1) Increment Value Duty charged on increment value of £70 (i.e., £90 less 10 per cent, of the original site value) equals £14. The duty would be the same whether the property passes on sale or upon death. (2) Undeveloped Land Duty charged at the rate of one halfpenny per annum for every 20s. of "site value," or a duty for the period, 1910–20, not exceeding 8s. 4d. per annum. In Frankfort, if the land were entirely unoccupied and unbuilt-on, the increase in value would not be sufficient to bring it into the special scale for Increment Duty, because the allowance of 4 per cent, per annum as loss of interest (on £200 value) plus 5 per cent, of the £200 for legal costs, would amount to exactly £90. But for the allowance for interest, the tax would be at the rate of 8 per cent, on an increase of £80 (i.e., £90 less 5 per cent, of the original site value for legal costs). In either case the 2 per cent, basis tax on £290 is payable equals £5 16s.; plus 1 per cent. State Stamp Duty equals £2 18s. There would be levied annually by the Land Tax on this property one-half per cent, on the average of the last three years of the capital value. This would be a total annual tax of from £1 to something approaching £1 10s.

asked the Chancellor of the Exchequer what percentage of the beer, spirits, and wines consumed in this country is estimated to be sold to the consumers through the holders of retail on-and off-licences?

I have no means of giving the information asked for by the hon. Member.

asked the Secretary of State for the Home Department whether the 19 women now in Holloway gaol for offences committed in connection with the women's suffrage movement are still under-going solitary confinement; whether they have refused to partake of all food; and whether he has received any report from the medical authority of the prison as to the effect of the solitary confinement on the health of the prisoners?

There are 18 suffragist prisoners in Holloway Prison. Seven of these are still in close confinement, and these seven are refusing food. The medical authorities of the prison have not reported that any prisoner is suffering from confinement, but I received reports which showed that the health of four prisoners was suffering owing to their refusal of food, and, on the recommendation of the medical officer, I authorised the release of these four—two yesterday and two to-day.

asked the Home Secretary when he will introduce the Bill he has promised to improve the pensions payable to the widows and dependents of police constables killed whilst in the execution of their duty?

The Bill is in course of preparation, and I shall introduce it in time to allow of its passing this Session.

asked the Secretary of State for Foreign Affairs if he can state whether, under the conditions arranged between the Sipahdar and the Sardar Assad and Colonel Liakhoff, the Russian officers in the service of the late Shah are to be retained?

I have nothing to add to what was said in the answer to a question asked by the hon. Member yesterday.

asked the Chief Secretary for Ireland whether the Estates Commissioners have declined to recommend Mrs. Walsh, widow of Richard Walsh, who was evicted for non-payment of rent in the year 1880 from the estate of Sir Richard Musgrave, county Waterford, as a suitable person to be provided with a holding instead of the evicted holding now in the possession of a new tenant; what are the grounds for the decision, of the Estates Commissioners; and whether they will reconsider the case of Mrs. Walsh if supplied with further sufficient information?

The Estates Commissioners have inquired into and considered Mary Walsh's application and, in the exercise of the discretion conferred on them, are not prepared to allot her a farm in lieu of the farm formerly occupied by her husband, which has been purchased by the present occupier under the Land Purchase Acts. It would be contrary to the established practice to state the grounds of the Commissioners' decision.

asked the Chief Secretary whether the Estates Commissioners have acquired the Bevan estate, at Bruff, county Limerick, and, if so, have they considered the applications of James J. Butler and James Mulcaly, both of whom were evicted from the property within the limit laid down by Act of Parliament; and will the Commissioners reinstate those two tenants in their former holdings, considering the fact that the present occupier, John Van Bevan, is not a bonâ fide tenant and his term will expire in January next, he being tenant to the Court of Chancery?

The Estates Commissioners have inquired into the applications of these two men for reinstatement, and have decided to take no action in the matter. They have not purchased the estate, but proceedings have been instituted for its sale direct to the tenants. When it is being dealt with in order of priority the question of making advances to John Van Bevan and the other tenants will be considered.

asked the Chief Secretary what is the cause of the delay in the erection of the labourers' cottages in the Mitchelstown (No. 2) District Council Division, county Limerick, under the scheme promoted almost two years ago, the inquiry respecting which was held last March twelve months; and will steps be taken to have the erection of such cottages as were passed at the inquiry put up for contract so as to give employment in the district during the winter months?

A loan of £6,165 in respect of the unopposed portion of the scheme referred to was sanctioned by the Local Government Board on 20th April last, and the first instalment of £1,100 was issued by the Land Commission on 29th April last. Any delay that has since taken place in advertising for tenders for the building of the 39 cottages included in the unopposed order is due to the failure of the council to submit plans which can be approved of by the Board.

asked the Chief Secretary whether the lands on the Dickson estate, at Lacknagoonerney, Doon, county Limerick, have been taken over by the Estates Commissioners for distribution among the uneconomic holders and labourers in the locality; how soon may the distribution of this land if they are purchased; and will the Estates Commis- sioners take steps to see that the interests of the labourers as regards the distribution of this estate will be protected?

This estate has not yet been acquired by the Estates Commissioners. In the distribution of the lands, when acquired, the Commissioners will duly consider the claims of all persons to allotments.

asked the Chief Secretary what action has been taken by the constabulary authorities to insure that in future members of the force suffering from infectious diseases, such as tubercular consumption of the lungs, shall not be allocated to the common ward of Steeven's Hospital to the danger of other occupants of the ward?

I am informed by the constabulary authorities that there has always been a separate ward in the hospital for ordinary infectious diseases. A special ward has now been set apart for tubercular congestion of the lungs alone.

asked the Chief Secretary whether in the terms of sale of the Massereene estate it was stipulated that the evicted tenants should be restored to their former holdings; if so, will he say if this condition was complied with; and, if not, will he explain why this was not done?

All the evicted tenants on this estate whose applications for reinstatement have been approved by the Estates Commissioners have now been reinstated or provided with other holdings, with the exception of two whose holdings are in the occupation of other tenants. Proceedings have been instituted at the suit of the landlord to determine the tenancies in these cases, and pending the result of these proceedings no further action can be taken by the Commissioners.

asked the Secretary to the Treasury whether it is the practice of the Civil Service Commissioners to levy a tax on members of the Civil Service promoted from one class to another by way of examination fee in cases where no exami- nation is actually held; by what authority and with what object this tax is levied; and will he state what is the maximum tax so levied and on what principle the scale is fixed?

It is not the practice of the Civil Service Commissioners to charge any fee in the case of an established Civil servant on promotion to another situation in the same Department, unless he is required to undergo a further literary examination.

asked the Secretary to the Treasury whether it is the practice of the Civil Service Commissioners to charge candidates examination fees based on the prospects of successful candidates; if such is the case, why the fees paid by unsuccessful candidates are not refunded; and if he will cause a Return to be made showing how many candidates competed in Ireland for public appointments during the year 1908; how many of these were successful candidates are not refunded; and the amount paid by way of fees respectively by successful and unsuccessful candidates?

Under the provisions of the Order in Council of 22nd March, 1879, fees are payable by persons "attending the examinations" held by the Civil Service Commissioners. The amount of such fees is fixed by the Civil Service Commissioners with the approval of the Treasury, and the payment of such fees is not limited to successful candidates. It is the practice in fixing the amount of the fees to take into consideration the scale of salary attached to the situations to be filled, as well as the cost of examination. In the circumstances, I do not consider that any useful purpose would be served by furnishing a Return of the nature asked for, the preparation of which would involve considerable labour.

asked the Secretary to the Treasury whether, having regard to the fact that the Superannuation Act of 1884 was designed to remedy the fault or inadvertence of heads of Departments to apply for Civil Service certificates for the persons employed in their departments, and that the Scrivenery Department of the Royal Courts of Justice is a case of the kind which the Act was intended to remedy, he will state whether, provided the head of that Department made a re- commendation to the effect that the men should receive certificates, he would be prepared to grant the same?

Employment on writing duties in the Scrivenery Department is unpensionable, and the Act referred to is not applicable to the case.

asked the Secretary to the Treasury, with reference to the promoted clerks in the Statistical Department in the Customs House, whether it is the general practice to count towards superannuation temporary service of character similar to the following established service; and, if so, upon what grounds the full unestablished service of the persons referred to has not been allowed as counting for pension?

I beg to refer the hon. Member to the replies which I gave to the hon. Member for Exeter on the 15th instant, 28th ultimo, and 27th April last.

asked the President of the Local Government Board whether his attention has been directed to the cruelties incident to the traffic in decrepit horses and worn-out pit ponies, in many cases from Hull and Newcastle-on-Tyne, from England to the Continent, more especially to the port of Antwerp, and the sufferings of the animals, who in many cases are embarked in an advanced stage of disease and are exposed to the danger of broken limbs and other injuries on the voyage, and are, when disembarked, taken to the slaughter-houses under accompaniments of torture; and whether any steps will be taken to stop this traffic or to abridge the sufferings of the animals by the slaughter of decrepit and diseased horses at English ports before embarkation?

My right hon. Friend has asked me to reply to this question. Representations have been made to us for many years past as to this trade, and in 1898 we issued the Exportation of Horses Order, under Article 1 of which it is illegal to convey in a vessel from any port in Great Britain any horse which, owing to age, infirmity, illness, injury, fatigue, or any other reason, cannot be so conveyed without cruelty during the intended passage or on landing. The execution of the Order rests with local autho- rities, but a direct supervision is also kept over it by inspectors of the Board, who make voyages in vessels carrying horses. The Board have the matter constantly in view. Material improvement has been effected in the manner in which the trade in horses for slaughter abroad is carried on, and no effort will be spared to secure further improvement wherever practicable. The Board have no power to stop the traffic or to require the slaughter of particular animals before embarkation. If the hon. Member will give me information at any time of cases where horses are embarked "in an advanced stage of disease" I shall be only too glad to have most full inquiry made into the matter.

asked the hon. Member for South Somerset, as representing the President of the Board of Agriculture, whether any provision is made under the Small Holdings Act to enable applicants who have refused land offered to them by the county council, on account of its being unsuitable for their requirements, to make application for further land; and, if not, whether he could see his way to take such steps as may be necessary that the claims of these applicants should be considered as soon as possible?

If applicants refuse an offer of land for adequate reasons the Board are of opinion that it is still the duty of the county council to provide them with suitable land at a reasonable rent. At the same time applicants are not entitled to insist on the acquisition of the particular land they apply for if other suitable land is available.

asked the Under-Secretary of State for India whether he is aware that there are highly qualified and experienced Indian medical practitioners who are not allowed to work even as honorary sur- geons and physicians on the staff of Government hospitals; and whether any steps will be taken to put an end to the existing system, which is detrimental to the interests of all concerned?

The number of surgeons and physicians who can be attached, in whatever capacity, to Government hospitals is necessarily limited. As to the policy of the Secretary of State and the Government of India in regard to medical appointments generally, I would refer the hon. Member to the Papers recently presented to Parliament.

asked the Under-Secretary of State for India whether the chief medical advisers to the Government of India and to the local governments are to be military officers of the Indian Medical Service; whether the appointment of civil medical practitioners to important posts will depend on the recommendation of these officers; and whether he is aware of the general belief amongst Indians that there can be no real reform so long as the chief posts are reserved for military doctors?

The Secretary of State is not at present in a position to add anything to his answer to the hon. Member's question of 17th June last as to the manner in which the policy recently laid down can be carried into effect.

asked the Under-Secretary of State for India whether he is aware that some London schools of medicine are practically closed to Indian students; and whether he will take steps to see that persons qualified from such schools are not employed by the Government of India in its medical service?

The Secretary of State does not think it advisable to modify the existing arrangement under which the medical services of the Government of India are open to the profession generally.