asked the Chancellor of the Exchequer whether a brewery company, in making its return for assessment to Income Tax, Schedule D, will be precluded from making a deduction for sums in respect of the increase in Licence Duties imposed by the Finance (1909–10) Act, 1910, which, either by agreement with the licence-holders of houses held under any tying covenant or, in default of agreement, by determination by the Commissioners of Customs and Excise, such brewery company will be called upon to bear and pay out of revenue?

A question of a similar kind—namely, the right of deduction in respect of payments to compensation funds—is at present the subject of appeal to the House of Lords in the case of Smith v. the Lion Brewery Company. Pending the decision in that case, it is clearly undesirable for me to anticipate the decision which may be reached by District Commissioners of Taxes on the question raised by the hon. Member.

asked the Chancellor of the Exchequer whether he will explain why the Somerset House authorities are insisting, under the Finance Act, 1910, on double Stamp Duty being paid on leases now presented for stamping, even where those leases are being granted in pursuance of contracts entered into before 30th April, 1909?

The Stamp Duty chargeable upon an instrument is governed by the law in force at the time when it is first executed (54 and 55 Vic. cap. 39, section 14 (4)); and leases first executed on or after 29th April. 1910, are consequently liable to the increased Stamp Duties imposed by Part V. of the Finance (1909–10) Act, 1910, irrespective of the date of the contract expressed therein.

asked the Chief Secretary whether he will state the number of deaths during the last two months from the use of firearms in Ireland?

Returns of deaths are only furnished quarterly to the Registrar-General, and he is not, therefore, in a position to give the required information for the period mentioned in the question.

asked the Chief Secretary whether he proposes to introduce legislation regulating the possession of firearms in Ireland, having regard to the indiscriminate use of such weapons in the recent riots at Cork and at Newmarket, county Cork, and elsewhere?

I do not propose to introduce special Irish legislation on this subject, but the general question is one of much importance, and is receiving the attention of His Majesty's Government.

asked the Chief Secretary for Ireland what was the number of outrages in which firearms were used during the five months ending 31st May, 1905 and 1910, distinguishing between agrarian and non-agrarian outrages, and showing those recorded under the headings of firing at the person and firing into dwellings?

The following table gives the required information:—

asked whether any persons have been tried and sentenced for the murder of Constable Goldrick, at Craughwell, on 22nd January, 1909; and, if not, whether the police are taking steps to bring the perpetrators to justice?

A man named Dermody was twice tried for the murder of Constable M. Goldrick, but was acquitted of that charge on the occasion of the second trial, which took place recently at Dublin. The police have taken, and will continue to take, all steps in their power with a view to bringing the perpetrators to justice.

next asked whether it is proposed to take any further steps in connection with the charges of conspiracy to boycott Robert M'Neill and John M'Neill, of Aughavas, which were brought by the Crown against certain persons at Longford in May last, and upon which the magistrate refused informations?

The Crown Solicitor has been instructed to send up bills against the accused at the next assizes.

asked upon how many occasions the cattle of Mr. Doyne, of Monkstown, Monilea, have been driven since November last; how many persons have been arrested and how many punished for this offence; how much has Mr. Doyne been awarded for compensation for injury done to his cattle; and what steps are being taken to prevent his cattle being again driven?

I am informed by the constabulary authorities that Mr. Doyne's cattle have been driven off his grazing lands at Taughmon five times since November last. Ten persons have been arrested in connection with the matter, of whom six have served terms of imprisonment, in default of giving bail to be of good behaviour, and four have given such bail. Mr. Doyne has been awarded £59 compensation at quarter sessions for injury done to his cattle. The local police station has been strengthened, and the police are doing all they can to protect the cattle under considerable difficulties, as there is only one herd looking after them, and the lands are 230 acres in extent.

also asked what was the number of cattle-drives reported to the Constabulary since 1st April, 1910; and what was the number for the same period of 1909 and 1905?

As I have already stated in reply to a question asked yesterday by the hon. Member for Mid-Armagh, sixty-one cattle-drives were reported to the police this year and sixty-six last year. There were no cattle-drives in 1905.

asked the Chief Secretary whether it was acting under his instructions that Head Constable Oats visited the offices of the "Clare Champion" and warned the editor that if he contiued to publish intimidatory matter he would be prosecuted; whether the warning has had any effect on the editor in respect of publication of the matter complained of; and whether he proposes to take any further action in the matter?

The head constable was acting under instructions from the Irish Government in conveying a warning to the editor of the "Clare Champion." No publication of intimidatory matter in the newspaper in question has come under the notice of the police since the date of the warning, nor does any further action seem to toe necessary at present.

asked whether the Church Temporalities Commissioners, the Estates Commissioners, or the Land Commission have any interest in the lands of Coronea and Coragh Glebe, in the parish of Killeshandra and county of Cavan; what is Mr. Archibald Clark's interest in the lands referred to; and whether the Commissioners will co-operate in bringing about a sale of these lands to the tenants?

The property referred to in the question was sold by the Commissioners of Church Temporalities to Mr. George Clark in the year 1877. The purchase money has all been paid off and none of the Commissioners enumerated in the question have now any claim or interest in the lands.

asked when the purchase agreements were lodged in the estate of the Hon. Clara Annesley, county Cavan; have any agreements been lodged affecting the town property; will regard be had to the agreement for sale which stipulates that the town tenants are to advance in cash to the owner the difference in price agreed upon and what the Commissioners consider the various premises security for; and will the tenants of the agricultural holdings on this estate be given an opportunity of reconsidering their bargain in the event of any change of ownership by jobbing or otherwise of the town holdings?

The purchase agreements in connection with the sale of this estate were lodged on 31st October, 1908. No agreements appear to have been lodged in respect of the town holdings. When the estate is being dealt with in Older of priority due inquiry will be made in reference to the matters referred to in the question, but at present the Commissioners are not in a position to express any opinion thereon.

asked the Chief Secretary what was the number of persons wholly and partially boycotted, and those included under the heading minor boycotting, on 31st May in each of the years since 1905?

Return of the number of cases of boycotting and number of persons boycotted on 31st May in each year from 1905 to 1910 inclusive:—

asked the Chief Secretary whether the Local Government Board for Ireland have prepared a scheme for the erection of labourers' cottages in Ireland under direct labour; and, if so, whether the Board has been asked by several local bodies to embody in the scheme a scale of fees as remuneration under the system to be paid to the councils' engineers and also to clerks of district councils; and whether, if they have done so, he can state the amounts suggested by the Local Government Board for such remuneration?

The Local Government Board have not prepared a scheme for the erection of cottages under the Labourers' Acts by direct labour in preference to the contract system, nor have they issued any general circular recommending the adoption of that course. In some half-dozen rural districts, however, where difficulty was experienced in finding contractors willing to build the cottages on reasonable terms, the Board have assented to the councils having the cottages (or some of them as an experiment) built by means of direct labour under the supervision of the councils' engineers, subject to the observance of certain regulations which the Board have thought it well to lay down respecting the carrying out of such work. Only two local authorities have made the request referred to in the second portion of the hon. Member's question. The Board do not propose to fix a general scheme of remuneration, but will consider in each case any proposal which the rural district council may submit as regards the remuneration to be allowed to the officers mentioned in the question.

asked the Chief Secretary to the Lord Lieutenant of Ireland whether he is aware that the Lords Justices and Privy Council in Ireland, over date 17th May, 1910, have issued an Order under the Polling Districts and Registration of Voters (Ireland) Act, 1908, in reference to the registration of the Parliamentary electors in Ireland, by which, in accordance with provision 7, superintendent registrars of births and deaths are required to send the officer preparing the lists a return of the names and residences of all persons of full age dying in the union within the year ended 1st July, and whether there is any regulation made for payment for the supplying of this Return; whether he is aware that the secretary of the Poor Law Association of Ireland drew the attention of the Lords Justices of Ireland, through Mr. O'Farrell, to the fact that superintendent registrars have no means at their disposal to furnish said returns except by making a visit to the offices of the registrars or securing from the registrars the use of the registration books for the purpose, and whether provision will be made for the superintendent registrars to visit the offices or have the death registration books sent them for the purpose of copying the return in question and also for providing for a fair remuneration for the said duty to the superintendent registrar; whether he is aware that the only remuneration paid to registrars of deaths in Ireland for holding the position is a fee of 1s. for each death as paid by the board of guardians, and the fees prescribed for extracts or copies of entries while the death registration book is in their possession, and whether superintendent registrar's fees are but 2d. for each entry of comparison paid by the Registrar-General, and any fees received for copies as prescribed; and whether the preparation of the Return under the Order in Council of 17th May last will come within his sphere of remuneration?

The matters referred to were fully dealt with in the replies given by my predecessor to questions on the same subject asked on 21st June and 5th July, 1906, to which I have nothing to add. It has been definitely decided that there is no legal power to authorise the payment of any remuneration to superintendent-registrars for the performance of the duty referred to.

asked the Secretary of State for War how many of the heavy batteries in India have been equipped with the newest guns and carbines?

None of the heavy batteries in India have been re-armed with the 60-pounder B.L. gun, which, it is presumed, is the weapon referred to, that gun being considered too heavy for Indian conditions. The carbines are the latest patterns of magazine Enfield and of magazine Metford carbines.

asked the Secretary of State for War if the military barracks at Belturbet are in order for the reception of troops and are at present vacant; whether he is aware that a memorial has been presented from the inhabitants of the district asking to have the barracks occupied; and will he explain why the prayer of the memorial has not been acceded to?

These barracks are dismantled, and under the present scheme for the distribution of troops in Ireland it is not proposed to quarter troops there permanently. The memorial has been received, and a reply to the above effect was forwarded in May last.

asked the Secretary of State for War whether, by arrangement with His Majesty's Treasury, he will ensure that all members of the Territorial Force who are employed in any Government Department, or who are otherwise in the public service and paid out of money provided by Parliament, shall be at liberty to attend the annual camp training for 1910 for not less than fourteen days upon terms of having granted to them leave on full pay for one week of such period, as was conceded in respect of last year's training?

It is not proposed to alter the arrangements which were made last year.

asked the Secretary of State for War whether he will state how many lieutenants, Royal Garrison Artillery, there are with ten years' service or over; and whether he can find some way to remedy the present block of promotion in that branch of the Service, such as giving the officers promotion after a certain number of years' service, as has been done in the Royal Engineers and in the Indian Army?

There are 142 subalterns of Royal Garrison Artillery with over ten years' service. The whole question of the retardation of promotion in the Garrison Artillery has been fully considered, and the Army Council held that the circumstances did not require the adoption of any exceptional measures such as that suggested in the question.

asked the Under-Secretary for the Colonies whether the Report of the Commission appointed to consider certain questions in regard to the reconstitution of the Legislative Council of Ceylon has yet been received; whether it will be published as a Parliamentary Paper; and whether the Secretary of State, before finally deciding upon the scheme for the new council, will be prepared to receive representations from the communities concerned, especially in regard to the definition of the burgher class?

The Report has been received. It is not proposed to publish it as a Parliamentary Paper, but a copy has been placed in the Library of this House. The Secretary of State is awaiting the receipt of a memorial from the burgher community with regard to the definition of the burgher class. He has already received representations from others of the communities concerned, and has given them full consideration.

asked the Postmaster General whether he is in a position to announce his decision with regard to the petition recently forwarded to him relative to the proposed changes at the Clifton post-office (Bristol)?

I am communicating my decision in this matter to the hon. Member in reply to a letter he sent me with regard to it.

asked the Postmaster-General whether the examinations for supplementary clerkships in the Post; Office have been abolished; and, if not, can he give the approximate date of the next examination?

The examinations referred to have not been abolished, but the supplementary establishment has been reorganised, and I am not able to say when it will be necessary to hold the next examination.

asked the Parliamentary Secretary to the Board of Agriculture if he can say how many copies of the pamphlet of January, 1909, containing a description of the type of horses required for remount purposes, were distributed in Montgomeryshire; and whether he will now distribute to the local authorities of that county copies of this pamphlet?

The pamphlet was sent to every occupier of an agricultural holding in Montgomeryshire who had returned horses as being in his possession on 4th June, 1908, but no record was kept of the actual number thus despatched. The reply to the last part of the question is in the negative.