asked the First Lord of the Admiralty whether a period of eighteen months is to be allowed for the construction of the destroyers of the current programme, as was the case last year; and whether he can communicate to the House any information enabling this to be compared with the rate of destroyer construction in Germany, more particularly as regards the programmes for 1907–8, 1908–9, and 1909–10?

The contract periods and dates for the twenty destroyers of this year's programme, for which provisional contracts have been made, are as follows:— For delivery in 15 months … 9 For delivery in 18 months … 11 We have no information regarding the time taken by Germany for building destroyers, as it is not known when she lays them down, or when they are finally completed, but the following are the average times elapsing between the commencement of the financial year and when the vessels are temporarily commissioned for trials:— 1907–8 14½ months 1908–9 17 months 1909–10 Programme not yet completed.

Do I understand then that approximately the rate of construction of destroyers in Germany and in England is about the same?

In the years 1908 and 1909 the German rate of construction was quicker. In the present year it appears to be approximately the same as our rate.

Can the right hon. Gentleman say if any of these destroyers will be ready before or after those of the temporary German programme?

I cannot say with regard to the temporary German programme at what time the destroyers were begun or when they will be completed. So far as last year's are concerned judging by the rate our destroyers will be built quite as fast as the German.

asked how many German destroyers of the 1909–10 programme were completed by 1st May, 1910; how many completed destroyers will Germany possess on 1st May, 1912, assuming that the rapidity of construction does not diminish, and that the programme for next year will not be increased above that provided for in the Navy Law and its amendments, namely, twelve destroyers; and how many completed destroyers Great Britain will possess at the same date, eliminating in each case destroyers launched before 1899?

Two German destroyers of the 1909–10 programme were commissioned for trials by 1st May, 1910. The reply to the second part of the question is 110. With regard to the last part of the question, if destroyers launched before 1899 are eliminated the total number of British destroyers which it is anticipated will be completed on 1st May, 1912, including those of the current year's programme, is 124; this figure does not include the six destroyers now being built for the Dominions, three of the 1909–10 programme and three of the 1910–11 programme.

Does not the right hon. Gentleman consider that too small a superiority over German destroyers to be satisfactory?

The hon. Gentleman has taken an arbitrary date and confines the destroyers to those built within an arbitrary period. But with the total number of torpedo carrying craft in the British Navy the Admiralty is satisfied.

Have the Admiralty fixed any definite period as the life of a destroyer?

As we are still using destroyers fifteen years of age and find them thoroughly suitable for the purposes for which they are employed, the Admiralty must not be understood to have fixed a period of less than that time.

Has the Admiralty considered their fitness for the purposes of war?

We keep no vessels except those which could be used in the event of war.

Is not the German period twelve years?

It is impossible to say whether, when the German destroyers have reached the age of twelve years, that country will be able to keep them beyond that period.

asked the First Lord of the Admiralty whether he is aware that of the eleven destroyers on the Mediterranean station four have been launched sixteen years, four others fourteen or fifteen years, and the remainder from ten to fifteen years; and whether, in view of the fact that a number of River class destroyers now serving in the fully-commissioned flotillas of the Home Fleet will shortly be relieved by the vessels of the "Beagle" class, he will consider the advisability of sending some of the River class boats to the Mediterranean instead of transferring them to the reserve flotillas at home?

I am aware of the age of the destroyers in the Mediterranean. It is not proposed to make any change at present.

Is that satisfactory, seeing that these old ships may have to meet modern craft?

The right hon. Gentleman is not called upon to answer a question of that nature.

asked when the Board of Admiralty will visit Devonport to carry out the inspection of the dockyard and establishments?

Yes, Sir, the days proposed are Thursday, the 21st, and Friday, the 22nd July.

asked what is the number of completed sea-going battleships in the British Navy, and by how many does this figure exceed the number required, according to official calculations, to maintain a 10 per cent. superiority over the completed sea-going battleships in the German and in the United States navies?

The hon. Gentleman will find the information he desires in the Return ordered on the Motion of my right hon. Friend the Member for the Forest of Dean.

Do the Government accept the implication in the question that England has to build against Germany and the United States?

In the case of questions of this kind that is an implication I endeavour to avoid.

Cannot the right hon. Gentleman be gracious enough to really answer my question, so that the ordinary Member can understand what are the relative numbers?

I hope the hon. Member will excuse me, but he very frequently asks me to answer questions which would involve the reading out of pages of a Return which is available. That Return is published for the information of Members of this House and the public, and I do not think I ought to take up the time of Parliament by reading it.

asked how many armoured ships were under construction for the British and German fleets, respectively, at the date of the compilation of the Dilke Return of Fleets of 1899; and how many armoured ships were under construction or on order for the same fleets on the 1st July, 1910?

The reply to the first part of the question is:— United Kingdom 32 Germany 9 and to the second part of the question—United Kingdom (exclusive of the two armoured cruisers building for Dominions) 10 Germany 15

asked if it has been decided where the floating dock in course of construction for the East Coast is to be placed; when it is likely to be completed; and if the necessary preparation are being made by dredging and preparing the mooring station for its reception?

The present intention is to place the dock in the Medway. The contract date for completion is the 30th September, 1911. All necessary preparations will be made before the delivery of the dock.

It will, I believe, take time to get a suitable site. Has the right hon. Gentleman made preparations for that?

The Admiralty are fully informed as to all the preparations that will have to be made, and that point is covered by the latter part of my answer.

asked whether the Stephenson Dock on the Tyne is able to accommodate a ship of the "Dreadnought" class having on board a normal supply of stores and coal and at ordinary high water; and, if not, what will be the situation at the end of 1911 of the two docks on the East Coast which will be capable of accommodating a ship of the "Dreadnought" class?

The Stephenson Dock will not accommodate a ship of the "Dreadnought" type with more than the amount of coal and stores carried on trial. The other dock referred to—namely, one of the floating docks now under construction—will, according to present intentions, be in the Medway.

Do we understand that the Stephenson Dock would not be available for a ship under normal conditions in time of war?

The hon. Gentleman knows the term "normal" is a technical one, meaning the stores carried at normal draft. Therefore it would be available. When I used the term "normal" it was in the ordinary technical sense—with a normal amount of stores. I understand the hon. Member to mean by the question, the amount of stores usually carried when the ship is full. She would have to be unloaded of part of her complement of stores before she came into the Stephenson Dock.

Would not that imply that the dock is not available when a ship is coaled in time of war?

It would be available in the circumstances which I have described, as it would be easy to unload the stores.

Is it true that the depth of the Hebburn dock is twenty-nine feet at spring tide?

The hon. Gentleman is giving me information now, not asking for it.

Is it not true that all ships unload before they go into dry dock?

asked the Under-Secretary of State for the Colonies whether he can give the House some explanation with regard to the fall in the revenue of the northern territories of the Gold Coast from £10,938 12s. 9d. in 1908 to £1,689 10s. 1d. in 1909, and as to the increased expenditure of £52,056 19s. 11d. compared with £50,261 17s. 10d. for the same periods?

The decrease in revenue to which the hon. Member refers was caused by the abolition of tolls on caravans entering the Northern Territories. The reason for the abolition was that the tolls tended to restrict trade and even to divert it from the Northern Territories. The loss to the Gold Coast revenue, in which the revenue of the Northern Territories is merged, was met by an increase in Customs dues. The increase in expenditure is mainly due to the cost of extending the telegraph line from the headquarters of the Northern Territories to Gambaga, a station in the extreme north-east.

asked whether any decision has yet been arrived at as to the basis on which the franchise for election to the Legislative Council of Ceylon will be accorded to the different communities concerned; and whether the franchise will be given to other Eurasians besides those to whom the term burgher was formerly applicable?

The general principles have been agreed upon, and the draft Ordinance settling the details is now receiving the consideration of the Secretary of State. The definition of the word burgher, which was recommended by the local Commission, has been accepted, and a number of persons of mixed blood, to whom the term burgher is not applicable in the strict historical sense, will therefore be entitled to vote for the burgher Member of Council. Other Eurasians not included in this category will be entitled to be entered on the register of voters for the Ceylonese member if they possess the necessary educational qualification.

Will the Secretary of State, before coming to a final decision, be prepared to consider a representation on behalf of the Eurasian community?

Yes, we should be very glad to receive any representations, but the matter has been discussed for some time, and I hope the representation will come soon. The decision I have announced is favourable to that class of persons as compared with others.

asked the Secretary of State for Foreign Affairs if, considering the present facilities of communication, special ambassadors will be sent to Foreign Courts to announce the death of the late King and the Accession of His present Majesty; and, if the ordinary means of communicating news are not considered sufficiently trustworthy, if our Ambassadors already accredited to Foreign Courts could communicate the news at less expense and with due decorum?

It has been the practice of European countries for some years past to announce the deaths and Accessions of their Sovereigns by means of special missions, and it was not considered advisable for Great Britain to depart from such usage on the present occasion.

From what fund or what Vote will the cost of these special Ambassadors be defrayed? Will there be a special Vote, or will it come in the ordinary Votes?

I am afraid I cannot answer that question without notice.

May I ask if this would not be a good occasion to make some efforts towards economy?

asked the Secretary for Foreign Affairs if he will consult with the chief authorities of Egypt as to the advisability of a large organised attempt being made to develop the Soudan as one of the likeliest portions of the world to furnish that supply of cotton for lack of which one of the greatest trades in this country is now suffering loss and is also threatened with decline?

I have no reason to doubt that the Soudan authorities are fully alive to the desirability of developing cotton growing in that country so far as their means allow. I can add nothing further to the reply to my hon. Friend's question of 7th July.

asked the Attorney-General for Ireland if he will say in what order or rotation jurors are supposed to be summoned to serve at assizes in Ireland; who in practice certifies in each case that the jurors have been summoned impartially and that the regular system has not been departed from for the purpose of packing a jury in a particular case; whether it is by his direction, and, if not, by whose, and on what authority, jurors of a particular type are in certain cases summoned, not according to alphabetical, consecutive, or any other order, but arbitrarily; by whom are the ballot papers put into the box in such a case; why are they not shuffled in open court; and whether a party against whom a jury has been packed by these two methods can compel a disclosure of the order in which the jurors were summoned and the order in which the ballot papers were arranged in the box?

In reply to the first part of the hon. Member's question, jurors are summoned according to the rotation provided for by the Juries (Ireland) Act, 1871, Sections 18 and 19, and I am not aware of any instance of departure from the statutory requirements. The other queries of the hon. Member appear to me to convey imputations for which, to my knowledge, there is no foundation.

Is the right hon. Gentleman aware that the practice of the last assizes in West Meath is in accordance with the statement in this question?

I am certainly not aware of it, and I should be very slow to believe it.

Is it not a portion of the right hon. Gentleman's business to know it?

If any incidents supporting the imputations of the hon. and learned Gentleman arose my attention would be called to them.

Will the right hon. Gentleman take steps to ascertain whether these allegations are true or not?

asked the President of the Local Government Board whether he is aware that a member of the Thornbury (Gloucestershire) District Council has lately been employed by the council to do certain work at Tytherington; whether the council has paid such member £10 for such work; whether he will address any communication to the council on this matter; and what, if any, results follow from such breach of the law?

I am afraid I can only refer my hon. Friend to the provisions of Section 46 of the Local Government Act, 1894. Subject to the exceptions specified in that section, a person is disqualified for being a member of a district council who is concerned in any bargain or contract entered into with the council, or participates in the profit of any such bargain or contract, or of any work done under the authority of the council. As any question arising under this section can only be determined in a court of law the Board have found it necessary to make a rule not to intervene in such matters.

asked the Lord Advocate whether the Solicitor of Inland Revenue in Scotland has in any cases prosecuted solicitors for practising during 1909 without having in force duly stamped certificates to practise; whether the decrees obtained were put in execution; and what were the financial results of such prosecutions?

In only one case did the Board of Inland Revenue deem it necessary to order proceedings to be taken. Decree was obtained and put in execution for a mitigated penalty of £16.

Can the right hon. Gentleman say whether the solicitor on that occasion was present?

asked the Lord Advocate whether there have been any prosecutions in Scotland under Section 118 of The Children Act, 1908; and whether, since the passage of that Act, the number of children of wandering tinkers attending school regularly in Scotland has increased?

The answer to the first portion of the question is in the affirmative. No statistics are yet available on the second point, but such information as is available points to the usefulness of the Section referred to by my hon. Friend.

asked the Secretary to the Treasury if he will delete Clause 12 of the Treasury Order of 30th May, 1907, regulating fees in county courts, and relieve the recipients of compensation of the charges made upon investments by the registrars?

The investment fee is a very reasonable one for the work involved, and I am not prepared to abolish it.

asked the Parliamentary Secretary to the Board of Agriculture whether the board has information showing that there is a considerable increase in the number of hides of cattle damaged by the larvæ of the ox warble fly in Great Britain; whether, in the opinion of the Board, the frequently expressed estimate of butchers and tanners that such damage amounts to £4,000,000 a year is justified by the facts; and whether the Board proposes to take any steps other than the issue of a leaflet to check the further increase of this pest amongst British herds of cattle?

The Board have no information that the warble fly has become more prevalent, and doubt the loss caused is anything like the amount suggested. The Board would be glad to consider proposals on the subject which would seem to be of advantage.

asked whether the Board's attention has been drawn to the experiments which have been conducted by the Irish Department of Agriculture and Technical Instruction for the last six years at their experimental station at Ballyhaise, county Cavan, and elsewhere, in reference to the life history of the ox warble fly; whether, in the opinion of the Board, the results of such experiments indicate that the hitherto generally accepted theories as to the mode of puncture of a warbled hide and as to the best method of its prevention are erroneous; whether the leaflet on the subject published by the Board in May, 1903, has been since revised; and, if not, whether, in the light of more recent investigations, the Board will issue a fresh leaflet on this subject at an early date?

The Board are aware of the experiments to which the hon. Member refers. Their veterinary advisers consider the generally accepted theory as to the mode of infection is probably correct, but they are endeavouring to obtain further experimental evidence on the subject. The revised leaflet on the subject which the Board issued in 1903 was again revised in 1905. No further alteration could with advantage be made at the present time.

Does the revised leaflet to which the hon. Baronet referred, issued in 1905, represent the results of modern investigations on this subject?

As far as they have gone, certainly.

asked whether the Board of Agriculture has official information showing that contagious abortion in cattle is seriously on the increase; and, if so, what steps are the Board taking to check its further development?

The Board have no official information as to the prevalence of this disease. As the hon. Member is aware, it has been the subject of inquiry by a Departmental Committee, and their Report has been presented to the House. The Board will give very full consideration to the recommendations of the Committee.

asked the Parliamentary Secretary to the Board of Agriculture whether he can give the details of the proposed new Order for anthrax; and when it is proposed to issue the Order?

The new Anthrax Order is still under consideration. I am not at present in a position to give any details respecting it.

Is the hon. Baronet aware that yesterday a unanimous Resolution was passed by the Chambers of Agriculture in favour of a Departmental Committee being set up to inquire into the prevalence of this disease, and is he prepared to accede to the request which will be made to him on the subject?

When the request comes to me, of course I shall naturally consider it.

asked the President of the Board of Trade whether the Legislatures of Guernsey and Jersey have yet passed into law the Bills for assimilating the law in regard to merchant shipping in the Channel Islands to that of the United Kingdom, in reference to which conferences and negotiations have been proceeding for several years between representatives of the Board and the insular authorities?

There is still one important point as to which the Board of Trade are in communication with the Bailiff of Jersey, and which must be settled before the legislation to which my hon. Friend refers can be enacted. I hope this will be settled very shortly.

asked the President of the Board of Trade whether he was aware that the Law Car and General Insurance Company, on 26th February, 1910, issued a public prospectus in which the statement was made that one of the objects of the company in raising additional capital was for the purpose of carrying on assurance business and finding the deposit of £20,000 required under the Assurance Act; and whether, seeing that the company obtained money from the public for this purpose and have nevertheless made no deposit, he will say if he proposes, under the Companies Act, to order an inquiry into the affairs of this company?

I have referred to the file at Somerset House of the company named in the question, and the facts appear to be as there stated. I am in communication with the company on the subject, and will inform my hon. Friend of the result.

asked the Chancellor of the Exchequer whether he proposes in this Budget to make any provision for the payment of returning officers' expenses at Parliamentary elections?

As at present advised, my right hon. Friend does not propose to make such provision.

Will the right hon. Gentleman take steps to cheapen election expenses?

I do not know that that arises out of the question.

asked whether recipients of old age pensions now in receipt of Poor Law relief will after 1st January, 1911, receive books of cheques at the post offices throughout the country; and when boards of guardians will be required to pay into the Exchequer the sums of money now paid in Poor Law relief in the case of such persons?

Arrangements will be made for the examination of claims with a view to the grant of pensions as from 1st January, 1911. As regards the second part of the question, the contribution from boards of guardians will be required to be paid in by the close of the financial year.

asked the Chancellor of the Exchequer, in view of the statement made on behalf of His Majesty's Government that in the whole of the 245 Income Tax Acts there is no definition of "income," can he say whether the Commissioners of Inland Revenue have adopted any definition of that word, and especially of the signification in which they use it when requiring a statement of income or a statement of income from all sources; and will he direct the Commissioners either to abstain from using a word which has no statutory meaning or to afford to the taxpayers a full explanation of the meaning which they attach to it?

Liability to Income Tax is imposed not on income, but on profits. In making returns for Super-tax or claims to exemption, abatement, or relief from ordinary Income Tax, individuals are required to furnish the total amount of their income from all sources, estimated according to the several rules and directions of the Income Tax Acts; and in this connection I may refer my hon. Friend to Section 164 and to No. XVII. of Schedule G, Section 190, of the Income Tax Act, 1842.

Cannot the right hon. Gentleman give a plain answer to a plain question? Can he or the Income Tax Commissioners say what "income" is, and, if they can, will they tell the taxpayers?

I should have thought the answer was very plain.

asked the Secretary of State for the Home Department if it is his intention to consult local authorities prior to deciding upon alterations in connection with the place of holding assize courts; and whether he will give this House an opportunity of expressing its views on the subject?

The, matter is not in my Department, but I may refer the hon. Member to the answer which the Solicitor-General made in reply to a question by the hon. Member for Denbigh Boroughs on 27th June and three days later to the hon. Member for the Western Division of Denbighshire.

asked the Home Secretary whether he is aware that a prosecution was brought by His Majesty's inspector of factories at Belfast against a firm of manufacturers for not having provided a special cloak-room for all their employés; that the magistrates at the local courts, after hearing all the evidence, dismissed the case; and that the same case was carried by the inspector to the Court of King's Bench in Dublin, where Mr. Justice Gibson confirmed the magistrates' decision; and will he consider the advisability of issuing instructions with the view of preventing contributors to the national revenue being exposed to unnecessary litigation in future?

I would refer the hon. Member to the answer I gave in regard to this case on the 5th inst. in reply to a question of the hon. Member for West Belfast. The proceedings, in my opinion, were properly taken.

asked the Chancellor of the Exchequer whether he can state the amount received during the last financial year in respect of stamps upon transfers of stocks and shares?

£1,783,399.

asked whether, as a matter of administration, it is proposed to levy Undeveloped Land Duty on any land which, in the opinion of the Commissioners or of a Treasury official having knowledge of the locality, is quite incapable of development for building purposes in the early future; and further whether, when a landowner has at his own expense recently laid out and constructed a road or roads on such side of a town or village as has hitherto been generally regarded as best suited for building develop- ment and the sites so provided and offered for sale at a reasonable price have hitherto been unbuilt upon or only partially built upon, it is proposed to levy Undeveloped Land Tax upon land belonging to the same owner and fronting upon a road upon some other side of the same town or village where there has hitherto been no demand for building sites?

The question whether any land will or will not be subject to Undeveloped Land Duty will have to be decided in accordance with the provisions of Part I. of the Finance (1909–10) Act, 1910, to which I may refer the hon. Member. My right hon. Friend thinks it would be most undesirable that he should express an opinion on questions which might eventually have to be decided in the courts.

May I ask the right hon. Gentleman whether he realises that without some precise information on this point, landowners and tenants are seriously prejudiced in the development of their land for purposes other than building purposes?

I am not aware of it.

asked whether duty on petrol used for cars owned by hotel-keepers and used exclusively for hire is charged at 3d. per gallon; and, if so, why a distinction is drawn between such cars and motor omnibuses and taxi-cabs; whether the flys and cabs owned by hotel-keepers and used exclusively for hire are exempt from carriage licence; and, if so, why petrol consumed in motor cars purchased and used to replace these vehicles is required to pay duty at 3d. per gallon, and is not allowed the rebate of 1½d. per gallon allowed by the Finance Act on petrol consumed for commercial purposes?

Flys and cabs owned by hotel-keepers and used exclusively for hire are not exempt from Carriage Licence Duty. The duty on the petrol used for motor cars owned by hotelkeepers, and used exclusively for hire, depends upon whether the cars stand or ply for hire. If they stand or ply for hire, the duty charged is at the half-rate, and no distinction is drawn between these motor cars and motor omnibuses, and taxi-cabs, but, if the motor cars do not stand or ply for hire, the duty at 3d. per gallon is chargeable.

Can the right hon. Gentleman give us any definition of "standing for hire" Does it apply exclusively to public carriages in the street or would it apply in the case of motor cars which are kept in the most convenient place in a hotel yard or other proper place?

I imagine a motor car in a hotel yard is neither standing nor plying for hire.

If a motor car is in a hotel yard and open to hire for the public, is it not standing and plying for hire?

I imagine not, because a hotel yard is not a public place.

Was not the remission of 1½d. per gallon on petrol used for commercial purposes granted in the case of all petrol used for exclusively commercial purposes and in pursuance of a legitimate trade?

I think that is a question which ought to be put on the Paper.

asked the Chancellor of the Exchequer if he is aware that there is inequality of treatment as to Stamp Duty in respect of transactions under £500 value falling under Clauses 73 and 75 of the Finance Act; and if he proposes to do anything in the matter?

My right hon. Friend's attention has been drawn to this matter, and he agrees with my hon. Friend that there is an inequality of treatment in regard to transactions not exceeding £500 in value which fall under Section 73 and Section 75 of the Finance (1909–10) Act, 1910, respectively. He proposes, in the Finance Bill of the present year, to amend Section 75 so as to exempt from the increased Stamp Duty chargeable on leases any transactions where the total consideration does not exceed £500, under conditions similar to those laid down in the proviso to Section 73.

asked the Chancellor of the Exchequer if he is aware that the form for assessment of Super-tax is being sent to many persons who are not liable to that tax; whether the Commissioners are authorised to demand from such persons a return giving full particulars of their income from all sources; and whether a statutory declaration from such persons that they have not incomes exceeding £4,000 a year is sufficient answer to the Commissioners?

As I explained in reply to my hon. Friend the Member for King's Lynn on the 6th instant, the service of notices for Super-tax returns is governed by considerations of presumed or possible liability. The answer to the second part of the question is in the affirmative under the provisions of Section 72, Sub-section (2) of the Finance (1909–10) Act, 1910; but in those cases in which the figures inserted on page 3 of the form of return do not primâ facie disclose liability the question of requiring statements in detail is decided according to the circumstances of each case. The third part of the question does not therefore arise.

What official presumes the liability to Income Tax?

The Special Commissioners.

Is the right hon. Gentleman aware that these notices have been sent out wholesale to people who notoriously do not come within thousands of the Super-tax limit, and whether in cases of that kind a simple denial and a statement of the actual income will be accepted?

I am certainly not aware that the form has been sent out to persons whose incomes do not by thousands reach the limit. On the contrary, I think the Special Commissioners and the Inland Revenue authorities usually have been as careful as they could in difficult circumstances only to send it to those people who they have good reason to think come within the taxable limit.

Can the right hon. Gentleman tell us what are the grounds upon which the Commissioners think a person is liable?

I should probably find it as difficult to define the thoughts of the Income Tax authorities as I should those of my bon. Friend.

Is it not really the fact that the information about these persons is supplied to the Special Commissioners by the local assessors, who have fair cognisance of the matter?

That is so very largely, and I have said so already in answer to a question.

Are the returns of persons who are not liable made use of by the Inland Revenue authorities for any purpose other than that of Super-tax?

Not that I am aware of.

Will the right hon. Gentleman say whether a simple denial of the fact that a person's income is above the Super-tax limit and a statement of the amount of Income Tax be accepted by the Inland Revenue?

No; in answer to a question two or three days ago my right hon. Friend said he would not be so satisfied.

asked the Chancellor of the Exchequer whether he is aware that the Income Tax officials are still sending out misleading notices with respect to the relief allowed in the case of earned incomes, notwithstanding that attention has already been called to the same; and whether, seeing the Finance Bill provides that when the income from all sources does not exceed £3,000 a claim for relief is allowed on the earned income, he will say why his Department continues to issue notices directly contrary to the provisions of the Finance (1909–10) Act, 1910?

The forms of return for the year 1910–11 were necessarily printed, and in a large number of cases issued to the public prior to the passing of the Finance (1909–10) Act, 1910. In all cases where a taxpayer appears to be entitled to claim the further "earned income" relief afforded by that Act, a supplementary form has been or will be issued to him before 30th September.

Is the right hon. Gentleman aware that the inaccurate notices were sent out by the Treasury only last week?

No; I was not aware of that.

Well, I will send you one.

Has the right hon. Gentleman any means of checking the inaccuracies and extravagances of these unbridled Excisemen?

I can assure my hon. Friend that they are not unbridled.

Will the right hon. Gentleman take steps to have repaid the money that has been paid to the Treasury through these misleading notices?

No. I do not think that any money has been paid through misleading notices. These notices were under the power contained in Section 3 of the Consolidated Customs Act (1890), and there was no illegality at all.

Will the right hon. Gentleman take steps to see that no misleading notices are sent out before the Finance Bill is passed this year?

I do not think that these notices were misleading.

asked in what Continental countries, if any, the system of charging the ad valorem duty payable upon transfers of stocks and shares upon the contracts of purchase instead of upon the deeds of transfer prevails?

I am unable to furnish the hon. Member with the information he desires.

asked the Chancellor of the Exchequer whether he can make any statement as to the method by which it is proposed to distribute, in the case of Scotland, the relief promised to local authorities to make up the deficiency in the whisky money; and, further, whether his attention has been called to the fact that the proportion of the relief promised to local authorities in Scotland in respect of the deficiency in the whisky money will not be more than sufficient to meet the deficiency in the Education Fund; and whether it is intended that Scotland's proportion of the Land Value Duties should be applied as a further contribution towards the cost of police pay and clothing?

As my right hon. Friend stated in his Budget speech on the 30th ultimo, he proposes to allocate a certain sum to make good the deficiency in the yield of the Local Taxation (Customs and Excise Duties) due to the drop in the consumption of spirits. The Scottish share of this sum will be paid over the Local Taxation (Scotland) Account. My right hon. Friend proposes to discuss with my right hon. Friend the Secretary for Scotland whether this additional Grant should be utilised entirely for education or in part allocated to other local services. As regards the last part of the question, I may refer my hon. Friend to the Budget speech, in which my right hon. Friend explained that as a temporary measure, owing to the delay in the passage of the Finance Act, he proposes in the present year to substitute the fixed Grant, to which I have already referred, for the moiety of the Land Value Duties assigned under that Act to local authorities.

asked whether the county councils have based the rents payable to them on small holdings at such sums as will only provide the annual payments to the Public Works Loan Board and the expenses of management; and whether the Chancellor of the Exchequer will therefore give direction for the demands for Income Tax on the rents received to be withdrawn?

I have no information as to the action of the county councils referred to in the first part of the hon. Member's question. As regards the second part, the answer is in the negative; but at the same time I may explain that exemption is authorised in respect of such part of the rent as is payable to the Public Works Loan Fund for interest.

asked whether the Chancellor of the Exchequer had sanctioned the issue of demand notes to county councils requiring payment of Income Tax on rent received from tenants of small holdings purchased by councils under the Small Holdings and Allotments Act, 1908, which, if paid, would necessitate such councils raising the rents of their tenants to provide for the payment of such Income Tax?

Assessments to Income Tax, Schedule A, are made by, and demands for payment of duty are issued under the authority of, the District Commissioners of Taxes in accordance with the provisions of the Income Tax Acts; and my right hon. Friend has no power to interfere with their responsibility.

May I ask whether Income Tax will have to be paid out of the rates?

I have never heard of such a proposition.

asked whether, in view of the fact that the professional class, including solicitors and estate agents, on whom the public must rely for assistance in filling up correctly the valuation forms to be issued on 1st August, usually take their annual holiday in the months of August and September, the Chancellor of the Exchequer can see his way to extending the date on which such forms must, under penalty, be returned from 30th August to 31st October?

The Commissioners of Inland Revenue will be prepared to consider favourably any case in which it is shown that undue hardship would be caused by insisting on the forms being returned within thirty days, and instructions to this effect have already been issued to the officers who will be employed in the distribution and collection of the returns.

What will be the last day for sending in returns?

I do not think it would be possible at present to lay down any day. The conditions under which the returns have to be prepared may vary in different cases, and I am sure the Commissioners of Inland Revenue will give leave for some additional time where necessary.

asked the Chancellor of the Exchequer if he will state what concessions, if any, he proposes to make in respect of the Licence Duties in the Budget for 1910–11?

No, Sir.

May I ask whether the proposed reduction of 25 per cent. on licensing taxes on houses on revaluation over £50 per annum taxable value is to be reduced to 5 per cent.?

That question does not arise out of the answer given by the right hon. Gentleman.

asked the Chancellor of the Exchequer what proportion of the funds to be available for the contributory pensions he proposes should be contributed by the State, by the employer, and by the workman, respectively; and if it is proposed that the scheme should in the main follow the lines of the German contributory pensions?

It would he premature for my right hon. Friend to make a statement on this subject.

May I ask if we will have this information before we adjourn? The subject is already being discussed in different quarters.

I think it is very undesirable to anticipate any statement which the Chancellor of the Exchequer may desire to make at the proper time.

asked if the tax on undeveloped land for the past year for an unascertained amount is now due, but will not be collected until the valuation of all the land in the country has been completed; and, if so, will the tax be then collected from the date when the particular piece of land is valued, or from the date of the completion of the whole valuation, or from what date?

The Undeveloped Land Duty is now leviable in accordance with the provisions of the Finance (1909–10) Act, 1910. As far as possible priority will be given to the valuation of undeveloped land, and it will not be necessary to defer the assessment and collection of the duty until the valuation of all the land in the United Kingdom has been completed.

May I ask whether it is proposed to select certain properties and have these valued and to omit other properties?

I think it will be clear that with the view to the collection of the revenue from these taxes certain selected properties will have to be valued before others.

Will the tax be retrospective or not?

That will depend on the date of the passing of the Act.

asked the Chancellor of the Exchequer whether he will say why his Department issue notices relating to the taxes payable for motor cars, omitting all references to the allowances which are allowed by Statute in respect to water and petrol used for propelling such vehicles; and if he will direct his Department to fully state on all tax demand notes the allowances allowed by Statute?

Until the passing of the Finance (1909–10) Act, 1910, the duties payable upon licences for motor cars were charged partly by reference to the number of wheels and partly by reference to weight unladen, and it was provided that, in calculating the weight unladen, the weight of any water, fuel, or accumulators, used for the purpose of propulsion should not be included. By the recent Act the duties on licences for motor cars, except motor cabs, motor omnibuses, and vehicles previously charged as hackney carriages, have been made to depend solely on the unit of horse-power, and accordingly no question of weight is considered or specified in the form of declaration applicable to these motor cars. The Board of Customs and Excise are considering whether there should be an addition to the effect stated in the question when the form of declaration applicable to motor cabs, motor omnibuses, and hackney carriages is reprinted.

asked the Chancellor of the Exchequer whether he is aware that the amount of the Local Taxation (Customs and Excise) Residue Grant, which the local education authorities received in 1908–9 for the purposes of secondary education and technical instruction, was less than in any preceding year since 1894–5; and whether, in view of the ever-increasing demand for higher education and the difficulty of justifying the enormous expenditure upon elementary education, unless such demand can be met, he will reconsider his decision to take the year 1908–9 as a basis for the proposed fixed Grant, and in lieu thereof substitute the average amount available for the above purposes during either the previous five or the previous ten years?

My right hon. Friend does not propose to reconsider his decision in this matter. I may point out that in adopting the year 1908–9 as the basis for the proposed fixed Grant, he is giving the local authorities the benefit of the abnormal receipts from the spirit revenue of that year due to the large fore-stalments prior to the introduction of the Budget of 1909.

May I ask the right hon. Gentleman whether he is aware that the attitude of the Exchequer with regard to higher education and the Grants available for higher education is seriously prejudicing the development of secondary and technical instruction in this country?

If that is so, it cannot possibly arise because of the sum given under this Grant, for it is now over £100,000 greater than it was before.

asked the Prime Minister whether the Debate on Vote 8 [Shipbuilding, Repairs, Maintenance, etc.], Navy Estimates, is necessarily restricted to one day; and, if only one day can be given, will he move the suspension of the Eleven o'clock Rule, in order that greater opportunities may be given to Members to criticise the naval policy of the Government?

I am afraid it is impossible to give an extra day at this period of the Session, and I have received no general indication of a desire to extend the period of the Debate.

If Members on the Front Benches occupy, as they usually do, four hours, only six Back Bench Members can have a look in with half an hour each.

So far as this Front Bench is concerned my hon. Friends will exercise a self-denying ordinance.

I hope the right hon. Gentleman will be able to give us an assurance that we will be able to secure a Division.

Certainly.

asked the Prime Minister whether he can state the date for the Second Reading of Shops (No. 2) Bill?

The Second Reading will be taken when the House reassembles for the Winter Session.

asked the Under-Secretary of State for India whether an appointment will be made and announced to the post of Commercial Member of the Viceroy of India's Council before this House rises for the Recess?

I hope to be able to make some announcement during the course of my Budget statement.

asked the Under-Secretary for India whether, in making the appointment to the post of Commercial Member of the Viceroy of India's Council, he will give an assurance that the person appointed shall have resided in India at least for some length of time, and has had some considerable experience in that country of Indian trade?

The only assurance that I can give is that the best man available will be appointed. The hon. Member may rely on the Secretary of State taking into consideration all the matters affecting a right decision.

asked whether it is in accordance with precedent to make as appointment to the office of Commercial Member of the Viceroy of India's Council which will place the official so appointed, either as regards seniority or salary, in a higher position than other officials of the Commercial Department who passed into the service above the official appointed head of the Department?

Yes, Sir. Considerations of seniority are not regarded in making such appointments.

Is there, in fact, any commercial department other than an office with a staff of competent clerks?

I believe that the hon. Member states the condition existing.