asked the Chancellor of the Exchequer whether, in assessing the income of a husband who has been deserted by his wife, her separate income is still treated as a portion of his; whether the same rule applies to the collection of Super-tax; or whether in such eases the husband is entitled to abatement in respect of the income of a wife who is no longer living with him?

The general rule is that, where there is sufficient evidence to show that the wife has deserted her husband, the incomes of the two are treated separately for purposes of assessment to ordinary Income Tax; and the Special Commissioners will have to consider whether the same rule should not apply to the collection of Super-tax, if an actual case of desertion should arise in practice.

asked the Chancellor of the Exchequer whether he is aware that the instructions issued by the Special Commissioners for Income Tax with the form for return for assessment of Super-tax are not in accordance with the provisions of Section 66, Sub-section 2, of the Finance Act, in that the instructions require the earned income to be arrived at on the basis of the average profits for the three years ended 5th April, 1908, and the unearned income for the year ended 5th April, 1909, whereas the Act provides that the Super-tax shall be assessed on the total income from all sources for the year previous to that in which the tax is payable; whether, in view of the fact that the instructions require the return being made in such form that involve Super-tax being levied in the same year upon income derived from capital employed in business up to 5th April, 1908, and upon the same capital if withdrawn and invested during 1909, he will instruct the Special Commissioners to withdraw the instructions and issue fresh instructions in accordance with the Act; and whether he will extend the limit of time by which the returns must be made by such reasonable period as will allow for the instructions to be comprehended and the forms completed and returned?

I am not aware that there is anything in the instructions issued with the forms of return for Super-tax which is inconsistent with the provisions of the recent Finance Act. Super-tax for the year 1909–10 is chargeable on the basis of the income for the previous year (1908–9) computed as for purposes of exemptions or abatements under the Income Tax Acts. The income so computed is the statutory income in respect of which Income Tax was payable for 1908–9 under one or other of the Schedules of the Income Tax Acts and on the basis subscribed by those Acts. As regards the second part of the question, it is not the case that income derived from investments in a given financial year is chargeable to Income Tax a second time for the same financial year as though it were derived from another source, and it is equally not the case with regard to Super-tax. In reply to the third part of the question, I may explain that reasonable facilities are afforded in any case in which the circumstances justify them.

asked the Chancellor of the Exchequer if he will state the reason why persons entitled to relief by exemption or abatement under the Income Tax Act, 1890, are now required by the Board of Inland Revenue to pay the tax in full and then to claim repayment, instead of being permitted to claim abatement or exemption and have their claims allowed by Surveyors of Taxes as formerly done and as is still done in relation to tax-payers under Schedules D and E; whether he is aware that such alteration of procedure involves inconvenience and sometimes hardship. particularly in relation to persons of scanty resources who have to find and pay over what to them may be considerable sums, and of which they cannot get repayment for some two or three months; and whether such altered practice causes much extra work to the officials of the Department?

As regards the first part of the question, if by the Income Tax Act, 1890, the hon. Member refers to the Customs and Inland Revenue Act, 1890, I may draw his attention to the provision of Section 23 of that Act, which authorises the relief granted by that Section to be made by way of repayment only. This course has always been adopted, and there has been no change of practice as suggested in the second part of the question, and consequently the third part does not arise.

asked the Chancellor of the Exchequer if he can state whether, under the Income Law, profits received by a married woman living with her husband cannot be charged with Income Tax in her own name, but must be charged in the name of the husband?

I may refer the hon. Member to Section 45 of the Income Tax Act, 1842, and to Section 5 (1) of the Finance Act, 1897.

asked the Chancellor of the Exchequer whether, in view of the fact that the staff of the Irish Land Commission and the Estates Commissioners have already sufficient work to fully occupy their time, he will see that no further work is thrown upon them in connection with the valuation of land under The Finance (1909–10) Act, 1910?

I am not aware that it is in contemplation to employ the staff of the Irish Land Commission or the Estates Commissioners in connection with the valuation of land under the Finance (1909–10) Act, 1910.

asked the Chancellor of the Exchequer what was the number of proof gallons of spirits which paid duty; and what was the amount of revenue therefrom, under the headings of Excise and Customs respectively, in the month of June, 1910?

The following is a statement of the number of proof gallons of home-made and imported spirits duty-paid for Home consumption, together with the amount of duty received in the month of June, 1910:— Quantity. Duty. Proof Gallons. £ Home-made (Excise) 992,000 753,000 Imported (Customs) 168,000 130,000 Total 1,160,000 883,000

asked the Secretary to the Treasury whether he is aware that in the Board of Works, Dublin, an ex-policeman is employed to take the time each member of the staff departs for and returns from lunch; and, seeing that the persons subjected to this treatment are of a higher grade than this porter who supervises their absence, will he see that this practice is discontinued?

I beg to refer the hon. Member to my predecessor's answer to a similar question on 15th March, 1907.

asked whether, having regard to the fact that the schedules requiring particulars of trading in the cases of licensed houses under £500 of annual value must be identical with those already issued to the more highly rented houses and to the hotels, there is any insuperable difficulty in issuing them at once, so that the fullest possible time may be afforded to the licence holders to prepare the return required, and the compiling of the register of annual licence values before next Budget be not endangered by delaying the issue till the autumn?

I will consider the hon. Member's proposal, and make inquiries as to the possibility of carrying out his suggestion.

asked the Chancellor of the Exchequer whether his attention has been called to the position with regard to Super-tax of those flag-officers of the Navy who are entitled to table-money, which is given to them for the specific purpose of providing a mess for their flag-captain, flag-lieutenant, and secretary, and other members of their staff, and for dispensing hospitality at home and abroad consonant with their position; whether such an allowance may cause some officers to become liable to Super-tax who would not otherwise be liable, for instance, an officer with private income and ordinary pay of £3,906 a year and table-money of £3 a day would become liable to Super-tax, resulting from the payment of such table-money, to the amount of £50 0s. 6d.; and whether, having regard to the fact that such allowances are not intended to, and in fact do not, go into the pockets of such officers, he will give orders that they shall not be reckoned in returns for the purpose of Super-tax?

The liability to Super-tax depends upon the Income Tax assessment. Table allowances are regarded as emoluments of office, and are charged with Income Tax. Super-tax would therefore be chargeable under the circumstances mentioned in the question, subject to the terms of Section 66 (2) ( c ) of the Finance (1909–10) Act, 1910, which provides that there shall be deducted, in the case of a person in the service of the Crown abroad, any such sum as the Treasury may allow for expenses, which, in their opinion, are necessarily incidental to the discharge of the functions of his office, and for which an allowance has not already been made.

asked the Chancellor of the Exchequer whether his attention has been directed to the Report of the Departmental Committee appointed to inquire into the claims of the Scottish Universities for additional assistance from the public revenues; and whether, in considering the recommendations made in that Report, he will also give favourable consideration to the claim which was pressed upon the Government when The Irish Universities Act, 1908, was under discussion in this House, and which has since been renewed in correspondence with the Irish Executive, in favour of an annual Grant of £5,000 to the Royal College of Surgeons, Ireland?

The Report to which the right hon. Member refers has been before the Treasury. I shall be prepared to give careful consideration to any representations on behalf of the Royal College of Surgeons, Ireland, which my right hon. Friend the Chief Secretary may think fit to make to me on the subject.

asked the Chancellor of the Exchequer whether any portion of the Grant to universities may be made available to the direct encouragement of scientific research; and whether, in particular, in view of the high character of original research carried out at St. Mary's Hospital bacteriological department, and in view also of the acknowledged importance of those results in combating tuberculosis, he will take steps to ensure the removal of the financial embarrassment which threatens to impede the work of that institution?

The Grant made annually by Parliament in aid of the university colleges is distributed on the recommendation of the Advisory Committee, and the Committee has always paid special attention to the post-graduate and research work of colleges applying for a share in the Grant. I am not aware of the circumstances of the bacteriological department of St. Mary's Hospital, to which the hon. Member refers, but any institution which desires to participate in the Grant, and which is prepared to satisfy the conditions laid down in the Treasury Minute of 3rd June, 1909—presented to Parliament—see House of Commons Paper, No. 182, of 1909—should make application, in the first instance, to the Advisory Committee.

asked the Chancellor of the Exchequer whether he has communicated with friendly societies working under the Holloway principles in reference to his proposed scheme of invalidity insurance; and, if he has not yet done so, whether he will obtain the views of these societies on his proposals before the final form is decided upon by the Government?

The answer to the first part of the question is in the negative. I can assure the hon. Member that ample opportunity will be given to all persons interested to make representations to the Government before their proposals are definitely formulated.

asked if the decision can now be given in the case of the old age pension claim of Ellen Wilson, Local Government Board No. 6514 pension, 1910, which was put forward in January last.

The case to which my hon. Friend refers raises a question of considerable importance, in respect of which I have found it necessary to consult the Law Officers of the Crown. I hope to be in a position to give a decision in the matter at an early date.

asked the Lord Advocate whether he is aware that the town council of Melrose, in its capacity of old age local pension committee for the burgh, has been obliged to consider the delays that have ensued there in the disposal of applications for pensions; and whether he will cause inquiry to be made with a view to quicker settlement?

I have caused inquiry to be made in this case, and find that such delays as have occurred are not attributable to the fault of the pension officer concerned, but to the extreme pressure of work. Steps have been taken to ensure more expeditious disposal of old age pension claims in future.

asked the Chancellor of the Exchequer if he is aware that the Excise staff in Birmingham is at the present time, and has been continuously since the inauguration of the Old Age Pensions Act, seriously overworked; that although the volume of work is considerably greater, yet the number of officials is less than before the introduction of the Act referred to; and whether he will consider the advisability of allowing outside clerical assistance, as is done in the clerical branch of the same service, by the employment of superannuated officials, in order that the pressure of work may be somewhat relieved?

The staff of the Birmingham Collection was reduced when the old age pension work was substituted for the establishment licence work, because the net volume of work was thereby decreased. It was found that the consequent arrangement was pressing unduly on the officers at certain stations, and the work was accordingly equalised by a rearrangement of last April. The passing of the Finance Bill has thrown additional work on the staff, and if this work proves to be anything more than temporary, any necessary relief will be given; but this will be done by employing men now in the service, and not by the re-employment of superannuated officials.

asked the Secretary to the Treasury whether his attention has been called to the fact that many applicants for old age pensions, in cases where it has been necessary to produce certificates of birth, have not been informed of the fact that such certificates may be obtained free of charge on application to Somerset House; and if he will give instructions that a note to this effect shall be printed on the form of claim to pension for the information of applicants?

I will gladly consider the hon. Member's suggestion.

asked the Chancellor of the Exchequer if he will state the number of supervisors, officers, and assistants of Excise actually employed on 1st January, 1910, with the corresponding numbers actually employed at the present time; and whether he will take immediate steps, in view of the amount of overwork in the Department, to bring the number of officials employed in the outdoor department at least in correspondence to that provided for by the Estimates?

The number of supervisors, officers and assistants of Excise actually employed on 1st January, 1910, was 3,211. The number actually employed at the present time is 3,150, but there are in addition fifty-one Customs assistants temporarily employed on Excise work. Two hundred new recruits are being taken on from the recent examination, and steps are being taken to afford assistance where the pressure of work appears to justify it.

asked the Chancellor of the Exchequer whether he would state the percentages of direct and indirect taxation to be levied in the financial year 1910–11 on the basis of his Budget statement; and whether he would state what taxes are regarded as direct, and what as indirect, for the purposes of such a calculation?

The percentages of direct and indirect taxation for 1910–11 on the basis of the Budget Estimates of revenue proper to the year are 57.16 and 42.84 respectively. For the purpose of this calculation, Excise Licences, Railway Duty, Estate etc. Duties, Stamps, Land Tax, House Duty, Property and Income Tax, and Land Value Duties, are treated as direct taxes, and all Customs and Excise Duties, excepting licences and Railway Duty, as Indirect.

asked the Chief Secretary to the Lord Lieutenant of Ireland, how many estates have been acquired compulsorily under the Land Act of 1909 within the congested districts counties and outside them, respectively.

As regards the action of the Estates Commissioners, I would refer the hon. Member to my reply to the question on this subject of the hon. Member for North Westmeath on the 20th instant. The Congested Districts Board have not compulsorily acquired any estates under the Irish Land Act, 1909.

asked the Chief Secretary whether he can state the amount payable in respect of advances under the Labourers Acts, made prior to the 31st March, 1907, for the year ending 31st March, 1908, by the following rural district councils: Thurles, Roscrea (No. 1), and Cashel; and whether he can state to what amount the annual payment in respect of such advances has been reduced in the case of each rural district council by the operation of The Public Works Loans Act, 1907?

The folloying statement gives the information required:— Rural District Council Amount payable in the year ended 31st March. 1908. Annual payment as reduced under Public Works Loans Act. 1907. £ s. d. £ s. d. Thurles 1,319 4 0 1,105 17 8 Roscrea No. 1. 251 5 9 222 5 0 Cashel 1,778 4 6 1,471 19 6

asked the Chief Secretary to the Lord Lieutenant of Ireland whether he will state what is the occupation of Messrs Charles Wallis, H S. Wallis, and A. Wallis, whose names are mentioned in connection with the purchase of the Rathregan grazing ranch in Batterstown, parish of Dunshaughlin union, county Meath, their respective addresses, the amount of land already held by them; whether they have ever been bonâ fide tenant farmers for whose benefit the Land Act of 1903 was passed; and, if so, what is the extent of land cultivated by them as bonâfide tenant farmers.

asked the Chief Secretary to the Lord Lieutenant of Ireland, whether the Rathregan grazing ranch, on the estate of Lord Athlumney, containing over 500 acres, in the Batters-town parish of the Dunshaughlin union, county Meath, has been sold under the Land Act of 1903; if so, to whom has the sale been made and what is the amount of the purchase money; whether he is aware that this ranch has been held on lease by Anthony Allan since 1877, and that in July, 1905, an agreement was entered into between Anthony Allan on the one part and Messrs. Charles Wallis, H. S. Wallis, A. Wallis, and Anthony Allan on the other part, by which the place was divided into four divisions; whether, in view of the fact that the purchase money of this holding would greatly exceed the amount which could be advanced under the Land Act, the subdivision of this ranch has been regarded by the Estates Commissioners as a bonâ fide transaction, or whether the lands were merely divided for the purpose of purchase and as an evasion of the provisions of the Act of 1903; and whether a full inquiry will be made into this transaction with a view to having justice done to small tenants who live in the vicinity of this ranch?

The Estates Commissioners inform me that the estate in question is being sold direct to the tenants under the Irish Land Act, 1903. Purchase agreements have been lodged, amongst others, by Messrs. C. J. Wallis, H. S. Wallis (two agreements) and Anthony Allan, who are described as tenants in occupation, the advances applied for being respectively £5,450, £6,403, £5,186, and £5,411. The Commissioners are unable to say how much land is cultivated by them as tenant farmers. The advances have not yet been made, and the other matters referred to in the questions are at present under the consideration of the Commissioners.

asked how many assistant teachers in Irish national schools have received notice of withdrawal of salary owing to a decline in the average attendance, a circumstance over which they have no control, in the year ended 31st March, 1910; and how many of these teachers have actually lost their positions in the same period from the same cause?

The Commissioners of National Education inform me that it would take some time to prepare the information asked for, and it will not be possible to furnish an answer to the hon. Member's question before the adjournment of the House.

asked the Chief Secretary how many assistant teachers are employed in the Irish national schools; how many of these are in a higher grade than third; how many have received promotion in the year ended 31st March, 1910; whether the conditions on which such promotions will be granted are anywhere stated in the Commissioners' Rules and Regulations; and, if not so stated, will he suggest to the National Board the desirability of stating them, so as to foster ambition in and give a direction to the abilities of this large body of teachers?

The Commissioners of National Education inform me that there are 4,884 assistant teachers employed in Irish National schools, of whom 104 are in a higher grade than third. Three assistants were promoted in grade in the year ended 31st March, 1910. There are no special regulations for the promotion of assistants in the Commissioners' Rules, and the Commissioners do not consider it necessary that there should be such regulations.

asked the Chief Secretary whether he is aware that the annual salary formerly paid to the teacher of Tattenclave national school, Roll No. 13,485, Circuit 6 b, was £51, and that, owing to the fact that the average for the calendar year 1909 fell below twenty, the salary for the quarter ending 31st March, 1910, was paid at the rate of £44, and will remain at the rate of £44 for the remainder of the year, and is he aware that the fall in the average attendance last year was due to the inclement weather; will he state if the manager of the school applied to the Commissioners of National Education to continue the salary at the former rate, having regard to the circumstances under which the average was reduced, and that this application was refused; and will he state whether the Commissioners have in past years, where inclement weather has been the cause of the decreased average, allowed the salary to be paid at the full rate?

The Commissioners of National Education inform me that the salary of the teacher referred to was reduced from the 1st January, 1910, because the average attendance for the preceding year was insufficient. The manager's application was received, but the Commissioners were unable to accede to it as exceptional causes may not be considered when there is a decline in average attendance for an extended period. The manager was, however, informed that, should the average attendance for the current year reach twenty, salary at the rate of £51 per annum will be restored to the teacher as from the 1st January, 1910. Inclemency of the weather has not been regarded in previous years as a reason for continuance of salary at the higher rate in such cases as the present.

asked the Chief Secretary whether he can state whether the Pakenham-Mahon estate, near the town of Roscommon, was offered a considerable time since for sale to the Estates Commissioners; what progress has been made with the negotiations; and when the estate is likely to pass into the possession of the occupiers?

The Congested Districts Board, to whom this estate has been transferred by the Estates Commissioners, inform me that the estate is about to be inspected, and an offer for purchase will be issued as soon as practicable. At this stage the Board are unable to say when the lands will be sold to the tenants.

asked whether the Estates Commissioners have considered the case of James Reville, one of the Leigh evicted tenants; and if they have yet decided to give him some of the untenanted land?

The Estates Commissioners have received an application from James Reville for reinstatement in a holding at one time occupied by his father, and now in the occupation of another tenant. The application will be considered in connection with the allotment of such untenanted land as the Commissioners may acquire.

asked what steps have been taken by the Estates Commissioners to restore the Boxwell evicted tenants, now over twenty years out of their homes, and seemingly no nearer to them than they were twenty years ago?

I would refer the hon. Member to my reply to his question of 7th March last, to which I have nothing to add.

asked the Chief Secretary what action the Estates Commis- sioners propose to take with regard to the applications for reinstatement of Daniel M'Ilwaine, Mary White, and other evicted tenants on the estate of the Earl of Leitrim, situated near Termon, county Donegal; whether he is aware that M'Ilwaine made his application for reinstatement nearly six years ago; whether the farm has since been visited by any of the Commissioners or their inspectors; and what has been the cause of the delay in dealing with these applications?

The Estates Commissioners have received applications from eight evicted tenants or their representatives in connection with this estate. Two of these applications are outside the Land Purchase Acts, and in two cases the Commissioners have decided to take no action. In four cases the Commissioners intimated the prices they were prepared to advance if formal proceedings for sale were instituted, but the owner was unwilling to accept the prices. Three of these last-mentioned applications were received after 1st May, 1907, and cannot therefore be dealt with under the Evicted Tenants Act, but they will be considered if proceedings for sale of the estate should be instituted. In the case of M'Ilwaine, the Commissioners are considering the question of proceedings for the acquisition of his holding under the Evicted Tenants Act.

asked the Chief Secretary whether the Estates Commissioners will reconsider the case of Thomas O'Gorman, Linenhall Street, Fair Green, Dundalk, evicted tenant, and, in view of the fact that there is untenanted land in the district from which he was evicted, secure the same for his reinstatement?

The Estates Commissioners, after inquiry into the application of Thomas O'Gorman for reinstatement i[...] the cottage and one acre of land on the Coleman Estate formerly occupied by him and his sisters, have decided not to take any action in the matter, and they see no reason to alter their decision.

asked whether the Estates Commissioners will reconsider the case of Richard Morton, Lurgangreen, Dundalk, and secure him a holding either under the Evicted Tenants Act or upon untenanted land at their disposal?

The Estates Commissioners inform me that Richard Morton's application was for reinstatement in a plot of one rood at one time occupied by his mother. This plot is not a holding to which the Land Law Acts apply, and the Commissioners cannot therefore take any action in the matter.

asked how many claims have been received by the Estates Commissioners in county Louth from evicted tenants; how many evicted tenants in the county have been restored to their old holdings or to new holdings; how many cases at present unsettled do they propose to deal with; how much untenanted land has come into their possession for redistribution; and whether any untenanted land is likely to be available for the purpose of settling the claims of outstanding evicted tenants?

The Estates Commissioners have received 180 applications for reinstatement in their former holdings from evicted tenants or their representatives in county Louth. In seventy-five cases the Commissioners decided to take no action, fifty-three evicted tenants or their representatives have been reinstated in their former holdings or provided with holdings elsewhere, and in four cases the names have been noted for consideration in the allotment of untenanted land which may be acquired by the Commissioners. The remaining forty-eight applications, having been received after 1st May, 1907, the date mentioned in the Evicted Tenants Act, have not yet been inquired into. The Estates Commissioners have purchased 2,373 acres of untenanted land in county Louth, and proceedings for the purchase of 471 acres are at present pending before them.

asked whether the Estates Commissioners will reconsider the claim of Joseph London, evicted tenant, Jocelyn Street, Dundalk, already before them; and reinstate him on a holding similar to that from which he was evicted?

The Estates Commissioners have recently received a further communication from London which is still under consideration.

asked whether the Estates Commissioners have received particulars of the claim of Miss Anne M'Ardle, St. Alphonsus Road, Dundalk, for consideration as an evicted tenant; and whether they are prepared to entertain her application?

The Estates Commissioners have received an application from Anne M'Ardle for reinstatement in a holding on the Ruddy estate formerly occupied by her father, and have decided to take no action in the matter.

asked whether the Estates Commissioners will reconsider the claim of Michael Duffy, Dublin Street, Dundalk, to be treated as an evicted tenant and secure a holding for him under the Evicted Tenants Act or upon untenanted land that may come into their possession?

The Estates Commissioners have received an application from Michael Duffy for reinstatement in a holding on the Fowler estate formerly occupied by his father, and have decided to consider his application when they are dealing with the estate which is pending before them for sale under the Land Purchase Acts.

asked whether the Estates Commissioners will reconsider the case of the representatives of Mrs. Donaghy, Cambricville, Dundalk, evicted tenant, and deal with the case favourably under the Evicted Tenants Act?

The Estates Commissioners received an application from Julia Donaghy for reinstatement in a strip of land of one acre formerly occupied by her husband on the Dickie estate, county Louth, and after inquiry decided to take no action in the matter. They see no reason to reconsider their decision.