asked the Secretary to the Treasury whether he can state under which schedule the profits made by unprofessional vendors of objects of art are assessed to Income Tax?

Profits derived from the trade or business of buying and selling works of art are assessable under Schedule D, Section 100, of the Income Tax Act, 1842 (5 and 6 Vict., c. 35).

asked the Secretary to the Treasury whether he can state how and by whom the collectors of Income Tax are appointed; and how and by whom can they be dismissed?

As the conditions of appointment differ in the different parts of the United Kingdom, I beg to refer the hon. Member, as regards England and Wales, to Section 36 of the Income Tax Act, 1842 (5 and 6 Vict., cap. 35) and to Sections 73 and 117 of the Taxes Management Act, 1880 (43 and 44 Vict., cap. 19); as regards Scotland, to Section 81 of the Taxes Management Act, 1880; and as regards Ireland, to Sections 23 and 24 of the Income Tax Act, 1853 (16 and 17 Vict., cap. 34).

asked the Secretary to the Treasury whether he can state how and by whom the district commissioners of Income Tax are appointed; and how and by whom they can be dismissed?

I beg to refer the hon. Member to Sections 4, 5, 6, 7, and 8 of the Income Tax Act, 1842 (5 and 6 Vict., cap. 35). There is no power of dismissal.

asked the Secretary to the Treasury whether he can state how and by whom a collector or district commissioner of Income Tax can be called to account for any wrongful act or default?

I beg to refer the hon. Member to Sections 112 to 121 of the Taxes Management Act, 1880 (43 and 44 Vict., cap. 19).

asked the President of the Local Government Board whether his attention has been drawn to the effect upon local authorities as regards assessment to Income Tax by reason of the fact that their accounts, either by statute or by the Board's regulations, have to be kept in such a way that when they conduct more than one municipal trading enterprise, the principle of set-off is not allowed by the Commissioners of Inland Revenue; and whether the Government will in the next finance Bill take steps to ensure that such authorities shall in future be placed in the same position as public companies and individuals as regards the basis of assessment?

I understand that an appeal has been made against the decision of the High Court in regard to the assessment of the Leeds Corporation to Income Tax, and pending the result of this appeal my right hon. Friend cannot give the assurance desired by the hon. Member.

asked the Chancellor of the Exchequer, whether the estate of a deceased person is liable to pay Super-tax for the year 1909–10 on the whole income of the deceased for the year 1908–9, notwithstanding that the estate of the deceased may be actually entitled to receive little or no income for the year 1909–10

Where the statutory income of an individual for 1908–9 exceeded £5,000, and such individual died after the 29th April, 1910, his estate is liable for Super-tax for 1909–10, irrespective of the amount of income for the latter year.

asked the Chancellor of the Exchequer whether a person is liable to pay Super-tax for the year 1909–10 on the whole of his income for the year 1908–9 which exceeded £5,000, notwithstanding that for the year 1909–10 such person may be entitled to an abatement of ordinary Income Tax in consequence of his total income for that year amounting only to £200?

I beg to refer the hon. Member to my reply to the hon. and gallant Member for the Melton Division of Leicester on 14th February last.

asked the Chancellor of the Exchequer, whether he will state the number of persons who have returned schedules giving the amounts of their incomes liable for Super-tax, the number of persons who are liable for payments of Super-tax for the financial year 1909–10, and the amount of Super-tax collectable for that period; whether the total amount has been collected and, if not, what amount still remains to be collected, and why it has not been collected; and whether he can give similar information for the financial year 1910–11?

I will ask the hon. Member to await the Budget speech of my right hon. Friend, the Chancellor of the Exchequer, for the current financial year, when he will be in a position to review the yield of the Super-tax as of other duties.

asked the First Lord of the Treasury whether he is aware that in 1876 a system of trading called options and futures was introduced into England as the basis of importation and for gambling in fictitious values; whether he is aware that since that time these schemes have undermined the free import principles of Cobden, which had been in operation since 1846; whether, in view of the losses sustained by producers, manufacturers, workers, and consumers caused by such gambling in food and raw material, he will consider the advisability of appointing a Parliamentary inquiry to examine and report upon the economic results arising out of these international gambling systems?

The answer to the last part of the question is in the negative.

asked if the interest or dividends on foreign or Colonial securities held by trustees residing in this country in trust for a person residing abroad is taxed as being the income of the trustees?

The agents entrusted with payment of interest or dividends of foreign and Colonial securities to persons in the United Kingdom are required, under the Income Tax Acts to deduct Income Tax on payment of the interest or dividends; and there is no provision of the law (except Section 13 of the Revenue Act, 1911) under which the trustees or the beneficiary himself can claim relief from the tax deducted on the ground of the beneficiary's residence abroad.

asked the Chancellor of the Exchequer (1) whether the funds at the disposal of the Development Commissioners are sufficient for arterial drainage and the improvement of piers, harbours, and roads in Ireland, besides subsidising tobacco growers; and, if not, will he consider the claims of Irish tobacco growers for a generous contribution from the Treasury, more particularly as money given by the way of subsidy will be doubly repaid in revenue; and (2) whether he is aware that the growing of tobacco in Ireland was a remunerative industry in former years; that the Government of the day taxed it out of existence; that, owing to a recent Government subsidy, tobacco growers had increased from one in 1904 to 130 in 1910; whether his attention has been called to the fact that the Government received a revenue of £11,785 last year as against £736 in 1905; and whether, in view of the fact that this continued increase would amply repay the Treasury for any outlay they saw fit to make, he will be able to see his way to increase the present subsidy for tobacco growing in Ireland?

My right hon. Friend is acquainted with the history of the tobacco growing industry in Ireland and with its recent condition as indicated by the figures which I gave in answer to the hon. Member for East Clare on the 7th March. The sufficiency or insufficiency of the funds at the disposal of the Development Commissioners for any purpose must depend on the sums which it is proposed to spend for that purpose. The growing of tobacco in Ireland presumably does not tend to increase the consumption of tobacco, nor consequently the duty paid thereon, in the country taken as a whole.

asked the Chancellor of the Exchequer, whether, for the purpose of assessing Increment Value Duty on the occasion of sales of land, instructions have been given to the official valuers to make a new valuation of the property included in each sale; and, if so, under what authority such instructions have been given?

I beg to refer the hon. Member to the provisions of Section 25 (4) (a) of the Finance (1909–10) Act, 1910, from which he will see what valuations have by law to be made on an occasion of sale for the purpose of estimating the deductions authorised under Section 2 (2) of the Act.

asked the Secretary to the Treasury whether he can state the total loss to the Kerry County Council under the Land Act of 1903; how much was lost under the heading of incidental expenses and how much by the non-payment of annuities; and whether any such loss was sustained by the Kerry County Council under the Land Purchase Act, 1909, and, if so, how much?

The accompanying statement gives the information desired; but the total amount drawn from the guarantee fund does not represent so much money permanently lost to the ratepayers. The arrears of annuities, amounting to £53,452, include £49,577 drawn in respect of the December, 1910, gale. The arrears recovered in February and March amounted to £34,670, and it is probable that there will be no loss on this item, although a further draft on the guarantee fund will be necessitated by arrears in future instalments of annuities, as explained in answer to the hon. Member for Cork city on 28th March last. The deficiency of income, amounting to £93,314, consists of:—Bonus dividend, which is now otherwise provided under the Act of 1909, £23,750.Advance dividend, which will be repaid as the annuitants determine (this item will not recur, being paid by the annuitants under the Act of 1909), £59,548.Unproductive balances (of the £3,410 drawn in 1910–11, £2,511 has since been repaid to the guarantee fund), £10,016.

asked the Secretary to the Treasury if he will state the amount of money lost to the ratepayers in each county in Ireland under the Land Purchase Act, 1903, for each of the years 1903, 1904, 1905, 1906, 1907, 1908, and 1910, under the different heads of deductions, etc.; and whether he will also give corresponding losses under the Land Purchase Act of 1909 for the years 1909 and 1910?

presented the following statement in reply;—

asked the Secretary to the Treasury if he will state the number of claims for subsistence received from the Excise official transferred to the Customs Department in 1909, and what was the total amount paid in settlement of the claims; what was the number of claims for subsistence received from Customs officials of all grades transferred to the Excise Department in 1910, and what was the total amount paid in settlement of the claims; and what was the number of claims for subsistence received from the assistants of Customs transferred to the Excise Department in 1910, and what was the total amount paid in settlement of the claims?

I cannot give the exact number of the claims, but none of them were admissible under the regulations, and, therefore, nothing was paid in respect of them.

asked the Secretary to the Treasury if he will state the number of Excise promotions from assistant to second-class officer, and Customs promotions from assistant to second-class examining officer, since the issue of the Excise Transfer Order in Council; and what is the average length of service and average increase of salary on promotion for the two grades?

supplied the following particulars:—Excise—Number of promotions from assistant to officer, second class, 257;Average length of service of the 257 men promoted, 4 years 11 months;Average increase of salary of the 257 men promoted, £6 13s. 3d.Customs—Number of promotions from assistant to examining officer, second class, 74;Average length of service of the 74 men promoted, 8 years 2½ months;Average increase of salary of the 74 men promoted, 9s. 7d.

asked the Secretary to the Treasury whether the Board of Customs and Excise have made arrangements to employ assistants of Customs on clerical duties appertaining to the grade of second-class examining officer; whether the assistants intended to be so employed will receive an increase in salary commensurate with the increased responsibility of their duties; and whether any reason exists for not promoting assistants to second-class examining officers in the ordinary course to perform these duties?

Under the standing regulations, an assistant of Customs may be called upon to perform, under supervision, any of the clerical work proper to the grade of examining officer, second class. The latter part of the question does not therefore arise.

asked whether, in view of the fact that assistant clerks in the Customs statistical office who have refused promotion to the general service are stated to be unsuited for promotion to junior clerkships in that office owing to the character and conditions of the work, he can state the meaning of an extract from a Treasury letter embodied in the Board of Customs Minute 5698, 1906, which stated that a larger proportion of assistant clerks of special merit may be promoted to port clerkships than has hitherto been the case on the understanding that those selected from the statistical office should be allowed, if it is desirable in the public interest, to revert to a junior clerkship in the statistical office when occasion arises?

The Board of Customs and Excise have no knowledge of the statement referred to in the first part of the hon. Member's question; the latter part therefore does not appear to arise.

also asked how many members of the present supervising staff of the Customs statistical office were introduced by proomotion from the general service; what is the reason that a number of clerks from the general service, with no knowledge of statistical work, have been promoted to the statistical office, in view of the fact that assistant clerks in the statistical office who have refused promotion to the general service are possessed of exceptional merit and ability, and have a thorough knowledge of the work of the office, have been informed that the qualifications for promotion in the statistical office cannot be properly compared with qualifications for promotion to the general service because the whole character and conditions of the work are different; what are the qualifications required for promotion to junior clerkships, and under what Order in Council are such promotions made?

Including two clerks transferred from Somerset House on amalgamation, seventeen of the present supervising staff were appointed from the general service. The appointments range over a long period, and the reason for each appointment was that the person selected was considered most suitable for the particular post; the qualifications for a junior clerkship are ability to perform the duties of that rank, coupled with good general capacity; such promotions are made under Clause 7 of the Order in Council of 10th January, 1910.

asked the Secretary to the Treasury if he will state the statutes passed during the last sixty years whereby loans were raised or guaranteed, which would have been Money Bills within the meaning of Clause 1, Sub-clause (2), of the Parliament Bill, had the Parliament Bill then been an Act of Parliament?

The preparation of an exhaustive list would involve an examination at any rate of the titles, and in some cases also of the texts, of the whole of the Public Statutes enacted during the period. I may, however, perhaps refer the hon. Member to the Treasury (Temporary Borrowing) Act, 1910, and the Transvaal Loan (Guarantee) Act, 1907, as typical of the two classes.

asked the Chancellor of the Exchequer (1) whether he will give the total yield of the publicans' and on beerhouse Licence Duties in the City and administrative county of London in the year 1908–9; and whether he can now furnish information as to the amount of these duties for the year 1909–10, including in this latter amount all sums payable in respect of these Licence Duties, whether collected in that financial year or not; and (2) whether he can state the amount of the retail liquor Licence Duties payable in the City and administrative county of London for the year 1909–10, in respect of hotels and on-licensed premises, respectively, where the annual value exceeds £500, on the basis of annual value and under the optional alternative of a charge on the basis of annual licence value, respectively?

The figures as to 1908–9 will be given in the Return of licensed premises ordered on the motion of the hon Member for Newry, which will be issued shortly. I am not yet in a position to give figures for 1909–10. The annual licence values are not yet notified in all cases, but, quite apart from this, owing to the abnormal conditions attending the collection of the Revenue in the past year, a large number of adjustments remain to be made before the actual yield of the Licence Duties payable in respect of the year 1909–10 can be ascertained.

asked the Chancellor of the Exchequer, what instructions have been given to official land valuers appointed for the purposes of the Finance (1909–10) Act, 1910, as to the method of arriving at the deductions to be made under Section 2, Sub-section (2), and particularly what instructions have been given as to the method of arriving at the gross value of property on the occasion of a sale?

It is not usual to publish merely departmental instructions, but the hon. Member may rest assured that the instructions given to the valuers have been designed with a view to carrying out the provisions of the Finance (1909–10) Act, 1910.

asked the Chancellor of the Exchequer, whether he is aware that under Section 54 of the Finance (1909–10) Act, 1910, the estates of persons dying between the 30th April, 1909, and the 29th April, 1910, are liable to the increased rates of duty imposed by the Act, but are unable to claim the relief given by Section 61 (5) in respect of timber; whether, notwithstanding the intention of the Act in this respect, any claims have been made against the estates of such persons for Estate Duty at the new rates on the value of any timber comprised therein; whether he proposes to introduce an amendment of the law in this respect retrospective in effect; and whether, in the meantime, he will give instructions for such claims to be held over?

The reply to the first two parts of the hon. Member's question is in the affirmative. I will bring to the notice of my right hon. Friend the Chancellor of the Exchequer the suggestion in the third part of the question; but I cannot undertake to give the instructions indicated in the concluding words.

asked the Chancellor of the Exchequer whether the appointment of a single Irish official, Sir Henry Robinson, out of ten members of the committee of inquiry as to the relations between Imperial and local taxation is considered a sufficient representation of Ireland on the Committee?

The hon. Member is aware that the relations of Imperial and local taxation is, in the case of Ireland, receiving consideration by a separate Committee. But I am prepared to add the name of Mr. P. J. O'Neill, chairman of the county Dublin County Council, to the Committee which is considering the general question of Imperial and local taxation.

asked the Chief Secretary whether he is aware that the Wexford Board of Guardians at their last meeting made a protest against the action of the Government in deducting over 20 per cent. of the medical and educational grants for the half-year ending 30th September last, and against the Government pressure brought to bear on local authorities to improve their methods and modernise their institutions and services, whilst it became more and more penurious with reference to the growing expenditure; and whether the Government will see that the fund for relief of medical charities, lunatic asylums, and public health services shall no longer depend on the income derived from licences levied on the sale of intoxicating drink, but that the said grants shall be a charge upon the general revenue of the country?

I have received a copy of the resolution referred to. The question of securing a more stable source of income for the Local Taxation Account will, no doubt, be one of the matters dealt with by the Committee on Local Taxation recently constituted by the Government.

asked the Chief Secretary whether he is aware that the Wexford Board of Guardians complain that they received only £251 15s. 6d. recoupment out of the Local Taxation Fund, whereas they were entitled to £317 8s. 3d.; and can he explain what was the cause of the deficit and if it will be made good to the guardians in the next payment out of the Local Taxation Fund?

The sum of £251 15s. 6d. represents the proportion of the guardians' expenditure for medical and educational purposes for the half-year ended 30th September, 1910, with arrears after the necessary abatements were made, owing to the insufficiency of the amount paid under Section 58 of the Local Government (Ireland) Act, 1898, to the Local Taxation (Ireland) Account in the year ended 31st March last to meet the sums payable out of the Account under that Section. I am not in a position to make any statement with regard to the last paragraph of the question.

asked whether the Development Commissioners have promised a £1,250 grant to county Longford, contingent upon the county council finding a similar sum, to make the roads between certain points in county Longford; whether a similar condition is being imposed on every other county to which a grant is being made; and, if not, why exception should be made in the case of county Longford?

The Road Board have intimated to County Longford that they are prepared to grant £1,250 as a contribution to road improvement works estimated to cost £2,500. This contribution is practically similar to contributions to works in other Irish counties.

asked the First Lord of the Admiralty whether, bearing in mind the inexpediency of publishing the detailed accuracy of the big-gun shooting in the Navy, whereby the standard of efficiency attained by our gunners is made known to the whole world, he will order that in future these results be no longer published?

The publication of a certain amount of information as to the results obtained in gunnery practices is of great advantage in stimulating competition. The form in which the information is published does not appear to justify the adoption of the course suggested by the hon. Gentleman.

asked the number of foreign vessels reported to the Customs authorities by the Scottish Fishery Board for trawling in prohibited areas during six months prior and subsequent to the 1st May, 1910?

Forty-five vessels were reported during the six months before, and eleven during the six months after the date referred to.

asked the First Lord of the Admiralty whether the officers and men employed in boat service in suppression of the arms traffic in the Persian Gulf are in receipt of hard-lying money; and, if not, whether he can see his way to granting them allowances equal at least to those granted to officers employed in torpedo boats?

Officers and men employed in detached boats engaged in the Persian Gulf in the suppression of the arms traffic are in receipt of hard-lying money at the rates issued to the crews of torpedo boats. In the armed launches hired by the Government of India half these rates are being paid on the recommendation of the Commander-in-Chief of the East Indies Station, as the condition of service in these vessels are considered to approximate to those obtaining in torpedo-boat destroyers, in which, under the regulations, half rates only are payable.

asked the First Lord of the Admiralty whether any facilities are afforded during office hours to any trader, or association of traders to obtain orders from, and deliver goods to, members of the staff employed at the Admiralty; and, if so, will he state the name of such trader or association, and the terms and conditions upon which such facilities are granted?

As a matter of convenience, messengers of the Civil Service Supply Association and the Junior Army and Navy Stores are admitted to visit members of the staff who leave with the hall porter a notification in writing that they wish to place an order. The practice is of long standing. So far as I am aware no objection has been raised to it.

asked the Home Secretary whether any facilities are afforded during office hours to any trader, or association of traders, to obtain orders from, and deliver goods to, members of the staff employed at the Home Office; and, if so, will he state the name of such trader or association, and the terms and conditions upon which such facilities are granted?

As a matter of convenience to members of the staff who are members of the Civil Service Supply Association, Limited, a messenger from the association calls daily to receive any orders that may be left with the doorkeeper and to deliver the articles ordered.

asked whether any facilities are afforded during office hours to any trader, or association of traders, to obtain orders from, and deliver goods to, members of the staff employed at the Local Government Board; and, if so, what is the name of such trader or association, and the terms and conditions upon which such facilities are granted?

An arrangement with the Civil Service Supply Association, Limited, similar to that described in my hon. Friend's question to the Secretary of the Treasury on the 4th instant, is in operation at the Local Government Board's offices.

asked the Parliamentary Secretary to the Board of Agriculture whether any facilities are afforded during office hours to any trader, or association of traders, to obtain orders from and deliver goods to members of the staff employed at the Board of Agriculture; and, if so, will he state the name of such trader or association, and the terms and conditions upon which such facilities are granted?

No such facilities are given.

asked the First Lord of the Admiralty whether he is aware that, owing to the manœuvring of submarines and others of His Majesty's vessels over the fishing ground off the mouth of the River Yealm, east of Plymouth Sound, damage has been done of late to fishing gear; and whether he will give such instructions as will prevent destruction of this nature in the future?

No reports to this effect have been received. Care is taken so far as practicable to avoid damage to fishermen's gear, but restrictions cannot be placed on the manœuvring of His Majesty's ships in the neighbourhood of the naval ports.

asked the First Lord of the Admiralty whether he had yet considered the question of the revision of the wages of artificers; and, if so, with what result?

I can add nothing to the reply given to my hon. Friend by the First Lord on the 1st March.

asked the First Lord of the Admiralty if he had completed the inquiry into the alleged violation of the Fair Wages Clause by the firm of Armstrong, Whitworth, and Company, at their works at Openshaw, Manchester; and, if so, whether he can now give the result of the inquiry?

On inquiry into the rates of wages paid by Sir W. G. Armstrong, Whitworth, and Co., Ltd., at Openshaw, for grinding, glazing, and buffing, the Admiralty is satisfied that the Fair Wages Clause is being duly observed in this particular.

asked the Under-Secretary of State for War whether he will consider the question of abolishing the deduction of two days' pay from each officer in the Special Reserve battalions for the maintenance of the battalion band?

A band is maintained by the voluntary subscriptions of officers amounting in the average to the amount stated and by a contribution from public funds. The question of assisting officers in the upkeep of the band by an increase in the Government grant has been fully considered, and there is no present intention of making any change in this respect.

asked the Under-Secretary of State for War what is the present number of contingents of the Officers' Training Corps, Junior Division; what is the number of members at present in each contingent; the number of members who have passed through each contingent, respectively, since the date of formation; and the date of such respective formations?

With the exception of the numbers of cadets who have passed through contingents since formation, which can only be obtained by calling for a return from each school, the information required is as follows:—Officers' Training Corps.Strength on 1st April, 1911.Total Contingents, Junior Division, 155.

asked the Under-Secretary of State for War what are the numbers respectively of cadet members of the Officers' Training Corps who, since the foundation of the corps, have entered for examination for Certificate A, and the number who have by passing obtained such certificate, and the number who have entered for examination for Certificate B, and the number who have passed and so obtained the certificate; and what is the number of cadet members who, having obtained either of such certificates after examination, have applied for and received commissions in the Regular, Special Reserve, or Territorial Forces respectively?

supplied the following statistics:—

asked the Under-Secretary of State for War if he will state which of the existing contingents of Officers' Training Corps are successors to school cadet corps, and which have been raised as original Officers' Training Corps; whether the authorities cansider any definite scholastic status or standard to be desirable; and, if so, what, before a school is granted permission to raise a contingent; and is it permissible to raise a contingent of Officers' Training Corps without its being directly attached or associated with a school?

In reply to the first paragraph the information is already shown in the table attached to a question on a similar subject put to-day by the hon. Gentleman. As regards the second paragraph, it is not considered that any definite scholastic status or standard is desirable; but it is held that the point to be considered is whether a school is likely to fulfil the objects of the Officers' Training Corps as set forth in the regulations. As regards the last paragraph, it is not permissible to raise a contingent of the Junior Division without its being directly attached or associated with a school.

asked the Under-Secretary of State for War whether the inquiry into the rate of wages paid at the Army Ordnance Department at Colchester, promised by the Secretary of State for War on 21st June, 1910, which was still continuing on 21st February, 1911, has now been completed; and when the promised statement on the subject may be expected?

The question is still under consideration, and I am not yet in a position to say when it is likely to be finally settled.

asked the Under-Secretary of State for War whether, in view of the opposition to the new sash recently suggested, he will give an undertaking that in future changes of uniform shall be submitted to the commanding officers of all units concerned for their approval before being sanctioned by the War Office?

I shall be glad to undertake that representative officers of experience shall be consulted before important changes of uniform are made.

asked the Under-Secretary of State for War if he will state how much is the maximum daily pay of an Infantry private for pay, for messing, for proficiency, for kit allowance, and for clothing upkeep allowance respectively?

For a fully efficient private in the Infantry of the Line the figures are as follows:—

asked the Under-Secretary of State for War if he can state who are the contractors for the canteen and mess in Longford Barracks; whether any local firms are allowed to compete at the time of taking tenders for supplies; when the next tenders will be taken; and who decides the question of prices, etc., in these tenders?

Messrs. Dickeson and Company are the contracting tenants for the canteen at Longford Barracks. The selection of the tenant and all arrangements connected with the tenancy and the prices, etc., rest entirely with the Commanding Officer. The officers' and sergeants' messes at Longford Barracks are supplied by local tradesmen.

asked the Under-Secretary of State for War if he can give the result of the inquiry respecting certain work in connection with new buildings at Limerick barracks?

The joinery referred to in the question put by the hon. Member on 21st February was made by the Royal Engineers in their own workshops. It is not desirable that information as to work performed in military workshops for the Army should be given to outside inquirers without authority, and in this case it was properly declined.

asked the Under-Secretary of State for War whether it is the present intention of the War Office to close the Government Ordnance Factories for the two days of Coronation holidays; and whether it is their intention to grant two full days' pay on the occasion of such holiday to all Government factories without distinction?

The factories in the County of London which are under the control of the War Department will be closed for the two days in question, which will be paid holidays. The cases of Enfield and Waltham are under consideration.

asked the hon. Member for Southampton, as representing the First Commissioner of Works, what private houses have been taken by the Government for the accommodation of distinguished foreign visitors during the Coronation; and what rent is going to be paid for them?

So far as the First Commissioner is concerned no houses have been taken by the Government for any such purpose.

asked the President of the Board of Education whether his consent has been given to the transfer of the Alderley Edge School to the Cheshire county authority; whether his attention has been called to the fact that the transfer involves the expenditure of nearly £5,000 from the local rates for the repayment of a mortgage and the improvement and extension of the school premises; whether he is aware that it is proposed, after this expenditure of public money, to give the incumbent of the parish full control and use of all the premises out of school hours and free of any rent charge; whether a petition against the transfer was received, signed by over 100 residents, protesting that the terms of transfer were inequitable, that the site of the school was unsatisfactory, and that the extension would not meet the needs of the district; and what reply was given?

The answer to the first part of the question is in the affirmative. With reference to the second part of the question, the estimate submitted by the Local Education Authority of expenditure on alterations of and additions to the school premises, including the purchase of additional land, amounts to the sum of £4,503 1s. 6d. In addition to this the Local Education Authority take over a debt of £250 charged on the school premises. The statement in the third part of the question is not accurate. The provision of the Memorandum of Arrangement approved by the Board with reference to the use of the school premises reserved to the Trustees is as follows:—"The Trustees shall have the use of the school and premises (other than the two classrooms marked A and B on the plan hereto annexed) on Sundays and Saturdays, and on two evenings each week after five o'clock on paying the cost incurred in heating, lighting, and cleaning the school during such time, time to be allowed on these two evenings and Saturdays for the proper cleaning of the school. This right of usage shall not be interpreted to prevent the Local Education Authority from carrying out any duties which may be imposed upon it by Act of Parliament, as for example, maintaining an evening school on four or five nights per week. The trustees shall be entitled to the use on Sunday of the whole of the seats in the school premises, excluding the seats in the two classrooms A and B hereinbefore mentioned." With regard to the fourth paragraph, petitions were received against the transfer which, in effect, alleged the objections referred to in this part of the question. One of these petitions was signed by over one hundred residents. I may add that a petition in favour of the transfer was received from 270 ratepayers and voters in the Alderley Edge Urban district. The reply of the Board of Education to the petitioners against the transfer was that the Board have carefully considered the plans of the alterations and the memorandum of agreement, and that they "are of opinion that there is now no reason for them to decline to entertain this proposal, and they have, therefore, decided that, subject to the necessary conditions being complied with, the school may be transferred to the local education authority."

asked the total number of children being fed on 31st March by the education authorities in the County of London and England and Wales?

The Board have no complete returns of the operations of local education authorities under the Education (Provision of Meals) Act, 1906, later than those for the year ending 31st March. 1910. A Report upon the work of that year is now in the press. The returns do not show the number of children fed on any particular day, but perhaps the following figures will be of assistance to the hon. Member. The total number of meals provided in the year ended 31st March, 1910, was:—

Many local education authorities, including the London County Council, have not stated the number of children fed. The total number of children known to have been fed, that is to say, exclusive of children in London and children in the areas of certain authorities which have not supplied this information, is 114,925.

asked how many secondary schools in London receive London County Council scholars; how many such scholars, boys and girls, are at present in those secondary schools; and what is the total number of scholars, London County Council scholars and others, in those schools?

The Board have no precise information as to the number of secondary schools in London which receive London County Council scholars as such. The information can no doubt be obtained from the offices of the council. It may, however, interest my hon. Friend to know that the total number of secondary schools in London receiving grants from the Board of Education in which on October 1st, 1910, there were ex-public elementary school scholars receiving free education, was 82. The total number of boys and girls, respectively, in these schools on that date were 11,414 and 11,223, making a total of 22,637 pupils. Of these 9,150 were ex-public elementary school scholars receiving free education. I am unable in this connection to distinguish between boys and girls.

asked the President of the Board of Education if he can state approximately the total amount of law expenses which the Board will be required to pay in connection with the Swansea school case?

The total cost of the proceedings before the various courts, including printing charges, is approximately £2,740.

asked the income of the Welsh Intermediate Board for the year 1910; and the grants from the Exchequer, from the rates, and from the local taxation account?

The income of the Central Welsh Board for the year ended 31st March, 1910, is understood to have amounted to £8,524 17s. 7d., which sum included a grant from the Treasury of £1,200. The Central Welsh Board receive no income directly from the rates or from the Local Taxation Account, but their income includes contributions from the Welsh county and county borough councils, and these contributions are paid out of funds which comprise, inter alia, the rate levied under the Welsh Intermediate Education Act, 1889, sums received under the Local Taxation (Customs and Excise) Act, 1890, grant from the Treasury under the Welsh Intermediate Education Act, 1889, and grant under the Agricultural Rates Act, 1896.

asked what is the total amount spent on public education, primary and secondary, in England in the year 1910 from the Exchequer, from the rates, and any other public sources; and corresponding figures separately for Wales?

The Board have not yet received from all the local education authorities the returns from which alone they can obtain this information. I shall be happy to give the hon. Member the information as soon as it is available.

asked the President of the Board of Education what steps he is taking to establish a representative registration council and an effective register of the teaching profession, unanimously declared to be necessary in the interests of the profession by the conference held in November, 1909, under the chairmanship of the Master of the Rolls, and consisting of delegates representing all the teachers in English and Welsh elementary, secondary, and technical schools; and whether Sir Robert Morant and the Hon. W. M. Bruce, who were present at the conference to represent the Board of Education, made any recommendations to him on the subject.

With reference to the first part of the question, I do not think I can at present usefully add anything to the answer I gave to my hon. Friend the Member for North Somerset on 3rd April. With regard to the last part of the question, I have, of course, been in consultation on the subject with the officers of the Board who attended the Conference on my behalf, but I have not yet come to a decision on the many points involved. As I stated on the 3rd April, further discussions are taking place with the associations concerned, which I hope will facilitate a decision.

asked the President of the Board of Education whether he has taken into consideration the published admission of the Permanent Secretary of the Board that he has been guilty of lack of judgment, and the importance of the issue about which he has admitted his error; and whether he intends to ask the Permanent Secretary to resign?

The Permanent Secretary's error of judgment consisted in authorising the printing of Mr. Holmes' Confidential Memorandum and its distribution to the Board's Inspectors. No one is absolutely incapable of an error of judgment. The answer to the second part of the question is in the negative. In consequence of statements made in the Press and elsewhere, by persons who have not now and may never have had experience of the inside of the Education Office, to the effect that some members of the Board's staff are disloyal to the Government, I feel that I must give the House the result of my own knowledge based on personal experience. I therefore think it necessary to say that, like my two right hon. Friends who preceded me as President, I have had most loyal assistance from the Permanent Secretary, the Inspectors, and the other officers of the Board. There has also been no trace of either direct or indirect insubordination and not the least failure to abide by directions given by me on any subject. Statements to the contrary are entirely unsupported by fact. As the result of three years' personal experience I am able to say that no Civil Servants could have devoted their intellect and energy more fully to the furthering of the policy for which I have been responsible, or more actively devised means for carrying out my wishes and instructions in the spirit as well as in the letter.

asked the Home Secretary, whether, in view of the destruction of the lapwing or pee-wit in Cheshire by the hunting up of the eggs, he will see his way to allow county councils, under the Wild Birds Protection Acts of 1880 to 1908, to include in their Wild Birds Protection Orders not only the bird itself but also the eggs?

On the 15th ultimo I informed the Cheshire County Council that if they desired to apply for an Order protecting lapwings' eggs and also, if they thought it necessary, giving further protection to the bird during the open season, I should be prepared to give the matter favourable consideration. Orders have been made in other counties during recent years taking effect from the 15th April or 1st May and so protecting the second batch of lapwings' eggs, and occasionally an order has been made to protect the first batch.

asked the Secretary of State for the Home Department whether he is aware that photographers are in the habit of frequenting the gateway of Dartmoor and other prisons with a view to obtaining photographs of prisoners and selling the same as picture postcards; and whether he will issue the necessary directions to prohibit the practice?

Everything possible is done to prevent photographs being taken of convicts while on the roadway where the public have right of access, and I believe with success. The particular photograph to which the hon. Member has drawn my attention was taken a good many years ago, as is shown by the fact that one of the warders who appear in it left the prison service in 1902.

asked the Home Secretary if he can state approximately the total cost to the nation of keeping David Davies in prison for a period of thirty-eight years?

The approximate net average cost of maintaining a convict is £18 3s. per annum, or about £690 for thirty-eight years. It is, of course, impossible to give exact figures for any individual convict.

asked the Home Secretary whether he will give any information as to the number of opium dens in London; and whether there has been any increase or decrease in their number since the anti-opium laws were passed in China?

I am informed by the London County Council that there are known to the council at the present time twenty-two private houses in London in which opium smoking is practised, mostly by Chinese seamen. In 1906, the date of the issue of the Edict against opium-smoking in China, twelve such houses were known to the council, but in the interval opium-smoking has been prohibited by the London County Council by-laws in seamen's lodging-houses licensed by them, and this has no doubt led to an increase in the number of private houses in which facilities for opium-smoking are afforded. The Commissioner of Police believes that opium-smoking is on the decrease in London.

asked the Home Secretary whether he is aware that in the Swansea Valley and other parts of South Wales, where there is a scarcity of houses, the shopkeepers who own cottage property insist upon their tenants patronising their shops as a condition of tenancy; and whether, in view of the provisions of the Truck Act, he will order a prosecution of those guilty of this practice?

I have no information on this subject. Such a practice as is described, however undesirable, would not involve any breach of the Truck Acts which only apply where the relationship of employer and workman exists; and I have no power to interfere in the matter.

asked the Home Secretary the name of the employer responsible for keeping Percy Atwell, a teamster, of Bingley, Yorkshire, on duty for over twenty hours, in consequence of which Atwell was fined at the Bingley Police Court, on 22nd March last, for being asleep whilst in charge of a horse and waggon on the public highway; and if he will take steps to amend the law so as to enable him in future to prosecute the employer in such cases?

As I do not know whether Atwell's statement as to his hours has been verified, and whether the employers have had an opportunity of offering any explanation, I think I should not be justified in publicly giving their name. As regards the latter part of the question, I would refer the hon. Member to the answer given him by my predecessor on 23rd February, 1909, with which I concur. I do not see my way to undertaking legislation on this subject at the present time, but I should be happy to consider a Bill introduced by the hon. Member.

asked the Home Secretary whether his attention has been called to further complaints of witnesses at the recent inquiry into the management of the Heswall reformatory school as to the manner in which their evidence was taken and has been dealt with by the Under-Secretary of State; and whether he will institute further inquiry into the matter?

No further complaints, beyond that of Mr. Adam, as to the hearing of evidence given by witnesses at the Heswall inquiry has been received at the Home Office. The investigation was exhaustive, and I do not propose to institute any further inquiry into the matter.

asked the Home Secretary whether Mr. J. Lovelock still retains the position of chief officer at the Heswall reformatory school; and, if so, whether, having regard to the opinion as to his fitness for the post expressed in the recent Report of the Under-Secretary of State, it is proposed to make any representation to the managing authorities of the school?

Upon the publication of the report of my hon. Friend this officer offered to resign. I understand that the managers, although with reluctance, are prepared to accept his resignation.

asked the Home Secretary whether his attention has been drawn to the increasing burden to which local authorities are now subject in consequence of the contribution by the Exchequer for police pensions under the Local Taxation (Customs and Excise) Act, 1890, being a fixed grant; and whether, in view of the fact that police forces have consequently to be enlarged in consequence of the growth of population and as a result of the passing of the Police (Weekly Rest-Day) Act, 1910, the Government will revise the grant to such authorities and place it on a capitation basis?

This matter cannot be considered apart from the general question of the relations between Imperial and local taxation. A Departmental Committee has recently been appointed to inquire into the general question with a view to legislation, and the Exchequer contribution to Police Pension Funds will doubtless be considered by that Committee.

asked whether the benefits secured by the Anglo-Japanese commercial treaty will apply to imports into Japan from India under Article 26 of the treaty?

Should notice of the adhesion of India to the Treaty be given in accordance with Article 26 within the period of two years, Indian imports into Japan will enjoy most-favoured-nation treatment, including admission to the rates of duties specified in Part I. of the Schedule, so long as the Treaty continues operative as between Japan and India.

asked the President of the Board of Trade whether, for the convenience of British traders, he will forthwith lay upon the Table of the House a detailed list showing the new rates of tariff upon all British imports into Japan as compared with the rates levied upon the identical articles prior to the Treaty of 1911?

The following is a statement showing in English equivalents the rates of duty on certain articles which admit of exact comparison under the existing Japanese Tariff, the new Japanese Statutory Tariff, and the Anglo-Japanese Treaty of 1911, respectively:—

asked the Under-Secretary of State for India whether his attention has been drawn to a report on the progress of agriculture in India, in which the Inspector-General of Agriculture in India expresses the opinion that there is no longer any doubt that India can, as it has done in the past, grow very much finer cotton, and also stating that from fairly extensive trials it is now certain that a good class of American cotton can be produced under average circumstances in Sind; and whether, in view of the importance of this matter to Indian agriculture and to the British cotton trade, he will do all in his power to facilitate the removal of the chief obstacle to progress by advising the Indian Government to co-operate with the agricultural department in the creation of an agency in India to buy, gin, and bale long staple cotton?

The British Cotton Growing Association have recently expressed

asked the Under Secretary of State for India whether, seeing that the Central Persian telegraph line is far removed from the sea and cannot be protected by the force of Indian troops employed to operate from the ships on the Persian coast, the co-operation by land of a small force of Indian troops, to co-operate with and assist the Persian troops along the Baluchistan border to stop the gun-running bands of armed Afghans and to protect the Central Persian telegraph wires from damage, may be sanctioned by His Majesty's Government?

I have nothing to add to the answer which I gave the hon. Member on Tuesday last.

asked the Under-Secretary of State for India whether he will take steps to amend Section 35 of the Act for the better government of India, Vic. 21 and 22, cap. 106, so as to enable King's Indian cadetships to go to Woolwich?

It is not proposed to introduce legislation on this subject at an early date, but the hon. Member's suggestion will be considered if and when the Act to which he refers is revised.

asked the Secretary for the Colonies whether his attention has been drawn to the prospectus of the Werompi (Ashanti) Rubber and Gold Concessions, Limited, stating that the company is to work about 100 square miles of territory, which are held under a concession or grant derived from the head chiefs of Werompi, for a period of 99 years at a yearly rental of not more than £300 in the aggregate until mining operations commence, and thereafter at a yearly rental of not more than £300 for each one of 20 leases of five square miles that may be so worked; whether the Colonial Office was made aware of the negotiations which preceded the granting of such a lease; whether the Office satisfied itself that the chiefs were empowered to complete these negotiations, that the terms were adequate, and that proper safeguards were taken to protect the interests of the people; and whether, if this agreement has not been sanctioned by the Colonial Office, steps can now be taken to annul it?

As I stated last Tuesday, in reply to a question put by my hon. Friend the Member for Newcastle-under-Lyme, I have no information on the subject, but I am making inquiries as to whether the leases have been approved. Leases of land in the Gold Coast would not, in the ordinary course, come before me or require my approval.

asked whether in the event of Asiatics being admitted into the Union of South Africa under the new Immigration Bill by reason of the education test, it will be possible to exclude them by provincial legislation?

The control of immigration is not one of the subjects reserved to the provincial councils by the South Africa Act. It is in the hands of the Union Government, which, further, is expressly charged with the control of matters specially or differentially affecting Asiatics throughout the Union under Section 147 of the South Africa Act.

asked the Secretary for the Colonies whether his attention had been drawn to the case of twenty-four British police officers who were recruited in 1910 by the Crown Agents for the Colonies to serve in the new Ceylon European police force; whether he is aware that these men were recruited on the assurance that they would materially improve their prospects and position, and that their duties would be those of sergeants; whether he is aware that, upon the men arriving in Ceylon, instead of performing sergeants' duties, they were placed upon ordinary street duty, and found that their prospects had been misrepresented; whether he is aware that, upon the chief superintendent being approached by the men, he told them that they had been recruited as constables, the rank of sergeant being only nominal, and that, when the men thereupon prepared and presented a petition to be forwarded to the Secretary of State, the chief superintendent informed them that the petition was illegal because it was signed by all the men, and therefore could not be forwarded; whether he is aware that the men then presented individual petitions, but the Inspector-General refused to listen to their complaints; whether he is aware that a number of the men, on giving two months' notice to leave the service, were immediately discharged; that subsequently, owing to the men being stranded without financial resources, public attention was directed to the case, and they were then booked passages home by the authorities and classed as undesirables; and whether he will have an inquiry made into the case with a view to justice being done?

I would refer the hon. Gentleman to the answer which I gave on 15th February to the hon. Member for Salford South. I have considered the case very carefully, and I am satisfied that there is no ground for intervention.

asked the Secretary for the Colonies, whether he is aware that last year on Ocean Island, Paanspa, Gilbert Islands, Western Pacific, between 500 and 600 tons of phosphates were taken out of a piece of land over which the Pacific Phosphate Company had no existing right; whether the native owners claim to redress has been settled, and if compensation has been given, what did it amount to per ton, and what was the whole sum of the compensation paid; whether the company and the new Resident Commissioner have put pressure upon the natives who have declined to sell or lease their lands; whether forced labour for the Government without pay or food, formerly allowed, has been imposed upon the natives; whether the natives have been ordered to move from the Uma main village in order to make way for the company; and whether, in consequence of the resistance which is being offered to the extension of the company's operations, it is proposed that a large tract of country shall be proclaimed as a mining area?

I have no information as to the alleged removal of 500 tons of phosphates from land in Ocean Island over which the Pacific Phosphate Company had no rights, or to a consequent claim from the native owners for compensation, but I will inquire whether there is any foundation for this allegation. The new Resident Commissioner has not put any pressure upon the natives to sell or lease their lands to the company against their will. If my hon. Friend will give me instances in which the company are said to have done so I will cause the strictest inquiry to be made. I have no reason to believe that any forced labour for the Government has been imposed upon the natives of Ocean Island. The natives have not as far as I am aware been ordered to move from any village to make way for the company. The question of defining the area over which the company shall be allowed to mine is now under consideration.

asked the Secretary for the Colonies whether he is aware that the Government of the Straits Settlements decided, on the retirement of Mr. Fox, the late curator, to abolish the botanical gardens at Penang and to hand them over to the municipality for the purposes of a waterworks undertaking; whether the waterworks have yet been constructed; and, if not, whether, in view of the usefulness of the gardens not only to the Colony, but also to the adjoining native States, he will consider the advisability of appointing another curator and maintaining the gardens?

The gardens were handed over to the municipality in the middle of last year in order that a reservoir might be established there. I am not aware whether the reservoir has yet been built. The Colonial Government has doubtless fully considered the comparative value to the community of these gardens and of an improved water supply, and I am not prepared to interfere in the matter.

asked the Secretary of State for Foreign Affairs whether he is aware that an American ship of the "Dreadnought" class has lately been visiting ports in South America; whether he is aware that Germany has also sent a ship of the "Dreadnought" cruiser class of the most modern design to South American ports; whether any representations have been made by British merchants in South America calling attention to the absence of British men-of-war of modern design showing the British flag in those ports; and whether he is aware that the British merchants consider this fact as detrimental to British trade?

As regards the first and second parts of the question, I would refer the Noble and gallant Admiral to the answer given by the First Lord of the Admiralty to the hon. Member for Wednesbury on the 5th instant. As regards the third and fourth parts of the question, His Majesty's Government have given due consideration to the desire expressed from time to time by British mercantile firms in South America for the proper display of the British flag. They were precluded owing to the national mourning from being represented at the Centenary celebrations which took place last year, but they have subsequently sent the Fourth Cruiser Squadron to visit the Argentine, Uruguay, and Brazil. The "Kent" and "Challenger" are at present visiting Chile, and will subsequently visit Peru and Mexico.

asked the Prime Minister if he will state who is responsible for the creation of the national committee to arrange for the investiture of the Prince of Wales at Carnarvon; how the expenses of the same are being defrayed; whether the members of such committee have been personally selected, and, if so, upon what basis of selection, or whether they have been elected, and, if so, by whom; whether the corporations, town councils, county councils, standing joint committees, University governors, boards of guardians, district councils, chambers of commerce, or other public bodies have been asked to appoint representatives; whether he is aware that several counties have not a single resident or representative upon the said committee; and whether, in view of the dissatisfaction with the constitution and methods of the said committee, and of the likelihood of grave friction and dissension developing upon an auspicious occasion when it is universally desired that there should be a manifestation of the greatest harmony and goodwill from every section of the Welsh nation, he will say what steps he will take to avoid so infelicitous a possibility?

I understand that the composition of the Committee was the result of informal arrangements, and the steps proposed to be taken by it have received the unanimous approval of representatives of the county and town councils who were summoned for the purpose. The expenses are being defrayed by a national subscription. I have no reason to believe that there is any such dissatisfaction or fear of friction as is suggested in the question.

asked the Prime Minister whether His Majesty's Government are considering the question of a possible extension of territorial waters by international agreement, with a view to the preservation of fisheries against the destructive methods of trawling; whether they will take into account the views of recent writers and Parliamentary Committees to the effect that the three-mile limit may properly be extended owing to the increased range of guns; whether, in particular, they will now take the necessary steps to give effect to Section 10 of the Sea Fisheries Regulation (Scotland) Act, 1895, which proposed a 13-mile limit; and whether, in view of recent developments, they will appoint a fresh Select Committee to take evidence and report on the whole subject?

Until the full result of the international investigations which are proceeding, and the nature of the measures which may be recommended are known, it would be premature to consider this question, or to take such action as is suggested by my hon. Friend.