asked the Chancellor of the Exchequer whether he is aware that while the Commissioners of Income Tax are paying in respect of the year 1908–9 sums which under the decision in Smith v. Lion Brewery prove to have been wrongfully charged and collected in respect of Income Tax, they are confining such re- payments to cases whose notice of appeal against the charge was lodged; whether he is aware that in cases whose payment was made under protest but without formal notice of appeal repayment is being refused; whether he is further aware that in many cases, pending the decision in Smith v. Lion Brewery Company, arrangements were made with surveyors of taxes whereby, although no notice of appeal was given, the tax in question was not paid pending the final decision in Smith v. Lion Brewery Company; and whether, in order to secure equality of treatment, he will take steps to secure that in the cases where payment was made under protest repayment of the overcharge will be made?

The answer to the first and second parts of the hon. Member's question is in the affirmative. As to the third part, where the duty was allowed to stand over pending the decision of the House of Lords in Smith v. Lion Brewery Company, notice of appeal was recorded by the surveyors of taxes and such cases have been dealt with accordingly. I am unable to accede to the suggestion contained in the last part of the question.

asked the Chancellor of the Exchequer whether he is aware that Messrs. Mew, Langton and Co., the proprietors of the Royal Brewery, Isle of Wight, were assessed for Income Tax for the year 1908–9 upon a sum which included £1,181 1s. l0d. allowed by that firm to the tenants of the brewery in respect of the compensation charges; whether the tax upon this sum was paid under protest, the firm contending that it was not liable to taxation; whether it has since been held by the House of Lords in the case of Smith v. Lion Brewery that the contention of the firm was right but that, notwithstanding several applications have been made, the amount paid in respect of this sum by the firm has not been refunded; and, if so, what action does he propose to take in the matter?

The answer to the first part of the question is in the affirmative. As regards the remainder of the question, the necessary steps for appealing against assessments, as provided for by Sections 57, 58, and 59 of the Taxes Management Act, 1880, were not taken by Messrs. Mew, Langton, and Co., and the matter is not one in which I can interfere.

asked the First Lord of the Admiralty whether his department has taken into consideration the construction of a mid-Scotland canal from Granton on the Forth to Yoker on the Clyde, suitable for war vessels passing to and from Rosyth and the West Coast of Scotland; whether he proposes to take any action in this matter; and, if not, will he say whether it is entirely the cost which prevents his department moving in the matter?

This question has been considered by the Admiralty on more than one occasion, and the conclusion arrived at has been that the expenditure necessary to make this canal of any use would be enormously out of proportion to the value to be got from it.

asked the Secretary of State for the Colonies whether any estimate has been formed from his department of the value of the cedar forests on the mountains of Kenia, north of Nairobi, British East Africa; whether any plan is being adopted for the utilising these forests for trading purposes; and, if so, when it is expected that the plan will be put into operation?

With regard to the first part of my hon. Friend's question, the answer is in the affirmative, as he will see on reference to the "Report on the Forests of British East Africa," which was presented to Parliament in October, 1909. Proposals for the working of a portion of these forests are now under consideration, but I am not at present in a position to make any statement on the subject.

asked the hon. Member for Southampton, as representing the First Commissioner of Works, whether he will consider the possibility of throwing into the public thoroughfare at Marl-borough Gate so much of St. James's Palace private garden as would enable a footway not less than eighteen feet in width to be made along the outside of the thoroughfare, without in any degree narrowing the roadway for vehicular traffic, in order to minimise the dangers to foot passengers at an unprotected corner, and in order to complete the monumental improvements connected with the Mall?

The First Commissioner sees great difficulties in the suggestion of the hon. Member, but will consider it during the coming Recess. The amount of traffic through the Admiralty Arch has some bearing upon this question.

asked the President of the Board of Trade what were the quantities of tea imported into the United Kingdom from British Possessions and from foreign countries, respectively, during the financial year ended 31st March, 1911?

The quantiies of tea imported into the United Kingdom during the financial year ended 31st March, 1911, were: from British Possessions 286,100,241 lbs.; from foreign countries, 45,493,798 lbs.

asked the Secretary to the Treasury if he will state what is the total sum that has been granted up to the present date by his Department to Captain Scott for his work of exploration in the Antarctic; what further grant has been promised him; and how much has been paid to Sir Ernest Shackleton and to Dr. Bruce, respectively, for their work of scientific exploration?

The payments are as under:—

asked the Secretary to the Treasury whether he is aware that delay occurs in the settlement of claims for abatement and exemption from Income Tax; that claimants are required to send their receipts for Income Tax to Somerset House with their claims; that, where the claimants also need such receipts in order to justify deduction from rent due to superior landlords, the delay and the retention of the receipts by Somerset House leaves claimants without abatement and without the means of making deduction from rents; and whether he will take steps to avoid unnecessary hardship by expediting the consideration of claims?

The work in connection with the examination of claims for repayment of Income Tax is always particularly heavy at this period of the year, but every effort is made, and with success, to reduce the delay in the settlement of the claims to a minimum. Evidence of payment of the duty is required before repayment can be made, but I have no knowledge that the hardship referred to in the latter part of the question has actually arisen. If, however, the honourable Mem- ber is aware of any case of such hardship I will cause inquiry to be made on his supplying me with particulars.

asked the Chief Secretary for Ireland whether he is aware that at a meeting of the County Committee of Agriculture, Tipperary, N.R., held at Nenagh on the 3rd instant, attention was drawn to the fact that large tracts of woodlands in the county, situated on estates that have been sold under the Land Purchase Acts, are being rapidly cut down and no provision made for replanting; and whether he can state what steps the Department of Agriculture and Technical Instruction and the Estates Commissioners propose to take in order to prevent this destruction of woodlands in this county?

Neither the Estates Commissioners nor the Department of Agriculture have received any communication from the county committee regarding this matter. Section 32 of the Irish Land Act, 1909, provides that if the proprietor of a holding, in respect of which an advance under the Land Purchase Acts has been made, or a purchase agreement entered into, after the passing of the Act of 1909, cuts down or permits to be cut down-any tree (other than a fruit tree or osier) on his holding which is necessary for the ornament or shelter of the holding without first obtaining the consent thereto of the Department of Agriculture and Technical Instruction, he is liable on summary conviction to a penalty not exceeding £5 for each tree cut down. Only two such applications from county Tipperary have so far been dealt with by the Department under the Act. It is open to the county committee or any other interested persons to bring the cases of which they complain under the notice of the Department of Agriculture.

asked on what grounds an old age pension has been refused to Daniel Currane, Cools, Cahirciveen, in view of the fact that he has attained the statutory age and that he had assigned his farm to his son for private reasons, and not with a view to applying for an old age pension?

The Local Government Board upheld the pension officer's appeal in this case under Section 4 (3) of the Old Age Pensions Act, as it appeared that Daniel Currane assigned his farm to his son in order to qualify for a pension.

asked the Chief Secretary whether the appeal of Johanna Curry against the decision of the Thurles pension sub-committee has been decided; and whether he can state the decision of the Local Government Board?

The appeal lodged by the pension officer against the decision of the sub-committee to increase Johanna Curry's pension from 3s. to 5s. is still being investigated. The Local Government Board, in addition to other information, await the receipt of the documents in the case, which the sub-committee were asked to forward more than three months ago.

asked the Chief Secretary whether he is aware that John Buckley, of Liseahane, Millstreet, applied in March last for an increase in his pension from 3s. to the maximum; and that he produced a statement to the pension officer, Mr. Burke, from the manager of the National Bank, Millstreet, showing he had no money there; and will he say what has become of this statement; what consideration has been given to Mr. Buckley's claim, and is it proposed to grant it.

This case does not appear to have come before the Local Government Board, and I have therefore no information regarding it.

asked the Chief Secretary to the Lord Lieutenant of Ireland whether the Commissioners of National Education have withheld the salary of Michael O'Grady, teacher of Templenoe National School, Cashel, county Tipperary, on the grounds that his wife is owner of a public-house contrary to Rule 88a; whether he is aware that the public-house in question was purchased by Mr. O'Grady's mother-in-law, who sold out a business house in Thurles in order to pur- chase the house in Cashel for her daughter, and that Rule 88a came into force seven years after, namely, in 1907; and whether, seeing that the Commissioners have stated that their new rule, meaning the rule made in 1907, has not really had any retrospective effect, and that Mr. O'Grady is now living in a private residence apart from the public-house, and is in no way connected with the business carried on by his wife, he will make representations to the Commissioners with a view to having Mr. O'Grady restored to his former status and permit him to continue to remain in charge of his school?

The Commissioners of National Education, to whom I have referred this question, inform me that the facts are as stated in the first two paragraphs of the question, but that it is not correct to say that Rule 88a only came into force in 1907. It had been the practice for many years previously to enforce its provisions, and the addition made to the Rule in 1907 was for the purpose of bringing it into conformity with the practice of the Commissioners. I cannot undertake to make any representations to the Commissioners with regard to the case.

asked the Chief Secretary whether his attention has been called to the character of the boat slip at Roads, county Kerry; and whether the Congested Districts Board will take steps to lower the gradient and place eight-feet lengths of old iron rails, at distances of three feet apart, in the concrete, with a view to affording a grip for the fishermen's feet when hauling up their boats?

The Congested Districts Board have already expended a considerable sum on the boat slip at Roads, and the question of further expenditure would require careful consideration in view of the necessities of other districts. Iron skids, such as suggested in the question, have been objected to elsewhere as injurious to boats.