asked the Chancellor of the Exchequer how the figure of £27,215,000, given in his Budget Statement as the yield of the taxes imposed or increased by the Finance (1909–10) Act, 1910, is made up under the following headings: Spirits (increased tax), tobacco (increased tax), Motor Spirit, Liquor Licences (increased tax), Motor-Car Licences, Estate Duties (increased), Stamps (increased tax), Income Tax (increased), Super-tax, Land Values Duties?

Estimated Exchequer Receipts for the year 1913–14 from the new and increased Duties imposed by the Finance (1909–10) Act, 1910:— £ Spirits … … 2,500,000 Tobacco … … 2,900,000 Motor Spirit … … 840,000 Liquor Licences … … 2,360,000 Motor-Car Licences … … 640,000 Estate, etc., Duties … … 7,100,000 Stamp Duties … … 1,400,000 Income Tax … … 5,440,000 Super-tax … … 3,320,000 Land Values Duties … … 715,000 £27,215,000

asked the Chancellor of the Exchequer what would be the yield in a full year of an Income Tax at the uniform rate of 1s. in the £?

The yield on a full year would be about £41,000,000. The calculation has been made on the basis of the estimate of the net produce of the assessments to be made in the year 1914–15 on the assumption that the uniform rate throughout is 1s. in the £, and that the various changes proposed with respect to foreign income, relief for children and allowance for repairs will be in operation.

asked the Chancellor of the Exchequer whether, in view of the construction placed by the Inland Revenue Department upon Section 24, Sub-section (3), of the Finance Act, 1907, by which construction the benefits intended to be conveyed by that Section are practically nullified, he will give instructions that in all cases, wherever the trader's name, whether a sole proprietor, firm, or incorporated company, ceases to exist in connection with a particular business, then such sole proprietor, firm, or company shall be entitled to the benefit of that Section?

The Section in question was designed to meet the case where the profits of a business have fallen below the assessments, and owing to its cessation do not come into the average for subsequent years. Numerous and large repayments have been made under the Section and the interpretation placed upon it by the General Commissioners of Taxes appears to be in accord with its plain meaning. The hardship which would exist but for this Section does not occur where the business continues after a change of title, and I see no reason for extending the operation of the Section.

asked the Chancellor of the Exchequer how much of the total sum of £17,366,249 of capital liabilities created in 1911–14 was due to payments made to the National Telephone Company, and how much for telephone extension directly undertaken by the Postmaster-General?

The figures are as follows:— Total of "Other Capital Liabilities" created in the period 1st April, 1911, to 31st March, 1914 (see House of Commons Return 208, of 1914, p. 5, col. 9) £ 17,366,249 Of this total the undermentioned amounts were due to the purposes specified:— Debt created for the purpose of payments to the National Telephone Company 10,709,249 Debt created for the purpose of telephone extension by the Postmaster-General 6,240,000 Debt created for other purposes 417,000 £17,366,249

asked the Secretary to the Treasury whether he can give the numbers of vessels passing through the Caledonian Canal in each month, respectively, during the last three years?

The latest figures available will be found in House of Commons Papers 225 of 1912, and 208 of 1913.

asked the Chief Secretary for Ireland if he will ascertain the total law costs incurred in each of the six last completed financial years by the Westmeath County Council and by each of the several unions and district councils in the county?

There is no information in the possession of the Local Government Board which would enable them to furnish the particulars required by the hon. Member.

asked the Chief Secretary what steps, if any, the Estates Commissioners have taken towards acquiring for distribution among landless and congested people any of the untenanted lands on the Chapman estate, near Delvin, Westmeath, which Mr. Francis V. Chapman, owner or trustee, is willing to sell; whether the land judge is also willing to sell the part under his control; what is the entire area of untenanted land on that property; and whether the Commissioners will take any steps towards acquiring and distributing it?

The Estates Commissioners have not taken any proceedings to acquire these lands. They understand that the property is not the subject of proceedings for sale in the Court of the land judge, but is under a receiver appointed by the receiver judge in the matter of a Chancery action. Up to the present no proceedings have been instituted before the Commissioners for the sale of the estate under the Land Purchase Acts, and they have no information as regards the area of untenanted land thereon.

asked the Chief Secretary if his attention has been called to the recent application by the Irish Attorney-General for the transfer to Dublin of the trial of the two men charged with a murder in county Clare in November last; if, in support of such application, it was alleged that a fair trial could not be reasonably expected in the locality of the crime, owing to the state of terrorism prevailing in county Clare; and if, with a view to clearing that district from the charge made against it, he will arrange for an impartial and judicial inquiry with reference to the allegations of the Attorney-General?

My attention has been called to this matter, but I see no reason whatever for the inquiry suggested by the hon. Member.

asked whether any arrests have been made in respect of cattle-drives on the night of 10th April off four farms in the vicinity of Portarlington, in King's County; what was the number of cattle driven; and whether the purpose of the drive is known?

There were no cattle drives in King's County on the night of 10th April. I have already given, in reply to a question of the hon. Member for Dulwich on 22nd April, details of two drives which took place on the night of the 12th April. An attempt which was made on the night of the 19th April to drive 107 cattle off the lands of Fenter was frustrated by the police, who were in ambush on the farm. Two persons were arrested and three others identified. They have been returned for trial on a charge of unlawful assembly.

also asked the Chief Secretary whether he is aware that in county Clare, near Ennis, on Monday evening, 13th April, two men, James Mulcahy and John Shannon, and a boy named Meere, were fired at on the public road; whether the two men were wounded with pellets of shot; whether anyone has been arrested or made amenable for the offence; and what steps are being taken to prevent a repetition of this outrage?

I am informed by the police that on the night of the 13th April the parties referred to were fired at on the public road near Drumcliffe. They were wounded by pellets of shot, but not seriously. The police are pursuing their inquiries, but so far they have not obtained sufficient evidence to justify any arrests. All necessary steps have been taken by the police for the protection of the injured parties.

next asked the Chief Secretary whether his attention has been called to a shooting outrage in Queen's county committed on the evening of 9th April, when shots were fired into the house of a man residing near Portarlington, and a window was shattered of a room in which the owner of the house, his wife, and family were at the time; whether there has been an agrarian agitation in this locality; whether any arrests have been made in connection with the outrage; and what protection is being afforded to those, who were shot?

The police authorities inform me that on the night of the 9th April a gun shot was fired into the house; of Thomas Watson, near Portarlington. The shutters of the window were closed, but six panes of glass were broken. Watson and his wife and family were sitting in the room at the time, but were not, injured. So far no person has been made amenable in connection with this occurrence. This man is receiving all necessary protection.

asked the First Lord of the Admiralty the name of the officer now in command of His Majesty's ship "Chatham," and when he was appointed; the name of the officer who preceded him; whether the former commander was superseded on the recommendation of the Commander-in-Chief in the Mediterranean; if not, on whose recommendation; and for what cause?

The hon. Member in his question apparently confuses the commanding officer of the "Chatham," who is a captain, with the commander. These are separate ranks, the former being the senior. The names of the officers serving in His Majesty's ships are given in the Navy List. The captain of the "Chatham" was appointed on the 11th July, 1912. With regard to the other matters mentioned in the question, I have nothing to add to my answer to the hon. Member for Chatham on the 22nd of April last.

asked the Under-Secretary of State for India whether, in consequence of recent decisions in the Courts of India that the right of creditors to secure payment of debts by attachment of a moiety of the salaries of public officers has been held not to apply to officers in the Army, the collection of debts from them has been rendered almost impossible, and the credit of Army officers thereby impaired; and whether steps will "be taken to place them in the same position in regard to debts as that of other officers in the public service?

The subject is still engaging the attention of the Secretary of State. He is not in a position at present to make any statement.

asked the Secretary of State for the Home Department whether his attention has been called to the case of Catherine Kane, who served eleven years as a female warder in Holloway Gaol, and whose health so suffered in the performance of her duties there that she had to abandon the work; whether he is aware that she is now incapacitated from all work and has nothing beyond the pension of £11 16s. 8d. to subsist on; and will he take any action to increase this allowance?

Catherine Kane was superannuated from the service in May, 1913, owing to deafness and hernia. Neither of these resulted from the nature of her duties. The pension of £11 16s. 8d. was awarded on a basis of 10¾ years' service. There is no power to increase the pension.

asked the Home Secretary whether, in view of the Senghenydd and other disasters in the coal-mining industry, he proposes to take any legislative steps with a view to increasing the safety of those employed in mining?

I do not anticipate that the Government will be able this Session to introduce any legislation in regard to the mining industry beyond the Bill which is already before the House. I may point out, however, to the hon. Member that the question of the prevention of coal-dust explosions and other points which have been raised by the reports on the Senghenydd and other recent disasters can be dealt with by Regulations under the Act, without legislation, and I hope, as soon as the inquiries now in hand are completed, to propose Regulations dealing with the matters in question.

asked the Secretary for Scotland the cost per head and per acre, respectively, to the State of settling each small holder on the land under the Small Landholders (Scotland) Act, 1911?

It is not possible at present to give an answer which will not be misleading, as with one or two unimportant exceptions the full expenditure on schemes inaugurated by the Board of Agriculture is not yet known.

asked the President of the Board of Agriculture if he is aware that the wage of the man in charge of the cycle shelter at the Royal Gardens, Kew, has been reduced from 27s. to 21s. per week; if he is aware that this man is only employed seven and a half months in the year; and whether, in view of the high cost of living at Kew, he will increase this man's wage to the old rate of 27s. per week?

The wages paid to the cycle shelter attendant at Kew are the same as when he was appointed last year, namely, 21s. per week with uniform. His predecessor was paid at an exceptional rate of 27s. per week. The wages now paid are the same as in the ease of men employed for similar duties in the London parks, and I am not aware of any special circumstances which would justify an application to the Treasury for an increase. I will consider further the point raised in the second part of the question.

asked the President of the Local Government Board when he will make known his decision respecting the Local Government Board inquiry held at Manchester on the 9th December last and the following days in the matter of a proposed amalgamation of the Poor Law areas of the Prestwich union, and the township of Manchester, and the township of South Manchester?

The decision of the Local Government Board will be communicated to the guardians to-day.

asked the President of the Local Government Board whether his attention has been called to the desirability of issuing Regulations specifying the amount of boric acid or other permissible preservative which may be used in cream, in view of the fact that the Regulations of the Board, dated 1st August, 1912, contemplated the use of such preservatives; and whether he proposes to take any action in the matter?

As I explained in reply to questions yesterday, I am in consultation with my right hon. Friend the President of the Board of Agriculture on this matter.

asked the Postmaster-General if he is aware that, since the award of 1907 regulating the wages of mail-cart drivers, an agreement has been come to under the auspices of the Board of Trade which embodies more favourable rates of pay to men similarly employed; and whether he can see his way to apply such conditions to drivers in the service of the Post Office?

The Postmaster-General in 1907 laid down wages for the drivers of horse-drawn mail vehicles in London, which were to be regarded as complying with the Fair-Wages Clause in Post Office contracts, only because it seemed impossible to say that there was at that time any fair wage recognised by employers and men. I am aware that since that date an agreement has been come to, and it was not without regard to the terms of that agreement that I expressed myself as satisfied that the present conditions of employment of the mail-cart drivers in London comply with the Fair-Wages Clause.

also asked whether the postmen employed in the Eastern, Central, and other district offices in London perform approximately 50 per cent. of their work indoors, on sorting and other indoor duties?

The answer to the hon. Member's question is in the affirmative, taking the average of the whole of the London district offices.

asked how many auxiliary postmen are employed at Class V. provincial offices; and whether the increase of ¼d. an hour granted to these men will only average 7½d. per week and not 1s.?

The approximate number of auxiliary postmen and post-women employed at Class V. provincial offices is 10,910, and the increase of ¼d. an hour granted to these officers will, on the basis of an estimated average weekly attendance of twenty-four and a-half hours, amount to slightly more than 6d. a week. The position will, however, be altered by the operation of the minimum wage concession, which I announced when introducing the Post Office Estimates.