asked the President of the Local Government Board whether he has any official information showing that, on 16th June, at Swansea, the Miers estate, which included anthracite coal and other minerals underlying more than 8,000 acres, was sold for £325,000; and what was being taken as the annual value for rating of that estate at the time when it was purchased?

I understand that the estate referred to comprises large tracks of common land not separately rated, and that the workings of the collieries underlying the estate which are separately rated extend beyond the limits of the estate. In the circumstances it is not possible to give the information desired.

asked the President of the Local Government Board whether, in view of the fact that it is now five years since the Commission appointed to deal with Poor Law reported, he can state if and when it is the intention of His Majesty's Government to deal with the question of Poor Law reform?

My right hon. Friend is afraid that he cannot give any undertaking as to the introduction of a Poor Law Reform Bill. I may, however, remind the hon. Member that, since the Royal Commission reported, the Local Government Board by Departmental action have carried into effect many suggestions of the Commission for improving the administration of the Poor Law. Recent legislation also, by dealing with such matters as old age pensions, Labour Exchanges, Trade Boards, mental deficiency, tuberculosis, and insurance against sickness and unemployment, has greatly affected a large part of the problem which the Royal Commission was appointed to consider.

asked the Secretary of State for War whether, seeing that the late Secretary of State for War stated in this House on 1st July, 1913, that it had been decided to remove the restrictions in regard to the wearing of plain clothes in the Southern Command, he will explain why paragraph ( c ) of Southern Command Order 404 has never been cancelled or modified; and, seeing that, as a result of that paragraph, non-commissioned officers below the rank of colour-sergeant and men of good character are in fact unable to obtain permission to wear plain clothes when on pass at their stations, whether he will take steps to carry out the pledge of the late Secretary of State for War by removing the restrictions in regard to the wearing of plain clothes by such noncommissioned officers and men?

The undertaking given by my right hon. Friend was fulfilled by the issue of Southern Command Order No. 684 dated 23rd June, 1913. Paragraph ( c ) of Southern Command Order No. 404 dated 16th April, 1913, is in accordance with the provisions of the King's Regulations.

asked the President of the Board of Agriculture whether the attention of the Law Officers or other legal advisers of the Board of Agriculture before and in connection with advising of the restriction of the landing of cattle from any part of Ireland was directed by the Board to the remarks of the then Lord President of the Council in the Debate on the introduction of the Contagious Disease of Animals Act of 1878, of which Act the Act of 1894 in every relevant respect, except its addition of a special Section, Section 66, to make provision for securing uniformity between Britain and Ireland, is merely a consolidating re-enactment as a Bill?

The remarks to which my hon. Friend refers were considered by the legal advisers of the Board.

also asked whether the Board, before making Orders either in the present year or in 1912 prohibiting or restricting the landing of cattle from any part of Ireland on account of the existence of foot-and-mouth disease in some part of Ireland, sought the opinion of the Law Officers of the Crown as to the existence or otherwise of legal warrant for such Orders?

The answer is in the negative.

asked the Under-Secretary of State for India whether he can now make any statement regarding the granting to the British Service officers serving in India of an increase of pay corresponding to that granted to officers serving at Home and in the Colonies?

The following is the new scale of pay for British Service regimental officers serving in India, with effect from 1st January, 1914:—

— Royal Horse Artillery. Cavalry. Royal Artillery and Royal Engineers. Infantry. Rs. permensem. Rs. permensem. Rs. permensem. Rs. permensem. Second-Lieutenant … … 300 300 250 250 Second-Lieutenant, if commissioned from ranks … … 350 350 300 300 Lieutenant … … 350 350 300 300 Lieutenant, if commissioned from ranks … … 375 375 325 325 Lieutenant, after six years' service … … 375 375 325 325 Captain, on promotion … … 485 485 435 435 Captain, after three years' service as such and twelve years' total service … … 530 530 480 480

asked the Chancellor of the Exchequer what was the amount of the taxes on food per head of the population in 1895, in 1905, and in 1913?

The amount of the taxes on food per head of the population are as follows:— Years ended 31st March. Amount per head of the population. s. d. 1895 2 2.79 1905 7 2.83 1913 4 6.02

asked the Chancellor of the Exchequer what is the number of persons that it is estimated will pay Income Tax under Clause 6 of the Finance Bill; and what is the estimated amount of their payment?

The number of persons who will be entitled to relief in respect of their unearned income under Clause 6 of the Finance Bill is estimated at some 670,000. The amount payable in respect of that income in a full year would be roughly £1,630,000.

asked the Chancellor of the Exchequer whether he is aware that Section 5 of the Finance Bill, by its suggested supersession of the Income Act of 1842, would inflict injustice on many traders in foreign countries at present domiciled in the United Kingdom, inasmuch that those of such traders who

are partners in a business in India, for example, which is being carried on as a limited company would have to pay Income Tax on the full amount of the income, whether the income has been or will be received in the United Kingdom or not, while those traders domiciled in the United Kingdom who are partners in a business carried on in India would only pay Income Tax on such proportion of their income as is received in or brought to the United Kingdom; and whether he will accordingly take steps to remedy this grievance?

My right hon. Friend the Secretary of State for India has, I understand, agreed to receive a deputa- tion on the effect of Section 5 of the Finance Bill, and in these circumstances I would prefer to express no opinion on the points raised in the question.

asked the Prime Minister whether he will give the names of the present special Commissioners of Income Tax, the dates of their respective appointments, their re-

Name. Date of Appointment. Scale of Pay. Present Salary. Qualifications. £ £ C. F. Howe 6th Dec, 1907 1,200 1,200 Presiding Special Commissioner since 1911. A Barrister and formerly a Superintending Inspector of Taxes. H. W. Page-Phillips 1st Oct., 1894 850—25—1,000 1,000 Fifteen years' practice as Solictor in family and commercial business, etc. R. J. Martin 12th Oct., 1907 — — Solicitor to the Board of Inland Revenue, Dublin, receiving salary of £1,200 per annum. No additional remuneration for acting as Special Commissioner. A. Craseman 6th Dec, 1907 850—25—1,000 950 Formerly Committee Clerk in the Secretaries' Office, Inland Revenue Department. C H. Rickman 1st May, 1909 850—25—1,000 950 Formerly Superintending Inspector of Taxes. M. B. R. Sturgis 1st July, 1910 850—25—1,000 925 Assistant Private Secretary to Chancellor of Exchequer, 1906–08. Private Secretary to First Lord of the Treasury and Prime Minister, 1908–10. W. J. Braithwaite 1st Jan., 1913 — 1,200 A Barrister and formerly an Assistant Secretary in the Secretaries' Office, Inland Revenue Department. Secretary to the National Health Insurance Commissioners, 1st January, 1912–31st December, 1912. The Commissioners receive no other fees or emoluments of office in addition to their salaries. They are, however, allowed travelling and subsistence expenses when on circuit.

spective qualifications for the office, and the salaries they receive, and what other fees or emoluments of office they receive in addition to their salaries?

The names of the present special Commissioners of Income Tax, the dates of their respective appointments, and the salaries they receive, are as follows:—