asked the Prime Minister when the proclamation of neutrality in the war between Austria-Hungary and Servia will be issued for the guidance of subjects of His Majesty in all parts of the world, especially of governors and administrators?

I can make no statement on this subject at present.

asked the Chancellor of the Exchequer whether any part of the additional million for the purpose' of National Health Insurance will be used for maternity benefit?

The answer is in the negative.

asked the hon. Member for St. George's-in-the-East what is the number of women who are entitled to maternity benefit under the National Insurance Act if they are con-lined?

All insured women and the wives of all insured men are entitled to maternity benefit under the National Insurance Act. The respective numbers of women of all ages are estimated to be 4,077,000 and 5,000,000.

asked the hon. Member for St. George's-in-the-East, as representing the Insurance Commissioners, whether any estimate can be given of the number of women, below the Income Tax limit themselves or whose husbands are below the Income Tax limit, who on confinement cannot get maternity benefit under the National Insurance Acts by reason of the fact that neither they nor their husbands are insured under those Acts?

The number of married women in the category mentioned in the question who are not entitled to maternity benefit because neither they nor their husbands are insured is estimated to be 456,000.

asked the hon. Member for St. George's-in-the-East, as representing the Insurance Commissioners, whether he can give the number of approved societies and branches in England, Scotland, Wales, and Ireland, respectively, which have ceased to transact business under the National Insurance Act, in addition to the 317 societies and 722 branches which had so ceased in England at the time of the Report for 1913–1914 on the administration of the National Insurance Act?

I am making inquiry, and will communicate with the hon. Member.

asked the hon. Member for St. George's-in-the-East if he will state in how many approved societies and branches was there a deficiency on administration account for the year ended 11th January, 1914; and whether a special levy upon members to make good such deficiencies by extra contributions has yet been made in accordance with the National Insurance Act, 1911?

Societies are not required to report cases in which deficiencies are duly made good by levies or otherwise, and it is too early for the Commissioners to have reports from the auditors as to cases in which societies having deficiencies in respect of the period stated have omitted to remove them. The information asked for is therefore not available.

asked the hon. Member for St. George's-in-the-East if he is aware that the Insurance Commissioners have declined to allow the London Insurance Committee to supply trusses and other surgical appliances when ordered on medical advice for insured persons; and will he suggest that the Commissioners should at once sanction the supply of such appliances as and when required?

The medical and surgical appliances which may be supplied as part of medical benefits are those prescribed in the Second Schedule to the Regulations. Neither the Commissioners nor the insurance committees have any power to sanction the provision of any appliances not included in the Schedule.

asked the Chancellor of the Exchequer, in reference to the valuation case, Home, 245, in what manner is a taxpayer expected to co-operate in ascertaining the amount due to him; whether the allowance in this case was in fact more than 40 per cent. of the Undeveloped Land Duty demanded; on what date was the occasion valuation finally settled; when will particulars of it be furnished to the taxpayer; and will he have any right of objection to the particulars?

Prior to the issue of notice of assessment to Undeveloped Land Duty, an opportunity is afforded to the taxpayer to bring before the Commissioners any objections he may have to the proposed assessment, and to claim any deductions, of his title to which they may not be aware. In the case referred to, the deduction made for years subsequent to 1910–11 in respect of agricultural value is more than 40 per cent. of the original site value. The valuation on the occasion of the sale to the present owner is not yet settled. A copy of the valuation, when recorded, will be sent him in response to his application, but its receipt will not carry a right of objection.

asked the Chancellor of the Exchequer the quantity of tea taken out of bond for the year ending 31st March, 1900, to the same date 1914, the amount of duty charged in each year, and the receipts therefrom?

The figures for the years ended 31st March, 1900 and 1914, are:—

Year ended 31st March.		Quantity retained for home consumption.	Rate of duty.	Receipts.
		lbs.	per lb.	£
1900	…	273,508,054	4d.	4,628,946
			6d. from 6th March, 1900.
1914	…	312,350,927	5d.	6,498,816

For the intervening years I would refer the hon. Member to the figures published in the Reports of the Commissioners of Customs and Excise for 1909–10 and 1912–1913 (Cd. 5302 and 6993).

asked the Chancellor of the Exchequer the amount realised in each financial year by the tax upon sugar since it was imposed, with the amount of duty for each year?

The particulars are as follows:—

Year ended 31st March.		Net amount received.
		£
1902, from 19th April, 1901.	…	6,463,718
1903	…	14,567,310
1904	…	5,809,444
1905	…	6,203,628
1906	…	6,280,593
1907	…	6,367,675
1908	…	6,842,320
1909	…	3,236,680
1910	…	3,024,495
1911	…	3,026,254
1912	…	3,127,024
1913	…	3,109,122
1914	…	3,328,535

Rates of Duty.
—	To 17th May 1908.		On and 18th May, 1908
	S.	d.	s.	d.
Sugar of a polarisation, exceeding 98 degrees the cwt.	4	2	1	10
Sugar of a polarisation not exceeding 76 degrees the cwt.	2	0	0	10

With corresponding rates for sugar polarising between 76 degrees and 98 degrees, and for molasses, foreign and home-made glucose and saccharin, and articles made with sugar or other sweetening matter. The rate for foreign glucose was increased 6d. a cwt. on the 17th June, 1902, and reduced 6d. a cwt. on the 1st July, 1903, in connection with the Corn Duties.

asked the Chancellor of the Exchequer whether any, and, if so, what part of the sum of £250,000 which it is estimated will be received under Clause 5 of the Finance Bill represents Super-tax in respect of foreign investments?

No part of the estimate of £250,000 represents Super-tax, inasmuch as assessments to that tax are required to be based upon the statutory income of the preceding year, which would not include any income brought into charge for the first time by Clause 5 of the Finance Bill.

asked the Chancellor of the Exchequer whether his attention has been called to the provisions of the new French Income-tax law relating to married persons and cases where more than one person is maintained in a household; and whether he will lay a translation of the French law upon the Table of the House as a Parliamentary Paper?

The answer to the first part of the question is in the affirmative. I understand that a copy of the law referred to will be available in due course in the Library of the House.

asked whether the assessment to Income Tax for 1914–15 on income from possessions will be based on the average income which accrued due in each of the three preceding years?

Income Tax in the case referred to in the question is calculated on the average amount of income "arising" or "accruing" during the three preceding years, irrespective of the amount of income which "accrued due," or, in other words, became payable, during that period.

asked the Chancellor of the Exchequer why the presentation of Supplementary Estimates, which differ most materially from his Budget Statement and his statement on the Finance Bill, has been delayed until after all opportunity for their discussion has gone by?

I am not aware that any delay has occurred.

asked whether it is proposed to present any Supplementary Estimates in respect of the £80,000 for valuation referred to in the final and amended balance sheet for 1914–15 contained in Cd. 211 and 293, respectively?

The answer is in the negative.

asked why the additional sum of £45,000 is required for the Inland Revenue Department; what is the number of new officials which it is estimated will be employed; what will be their respective salaries; and whether they will be employed in the Land Valuation Office, or in what other branch of the Inland Revenue?

The sum in question is required in connection with the large increase of work involved in the Income Tax, Super-tax, and Death Duties provisions of the Finance Act. The branches of the Inland Revenue principally affected are the tax surveying branch, the staff attached to the Special Commissioners, and the Estate Duty office. The details of the additional staff to be allotted to these branches has not been finally settled; but the method of recruitment and rates of salary will be those now in force. No provision for valuation staff is included in the sum of £45,000.

asked the Chief Secretary for Ireland when the appointments of assistant revising barristers in Ireland will be published; and if he will undertake that the names will be communicated to the House during the Session?

The list of assistant revising barristers for the forthcoming revision was published in the "Dublin Gazette" of the 31st ultimo.

asked the President of the Board of Education whether he has received reports of grievances of clerks employed by the Central Welsh Board; whether he is aware that certain clerks have been forced to work twelve hours a day on four days in one week; and whether he will appoint a Committee to inquire into all departments of the Central Welsh Board's administration?

I have not received any such reports as are referred to, but I am communicating with the Central Welsh Board. With regard to the last part of" the question, I cannot add anything to the answer which I gave to the hon. Member on 27th July.

asked the Secretary of State for the Colonies if he can now give detailed information regarding reduction of taxes on the india-rubber production in the Straits Settlements and the Malay States?

Yes, Sir. As regards the Straits Settlements, where no export duty is levied, no change has been made. It is not possible to give the details as to the changes in the Federated Malay States within the limits of an oral answer, but I will send my hon. Friend a copy of a letter written at my direction which contains full details.

asked the Under-Secretary of State for India whether at present the chancellor of all the universities in India, except the University of Calcutta, is the governor or lieutenant-governor of the province concerned; whether at the present time the Governor-General of India is chancellor of the University of Calcutta; and whether, in the event of a new University Bill being introduced, the Secretary of State will consider the desirability of substituting the Governor of Bengal as chancellor, so as to make the constitution of the University of Calcutta conform with that of the other universities of India?

As regards the first and second parts of the question, I would refer my hon. Friend to the statement in Paragraph 111, page 44, of the Sixth Quinquennial Review of the Progress of Education in India, which has recently been presented to Parliament (Cd. 7,485). The case of the Calcutta University is exceptional, inasmuch as it includes among its affiliated Colleges institutions from four distinct provinces, viz., Bengal, Bihar and Orissa, Burma and Assam. The Secretary of State has no reason to think that the University of Calcutta desires to lose the distinction of having the Governor-General as Chancellor.

asked the Under-Secretary for India, whether he is aware that the late Major-General Thomas Warren Mercer performed long and meritorious service in India, and in particular instituted the Hankeen system, and thereby conferred benefits upon the whole of the Empire of India, as well as other useful reforms in relation to sanitation and the organisation of medical administration among the people for which he was specially commended by the late Governor of the Punjab Province; whether, in respect of those services, any sum of money or Grant has ever been made over and above his Service pay; and whether he is aware that during his military service Major-General Mercer took part in the second Punjab campaign, and was present at the engagements and battles at Ramnugger, Sadoolapore, Chillianwalla, and Goojerat?

The services of Major General Mercer both in the military and civil spheres were appreciated and recognised by the Government. I am unable to say whether he received any special grant.

asked the Under-Secretary for India whether he is aware that a petition was presented in July, 1911, by the widow of Major Thomas Warren Mercer, on behalf of herself and daughter, that some provision might be made having regard to her necessitous condition, and that such petition was supported and signed by, among others, the late Duke of Argyll, by three Field Marshals, all former Commanders in Chief of India, namely, Field Marshals Earl Roberts, V.C., K.G., etc., Earl Kitchener, K.T., G.O.B., etc., and the late Sir George White, V.C., G.C.B., etc.; and whether, having regard to this support and to all the circumstances of the case, the Secretary of State will make some compassionate grant to Mrs. Mercer either out of Lord Clive's Military Fund or other fund at the disposal of the Secretary of State in order to relieve her need?

I have been unable to trace the particular petition referred to; but the case of Mrs. Mercer has on several occasions been fully considered by the Secretary of State for India in Council in all its aspects, including the services of her late husband. There is no special fund at his disposal from which assistance could be given; and he has been unable to find any ground on which a special grant, which would have to be defrayed from Indian revenues could be justified.

asked the Secretary of State for the Home Department, if he is aware that all employers in Newport (Mon.) engaged in ship repair work are working the apprentices excessive overtime, sometimes all night and on Sundays as well, in order to do the work of repair-gangs of men now on strike; and if he will cause inquiry to be made and enforce compliance with the Factory Acts?

The inspector reports that apprentices have been employed overtime by certain firms, but that in every case save one the apprentices in, question have been over eighteen years of age, so that the provisions of the Act in regard to the employment of young persons did not apply. In the single case where young persons have been worked overtime in contravention of the Act, legal proceedings are being taken against the employer.

asked the President of the Local Government Board whether he has had any complaints regarding the violation of the building by-laws and the Public Health Acts by certain builders who are erecting houses at the Garden City, East Preston; and, if so, whether he proposes to take any action in the matter?

I understand that the rural district council have recently received a complaint that certain by-laws with respect to buildings had not been complied "with, and that the matter is receiving the attention of the council. The information in my possession does not, however, enable me to say whether the buildings in question are on the estate referred to or not. The Board received in January last a complaint that a nuisance was likely to be created by the discharge of sewage into a sump-hole on the beach, but the Board were informed that no sewage had been so discharged, and that there was no nuisance of any possibility of one at that time. The Board have also received a complaint with regard to a sewer in this district, and I am suggesting, in the first instance, that the matter should be brought under the notice of the rural district council.

asked the Postmaster-General whether his attention has been called to the petition presented by the Burnley Smallholders' Association, consisting of over 30 householders and others in the neighbourhood, for the establishment of adequate postal facilities in the district; whether he is aware that at present there is only one delivery of letters a day, and that the nearest place where letters are collected is about a mile distant from the holdings; and whether, in view of the fact that these holdings were established by the Burnley Corporation under the provision of the Small Holdings Act, and that adequate postal facilities are necessary to their success, he will make further inquiries into the matter with a view to providing a better service?

I have received the Petition from the Burnley Smallholders' Association, and regret to find that the existing postal service at the Small Holdings, Burnley, is barely self supporting, and that the additional expense of providing the further facilities asked for by the Association would not be warranted.

asked the President of the Board of Trade, if his attention has been called to the claim of Mr. C. W. Wright for arrears of pay due to him in connection with his services as local agent for the Board of Trade labour exchanges and unemployment insurance at Penge; whether he is aware that it was arranged on Mr. Wright's appointment that his remuneration should be based on the number of unemployed books current in the area of the agency at the end of the year upon a fixed scale; that subsequently his appointment as local agent was determined, and he received a fresh appointment as a temporary clerk at the Anerley Road Exchange; that on 13th November, 1913, the Board of Trade sent Mr. Wright an order for £42 5s. 10d. in full satisfaction of his claim for remuneration while acting as local agent; that this offer was refused and the Board of Trade in February, 1914, offered to pay a further sum of £10 10s. 8d. if accepted in settlement; if he can state why, if the first amount offered represented all that Mr. Wright was entitled to, the offer of a further sum was made to him; on what basis these proposed payments were calculated; what amount was due to Mr. Wright at the time his appointment as local agent was terminated on the scale of pay laid down in the Board's letter of 21st January, 1913; and if he will explain the grounds upon which Mr. Wright was discharged from his employment as temporary clerk shortly after he submitted a petition through his solicitors with regard to the payments properly due to him?

Mr. C. W. Wright was employed as local agent for unemployment insurance in Penge for a period of nine months, from 22nd January, 1913, to 21st October, 1913. The total remuneration payable to him for that period was £100 13s. 4d. Of this sum, £58 7s. 6d. has been paid. The balance of £42 5s. 10d. has been offered to him, but refused. The remuneration referred to above is based upon the number of unemployment books for the year 1912–13 estimated to be current in the area of the agency at 14th July, 1913. Such books should, in accordance with the Regulations, be returned to the local agency and exchanged for new ones within a week of that date. As, however, there has been some delay in returning books, the Board are prepared to treat all books exchanged up to 14th October, 1913, as current in the area of the agency at 14th July. The local agency was terminated on 21st October, 1913, because Mr. Wright was no longer in a position to provide the accommodation he had undertaken to provide. Accordingly no notice on the part of the Board to terminate the agency was required. With a view, however, to avoiding any possibility of hardship to Mr. Wright, the Board, in lieu of any notice, offered, and Mr. Wright accepted, a temporary appointment as clerk in the Labour Exchanges and Unemployment Insurance Department at a salary of 35s. a week. This appointment was for a period not exceeding three months in the first instance, but Mr. Wright's services were, in fact, retained until 2nd May, 1914, when they were terminated owing to a reduction of staff, affecting not Mr. Wright only, but many others. The sum of £10 10s. 8d. is the difference between what Mr. Wright would have received for three months, from 22nd October onward, if he had continued as local agent, and what he did, in fact, receive as temporary clerk. This sum of £10 10s. 8d. was offered to Mr. Wright in addition to the sums of £58 7s. 6d. and £42 5s. 10d., to which I have already referred, in order to remove all possible ground of complaint on Mr. Wright's part.

asked the President of the Board of Agriculture whether he is aware that many complaints have been made respecting the injuries received by livestock in railway transit; and whether he will cause inquiry to be made with a view to preventing cruelty and casualties?

The Board recognises the importance of protecting livestock as far as possible against injury during transit, and I am sending my hon. Friend a memorandum showing the steps which have been taken with this object in view. Very few complaints on this subject have been made to the Board recently.

asked the Secretary for Scotland if he is aware that boys from the Paisley and Greenock industrial schools are being employed on the Perthshire fruit farms from very early in the morning till late in the afternoon and marched after their day's work in the fields to play their brass band in the public parks for the, amusement of the public; if he is aware that these boys get nothing extra for their work, although profits are being made by the owners of the farms; is he in a position to give some protection to these boys; and will he take some steps to have a full inquiry into the labour and other conditions on these farms as well as the conditions of the industrial schools?

I am aware that boys from the Kibble Institution, Paisley, and the Greenock Industrial School are engaged in fruit-picking on a farm in Perthshire. The remuneration for their services, which is at the same rate as that of adult pickers on other farms, is paid to the schools and is applied as part of their funds towards the maintenance of the boys. I am inquiring as to the conditions under which the boys work, and inquiry is also being made by the Departmental Committee on Reformatory and Industrial Schools within whose terms of reference the matter falls.