asked the Secretary to the Treasury what deduction for Income Tax will have to be made by public companies for the twelve months, 1st January, 1914, to the 31st December, 1914, payable 5th January, 1915, in view of so little time being available to make out dividend warrants, and seeing that the Act is not thoroughly understood by the legal profession at present; and whether three months of the year will be at 1s. 2d., eight months at 1s. 3d., and one month at 2s. 6d., or an average of 1s. 4d., which would be the rate to be deducted on the dividends payable on the 5th January, 1915?

I have asked the Inland Revenue Department to send the hon. Member a copy of a Memorandum on the subject of Income Tax Deductions which will be issued by them very shortly. This Memorandum will be brought to the notice of all public companies.

asked the President of the Board of Trade what, up to the 1st November, 1914, was the total value of the steamships (other than trawlers) entered in the war risks insurance associations; the total value of the vessels entered in such associations which were detained in enemy's ports on the outbreak of war; the total value of the vessels entered in such associations which have been captured or destroyed on voyages which were current on the outbreak of war; the total value of the vessels entered in such associations which have been captured or destroyed on voyages started after the outbreak of war; the total amount of premiums received by such associations under the Government insurance scheme since the outbreak of war; the total amount of the premiums received by the Government Cargo Insurance Office; and the total of the losses of cargo insured by the Government Cargo Insurance Office?

I do not think the time has yet come for publishing detailed figures with regard to the working of the insurance scheme. The scheme has only been in force for sixteen weeks, and many of the risks have not yet run off.

asked the President of the Board of Trade what was the average price of wheat in London and Berlin during the months of August, September, and October, respectively?

The average "Gazette" price of British wheat per imperial quarter in London was 36s. 6d. in August, 39s. 2d. in September, and 38s. 10d. in October. The average declared value of wheat imported into London was 36s. 1d. in August, 37s. 6d. in September, and 41s. 4d. in October. In Berlin, the average official price of wheat per imperial quarter was 48s. 2d. in August, 51s. 3d. in September, and 54s. 9d. in October.

asked the Secretary of State for the Home Department whether His Majesty's Government are permitting the importation under licence of brewers' sugar notwithstanding the general prohibition of the importation of sugar; and, if so, why the brewing industry should be specially favoured?

Raw sugar which is destined for conversion into invert sugar as used in brewing is being admitted under licence. The reason is that the admission of such sugar into our market could not in any way facilitate trading with the enemy, which it was the object of the prohibition to prevent.

asked the Home Secretary whether, in view of the enlistment of men engaged in the wire trade, and consequent reduction of production, he will consider the propriety of giving special permission for the employment of young persons at night in the process of continuous wire-drawing, it being impossible, in view of the course of manufacture, to employ hands in the day whose employment is forbidden at night, and consequently difficulty being created in supplying Government and other trade orders?

This matter is at present receiving consideration. I may mention that several Wire Works have been granted orders under Section 150 of the Factory and Workshop Act, 1901, permitting them to employ male young persons temporarily on night shifts in the process of continuous wire-drawing for the purpose of accelerating the work being done under Admiralty and War Office contracts, and I am prepared to entertain further applications for such orders in any similar cases.

asked the Home Secretary whether newly-naturalised Germans are permitted to serve as special constables; whether he is aware that at Hampstead one such, who speaks English imperfectly, was enrolled, but, in consequence of the protests of his colleagues in the force, refrained from acting; whether he is aware that, at the direction of headquarters, the local inspector was compelled to employ him, and that, as a result, one member of the force has already resigned and others threaten to do so; is he aware that in West Hampstead another German has been promoted to the rank of sergeant; and will he take steps to prevent the enrolment of such persons?

The hon. Member appears to have been misinformed. No newly-naturalised German has been appointed a special constable at Hampstead, nor has a German been appointed a sergeant at West Hampstead. A British-born subject of German descent who had previously served five years in the Honourable Artillery Company has, however, been appointed sub-inspector of Special Constabulary at the latter place.

asked the Prime Minister, if it is according to instructions that Custom House officials, when demanding letters at Home ports from passengers arriving in England for purposes of censorship, place no official stamp or other notification on such letters to show that they have been opened by the Censor, and return the letter to the passenger conveying it without re-closing it in any way; and, if so, will he cause instructions to be given that Customs officers, or others, performing this censorship shall, when opening a letter, stamp the same and re-seal it before handing it back to the passenger who may be conveying it?

The Prime Minister has asked me to reply to this question. I will give instructions to give effect to the hon. Member's suggestion so far as practicable.

asked the Chancellor of the Exchequer whether he proposes to secure any and, if so, what contribution towards the costs of war from those who own valuable shares in companies and corporations paying little or no income, or own valuable pictures and similar property not yielding income, and who consume neither beer nor tea?

I can make no further statement with regard to the proposals for taxation contained in the Finance Bill.

asked the Postmaster-General if he is aware that a telegraphist serving at Home in the Territorial Force suffers a deduction from his civil pay, although he may have volunteered for Foreign service, whilst a telegraphist who joins the Regular Army receives full civil pay while still serving at Home; and whether he will take steps to remove this difference of remuneration?

I am writing to the hon. Member on this subject.

asked the Under-Secretary of State for War why applications from telegraphists serving at home in the Territorial Force (signal companies) for transfer to signal units of the Regular Army are being refused, whilst telegraphists are being drawn from the public services for enlistment into the Regular Army?

As already explained, Territorial, soldiers are not being discharged for the purpose of enlisting in the Regular Army.

asked the Under-Secretary of State for India whether he is aware that when the Indian troops landed in France chargers which accompanied officers from India were bought up at £30 apiece, which price has not yet been disbursed to the sellers; and, if so, whether he will arrange for speedy discharge of this debt?

The hon. Member might call the attention of the War Office to the matter, as it is one with which that Office and not the India Office is concerned.

asked the Under-Secretary of State for India whether he is aware of the hardship entailed under the Indian Family Pension Fund, to which officers are compelled to subscribe, and the returns on which are out of proportion to the numbers subscribing; is he aware of the hardship of the Income Tax rules under which, if officers draw more than one month's pay on a single pay bill, as sometimes must happen, they are charged Income Tax, although the individual pay of each of the two months is under the taxable limit; has his attention been called to the inadequacy of our horse allowance, namely, Rs.30 a month, when a pony costs Rs.800, and saddlery, groom, and feed have to be paid for, even on service; is he aware of the hardship of the payment of bandmasters by officers from their pay, while in the case of the British Services the Government bear the charge, which amounts to Rs.300 a month and a house, and the hardship involved in the payment by the officers concerned for rations and transport; and will he take steps to have these alleged grievances abolished?

With regard to the first part of the question, the rules of the Indian Military Service Family Pensions were recently examined by a Committee of which Lord Welby was Chairman, and the late Sir George Hardy, the eminent actuary, was a member. The Committee's Report does not support the suggestion that the returns to beneficiaries are out of proportion to the payments by subscribers. As to the second part, the Secretary of State is not aware of any such provision in the Income Tax rules as that referred to. He will inquire whether in practice deductions are made in such a way as to have the effect suggested. The Secretary of State is not aware that the allowance of Rs. 30 per month is insufficient to meet the expenses which officers of the Indian Army are called upon to bear for the maintenance of chargers in the field, and has received no representatians on the subject. The maintenance of regimental bands in the Indian Army is entirely left to the officers themselves, and the scale on which contributions are made is within their discretion. As regards rations and transport the Secretary of State is not aware that officers of the Indian Army serving on the Continent are being charged for transport, and has not received any representations against the usual payment for rations.

asked what provision, if any, has been made for the dependants and for the permanently disabled, or for the dependants of those killed, of the Indian Native troops who are serving in the present War; and whether the charge for this is to be borne by the Indian Government or by the British Exchequer?

The provision made by Government for disabled Indian officers, soldiers and followers will be found fully stated in Army Regulations, India, Vol. I., paragraphs 1044–1061, and the provision for dependants of the killed in paragraphs 1062–69. The adjustment as between the British and Indian Exchequers on account of the charges for pensions and gratuities granted under these regulations will be governed by the Resolution of Parliament regarding the incidence of expenditure on the Indian Expeditionary Forces.

asked the Under-Secretary of State for War whether the Barnsley battalion of the York and Lancaster Regiment is a Regular battalion; if so, will he say why the provision of necessaries for it is not on the same footing as for other Regular battalions; and, if such is not the case, whether the men who joined it in the belief that they were to become Regulars are at liberty to transfer to Regular battalions?

This is a regular battalion for the raising, housing, clothing and administration of which the Mayor of Barnsley has accepted the responsibility until such time as it is taken over by the War Office. So far as is known, the necessaries supplied to it (which are paid for from Army Funds) are precisely the same as those furnished to other Regular battalions.

asked the Secretary to the Treasury whether it is intended, during the continuance of the War, to proceed with the recommendations of the Royal Commission on the Civil Service?

Any change involving extensive reorganisation of Government Departments is, unfortunately, impracticable at the moment, but consideration of the Report by His Majesty's Government will proceed so far as circumstances permit.

asked the Secretary to the Treasury whether those boy clerks and assistant clerks who are serving with the forces, and who have been declared successful in the recent second division clerk's examination, will receive their appointments as second division clerks in order of merit as indicated by the result list, notwithstanding the fact that they are unable to take up their appointments until they are released for civilian duties?

All candidates above the lowest candidate taken from the list will, if on military or naval service, receive their appointments as second division clerks on their return from service, subject to the usual inquiries by the Civil Service Commissioners.

asked the Chancellor of the Exchequer if he is aware that the firm of A. Guinness, Son, and Company, Limited, brewers, have, in consequence of the Finance Bill, increased their price for extra stout to retailers by the sum of 21s. 4d. per barrel of thirty-two liquid gallons; whether he is aware that the gravity of this stout is 51 degrees; if the actual increased taxation on Messrs. Guinness is therefore only 13s. 11d. per barrel; whether this price will reduce the retailer's profit on each barrel by 10 per cent.; and whether the Government have any power, by refusing the rebate of 2s. per barrel or otherwise, to prevent a firm of brewers from putting on an extra charge over and above the amount necessary to cover the cost of the new duties, and by so doing not only sweeping away the margin calculated by him to provide the retailer with a set-off for the reduction of consumption but inflicting an actual decrease of profit by 10 per cent. on each barrel sold by him?

I am not in a position to cheek the figures quoted in the first four parts of the question, but I venture to doubt if they are correct. As regards the last part of the question, the Government have no control over the prices charged by brewers for beer sold to their customers, nor have they any power to refuse the rebate of 2s. a barrel; but I should certainly deprecate any attempt on the part of the brewer (were any such to be made) to impose an improper share of the new burden on the retailer.

asked the Prime Minister why a lease of the Island of Herm, renewable at the option of the tenant only, was granted to a German company called the West Bank Liegnitz, Limited, at a rent amounting to £14 a year, and if he can now say the nature of the business carried on by the company and the date of the original lease; if it was leased before that date, the name of the lessee and the date of that lease; if there was a wireless telegraph station on the island; and if it has been, and the date when it was, taken down?

The Prime Minister has asked me to reply to this question. As my right hon. Friend explained in his answer of last Monday, the lease is an old one. It was first granted about the middle of the eighteenth century, and the lessee is entitled to have it renewed every twenty-one years at the same rent and on the same conditions on payment of a fine of three years' rent. The lease has passed through many hands, and came into the possession of the German company by assignment from the previous holders who, I understand, were a community of Trappist monks. I have no information as to the business of the West Bank Leignitz beyond what has been already given. I am informed that after thorough search no wireless station has been found on the island.

asked the President of the Board of Trade if he can state the number of alien masters and officers who possess the Board of Trade certificate as masters or officers of British ships; how many of these are alien enemies; and whether the Board of Trade propose taking any steps to secure that the issue of these certificates is limited to British seamen, in view of the network of communications scattered widespread over the ocean, and seeing that merchant ships are more or less the eyes of the Fleet?

I am unable to state the number of alien masters and officers who at present possess Board of Trade certificates as master, mate or engineer in the British mercantile marine, as deaths of holders of certificates are not necessarily reported to the Board. The average number of certificates of competency issued during the twenty years 1894 to 1913 was 4,682 per annum, of which eighty-nine or 1.9 per cent. were issued to aliens and fifteen or 0.3 per cent. to subjects of the three Governments with which we are at present at war. I may add that steps have been taken to prevent the issue of certificates of competency to subjects of enemy States, and to remove all such subjects from British ships, whether officers or crew.

asked the President of the Local Government Board whether, in view of the fact that the committee of the National Relief Fund has laid down the rule that it only makes grants to relieve distress due directly to the War, his Department is taking any action, either under the Unemployed Workmen Act or by bringing pressure to bear on the Development Commissioners and the Road Board, to have public undertakings put in hand at once, especially in districts such as the East End, of London, where distress, due to unemployment, is very acute, especially amongst working women?

On the outbreak of war the Local Government Board urged upon local authorities the desirability of expediting works of public utility and framing schemes of work which could be put in hand in the event of serious distress from unemployment arising. A considerable number of local authorities have, in fact, prepared schemes for which grants can be made under the Unemployed Workmen Act. The Development Commissioners and the Road Board have also schemes available for the provision of work, and a number of workrooms for employment of women have already been aided under the Act referred to.

asked the Postmaster-General if he can account for the delay in supplying the telephone connection to No. 18, Haslinden Drive, Heaton, Bradford, for which application was made in July last?

I am inquiring into the matter and will write to the hon. Member.

asked the Postmaster-General if temporary sorters employed at Mount Pleasant parcel office who have taken the places of the Regular force, who have joined the Colours, and who were promised that after qualifying in passing two tests in sorting they would receive 30s. per week, are only receiving 26s.; and, if so, if he will see that these men receive the 30s. per week as promised, considering the extra cost of living and expenses incurred in travelling to and from their duties?

I cannot find that any such promise as that to which the hon. Member refers has been given to temporary sorters employed at Mount Pleasant parcel office. The appropriate pay for such officers who are competent to perform two kinds of sorting has been 26s. a week, but in future the pay will be increased to 30s. a week.

asked the President of the Board of Trade the names of the gentlemen who ceased to act as underwriters at Lloyd's during the years 1913 and 1912?

The Board of Trade have no record of the names of the gentlemen who ceased to act as underwriters at Lloyd's during the years 1913 and 1912, but I am informed by the Committee of Lloyd's that the numbers for those two years are twenty and twenty-four respectively.

asked the President of the Board of Trade how many Lloyd's underwriters have complied with the requirements laid down in Schedule 8, paragraphs B and C (1) (b) of the Assurance Companies Act as regards the furnishing to the Board of Trade of a statement showing the extent and character of the business effected by them; and how many Lloyd's underwriters, in lieu of complying with paragraph B (1) (a) and (b), have elected to comply with paragraphs B and C (2) of the Schedule, and supply to the Board of Trade an auditor's certificate in lieu of a full statement showing the extent and character of the business transacted?

No Lloyd's underwriters have furnished the Board of Trade with a statement showing the extent and character of the business effected by them in accordance with Schedule 8 (B) and (C), 1 (b), of the Assurance Companies Act, 1909. Five hundred and forty-four underwriters elected to comply with the alternative requirements contained in Schedule 8 (B) and (C) 2, and furnished the Board with auditor's certificates.

asked the President of the Board of Trade what is the amount of the deposits, if any, furnished in accordance with the Eighth Schedule (B) and (C), 2 (3), of the Assurance Companies Act, 1869, by Lloyd's underwriters as security for the due fulfilment of their fire and accident insurance contracts; the amount of the security furnished in the form of guarantees; whether any of the guarantees which may be furnished as an alternative to a deposit, are given by persons who are not members of Lloyd's Underwriters' Associations; and, if so, to what extent?

The amount of the deposits furnished in accordance with Schedule 8 (B) and (C), 2 (b), of the Assurance Companies Act, 1909, by Lloyd's underwriters as security for claims in connection with fire and accident and other non-marine business is £263,750. The amount of the security furnished in accordance with the provisions referred to in the form of guarantee is £4,436,000. No part of these guarantees has been given by persons other than Lloyd's members.

asked the President of the Board of Trade if he is aware that the form of notice sent to claimants to unemployed benefit informing them of the time and date at which their claim has been set down for consideration at a sitting of the Court of Referees, in case they should desire to be present during its consideration, says that no expenses can be allowed, either in respect of the claimant's attendance or that of his representative; and will he say whether an allowance is made for loss of time, if the workman concerned is in employment and is requested to attend a sitting; and, if so, whether he will consider the desirability of amending the form of notice?

Expenses are allowed if the workman is requested by the Court to attend. In all cases notice of the hearing is sent to the workman, and there are two forms of notice. If the workman is requested to attend, the request is contained in the notice, which also states that expenses will be allowed in accordance with the authorised scale. If there is no request to attend, the notice expressly states that the expenses will not be allowed. I am sending copies of the two forms of notice to the hon. Member.

asked the Vice-President of the Department of Agriculture (Ireland) if he is aware of the need existing in Ireland for an immediate addition to the number of scutch-mill workers; and whether, seeing that this need cannot be adequately met by the training of fifteen scutch-mill foremen, the Department will offer inducements to small farmers' sons to enter as apprentices in the 600 mills in Ulster, which are short of hands, where they could be trained under the superintendence of the flax instructors working in their respective districts?

The Department are aware that there is a scarcity of trained scutch-mill workers in Ireland, and I would refer the hon. Member to the reply which I gave on the 18th instant to his previous question on this subject. Owing to the condition of their funds at present the Department regret that they cannot see their way to act in the manner now suggested.