asked the Chancellor of the Exchequer whether he proposes in the suggested increased taxation of spirits to include in such taxation spirit used in the manufacture of medicine?

I am considering this matter. The Board of Customs and Excise are in communication with the Pharmaceutical Society.

asked the Chancellor of the Exchequer if he is aware that the present method of calculation of liability to Super-tax inflicts injustice in the cases of individuals who were liable to Super-tax while actively engaged in business, but whose incomes on retirement from business through ill-health or other causes falls below the Super-tax limit; whether he is aware that in such cases individuals have since 1909 been charged Super-tax for a year more than the number of years in which they have received an income over the Super-tax limit; and whether he will take steps to prevent the Finance (1909–10) Act of 1910 being administered in such a way as to continue this injustice?

Under the existing law the first year for which an individual's income exceeds the limit above which Super-tax liability commences does not count for purposes of assessment to the Super-tax until the year succeeding. It would obviously be unfair to the Revenue if the last year for which the income exceeded the Super-tax limit were not to form the basis of charge for the year immediately following, as otherwise the recipient of a Super-taxable income would pay Super-tax for one year less than the period of his enjoyment of such income.

asked the First Lord of the Admiralty whether he will consider the possibility of arranging that cadets who have been serving afloat since the outbreak of war may be granted a sufficient period of leave to enable them to visit their relations?

I regret that no special arrangements can be made. Cadets serving in His Majesty's ships obtain leave as opportunity occurs to grant leave to their ships.

asked the Under-Secretary of State for War whether, with regard to proficiency pay for members of the National Reserve called out for duty, two years' service with the Regulars or Territorial Forces are required; whether service with the Territorial Forces has been restricted to war service; and whether he can see his way to allow all service of two years with the Territorial Forces to count for proficiency pay?

For the grant of proficiency pay, two years' service is required. A year's peace service in the Territorial Force must have included attendance at an annual camp for 15 days. Service with the Territorial Force has not, therefore, been restricted to war service, but there is no prospect that the condition as to camp attendance will be modified.

asked the Under-Secretary of State for War whether any prisoners of war or alien enemies are still confined on ships; and, if so, how many ships are so employed?

I would refer the hon. Member to the oral answer I gave to-day to the hon. Member for the Devizes Division.

asked the Financial Secretary to the War Office, having regard to the number of men who go on week-end leave, whether he can state the system of preventing wastage and checking quartermasters' accounts of supplies of drawn rations of bread and meat per thousand non-commissioned officers and men?

Men who go on leave are entitled to draw a cash allowance in lieu of rations. There are adequate checks by which it is secured that the number of rations drawn in kind shall not exceed the number of men actually present.

asked the Secretary of State for Foreign Affairs whether his attention has been called to the sentence of death passed on Private Lonsdale, a prisoner of war, whose wife and family reside in Leeds, for alleged insubordination to German authority; if he can state whether, before the sentence is carried out, it has to be confirmed by the German Emperor; and if he will ask the American Ambassador to the Court of Berlin to intervene with a view to getting Lonsdale reprieved?

The answer to the first part of the question is in the affirmative. It is believed that, before the sentence can be carried out, it must be confirmed by the German Emperor. The United States Ambassador at Berlin is fully cognisant of the circumstances of the case, and may be relied upon to take such action as he properly can on behalf of Private Lonsdale.

asked the Postmaster-General if he is in a position to name the arbitrators to whom the question of paying a war bonus to postal workers is to be submitted; and if he wilt state what classes of postal servants will be affected by these proceedings?

I hope to be able to make an announcement one day next week.

asked the Chancellor of the Exchequer the total amount of repayments made to licence-holders under Section 9 of the Finance Act, 1914 (Section 2), up to 31st January, 1915, in respect of hours during which the sale or consumption of intoxicating liquors was suspended by order or regulations made under the Intoxicating Liquor (Temporary Restriction) Act, 1914, or the Defence of the Realm Acts, 1914?

I am afraid I cannot at present give the figures asked for. The allowances and repayments in question are made by the local Customs and Excise officials, and the total amount is not yet known.

asked the President of the Local Government Board whether he is aware that the West Ham Corporation made an application to the Local Government Board for a loan of £50,000 for the purpose of extending their asylum at Goodmayes; if he is aware that the overcrowding at the asylum is seriously affecting the health of the patients; and if he can give any reasons why permission to obtain the loan has been refused?

The Town Council of West Ham have applied to the Local Government Board for sanction to a loan of £4,532 for extensions at the asylum at Goodmayes. Sanction has not been refused by the Board, but in view of the restrictions upon borrowing by local authorities at the present time, the Town Council have been advised to communicate with the Home Office with a view to ascertain whether they will be able to obtain Treasury approval of the loan if the Board are willing to sanction it.

asked the First Lord of the Admiralty if he will state the date of the arrangement by which eight consultants belonging to the Royal College of Surgeons are paid £5,000 a year in addition to the earnings of their private practices?

I think the hon. and gallant Member will see that this question raises questions similar to No. 36, which my hon. Friend the Secretary to the Treasury has already answered.