asked the Minister of Munitions whether, since his appointment to his present office, he has ordered large numbers of rifles, and also machinery for the making of rifles?

This matter is receiving my careful attention, but it is not considered expedient to make any public announcement on the subject.

also asked the Minister of Munitions whether he has any information that since last Easter large orders have been placed by the French Government and Indian railways in this country for locomotives; whether he has any information that the American locomotive builders are short of work; and, if so, will he ask the French Govern- ment and the India Office to place their orders in America to enable an increased supply of munitions to be made in this country at locomotive works?

I am informed that orders for a certain number of locomotives were placed by the French Government in this country in the middle of May with the sanction of His Majesty's Government, the French Ambassador having certified that the locomotives were required in connection with national defence. I understand that the Indian Government has recently placed an order for some locomotives in this country, after careful consideration by the Secretary of State for India. I am not aware how far American locomotive Arras are short of work. I can assure my hon. Friend that no engineering orders will now be placed in this country on behalf of the Allies or of the Indian Government without consultation with the Ministry of Munitions.

asked the Under-Secretary of State for War whether any soldiers and, if so, how many have been lent to the London County Council for the London Fire Brigade; and, if so, whether the council have given any guarantee as to improvement of service, so that the soldiers can be released for their own work?

I am not aware that any soldiers have been lent for this purpose.

asked the Under-Secretary of State for War when a full list of casualties incurred at the Dardanelles, up to and including 6th June, will be given to the public?

My right hon. Friend the Prime Minister has already given a figure up to 31st May. Further statements on this matter must depend upon circumstances.

asked the Postmaster-General whether he will consider the possibility of expediting the delivery of letters from those serving in the Dardanelles to their relatives in England?

I understand that at the outset considerable difficulties were experienced by the military authorities in organising a rapid postal service from the Mediterranean Expeditionary Force. These difficulties are being steadily overcome, and there has been a considerable improvement recently.

asked the Under-Secretary of State for War whether an ex-sergeant-major, with long service with the Colours, who re-enlists and is given office-work at Home is entitled to wear his old badges of rank when off duty?

Re-enlisted soldiers wear the badges of the rank in which they are serving, irrespective of the rank they may have held in any former period of service.

asked the Under-Secretary of State for War whether, considering the prospective value to the nation of this year's potato crop, steps will be taken to prevent small immature potatoes being supplied in large quantities to military camps as the result of pressure being put upon Government food contractors?

Potatoes are not issued to the troops as rations, but they are on sale in regimental canteens. It is under consideration whether steps should be taken to prevent the sale of immature potatoes in canteens.

asked the Secretary for the Colonies whether, in view of the proposed visit of the Prime Minister of Canada, an opportunity will be given to the Prime Ministers of all the self-governing Dependencies of the Crown to assemble at an early date in London for purposes of conference with regard to the conduct of the War?

If the Prime Minister of Canada or the Prime Minister of any other of the self-governing Dominions comes to London the Government will gladly take advantage of the opportunity for discussion afforded by the visit, but, as was explained by my predecessor in reply to a question regarding the Imperial Conference on 14th April, I do not think that anything of the nature of a full conference is possible at present.

asked the Attorney-General whether, in view of a recent decision in the Courts, he will introduce legislation at an early date rendering it impossible for the future for German subjects to register themselves as an English company and enjoy the privileges secured to subjects of the Crown under the English Companies Acts?

I refer my lion. Friend to an answer given by me on the 22nd June last to a question put to me by my hon. and learned Friend the Member for York, and also to an answer given by my predecessor on the 6th May in answer to a question by my hon. Friend the Member for Brentford. German subjects cannot during the War register themselves as an English company, and as to existing corporations, the difficulty is to find some means of preserving the rights of shareholders who are British, Allies, or neutrals.

asked the Secretary to the Treasury whether Income Tax upon dividends received abroad and brought Home is chargeable at the rate of the day upon which the taxpayer received the money abroad or at the rate of the day upon which the money was received at I Home; whether taxpayers can pay their Income Tax upon each remittance as and when received; and, in the event of dividends being reinvested abroad, is the Income Tax payable at the rate of the day upon which the taxpayer received the money abroad?

Dividends of foreign or colonial companies payable through an agent in this country are subject to taxation by deduction at the rate in force at the time when the paying agent is entrusted with funds for their payment, and the like dividends not entrusted to an agent in this country for payment, but realised in the United Kingdom through bankers, coupon dealers, or other persons, are subject to taxation by deduction at the rate in force at the time of realisation. Where foreign or colonial dividends are not received in such manner as to be subject to taxation by deduction, the recipient is liable to direct assessment whether the dividends are brought to this country or are spent, retained or reinvested abroad, and the basis of assessment on dividends arising from stocks or shares in any place out of the United Kingdom is the average of the income arising in the three preceding years. The rate is, of course, that imposed for the year of assessment, but as the amount on which the tax is charged does not necessarily correspond with that arising in the year of assessment, it would be misleading to say that the rate is that in force when the taxpayer received the money abroad, and for the same reason, apart from administrative difficulties, the tax cannot be paid upon each remittance as and when received.

asked the President of the Board of Education whether the conditions of employment of children of school age are subject to the approval of the Board; and whether the inspectors of the Board have instructions to visit and report on the places where such employment takes place?

The answer to both parts of the question is in the negative. I have no authority to give such instructions to the Board's inspectors.