asked the Chancellor of the Exchequer if, in view of the present necessity for the strict collection of all revenue due to the Exchequer, and likewise of the burdens imposed on all ordinary shopkeepers, he will consider the advisability of having the profits of co-operative societies, claimed by them to amount to fourteen millions sterling a year, taxed at the source?

I would refer the Noble Lord to the answers which I gave on this subject on the 30th ultimo. Of these I am sending him a copy.

asked the Chancellor of the Exchequer in regard to Excess Profits Duty, whether it is intended to be provided by the Finance (No.3) Bill that where any person, firm, or company carries on business in more than one Income Tax district it shall be lawful to deduct from the excess profits of one such business the loss (if any) of such other business on the same principle as is applicable to ordinary Income Tax, as, for instance, where two separate businesses are carried on, one in Liverpool and the other in Manchester?

Where for Income Tax purposes there are two distinct businesses such as are in law separately assessable a loss in one business can be set off against a profit in the other, and this principle will be applied in the case of the Excess Profits Duty. I may, however, point out that businesses are not necessarily distinct, because different branches are carried on in different localities; the businesses have to belong to a different class.

asked the Chancellor of the Exchequer whether any appeal is intended to be allowed in cases in which the Commissioners of Inland Revenue have refused to refer a case to the Board of Referees under Clause 38 of the Finance Bill?

The Bill requires a reference to be made to the Board of Referees if a prima facie case is made out to the Commissioners. I see no necessity to provide for an appeal in such circumstances.

asked the Chancellor of the Exchequer if he will say how many protests he has received in regard to the proposed abolition of the halfpenny post; whether he is aware that legitimate interests will be severely and adversely affected by the change; and whether he will consider if the financial or other advantage to the nation will be of such a character as to compensate for the hardship and inconvenience that will be caused?

asked the Chancellor of the Exchequer whether he contemplates any modification in the new and increased postal rates mentioned in his Budget speech, and especially in regard to the halfpenny post?

I would refer my hon. Friends to the statement which I made on the same subject on the 12th instant.

asked the Postmaster-General (1) whether the postal rate for 2 ozs. of printed matter sent from Holland to this country is a ½d.; whether there is any power to alter that rate if the corresponding rate in Great Britain is raised to a 1d.; and (2) whether he has any evidence that commercial travellers of Dutch firms are already in this country, in anticipation of increased postal rates here, seeking printing orders which have been long and regularly placed in England?

The postage rate on printed papers and commercial papers sent from Holland to this country is the usual international rate of 5 centimes for every 50 grammes, and there is no power to alter that rate (which is fixed by the principal Convention of the Postal Union) to correspond with any change in the inland rate in Great Britain for similar matter. I have no such evidence as that suggested.

asked the Chancellor of the Exchequer whether arrangements can be made by which Treasury Bills can be taken up at the Manchester branch of the Bank of England?

I am unable to add anything to the reply that my right hon. Friend the Financial Secretary gave on this subject on the 11th May last.

asked the Chancellor of the Exchequer whether he intends to introduce legislation to prevent British subjects or corporations from purchasing holdings in the recently arranged American Loan in order to fully secure the objects for which the Loan was arranged?

The Treasury have already issued a notice to the Press pointing out the undesirability of persons or firms in the United Kingdom subscribing to or purchasing the Anglo-French Loan, and, having regard to this appeal and to the circumstance that dealings in the Loan will not be allowed on the Stock Exchanges, I do not think that it is necessary to introduce legislation.

asked the Chancellor of the Exchequer if he will consider the advisability of allowing holders of War Stock to have their holdings registered and certificates issued which could be transferable by deed?

Arrangements have already been made to enable War Stock to be transferred by deed.

asked the Secretary to the Admiralty whether there is any slackness in the employment of the women employed in the Gun Wharf, and, if so, could he state the reason for same?

The matter has engaged attention, but owing mainly to the heavy nature of the work it has not been found practicable to employ women at the Naval Ordnance Gun Wharves. It is contemplated to employ women at magazine depots on the lighter kinds of work.

asked the First Lord of the Admiralty whether his attention has been drawn to the discharge of six electrical workers from Portsmouth Dockyard; whether he is aware that the only offence brought against the men was their refusal to work overtime until 10 p.m., because sufficient notice had not been given; that the men had been working from 7 a.m. until 9 p.m., and it was not until they were leaving work that they were informed that they had to remain until 10 p.m.; whether he is also aware that one man (Henderson) has not been paid a bonus to which he is entitled, the reason given being that Henderson's offence was aggravated by other offences, which have not been indicated, and of which Henderson has no knowledge; and whether he will have further inquiry made into this case and reconsider whether the discharge of these men at a time like the present is justified by the offence committed?

My hon. Friend may rest assured that it is our desire that as long notice as possible should be given to the men concerned when overtime is required, but he will realise that the exigencies of the Service make it inevitable that the notice should sometimes be short. In the present case the 200 men concerned, who were already on overtime, were warned from 7 p.m. onwards that an extension of overtime from 9 p.m. to 10 p.m. would be required of them, the amount of notice given being all that was possible in the circumstances. No doubt some time elapsed before all the men concerned received notice. The six men referred to by my hon. Friend were the only ones who failed to respond. Their cases have been very carefully considered, and I see no grounds for revising the decision arrived at.

asked whether the crane drivers employed at Portsmouth Dockyard have been paid any increase in wages at the same time as the increase was granted to the mechanics and labourers?

The men employed as crane drivers in Portsmouth Dockyard are classed as skilled labourers, and the whole of these men participated in the war bonus granted as from the 28th March last. The amount of the war bonus for the men employed as crane driver's was the same as that granted to the mechanics, namely, 3s. a week. If my hon. Friend refers to the advance of 1s. a week, granted to skilled labourers as from 1st October, 1914, in connection with the petitions, I would point out that the advance in question was only granted on the probationary and minimum rates.

asked the Under-Secretary for War whether his attention has been called to the effect on promotion due to the separation of the former Royal Regiment of Artillery into two regiments; whether he will consider the possibility of re-amalgamating the two branches of Artillery; will he explain why if promotion of subaltern officers in the Royal Artillery is restricted to six years, they are given temporary rank, with pay and allowances, not in order of seniority and while they still do duty as subalterns; and why officers in the Royal Field Artillery are promoted more quickly, especially in the subaltern ranks, than those in the Royal Garrison Artillery?

I am aware that the question of re-amalgamation has been raised, but I cannot regard the present moment as opportune for carrying out a comprehensive reorganisation. As regards the third part of the question, the temporary captains referred to perform the duties and receive the pay of that rank. Promotion to temporary rank is in these cases by selection. The answer to the last part of the question is that expansion in the Royal Field Artillery has been greater than in the Royal Garrison Artillery and I would add that any acceleration of promotion arising from such causes does not necessarily give a claim to acceleration of promotion in other arms or branches in which corresponding expansion has not been called for by the needs of the Service.

asked the Under-Secretary for War whether the commanding officer of a third line unit is responsible for the due performance of his duties by the officer in charge of his administrative centre; and whether the officer commanding can withdraw such officer and replace him by another?

No, Sir, the third line depot and the administrative centre are entirely separate, except so far as they are both ultimately responsible to the General Officer Commanding-in-Chief.

asked the Under-Secretary for War whether he will take steps to secure that announcements in the "London Gazette" of commissions granted to men serving in London regiments shall indicate the unit in which they have been serving, and not merely state that they belong to the London Regiment?

I will refer my hon. Friend to the answer I gave on the 21st September to the hon. Member for East Marylebone.

asked the Under-Secretary for War if his attention has been directed to the fact that, as a result of the secret labour conference held on 28th September, which was addressed by the Prime Minister and the Secretary of State for War, many of the persons who attended the conference are addressing recruiting meetings and using as their chief argument the statement that if men do not volunteer compulsion will be used to recruit them; and whether these threats of compulsion are officially authorised?

No threats of compulsion, to adopt my hon. Friend's expression, have been officially authorised.

also asked if it was with the knowledge and consent of the Secretary of State for War that Mr. Councillor Tom Fox repeated to a Manchester audience some of the observations addressed by Lord Kitchener to the secret labour conference held in London on Tuesday, 28th September; and if Lord Kitchener stated that he knew how many men he wanted and how many were wanted for munitions, that he had their names and the numbers on their doors, and that if they did not come he would fetch them?

I would refer my hon. Friend to the answer given to question No. 55 to-day.

asked the Under-Secretary for War whether he will give to the House the weekly numbers obtained by voluntary enlistment during the last three months?

asked whether the figure of seventy divisions, involving 1,500,000 men, quoted by the hon. Member for Dept-ford as having been supplied to him by Lord Kitchener, may be taken as the standard accepted by the Government? The hon. Member further asked whether the figure of 30,000 recruits a week mentioned in the labour appeal as necessary to maintain the standard military strength decided upon was officially supplied by the Government?

I cannot anticipate the statement my right hon. Friend the Prime Minister will make on these matters.

asked the Under-Secretary for War what number of prisoners of war have escaped within the last two months from the internment camp at Dorchester; whether any inquiry has been held as to the circumstances under which these escapes have been effected, and what disciplinary measures have been taken against those responsible for the proper custody of these prisoners; what is the age of the officer commanding the camp; and what are the regulations regarding the wearing of civilian clothes by these prisoners?

During the period mentioned five prisoners escaped, of whom four up to the present have been apprehended. The circumstances were in each case investigated by a court of inquiry and necessary action was taken. The commandant, who was sixty-one years of age, has resigned his appointment. The regulations as regards dress are that uniform is to be worn until it is no longer wearable, when it is replaced by clothes which, as I have previously stated, are of a distinctive cut. Steps are being taken to make these clothes even more distinctive.

asked the Under-Secretary for War whether he will consider the advisability of allowing officers and men of Volunteer Training Corps of not less than twelve months' service to join the National Reserve for Home Defence under Clause IV. of the National Reserve Regulations, thus putting them on the same footing in this respect as members of the old volunteer corps, the Royal Naval Reserve, and other similar bodies?

This proposal, if adopted, would place members of the Volunteer Training Corps in a much more favourable position than ex-members of recognised Forces of the Crown who, in order to be eligible for enrolment in the National Reserve, must have served not less than three years. It is not considered advisable to relax the qualifications required to render men eligible to join the National Reserve.

asked the Under-Secretary for War whether, having regard to the change of policy which he recently announced had become necessary in dealing with mentally injured soldiers, he will undertake that in the event of certification being necessary after discharge of an unrecovered soldier from the Army such soldier shall not be certified by a doctor (Royal Army Medical Corps) who holds office in an asylum and will not be placed under the Lunacy Board of Control without the civilian's right of appeal to a magistrate.

With regard to the first part of the question, I would remind my hon. Friend of the three classes of patients whom it is proposed to certify. They cannot properly be described as "mentally-injured soldiers" if by that term it should be understood that the mental injury was originated by the hardships of active service. The whole procedure of certification is prescribed by Act of Parliament. I cannot give any assurance with regard to the last part of the question without special legislation, for which I can see no reason. I am not aware of a single instance where, after the ordinary military procedure has been carried out, any soldier has expressed a grievance owing to the fact that the opportunity to appeal has been to a general officer commanding-in-chief and not to a civil magistrate. With regard to that part of the question dealing with the individuality of the certifying medical officers, I regard it an advantage in these cases to have the opinion of a medical officer with special training in and knowledge of these very difficult cases.

asked the Under-Secretary for War whether he has yet received the Report of the Fellows of the Royal College of Physicians appointed by him to inquire into the methods adopted by the War Office to deal with mentally injured soldiers; whether he will publish the Report; and, if not, is he willing to afford inspection of it to Members of the House who are interested in the question?

Yes, Sir; I will have copies placed in the Library.

asked the Under-Secretary for War whether, having regard to the importance of the question of how best to deal with mentally injured soldiers and the undertakings he has at different times given regarding their treatment, and the change of policy recently decided upon, he will, if no other speedy opportunity offers, be agreeable to make a general statement on the matter on the Motion for the Adjournment of the House?

If my hon. Friend desires it, I will make a statement on the Adjournment one day next week, but on the whole I think he would be well advised to discuss this matter in private with me, when I think I shall be able to convince him that the War Office policy is deserving of his support.

asked whether any soldiers whose term of enlistment has expired have refused to re-enlist; and, if so, what inducement the War Office proposes to offer to such men so as to encourage them to re-enlist?

I cannot say that all men whose time for discharge under the terms of their enlistment has arrived have continued in the Service. The question of the conditions under which such men shall continue in the Service during the duration of the War is still under consideration.

asked the Under-Secretary of State for War if his attention has been called to the need for a recreation room in the military hospital at Pembroke Dock; and whether its erection has been sanctioned by the War Office?

No application for the provision of a recreation room in the military hospital referred to has been received.

asked the Under-Secretary of State for War if his attention has been drawn to the fact that on the orders of the Royal Sussex Regiment, stationed at Stalham, it is stated that free passes will only be granted to inoculated men; and whether this involves a refusal of all leave to those uninoculated or merely means that the fares of the inoculated will be paid and of others not paid?

I have received a telegram from the military authorities concerned, from which it appears that free passes were granted only under certain conditions, of which one was fitness for service abroad. I am further informed that no leave or free passes were refused for want of inoculation.

asked whether the caterpillar tractors of the Mechanical Transport Department are not proving quite satisfactory for the work which they were intended; and whether, in the circumstances, it is proposed to send any more of them to the Front?

The caterpillar tractors are proving quite satisfactory for the work for which they were intended. The second portion of the question does not therefore arise.

asked the Under-Secretary of State for War if he will state what British officer is in command of the Forces now being landed at Salonica; and why no public announcement has been made of his name?

I think my hon. Friend must allow discretion to the Government to make announcements on such points as those mentioned at such time as it may be in the public interest to do so.

asked the Under-Secretary of State for War whether it is the intention of the authorities to promote to substantive rank those majors of the Regular Army who have been commanding service battalions for the past ten months or more, during four months at least of which period the battalions have been on active service, having regard to the fact that majors after three months in command of a Regular battalion get substantive rank as lieutenant-colonel?

The Noble Lord does not quite correctly state the position as regards the Regular major. He only gets substantive promotion after three months in command of a battalion, when the vacancy is caused by an officer being a prisoner or missing. In all other cases he continues to command with temporary rank only. It is not proposed to give substantive promotion to officers in command of service battalions, except in the cases when such officers become senior on the roll of the Regular battalion.

asked the Under-Secretary of State for War if there is a regulation that no officer who has joined the Forces for the period of the War can become a Regular officer if over the age of twenty-five; and, if so, whether, in view of the depletion of Regular officers in many regiments and the necessity of replacing them, the Secretary of State will consider the expediency of relaxing this regulation in the case of officers who have been actively engaged at the front for a considerable period and are recommended by their commanding officers?

The normal rule is that to be eligible for appointment to a permanent commission in the Regular Army a candidate must be under twenty-five years of age. In cases of exceptional merit recommended by the Commanders-in-Chief in the Field this rule is waived. The wastage of Regular officers is made good chiefly through the cadet colleges, and partly by the appointment of permanent commissions of a limited number of officers who hold Special Reserve, Territorial Force or Temporary Commissions, and who fulfil the required conditions.

asked the Under-Secretary of State for War whether the Return of persons and Papers dealt with under the Defence of the Realm Acts, of which notice appears in the Order Paper, will be granted?

No, Sir, I fear I cannot undertake to give the Return asked for.

asked the Under-Secretary of State for War whether, in view of the deterrent effect of the anticipated shortage of farm labour next year upon farmers who would otherwise respond to the appeal of the Government to increase upon their holdings the output of human food, the Government will undertake that, subject to unforeseen military exigencies, Home defence troops and soldiers incapacitated for general military service shall be placed at the disposal of arable farmers for next year's necessary farm operations?

While I cannot give an absolute undertaking, I think I can say that everything that is possible, subject to the exigencies of the Service, will be done with a view to helping farmers during the coming season.

asked the Under-Secretary of State for War whether Hill 70, near Loos, is now held by our troops?

There has been, I think, a misunderstanding on this point. The message from Sir John French which was published in the papers on the 27th September stated that we had captured the village of Hulluch, the western outskirts of Loos, and the mining works round it and "Hill 70." This has been read to mean that Hill 70 had been taken, but if the words are correctly read it will be seen that the capture only of mining works round Hill 70 was claimed. It is not in the public interest to disclose the existing military situation at this point.

asked whether it is intended to furnish British troops with light steel helmets similar to those which are reported to have been found useful in protecting the French Army from rifle and shrapnel fire?

asked whether the War Office possessed any information showing the efficacy of the protective helmet lately introduced into the French Army; whether similar helmets are being provided for British troops; and, if so, how soon will they be available?

The Commander-in-Chief has, after trials, recommended a pattern of helmet, and the required quantity has been ordered and supply is now being made.

asked the Under-Secretary of State for War (1) whether he can state the casualties in Gallipoli; and (2) the casualties of the Australian and of the New Zealand forces in Gallipoli?

I will answer this question and the next together. The casualties in the Mediterranean Expeditionary Force up to the 9th October are:— Officers. Other Banks. Killed or died of wounds 1,185 17,772 Wounded 2,632 60,220 Missing 383 8,707 4,200 92,699 Total 96,899

Of these, the casualties in the Australian and New Zealand forces are as follows:— Officers. Other Ranks Killed or died of wounds 335 5,664 Wounded 814 20,180 Missing 52 2,076 1,201 27,920 Total 29,121

asked the Under-Secretary of State for War whether any recommendation has yet been made to grant distinctions and honours in recognition of the gallantry and brilliant achievements of the officers and men of His Majesty's Forces now operating in Mesopotamia; and, if not, whether the matter will receive immediate attention?

Yes, Sir; and I may say that it is hoped that rewards for services rendered in Mesopotamia may be published towards the end of next week.

asked the Under-Secretary of State for War if he will inform the House why 3,600 military greatcoats, partly worn, were advertised for public sale in Plymouth on Tuesday, 12th October; and whether these overcoats could have been advantageously used, with a view to economy, by some of our soldiers at home or abroad, or sent for the use of British prisoners in Germany?

The coats in question were unserviceable, and were sold locally owing to the failure of the contractor who purchases worn-out greatcoats to carry out his contract. Being unserviceable, they could not have been used as suggested by my hon. Friend.

asked the Under-Secretary of State for War whether retired officers who return to active service receive their full pay for active service and their half-pay as retired officers in addition; if so, on what principle is it decided that these officers engaged on training work in this country receive half as much again as an officer of the same rank in active service with the Colours; and whether any similar rule applies to rank and file Reservists recalled to the Army?

An officer drawing half pay has not retired from the Army, but is not doing duty for a time. When he returns to duty he draws full pay, but not half pay in addition. Similarly the soldier who has not left the Army but has passed to the Reserve draws Reserve pay, but when recalled to the Colours draws full pay only. An officer who has left the Army on retired pay, and a soldier who has left the Army on pension, both draw pension in addition to full pay if they are recalled to the Army in a national emergency.

asked the Financial Secretary to the War Office if he is aware that the new system of making direct purchases of fodder supplies, besides involving the creation of a separate Department employing several hundreds of officers and civilians, many of whom are young men, has had the effect of substantially raising the cost of hay throughout the country and, by prohibiting commercial dealing in hay, of depriving many well-established and responsible firms of their means of livelihood; and whether, in the interests of national, economy and efficiency, the whole question will be reconsidered, with a view to a return to the previous practice of purchasing supplies by tender?

I am unable to agree with my hon. Friend that the system of direct purchase from the farmers has had the effect of substantially raising the cost of hay throughout the country. Commercial dealing in hay is not prohibited, but in order that certain classes of hay necessary for use Overseas should be secured, the system provides that no dealer should buy from a producer until the hay has been inspected by the Government purchasing officer and released. I am afraid I can hold out no hope of reverting to the prewar system of purchase.

asked the Financial Secretary to the War Office if he is aware that, whilst Irish farmers are being required to sell their hay to the Government at 70s. to 90s. per ton, Scottish farmers are receiving for hay sold to the Government 100s. to 130s. per ton; and if he will explain why there should be such a difference between Scottish and Irish prices?

The figures quoted by my hon. Friend are not really comparable. I am informed that the Scottish figures include special purchases for delivery in May to September, 1916. The Irish figures are for delivery in October and November of this year. No figures for Ireland similar to the figures quoted for Scotland have yet been arranged. The Irish price is generally 5s. lower than the Scottish price for the same period.

asked the Financial Secretary to the War Office whether there is any difference between the pensions allotted to squadron sergeant-majors and squadron quartermaster-sergeants; and, if so, whether he will consider equalising the pensions in the case of these two grades of non-commissioned officers, particularly in view of the fact that squadron quartermaster-sergeants, although they perform duties fully as onerous and as responsible as squadron sergeant-majors, are paid at a lower rate of pay while serving in the Army?

The difference in pension is due to the fact that a squadron sergeant-major is now a warrant officer, while a squadron quartermaster-sergeant is not. This difference in rank, with all its consequences, was very fully considered when the change was made and I am afraid I cannot reopen the question.

asked the Financial Secretary to the War Office whether further complaints have been received in respect of the failure of Messrs. Gurteen and Sons, Army clothing contractors, Haverhill, to comply with the requirements of the Fair-Wages Clause, especially as regards certain pressers whose rates the firm endeavoured to reduce after these had been increased under pressure from the War Office; and also as regards certain stock-keepers and warehousemen, some of whom are alleged to be receiving only slightly more than £1 per week; whether the case of this firm has been before the Department for several months; and, if so, whether the Department will without further delay compel their acceptance of the conditions of the Fair-Wages Clause?

A further investigation of the conditions at this firm's premises was made yesterday. I have not yet received information as to the result. Perhaps my hon. Friend will be good enough to repeat his question next week.

asked the Financial Secretary to the War Office whether any contracts for Army clothing have been given in the United States of America during the last six months; if so, of what description; and whether British contractors were first given an opportunity of tendering?

The only order for Army clothing placed in the United States during the last six months was 70,000 pairs of rubber thigh boots. This order was only given after every effort had been made to extend home manufacture and after the full capacity of British (including Canadian) manufacturers had been utilised. I may add that we are also getting some skins for leather jerkins, which will be made up in this country.

asked the Financial Secretary to the War Office whether he could state the amount of hotel, travelling, and other expenses paid to the medical officers of Rochester, Chatham, and Gillingham in the performance of their services for the War Office up to 31st August, 1915?

The work involved in the provision of this information would be so heavy that I should not feel justified in asking for it from a staff that is already overworked, unless my hon. Friend can show me that it is necessary in the public interest.

asked the Financial Secretary to the War Office whether the daily ration allowance of officers has been reduced from 1s. 9d. to 1s. 5d. a day; and, if so, will he say why this reduction has been made?

No, Sir; the ration allowance remains at 1s. 9d. for those to whom the Department is not prepared to issue rations. But officers who for their own convenience do not wish to draw the ration in kind may draw the contract value of the ration in lieu, and this value is 1s. 5d.

asked the Financial Secretary to the War Office whether he is aware that compensation for the loss of invalided officers' uniform and equipment, such as sword, revolver, glasses, bedding, and the like, is only granted by the Government in cases where the invalided officer has been certified to be fit for further service; and whether he will consider the claim for similar compensation for officers who have lost their uniform and equipment in the course of service in the field through no fault of their own, and who have been disabled by wounds or sickness from further service?

Indemnification for loss of kit is given for the purpose of enabling an officer to re-equip himself for further service. I fear I can hold out no hope of alteration in this rule.

asked the Financial Secretary to the War Office whether he is aware that Private Albert Hart, No. 5150, 1st battalion Rifle Brigade, fought through the South African War, during which he received the Queen's South African medal, and was discharged with a certificate of good conduct and character from the 5th battalion Rifle Brigade on 21st April, 1901, after fourteen years' service; that he re-enlisted at Stratford, on 26th October, 1914, and was passed as fit by the medical officer, but after serving in France was discharged as medically unfit on 10th May, 1915; that he is now in a lunatic asylum and that a pension for his wife and children is refused on the ground that his illness is not in any way attributable to his recent military service; and if he will state what disease Private Hart is suffering from and why it is considered that this disease is not connected with his period of service in France?

The case has already been brought up for further consideration, the result of which I will communicate to the hon. Member.

asked the Under-Secretary for War what steps, if any, have been taken to ameliorate the conditions of pay and service of Territorial Force medical officers as compared with those of medical men serving in the Royal Army Medical Corps of the New Armies?

By Special Army Order of the 5th August, 1915, lieutenants of the Royal Army Medical Corps (Territorial Force) were made eligible for promotion to the rank of captain on the completion of six months' embodied service.

asked the Financial Secretary to the War Office whether Army Order 218 of 1915, relating to a time limit for applications for separation allowances for soldiers' dependants, is for the present held in abeyance; and, if so, what steps have been taken to acquaint soldiers, dependants, and the public of this fact?

The Order has been held in abeyance pending experience of the new system of claiming separation allowance for dependants introduced on the first of this month. I will consider the suggestion that a public notification should be made.

asked the Under-Secretary of State for War whether arrangements have now been made by which parcels can be safely delivered to our troops in the Dardanelles?

I would refer my hon. Friend to the answer which I am giving to-day to the hon. Member for Merionethshire's question on the same subject.

asked the President of the Board of Education whether, with a view to aiding local education authorities to effect economies, he will modify the rules and orders of the Board which regulate procedure in cases of application for powers of compulsory purchase over land required for education purposes, particularly with regard to the number of times, the method of publication, and the details required to be specified in notices given pursuant to Section 20 of the Elementary Education Act, 1870, more especially as this Section provides for other notices containing similar information to be served upon every owner, lessee, and occupier of the land to be taken; and whether he will either prescribe a less expensive method of publication or assimilate the rules and orders of the Board relating to such notices to Standing Order No. 9 of this House relating to Private Bills?

In reply to the hon. Member's question, I may point out that Section 20 of the Elementary Education Act, 1870, requires that the authority shall publish notices of compulsory purchase proposals during three consecutive weeks, and that Section 20 of the Elementary Education Act, 1873, requires that notices shall be published either by advertisement and by affixing the same on the doors of churches and chapels, and other public places, or in such other manner as the Board of Education may either generally, or with respect to any particular places, determine as being in their opinion sufficient for giving information to all persons interested. The requirement as to advertisement is regarded as being satisfied by an advertisement inserted once in each week during three consecutive weeks, and this appears to he the minimum amount of advertisement which would satisfy the requirements of the Section. I am prepared to consider any application which may be made for substituting in any particular locality some other mode of publication for that mentioned in Section 20 of the Act of 1873. With regard to the last part of the hon. Member's question, I may point out that the Board are bound by Statute in the matter.

asked the Secretary of State for India whether he will consider the case of officers of the Indian Army who, after three months' absence in England, due to disablement on service, are placed on English furlough pay and extend to officers invalided to England the same rate of pay that they would receive if on sick leave in India?

The different rates of pay which officers of the Indian Army receive while on sick leave in India and out of India, respectively, are long established and well-recognised. A liberal concession has already been made by the grant of full Indian pay and full staff pay for the first three months of disablement, and I regret I cannot adopt my hon. and gallant Friend's suggestion.

asked the President of the Local Government Board if his Department have considered the scheme of an appeal to the employers of the United Kingdom pledging themselves to employ one or more disabled soldiers and sailors, as outlined by Mr. H. L. Nothand, which scheme has already the approval of many employers who have signified such to the above named?

The scheme referred to has been brought to my notice, and I have no doubt that it will receive most sympathetic consideration from the new body which, under the War Pensions Bill, is to be charged with the duty of providing employment for disabled soldiers and sailors.

asked the Prime Minister if it is the wish of the Government that the area of wheat and oats, as well as the head of cattle, sheep, pigs, and poultry, in the United Kingdom shall be increased in the year 1916; and whether this wish is founded upon the anticipated future requirements of the country after taking into account the probable imports of like produce from other countries?

Yes, Sir; the desire of the Government to secure a greater production of the articles mentioned in the first part of the question has been frequently explained during recent weeks by the President of the Board of Agriculture and Fisheries in speeches in the country. The primary object of the Government in the matter is to restrict the need of importation owing to the financial position which has been caused by the War

asked the Chancellor of the Exchequer if he will take steps to secure that the concessions hitherto made to growers of tobacco in Ireland are not taken away by the present Budget?

No concession hitherto made to growers of tobacco in Ireland is taken away by the present Budget.

asked the Chancellor of the Exchequer whether his attention has been called to the fact that in a number of places the price of granulated sugar is in excess of 4d. per lb.; and what action he has taken, or proposes to take, to limit the price to 4d. per lb., the charge which is officially stated as reasonable in view of the increased taxation?

I would refer my hon. Friend to the notice published in yesterday's Press.

asked the Chancellor of the Exchequer whether inquiries have been made, as promised, on the practice of the authorities at Somerset House of refusing to pass Inland Revenue affidavits and so making it impossible for executors to obtain a grant of probate and deal with the estate of a deceased person until the duty on whatever value the officials choose to put upon the property was paid; and, if so, whether, in the public interest, he will consider the desirbility of reverting to the previous practice of passing the papers for probate and raising the question of value afterwards; and whether he is aware that in a recent case the authorities have refused to accept the offer to agree upon a valuation of shares and debentures of a Liverpool company to be made by any member of the Liverpool Stock Exchange nominated by the authorities, and insist upon their own valuation, thereby preventing the administrator obtaining a grant except by paying duty upon a valuation which his brokers advise is too high?

The duty is payable by law upon delivery of the Inland Revenue affidavit and on the value of the property as estimated by the Commissioners of Inland Revenue. Experience has shown the existing practice of provisional examination before probate to be essential to the security of the revenue, while I am informed that no case has yet arisen where the value of a company's share insisted on before probate has subsequently been shown to be excessive.

asked the Chief Secretary if he will state the number and amount of university scholarships granted by each county and borough council in Ireland this year, specifying in each case the university or college in which they are tenable?

The latest information available on this subject is contained in the Local Taxation (Ireland) Returns for 1913–14 [Cd. 7806] which set out at pages 5 and 7 the expenses of county and borough councils under the Irish Universities Act, 1908. The major part of this expenditure consists of payments in respect of university scholarships, but its precise allocation could be ascertained only after communication with the thirty-nine councils.

asked the Chief Secretary if he will state the average price per acre paid by the Estates Commissioners and Congested Districts Board for bog when purchased either separately or so that the price of it can be distinguished from that of other land, specifying the total area of bog so purchased and the counties in which it is situate?

The information sought by the hon. Member is not available in regard to estates purchased by the Estates Commissioners or to those acquired by the Congested Districts Board prior to the passing of the Irish Land Act, 1909. The records of estates purchased by the Congested Districts Board since the passing of that Act show, however, that the average price paid for bog on these estates is 16s. an acre. The total area so purchased in the congested districts is 65,965 acres, made up as follows:— County. Area. Clare … … … 2,073 Donegal … … … 6,022 Kerry … … … 2,562 Mayo … … … 16,920 Galway … … … 19,180 Sligo … … … 2,619 Leitrim … … … 29 Roscommon … … … 16,560

asked the Chief Secretary if he will ascertain from the accounts of the Mullingar District Lunatic Asylum and state the cost of that institution in each of the eight last completed financial years, and in the whole period, divided into establishment expenditure, repayment expenditure, repayment of loans, cost of drainage, building, repairs and maintenance; law costs (if any); total costs; average number of patients; number of paying patients; maintenance of patients, excluding establishment expenses; the amount received in each of those years, and in the period from the Treasury, from each of the contributory counties; total received from the rates; received in respect of paying patients; received from other sources; total receipts; the date and original amount of each loan advanced to that institution and partly repaid during the period; the period for repayment of each; the rate of interest; the amount of each, and of all, repaid in each of those years; the balance of principal of each now outstanding; and whether the amount of interest is in each case adjusted to the balance actually outstanding each year?

For detailed accounts of the receipts and expenditure of the Mullin- gar District Asylum in the last eight years, I must refer the hon. Member to the relative reports of the inspectors of lunatics. I am sending him a copy of a statement giving the particulars in regard to loans, asked for in the last parts of the question.

asked the Chief Secretary whether he can state the number of officials at present employed in connection with the Local Government Board, Ireland, with their names, the dates of their appointment, and their present salaries, indicating the names, date of appointment, and salaries of those appointed by nomination as distinct from those appointed on promotion after the usual Civil Service examination?

In view of the large amount of extra work imposed upon the Local Government Board, Ireland, at the present time, I am not now prepared to grant this return, the preparation of which would involve taking part of the staff away from more important duties.

asked the Chief Secretary for Ireland how many extra police have been drafted into Toomevara as a result of the dispute between the landlord and tenants on the estate of Henrietta Eustace, in Grenanstown; if he is aware that the dispute in Grenanstown was occasioned by the failure of the landlord to sell their holdings to the tenants under the Land Purchase Acts; that the lands are marshy in character, very inferior in quality, and bear high rents; that the agent on the estate has publicly boasted that he has frustrated the intention of Parliament by rendering it impossible for the tenants on the various estates of which he is agent to purchase their holdings under the Land Purchase Acts; that the tenants from whom he collects rent have not got any opportunity of purchasing their holdings; that the tenants have asked for a reasonable abatement of rent in Grenanstown which they have been refused; that costly legal proceedings have been instituted against them on behalf of the landlord; that a force of about thirty police accompanied the sheriffs' bailiffs to Grenanstown on the early morning of Friday, 24th September, under the charge of District Inspector Ball, to execute a writ for the recovery of rent from a tenant, named Michael Murray, who holds 19 acres of waterlogged land at the yearly rental of £13; that the action of the agent in harassing this body of tenants has caused local dissatisfaction and that the course pursued by the Executive in lending police to assist the agent is calculated to seriously injure recruiting for the Army in Tipperary, where the recruiting campaign has hitherto satisfactorily worked; whether the Executive now proposes to take any steps to settle this dispute and to withdraw the extra police sent into the district?

I am aware that dissatisfaction exists among some of the tenants on the Eustace Estate, County Tipperary, by reason of the owners unwillingness to sell the lands to the tenants at the present juncture or to grant them the substantial reduction in their rents for which application has been made. I can express no opinion in regard to the third part of the question, except that I understood that all the rents have been judicially fixed, and I have no information as to the statement made in the fourth part. Decrees for payment of rent have been obtained and executed in two instances, one of which is that referred to in the question as having occurred on the 24th ultimo. In affording police protection to the sheriffs officers on that occasion the Irish Government were carrying out an obligation legally imposed on them. Apart from the police who were brought in on that occasion four constables are on temporary duty at Toomevara to afford protection to certain workmen employed on the estate.

asked the President of the Board of Trade whether he can give the total imports of raw cocoa for each year, 1910, 1911, 1912, 1913, and 1914, and the imports of preparations of cocoa and cocoa butter in the same years, stating the quantities, separately, from each country of origin; and if he can give the corresponding figures in each case for the eight months to end of August or nine months to end of September for the years 1914 and 1915?

Particulars relating to the imports into this country of the articles specified during the years 1910–1914 are given on pages 221 and 222 and 237 and 238 of Volume I. of the "Annual Statement of the Trade of the United Kingdom" for the year 1914, a copy of which I am sending to the hon. Member. The corresponding particulars for the first nine months of the years 1914 and 1915 will take some time to compile, but I will forward a statement to the hon. Member as soon as it is completed.

asked the President of the Local Government Board if he has received copies of resolutions passed by boards of guardians to the effect that, having regard to the difficulties which have arisen in various unions in the administration of outdoor relief in consequence of the action of the Local Government Board's auditors in surcharging guardians with the amount of relief granted to poor persons residing in a house where the income is alleged to be sufficient to mantain all the occupants of the house, whether such occupants are legally liable to support the poor person to whom the relief has been granted or not, the guardians are of opinion that steps should be immediately taken to prevent the irritation which must necessarily be the result of such surcharges upon guardians who have endeavoured conscientiously to perform: their duties and to exercise a wise discretion in the granting of relief to such persons by providing that the auditor shall not have power in such cases to surcharge the guardians without first obtaining the consent of the Local Government Board; and if he is prepared to give instructions to the auditors to the effect suggested in the resolution?

I have received a few resolutions to this effect. I could not undertake to issue instructions of the kind suggested, as they would have the effect of limiting the statutory powers of the auditors. I have no reason to suppose that those powers are harshly or improperly exercised.

asked the Parliamentary Secretary to the Board of Agriculture if, having regard to the official statement of the Board of Agriculture respecting the 50,000 decrease in the number of cows now kept, as compared with the year 1913, and having regard to the fact that there are now 1,300,000 acres of land less under the plough than in the year 1895, and taking into consideration the recommendation of the official Committee on the Home Production of Food, that the only method of effecting a substantial increase in the gross production of food consists in restoring to arable cultivation some of the poorer grass land laid down since the seventies, the Board will recommend to landowners a relaxation for the period of the War of the covenants between landlords and farmers which prohibit the restoration to arable cultivation of some of the poorer grass lands?

Landlords are showing every desire to further the scheme inaugurated by the President of the Board for increasing the production of food in this country, and there is no reason to suppose that they will decline to relax restrictive covenants in cases where it is shown that it would be to the interest of the State to do so. But if the hon. Member is aware of any cases where the contrary is taking place, I shall be glad to have my attention drawn to them.

asked the Chancellor of the Duchy of Lancaster if he will state the amount of receipts from the sale of insurance stamps and of the expenditure on benefits and on administration of the National Insurance Acts, respectively, in Ireland in the last completed year?

The figure asked for in the part part of the question for the year ended on the 30th June last is £689,139. The information asked for in the remainder of the question is not available until the audit of the accounts of approved societies and insurance committees for the period named has been completed.