asked the Chancellor of the Exchequer if, in view of the impossibility of realising securities, except at an enormous loss, at the present time, he will allow trustees to pay Estate Duties by instalments or else allow them to deduct the amount of interest they have to pay on bankers' loans from the amount of Estate Duty payable by them?

The experience of my advisers suggests that the hon. Baronet rather overestimates the difficulty of raising money for the payment of Death Duties. I may, however, remind him that where at the time of death securities are depreciated in value, the relative charge of Death Duties, based on the value of the Securities at that time, is correspondingly low. I regret that I do not see my way to introduce amending legislation in either of the directions suggested.

asked the Prime Minister whether he has given consideration to the Notices of Motions standing in the names of hon. Members on national economy; and whether he will give an early opportunity for the discussion of such Motions?

I think that sufficient opportunity has been accorded to this discussion on the Vote of Credit.

asked the Under-Secretary of State for War whether, having in view the shortage of labour in the agricultural districts and the importance of maintaining or increasing our food supplies, arrangements have been made to facilitate the employment of soldiers upon the land during the remainder of the present ploughing season?

Instructions have recently been issued to all commands in the sense of the hon. Gentleman's question.

asked the Financial Secretary to the War Office if he will state the amount in kind of the Government ration at present issued per man per diem to troops serving at home; and what is the money value of the ration at present prices?

The amount in kind of the Government ration at present issued per man per diem to troops serving at home is as follows: Bread, 1 lb.; meat, 1 lb. (which may be reduced to ¾ lb. at the discretion of the G.O.C.); tea, ½ oz.; sugar, 2 ozs.; salt, ½ oz.; pepper, 1/36 oz,; mustard, 1/50 oz.; bacon, 2 ozs. The value of the above ration is about 11d., and ¼d. has to be added for departmental expenses. In addition to the above a cash allowance of 5½d. per day per man is issuable, this money being expended regimentally solely on messing, i.e., for the purchase of such articles as butter, milk, etc.

asked the Attorney-General whether, as a German resid- ing in a neutral country can own all the shares in a limited company owning a British ship with the free run of British ports, he will state what steps, if any, he proposes to take to remedy this position?

The assumption of law upon which my hon. Friend's question is based is not certain. The point, however, is clearly raised in a case which will shortly come before the Prize Court, and the position created by the decision will be most carefully considered.

asked the Parliamentary Secretary to the Board of Agriculture if he will state the amount, in quarters, of barley, and also of malt, exported to those countries which are at the present moment neutral, monthly for the twelve months November, 1913, to October, 1914, inclusive?

The figures desired by the hon. and gallant Member will be found in the following table:—

asked the Parliamentary Secretary to the Board of Agriculture, in view of the fact that exportation of all feeding-stuffs has been prohibited since the first week of the War, whether he can state the destination of the 491,000 quarters of barley and malt exported to neutral countries during the last twelve months?

The information desired by the hon. Member will be found in the following table:—

asked the Parliamentary Secretary to the Board of Agriculture (1) how it is proposed to obtain prior to Michaelmas, 1916, the agricultural land that will be required for the settlement in colonies of ex-sailors and ex-soldiers desiring agricultural employment after the War; and whether the settlement of partially disabled combatants will be undertaken at once or postponed until the War is over, however long that may be; (2) whether the Departmental Committee appointed to consider the settlement of ex-service men upon agricultural land have nearly completed their labours; when it is expected

that they will present their Report: and (3) whether, in view of the large and rapidly-increasing number of partially-disabled soldiers who are used to country work and are quite capable, if properly organised and given the opportunity, of earning their livelihood out of petite culture, but are at present doing nothing.

the Government will put in hand at once the settlement of such men on agricultural land without waiting for the Report at the Departmental Committee now sitting?

The Departmental Committee referred to have nearly completed their inquiry, and hope to present their Report shortly. Meanwhile, the President of the Board is not prepared to state what action will be taken, but the information at his disposal indicates that at present every disabled soldier discharged from the Army can readily obtain suitable employment at good wages. I would add that the Board have already offered to give a free course of training in agriculture to a number of discharged soldiers. Up to the present the response to this invitation has been very small.

asked the President of the Board of Trade, whether any steps have been taken to prohibit the export of soda and sulphate of soda to Holland; and whether any representations have been made to the British Government by Dutch manufacturers of glassware not intended for enemy markets?

There is no prohibition against the export of sulphate of soda, but the export of carbonate of soda is prohibited to Holland except under licence. Representations against the prohibition have been made by Dutch glass manufacturers. It is not proposed to withdraw the prohibition, but licences for export to Holland are being issued freely, provided that the users of the soda are not suspect persons, and subject of course to the Netherlands Oversea Trust accepting consignment.

asked the President of the Board of Trade, with reference to the demand of the labourers employed in the works of the Great Southern and Western Railway of Ireland at Inchicore, Dublin, for an increase of wages, whether he is now prepared to state the result of his communications; and whether, if the company have intimated their intention not to make any concession in the matter, he will refer the matter to an officer of his Department, with a view to his inquiring into and reporting upon the merits of the case?

I am informed by the company that a war bonus of 1s. 6d. per week has already been granted to the men in question and that the company are not in a position to make any further advance. The case does not appear to be one in which the Board of Trade have authority to hold an inquiry as suggested by the hon. Member.

asked the President of the Board of Trade, if he has observed in the Report of the Australian Meat Trade Royal Commission that the Australian Meat Export Company, of Brisbane River and Alligator Creek, Queensland, are dominated and controlled by the Swift Beef Company, of Chicago, and consequently, under his Board's regulations, the Australian Meat Export Company would naturally select the Swift Beef Company as the agents for their brands in England; whether he has noticed that this company pays no Income Tax in England; whether British taxpayers' money is to be used by his Department to finance a company which evades British taxation; whether he will still withhold from Parliament the information concerning the Australian Meat Export Company's agents in England; and, as the facts are public property in Smithfield Market, will he define the particular public interest which prevents him disclosing this information to Parliament?

I am aware of the connection between the two firms in question, but this does not affect the view I expressed in my reply to my hon. Friend on the 2nd November, that it was not in the public interest to disclose the names of the firms handling particular parcels of meat on behalf of the Government. As he is aware, my right hon. Friend the Chancellor of the Exchequer is seeking power to make the Income Tax and the Excess Profits Tax applicable to foreign firms represented in this country.

asked the President of the Board of Trade whether he is aware that, at a meeting held at Ottawa between the Hon. Martin Burrell and the Canadian meat packers, it was stated that, owing to the shortage of refrigerator steamers and to the high rates asked for ocean space, Canada has been unable to take advantage of the English market for dressed beef, or to offer her supplies to the Allied armies, and in consequence has been obliged to permit the export of her surplus cattle across the American border at a price discouraging to the producer; whether he is aware that during the summer a good deal of this beef has been shipped by the Chicago companies; and will he say how it is that while the refrigerator space was announced to be commandeered none could be offered, except at prohibitive rates, to Canada, while plenty remained available for the Chicago companies?

Several cargoes of meat from Canada have been purchased for the use of the Allied Forces, and I am at present in communication with the Canadian Government as to further purchases. I would also remind my hon. Friend that only the insulated spaces on British ships usually trading to Australia, New Zealand, and the River Plate have been requisitioned.

asked the President of the Board of Trade whether he is aware that the price lists of the Incorporated Society of Meat Importers do not, in their issues from 17th September to 15th October, accurately represent the figures at which butchers purchasing for lowest cash prices could obtain the goods at Smith-field; that a careful examination of buyers' receipts show them to be roughly 2d. per stone, or 4 per cent., below the actual market prices; and that this conclusion is substantiated by comparison with the official lists published in the "Meat Trade Journal"; whether, as the list of the Incorporated Society of Meat Importers is compiled solely by persons who are selling agents to the Board of Trade, the figures therein stated represent the sale returns to the Board of Trade; and whether he is getting the surplus importations disposed of to the butchers at 2 per cent., as defined in the regulations, but the actual charge upon his Department would be more accurately stated as between 5 and 6 per cent.?

The lists of prices of surplus meat published by the Incorporated Society of Meat Importers are compiled from information supplied by the Board of Trade, and show only the range of prices realised during the week for twenty-eight leading classes of meat. It is not correct to draw from these lists the conclusions which my hon. Friend has drawn, and, as I have said before, I am satisfied that the proceeds of sales by the Board of Trade agent to bonâ fide salesmen are duly accounted for. The commission of 2 per cent. paid by the Board to their agents is in respect of sales by the agents to wholesalers and not in respect of sales by the latter to retail butchers.