also asked the Chancellor of the Exchequer whether his attention has been called to the dictum of the Master of the Rolls in Brooks v, Commissioners of Inland Revenue, to the effect that the time has come when all the Income Tax Acts, beginning in 1842 and ending in 1910, ought to be consolidated so that it might be reasonably possible for the subject to ascertain the nature and extent of his liability; and whether he can take steps to bring about this result?

A first draft of a Consolidation bill, upon which the Solicitor of Inland Revenue has been engaged, is approaching completion. The commissioners of Inland Revenue propose, as a preliminary step, to arrange for a departmental examination of the draft by their Income Tax officials in co-operation with their Solicitor. But, as my hon. Friend will appreciate, the pressure at the present time upon the Income Tax administration is very severe.

asked the Secretary to the Treasury whether he will make arrangements by which trustee savings banks may receive applications for Exchequer Bonds?

Arrangements for this purpose are about to be announced.

asked the Secretary to the Admiralty whether his attention has been called to the fact that the Admiralty is employing an official of the Metropolitan Water Board as their expert adviser in connection with the water supply of Admiralty works in Yorkshire; whether he is aware that the Metropolitan Water Board has no authority to deal with water supplies outside their own area; and whether, in view of the fact that many consulting engineers with local experience are at present only partially employed, the Admiralty will in future make use of their experience rather than consult a water authority without local knowledge and already fully employed in its normal duties within its own area?

The Metropolitan Water Board have placed the services of certain of their expert staff at the disposal of the Admiralty in connection with water supplies at various naval establishments, including that in Yorkshire, and this valuable assistance is much appreciated. The need of further expert assistance has not been experienced. The Admiralty are acting under their own powers in the various districts.

asked the Under-Secretary of State for War whether there are over 1,000 recruits at Caterham, many of whom have been there over a month, who have not yet been provided with razors and spoons, although these articles are part of every enlisted soldier's promised free kit?

I have had inquiry made, and I find that there are no men unprovided with spoons, and that only 400 out of a total of 4,600 present are unprovided with razors. It has not been possible to obtain adequate supplies of razors from the trade, and it is expected that the shortage will in future be even more acute than it is at present. I would add that each recruit who joins with his own razor is given a money compensation in place of the issue in kind.

asked the Under-Secretary of State for War whether the arrangements made with the canteen contractors by the Board of Control are as favourable either to the soldier or the taxpayer as those formerly made by the regimental committees; whether he is aware that at some regimental depots a bonus of 4s. 6d. per man per month was secured from the contractor, whereas the bonus is now greatly reduced under the arrangements made by the Board of Control; and will he say who reaps the benefit of this new arrangement?

The answer to the first part of the question is in the affirmative. I am informed that the instances in which a rate of bonus as high as 4s. 6d. were paid were very few and that, where it was given, it was for the sake of the connection established and sometimes resulted in loss to the contractor. If a firm which previously gave a bonus is no longer giving a bonus it would to that extent no doubt be in a better position, but whether it would on that account be getting increased profits involves consideration of all the points involved.

asked the President of the Local Government Board whether, having regard to Circular R 36, relating to the constitution, functions, and procedure of local tribunals, dated the 3rd February, 1916, and addressed to town councils, Metropolitan borough councils, and urban and rural district councils, which states that it is proposed to retain the advisory committees which have been appointed to assist the military representative, he will state if any definite instructions have been issued or will be issued relating to the procedure of such committees, their powers (if any), and their relations to the local tribunals?

My right hon. Friend has asked me to answer this question. A handbook of procedure for the information and guidance of military representatives and advisory committees will shortly be issued by the War Office. It will deal with the points mentioned in the last part of the question.

asked the President of the Local Government Board whether the instructions issued by him to the local tribunals and other tribunals under the Military Service Act will be issued as Parliamentary Papers?

The Order in Council of 3rd February containing the Regulations under the Military Service Act has been presented to both Houses of Parliament. Copies of the Order and of the circulars and instructions issued from my Department have already been sent to all hon. Members.

asked the Under-Secretary of State for War whether a promise of one month's leave was made to men of the 45th Provisional Battalion when signing for Imperial Service; whether he is aware of the grievance felt owing to the withdrawal of the promise; and, if so, will he arrange for the leave to be given to those soldiers who have signed for Imperial Service?

A furlough of one month was sanctioned for certain home service non-commissioned officers and men in the Territorial Force in order to induce them to accept foreign service. The further grant of it was withdrawn on the 4th February in the case of any non-commissioned officer or man coming under the provisions of the Military Service Act, 1916.

asked the Under-Secretary of State for War whether, in view of the varying climates on the various fronts, consideration is taken of the fitness of given individuals for service in particular zones and their unfitness for service in others?

Yes, Sir.

asked the Under-Secretary of State for War if regimental officers on active service abroad are ever promoted for merit or distinguished service over those senior to them, or if seniority has always or almost always been the qualification for promotion; and will he take steps to ensure that, for the good of the Army, merit and distinguished services should lead to promotion?

I am informed that regimental officers constantly get such promotion, and that any number of examples may be found by a perusal of the Army List.

asked the Under-Secretary of State for War whether he will state, with regard to each person shot in this country during the period of the War, whether upon conviction on indictment or upon conviction by court-martial, approximately, how many hours elapsed between the dismissal of the appeal by the Court of Criminal Appeal or the confirmation of the sentence, as the case may be, and the execution of the condemned person?

I find the approximate average interval has been five days.

asked the Minister of Munitions whether he pro- poses to issue the notes of the evidence taken by the Central Control Board at the inquiry held at Manchester on the 23rd November last as a Parliamentary Paper?

I regret that I can add nothing to the reply given to my hon. Friend the Member for Tower Hamlets on the 16th December last.

also asked the Minister of Munitions (1) how many urban district councils there are in Lancashire, Cheshire, and Flint; how many of them were invited to send representatives to the conference called by the Central Control Board in Manchester on the 23rd of November last; how many of these representatives attended; and how many of them gave evidence; (2) how many employers of labour were invited to attend the conference with the Central Control Board held at Manchester on the 23rd of November last; how many gave evidence; and whether their evidence was against any further Order being made; and (3) how many trades councils were asked to send representatives to meet the Central Control Board in Manchester on the 23rd of November last; how many attended; how many gave evidence; and whether the majority of those who gave evidence were of the opinion that no further Order was necessary?

I stated in reply to a question on the 6th January that between three and four hundred persons were invited to the conference in Manchester, that it was not possible to give within the limits of an answer the names of all the persons invited, but that they included representatives of the military authorities, of the local civil authorities, and of the leading employers and trades councils within the area of the inquiry. The civil authorities included county, county borough and municipal borough councils, but not urban district councils, of which there are more than a hundred in the combined area. It is not proposed to publish a statement of the evidence which they gave.

further asked the Minister of Munitions whether official reports of interviews and conferences with the Central Control Board and the decisions of the Board are issued to the Press; and, if so, who is responsible for issuing the same?

Official reports of interviews and conferences with the Central Control Board are not as a rule issued to the Press. There have been one or two cases where, by agreement with the deputation, an authorised statement has been issued. The Orders of the Board are published in the "Gazette" as soon as possible after they are made.

asked the Minister of Munitions whether he is aware that at Old Street Police Court on 29th January the licensee of the Market House Tavern, Spitalfields, was fined for selling by an agent intoxicating liquor during prohibited hours to one Cox, and for unlawfully permitting consumption on the premises; whether in evidence it was admitted by Police Constable Schumacher that he saw Cox helped into the house in a fainting condition and evidently suffering considerable pain by two market salesmen, who asked for a little brandy to relieve his distress; whether, having witnessed the man being taken in, the constable followed and made the charge; whether this officer is of German birth; whether the licensee at first refused the brandy, and then gave some out of pure kindness; whether, while the summons for selling was dismissed, a conviction was sustained for unlawful consumption, the licensee being fined 40s. and Cox 10s.; and how much longer it is proposed to continue the regulations under which prosecutions of this character take place?

My attention had not been previously called to this case, but I am making inquiries and will communicate with my hon. Friend.

asked the Minister of Munitions if his attention has been drawn to the action of Messrs. Richardson, Westgarth, and Company, of Newcastle, in giving the first intimation of their intention to dispense with the services of a starred workman named F. N. Myers, a single man of military age employed by them as an engineer's patternmaker, to the recruiting officer, Major Martin, of West Hartlepool, and not to the workman himself, thereby precluding the workman in question of the opportunity of accepting one of a number of offers of employment on munition work, at which work he could most usefully serve in the present crisis; whether he is aware that Messrs. Richardson and Westgarth induced their starred workmen to attest under the Derby group system on the assurance that as starred workmen they would not be likely to be called up for service; and whether he will take steps to give the workmen mentioned in this question and other workmen who have been treated in the same manner by the same firm an opportunity of working on munitions elsewhere than at Messrs. Richardson and Westgarth's?

I am informed that Myers' name was not, as suggested in the question, supplied to the recruiting officer by the firm. The usual summons to the Colours was addressed to him by the recruiting officer, and Myers applied for and received a release from his foreman. The firm state that they are not aware of any inducement having been held out to their employés to attest, or of any special assurances having been given to them. I have drawn their attention to the fact that they have no power to release a starred munition worker for military service without the consent of the Minister of Munitions. If my hon. Friend will give me further details of the cases he has in mind, I will consider whether any further action in regard to them is possible.

asked the Home Secretary whether any male or female person has recently been tried at the Central Criminal Court in camera; and, if so, on what charge and with what result?

I would refer my hon. Friend to the reply I gave on Thursday last to the senior Member for Blackburn.

asked the Home Secretary whether any Order in Council has been made under the provisions of Section 40 (2) of the Criminal Justice Administration Act, 1914, so as to make procedure uniform in different parts of the British Islands?

The answer is in the negative.

asked the President of the Board of Trade whether his attention has been drawn to the continual increase in the cost of bread and coal in Ireland; whether he is aware that the increase is alleged to be caused by the rates charged by shipping and railway companies in transit; and whether he has taken or intends to take the necessary steps to regulate the freights to be charged for fuel and food-stuffs in transit to Ireland?

I am unable to add anything at present to my reply to the hon. Gentleman of 27th January with regard to this matter. The charges for transit by rail have not been increased.

asked the Postmaster-General whether, having regard to the complete censorship which now exists, he would permit the already admitted codes to be used with the addition of printed five-letter ciphers, thus increasing commercial facilities?

It is understood that the hon. Member refers to certain of the authorised codes which, since the War began, have been issued in the form of new editions containing five-letter groups as alternatives to the longer code-words contained in the previous editions. The question of permitting the use of the five-letter groups contained in these new editions has been carefully considered by the military authorities, but they are unable to agree to that course, mainly because they object on principle to the use under present circumstances of codes published since the outbreak of war. Some of the codes already authorised, which were, of course, published before the War, consist of five-letter groups, and it is, of course, open to the public to use these.

asked the Postmaster-General whether he will consider the advisability of restoring the midday mail car service from Arva; and, in view of the fact that the train traffic is now normal and the convenience afforded the passenger traffic between Arva and Arva Road railway station, will he say what, if any, the extra cost would be?

I regret that I am unable to incur any expenditure for the sake of restoring the former passenger service, indeed I fear it may be necessary, in the interests of economy, shortly to discontinue the morning dispatch made by cycle postmen from Arva Post Office.

asked the Vice-President of the Department of Agriculture (Ireland) under what circumstances a fee of 2s. 6d. is charged per bull when being transferred from the railway to the boat for shipment in Belfast; is this fee chargeable in any other district; and, if so, will he state the names and fees charged; and is there any through rate now via Belfast from towns in the, north of Ireland?

The Department are aware that charges are made by the owners of the Cattle Inspection Yard at Belfast (Great Northern Railway) for their services when they undertake the feeding, droverage, etc., of animals in connection with their shipments. It is probable that in the case of a bull, a larger droverage charge is made than for other animals, but the Department are not aware as to the actual sum charged. The distance from the inspection yard to the place of shipping at Belfast, it may be added, is considerably longer than in the case of any other Irish port. At other ports droverage is usually carried out by the owners of the cattle, or by men directly employed by them, save in the case of through-booked stock. Through rates are in force for live stock from North of Ireland stations via Belfast to Birkenhead. There is also a through rate from Cavan via Belfast and Ayr to Carlisle. In other cases the live stock must be booked to Belfast and there rebooked to their destination.

asked the Home Secretary for a return front the chief constables and superintendents of police in England and Wales, giving the number of persons proceeded against for being drunk or drunk and disorderly, distinguishing between males and females, for the three years ending 31st December, 1915?

The figures of convictions for drunkenness are given very fully in the annual volumes of Licensing Statistics. The volumes of 1913 and 1914 are published, and that for 1915 is in preparation. In these circumstances, I am not prepared to impose on the police at the present time the burden of making a special return on this subject.