asked the Chancellor of the Exchequer whether any precautions are taken by the Treasury, in view of the fact that one business earning £5,000 a year pays a larger sum by way of taxation than two businesses each earning £2,500, to guard against loss to the revenue by the real or similated division of businesses into separate concerns?

My hon. Friend appears to be under a misapprehension. The liability to Super-tax on incomes exceeding £3,000 and the title to Income Tax relief on incomes not exceeding £2,500 depend upon the total income of an individual from all sources and not upon the division of the businesses in which the individual is interested; nor would the division of businesses materially affect the liability to Excess Profits Duty in any normal case.

asked the Chancellor of the Exchequer whether the existing Regulations for the reclaiming of Income Tax make it competent for claimants to render half-yearly or quarterly claims; whether general instructions to this effect have been issued to tax collectors; and, if not, whether tax collectors have discretion to deal with such claims at shorter than yearly intervals in cases which appear to call for special consideration?

I may refer my hon. Friend to the reply which I gave on this subject to a question of 18th April by the hon. and learned Member for the Ealing Division. I am sending him a copy of that reply.

asked whether, in view of the method of graduating Income Tax which results in a man with an income of £1,001 having less net income available for his own purposes than a man with an income of £1,000, any official calculation has been made of the probable effect to the Exchequer of allowing a taxpayer to surrender to the Government the odd £1 or whatever the sum may be the existence of which places the taxpayer in such a position?

I am giving careful consideration to the point which my hon. Friend has in mind. I am not at present in a position to give an estimate of cost.

asked the Chancellor of the Exchequer whether his attention has been drawn to the difficulty which has arisen in the preparation of certain Super-tax returns, in view of liability to Super-tax turning upon a definite decision as to whether private parties investing in Treasury Bills are under any properly declared obligation to regard the discount therein as assessable to Income Tax; and whether he will say what action he proposes to take?

My attention has not been drawn to any such difficulty, but if my hon. Friend will give me particulars of any case which he has in mind I will cause inquiry to be made. With regard to question of liability, I am sending him a copy of an answer given on 26th January, 1916, to the hon. Member for South-West Manchester, in which I stated that such discount is liable to Income Tax. The amount of the Income Tax liability for any year would form the basis of the Super-tax return for the next following year.

asked the President of the Board of Education whether he has become aware of the action taken by the London education authority in order to exclude children who are under five years from school; whether he has received detailed reports on the special means taken to attain this, by setting up tribunals to inquire into the social conditions, income, and other circumstances of parents; whether he is aware that parents resent these methods as inquisitorial; and whether he will instruct an inspector of the Board to investigate and report upon this matter?

The answer to the first part of the hon. Member's question is in the affirmative. The answer to the remainder of the question is in the negative. It does not appear to be a matter for the intervention of the Board.

asked the Prime Minister whether, in view of the restricted financial control exercised by this House over public expenditure since the outbreak of the War, he will now promise that during this Session a day will be given to consider the Report of the Public Accounts Committee?

I will consider this suggestion.

May I ask whether the right hon. Gentleman will take the assistance of the Chairman of the Public Accounts Committee in consultation with him on this point?

( by Private Notice ): I beg to ask the Chief Secretary for Ireland whether all routes to Ireland are closed to-day, especially to Dublin and the North of Ireland, and, if not, which are open?

Owing to the necessities of the military it is very difficult to say whether any routes to Ireland are open or closed to-day. At Euston they had no notice that the Irish morning mail had started, nor were they in a position to say whether there would be the usual mail train to-night. The Stranraer, Larne, Fleetwood, and Belfast boats are all taken off at present, as I have a few minutes ago been informed.

Arising out of that reply, as an officer commanding a battalion in Ireland, who is anxious to get back to Ireland to command the battalion, can I be informed whether there is any chance of my being able to return to Ireland?

If any person anxious to adopt that course will communicate with me this afternoon, I may be able to take him over with myself.

Has the right hon. Gentleman any statement to make with regard to Ireland?

I think my right hon. Friend the Prime Minister will do so.

May I ask whether we are to understand from the Chief Secretary's statement that he is going to Dublin this afternoon?

If I can make arrangements.

Will the right hon. Gentleman say why he ever left Ireland?

I do not think the Chief Secretary is always pinioned in Ireland, as far as I have any experience.

( by Private Notice ): I beg to ask the Prime Minister if he is in a position to make any further statement as to the condition of affairs in Ireland; and what steps the Government are taking to meet the situation?

Troops have arrived from Belfast and from England. A building called Liberty Hall is already occupied by soldiers. So, also, is Stephen's Green. Martial law has been proclaimed in Dublin city and county. Drastic action both to suppress the movement and to secure the arrest of all concerned is at this moment being taken. Outside Dublin the country is tranquil, and only three minor cases of disturbance are reported. Steps have been taken to give full and accurate information to our friends abroad as to the real significance of this most recent German campaign.

May I ask the right hon. Gentleman whether the news from Ireland as to the condition there is censored?

Yes.

It is?

Yes, for the moment.

Why?

Are any steps being taken, not only in the city and county of Dublin, but outside those areas, to suspend this rebel system in Ireland?

Yes, Sir; these associations are going to be proclaimed as illegal associations.

Can the right hon Gentleman state whether English journalists will be allowed to accompany the American journalists who are going over tonight?

I hope so.

No objection whatever.

Is it the fact that the rebels have a considerable number of machine guns? If so, has the Intelligence Department given the Government any idea how many?

No, Sir. As far as I know, that is not the case.

Is the Lord Lieutenant in Dublin now?

Yes; he has been there all through, and has taken a most active and prompt part in all these proceedings.

who was indistinctly heard, asked a question in reference to a rumour concerning the Viceregal Lodge.

There is no truth in that.

Can the right hon. Gentleman give us the names of the officers who were killed?

I am afraid I cannot.

Can the right hon. Gentleman say whether the banks in Dublin and in Ireland are safe?

I have no reason to think they are not.

Is there any reason why there should be a Press censorship of the news?

We were very anxious indeed during these last few days that news should not reach the neutral countries, and particularly our friends in America, which would be calculated to give them an entirely false impression as to the importance of what has taken place, important as that is. Therefore, during the short period there has been a censorship—that is to say, people were told they were not to communicate to the Press except what had passed through the Press Bureau, and that, I hope, will be taken off almost at once.

Perhaps I may be allowed to read to the House a telegram which I have just received from the Viceroy:

"The situation is satisfactory. Stephen's Green occupied. Eleven insurgents killed. Provincial news reassuring Inspector-General Royal Irish Constabulary informs me that he hears from Drogheda that Nationalist Volunteers there turned out under arms to assist the Government, and many local persons have offered assistance."

( by Private Notice ) asked the Under-Secretary for War whether he adhered to his statement in answer to the right hon. Member for Kirkcaldy in Debate last Wednesday that every man in the trenches now had a steel helmet?

I had intended to say every man at the front, and I think I said it. [HON. MEMBERS: "No!"] If I did not say it, I apologise for not doing so. I hope I need not assure my right hon. Friend or the House that when I made the statement I believed it to be true. In this belief I had in mind the number of helmets which I knew to have been sent to France. As to their distribution, I am in communication with the General Officer Commanding-in-Chief, and I will let my right hon. Friend know.

Is the Tight hon. Gentleman aware that certain battalions at the front, one of which is mine, holding a front line of trench, have only half the number of men equipped—that is to say, 500 out of the whole battalion?

I could not be expected to know that individual case. My information was that there was a sufficient number abroad for every soldier to be provided for.

When the right hon. Gentleman speaks of all troops in the front trenches does he include Artillery? Is he aware that in some batteries one helmet has to be handed round from officer to officer as they go out?

After two years!

I am asking about the distribution, therefore I am not able to answer that question now.