asked the Chancellor of the Exchequer whether, in view of the fact that parents may take their children away from school at an early age and receive an abatement for Income Tax purposes while those children are actually earning high wages, though parents who are maintaining their children at school over the age of sixteen are not allowed such abatement, he will consider the possibility of extending the Income Tax abatement provision for children beyond the age of sixteen in cases where they are attending approved schools, on production of satisfactory evidence to that effect?

Under the existing statutory provisions no Income Tax allowance can be made in respect of children over the age of sixteen, whether they are or are not still attending school. I will consider the question raised by the hon. Member.

asked the Chancellor of the Exchequer what method has been adopted in assessing the Armour, Swift, Morris, and Sulzberger beef companies to Income Tax under Section 31 of the Finance Act, 1915; what is the total sum paid by the four companies for the year 1916; and whether, as this Clause was distinctly included in the Act to prevent evasion by non-resident companies and individuals, he will present an Annual Return to Parliament of all companies or persons whom it has been necessary to assess on a percentage of their turnover in England, and the amount of the percentage and total of the assessment in each case?

The Commissioners of Inland Revenue are precluded by law from furnishing any information relative to the Income Tax assessments upon particular taxpayers, but my hon. Friend may rest assured that due steps are taken to secure proper assessments in the cases to which he refers as in other cases.

asked the Secretary to the Board of Trade whether he has noticed the recently published balance sheet of the Swift Beef Company, of Chicago, recording a business turnover of £115,000,000, and a net profit of £4,093,000, and that of this profit only a million is distributed to the shareholders, while three are carried to reserve, making the company's reserve fund over £12,000,000; whether he has noted increases of capital by Armour and Company, of Chicago; that both companies propose extensive operations in Queensland and New Zealand at the termination of the War; that the Armour Company have engaged the Australian stock expert, Mr. Kingdon, to act on their behalf in New Zealand; and whether, in view of the domination obtained by the American Beef Trust in Argentina and the methods used to crush competitors, he will at once open communication with the Colonial Governments with a view to maintaining as a permanent institution the present Government control and management of Australasian meat supplies, and ascertain from those Governments what suggestions they can offer as to Imperial assistance in developing their meat supplies during the period which will follow after the War?

I must refer my hon. Friend to the reply which I gave to a somewhat similar question on the 14th February.

asked the President of the Board of Trade whether he has noted that Armour and Company (Australasia), Limited, have, as a first step in the application to New Zealand of the methods applied by them in the Argen- tine Republic, acquired the meat export business of Mr. A. L. Joseph, of Christ-church, who was the largest individual frozen-meat operator in the Dominion; whether he is aware that most of Mr. Joseph's shipments were consumed by the civilian population and were handled in Smithfield Market by a British firm, and that at this juncture the control of any portion of our food supplies should not be permitted to pass from British hands to that of foreigners; and, seeing that any profits earned in commission for the sale of such goods are easily assessed to war taxation in the case of a British firm but only with difficulty in the case of a foreign firm, and in view of the fact that Armour and Company (Australasia), Limited, has been floated in the midst of a great war, will he say if any alteration in the handling of consigned goods on this side will be made as a result of this company's operations?

All the frozen meat exported from New Zealand is the property of His Majesty's Government, on whose behalf it is purchased by the Dominion Government. The arrangements for any sales for civilian consumption here are in the hands of the Board of Trade, who propose to retain the services of the British firms hitherto employed to handle this meat.

asked the Secretary to the Treasury if he will give a rebate to all persons who renewed their air-craft insurance in February before being aware of the Government's intention to reduce the scale of charge on 1st March to one-half of last year's rate?

My hon. Friend has asked me to answer this question. It has now been decided to grant the 50 per cent. rebate on all new insurances or renewals under the Government aircraft insurance scheme effected on or after the 17th February, including those cases in which the premium has been paid in advance prior to the 17th February, but docs, not become due until on or after that date.

asked the Chief Secretary for Ireland if he has received any resolu- tions from the Irish public boards requesting the Government to compel the owners of disused mills in Ireland to put them in order or, in the event of the owners failing to do so, that the Government take them over for the benefit of the country; and if he will have them taken over and put in working order before the harvest is reaped?

The Department of Agriculture have received representations from a few local bodies as well as from private individuals on the subject of the necessity for increased milling facilities. It would be impracticable for the Government to take over disused mills with a view to putting them into working order, but the Department have been giving assistance by means of loans and expert advice for the equipment of mills in Ireland, and they are still continuing to do so.

asked the Secretary to the Board of Trade whether he is aware that the Queensland Government, in order to resist the invasion of the Chicago meat companies, have acquired 1,410 square miles on the Gulf of Carpentaria as a State cattle station, 1,285 square miles on the Gilbert River, 460 square miles at Dillalah, and in all are contemplating the organisation of 31,000 square miles for this purpose; whether he is prepared to recognise that, in view of the existing meat famine and its probable continuance to a considerable degree for several years after the War, every effort must be made to extend sources of supply; whether he is aware that the need in Queensland is to improve the character of the herds and rear a better class of beef-producing animals; and whether he is prepared to cable out to Mr. Ryan, the Premier of Queensland, offering to render every Imperial assistance in the development of the Colonial Government's scheme and to arrange, if required, for the shipment of a sufficient number of the valuable pedigree hulls now mostly sent to Argentina as shall enable the Queensland Government to carry out an extensive scheme for the improvement of their stock?

The Board of Trade have received no request for assistance from the Queensland Government, but should they do so they will give it sympathetic consideration.

asked the Financial Secretary to the War Office if he will inquire whether Corporal E. H. Willan, No. 2243, 14th Hussars, late of the Indian Forces, died at No. 2, Rawal Pindi B.G.H., Amara, Mesopotamia, on 22nd December, 1916; if so, will he say why no official notice of this soldier's death has been sent to his mother; whether steps will be taken to give her a grant or pension in respect of her son; and whether his effects will be returned to her?

2243 Corporal E. H. Willan, 14th Hussars, is officially reported to have died on December 22nd at Amara. Upon receipt of the report a notification was sent to the address given on Corporal Willan's documents as that of his next-of-kin—i.e., father, Mr. Willan, 36, Mitella Street, Burnley. This was returned by the Post Office marked, "Not known." As no other address was known it was not possible to do anything until receipt of a communication from Corporal Willan's brother on February 12th. Mr. Willan was informed of the casualty and also of the steps taken to notify the next-of-kin. The third part of the question should be addressed to my right hon. Friend the Minister of Pensions. The effects will be dealt with as soon as possible, but a considerable time must elapse before the effects and a statement of account are received from Mesopotamia.

asked the Prime Minister whether, in view of the influx of women into industry, he will consider the advisability of setting up a special expert Commission, as a preliminary to the work of demobilisation, to inquire into the effect of different employments on the health and physique of women and girls?

My right hon. Friend has asked me to reply to this question. The effects of the employment of women in the new industries into which they have been introduced during the War are being carefully noted by the inspectors of the Factory Department, and the information collected by the Department will be at the disposal of the Sub-Committee of the Reconstruction Committee which is considering the employment of women after the War. I do not think that any further expert inquiry is needed at the present time.

asked the Home Secretary if he will state the full particulars under which a farmer and his carter were prosecuted at Andover Police Court last December for destroying a fox; and whether, seeing that by law foxes are vermin and that the two men were acting in protection of the national food supply, he will consider the advisability of remitting the fine?

I am informed that the two men referred to in the question were charged under Section 8 (b) of the Protection of Animals Act, 1911, with putting poisoned cheese on land and pleaded guilty to the charge. It appears that the poison (which was strychnine) was laid in an open place close to a public road and that no precautions were taken to prevent its being consumed by a dog or other domestic animal. Upon the facts as stated to me I see no sufficient ground for remitting the fines.

asked the President of the Board of Trade if any steps have been taken in conjunction with the Admiralty to compel the Dublin Port and Docks Board to grant facilities for an extension of shipbuilding in Dublin; and if any steps are being taken to punish persons delaying or preventing work of national importance being carried into effect?

The Board of Trade are awaiting a communication from the Admiralty on this subject, and I hope to be able to let my hon. Friend know the position in a few days.

asked the President of the Board of Trade at what time the last workmen's tickets are issued in the mornings at Barking, East Ham, Upton Park, and Plaistow, on the District Railway, and from Woolwich, Silvertown, Custom House, Tidal Basin, Canning Town, Stratford, Ilford, and Stratford Main, on the Great Eastern Railway?

I am obtaining this information, and will cmmunicate it to my hon. Friend without avoidable delay.

asked the Under-Secretary of State for Foreign Affairs what was the increase of population in Germany during the last twenty years for which the figures are available, and the total number of emigrants; and what was the civilian white population of each of the German colonies and the total in all the colonies in the latest year prior to the War for which figures are available?

The population in Germany in 1895 was 52,279,901. The population in 1911 was estimated at 67,810,000. The increase in population during the twenty years was therefore 15,530,099. The total number of emigrants from 1895 to 1914 was 522,749. The white population of each of the German colonies in 1913 was:

asked the Chief Secretary for Ireland whether, and, if so, when an Order was made by the Commissioners of National Education (Ireland), limiting the number of children that may be enrolled as pupils in the Dooega national school, Achill; whether a considerable number of children of the district are, in consequence, deprived of all educational facilities; did a senior inspector, Mr. Smyth, promise some years ago that a new school would be built between Dooega and Ashleam, and, if so, why this promise was not fulfilled; has an Order been made recently by the Commissioners that children attending the Dooega school in excess of a certain number should be sent home; if the manager, the Rev. M. Colleran, P.P., appealed to the Commissioners to permit a few youths who work in Scotland or who help at harvest work at home while their fathers work in England during portion of the year to attend the school during winter and spring months, and why this reasonable request was refused; has the manager requested that all the children of the district be allowed to attend the Dooega school during the War, and that after the War an additional class-room be built; and whether the Commissioners intend to accede to this request?

New enrolments are not permitted in any national school in which the number on the rolls exceeds one-sixth of the total number of square feet in the school-rooms and ordinary class-rooms, exclusive of passages, lavatories, and cloak-rooms. Owing to the overcrowded state of Dooega national school the manager was informed that, so long as older pupils required accommodation, no child under six years should be placed on the rolls as pupil. This can hardly be regarded as seriously detrimental to the educational interests of the locality. The Commissioners of National Education; have no record of any promise by their late senior inspector, Mr. Smyth, that a new school would be built. The site proposed for a new school was not considered suitable. There is no record of such an appeal as that referred to. The manager made a request, through the inspector, that the regulation as to the number of pupils enrolled should not be enforced during the War, but the Commissioners are unable to accede to this request owing to the unsatisfactory hygienic conditions of the school and the danger to the health of the pupils and teachers. The question of enlarging the school or otherwise providing school accommodation for the children of the district will be considered as soon as funds are available.

asked the Chief Secretary for Ireland whether the Estates Commissioners will make inquiry into the case of Mr. Timothy Mangan, Glencuttane, Beaufort, on the Drummond estate, who signed his purchase agreement in 1908, and whose holding has been so damaged by flooding that it is impossible for him to undertake his usual tillage operations; and whether the Estates Commissioners will endeavour to secure, by negotiation with the landlord or otherwise, that the flooding of this holding be prevented for the future?

When the Estates Commissioners are dealing with this estate in its order of priority the question of the liability of this holding to flooding will be considered by them. The Commissioners have been informed by the owner's solicitors that the fact that the holding is liable to flooding was considered when the rent was fixed, and that it was on the basis of such rent the purchase money of the holding was ascertained. I cannot promise that flooding shall be prevented, as this depends on natural causes. A good deal can be done by occupiers in keeping outfalls free.

asked the Chief Secretary for Ireland if he will consider the advisability of recommending the Government to take over the Dublin and Lucan Electric Railway; and if he is aware that this railway carries an average of 421,000 passengers per annum who have no other means of getting into the city of Dublin?

My right hon. Friend has asked me to answer this question. I do not see my way to recommend the Government to take the action suggested by the hon. Gentleman; the undertaking referred to seems to be of a tramway character.

asked the President of the Board of Trade whether, for the greater convenience of those interested, he will give directions that the Board of Trade inquiry into the loss of the schooner "Fulvia" will be held at Newcastle, county Down, instead of at Belfast; and if he will direct that, whether it be held in Belfast or Newcastle, evidence will be invited from all the members of the crew of the lifeboat?

Arrangements have been made, in the interest of all concerned, to hold this inquiry at Belfast, and it is not feasible to alter those arrangements. Eleven lifeboatmen out of a crew of fourteen have been summoned as witnesses, and arrangements have been made to intimate to the three remaining men that they can attend the inquiry and give evidence, if they desire to do so, as witnesses called by the Board of Trade.

asked the President of the Board of Trade whether he is aware of the inconvenience and loss caused to the inhabitants of Rathmllan, Fanad, and surrounding districts by the irregular and insufficient boat service from Fahan to Rathmullan in connection with the Londonderry and Lough Swilly Railway; and whether he will have adequate inquiries made and the grievances remedied at the earliest opportunity?

I have already communicated with the hon. Gentlemen on this subject, but I will look further into the matter.

asked the Comptroller of the Household, as representing the National Health Insurance Commissioners, if he will give for the last year that he has returns the value of insurance stamps sold and the value of the stamps accounted for in the Insurance Fund, less the value of the stamps on the unclaimed insurance cards?

For the last year in respect of which accounts have been completed, namely, to 31st December, 1914, the value of health insurance stamps sold was £17,571,364, and the value of the stamps accounted for in the National Health Insurance Fund, less the value of stamps on unclaimed insurance cards, was £16,953,586. It has not been possible to complete the accounts to 31st December, 1915, owing to delay in the surrender of contribution cards by societies to the Commissioners.

asked the Comptroller of the Household, as representing the National Health Insurance Commissioners, if he will state the total amount paid into the Insurance Fund through the sale of insurance stamps from the time the Act came into operation to the end of December, 1916, less the value of the stamps on unclaimed insurance cards?

The total amount paid into the National Health Insurance Funds through the sale of health insurance stamps from the time the Act came into operation to the end of December, I 1916, was £79,409,150. The approximate I value of stamps on unclaimed contribution cards in the hands of the Commissioners at 31st December, 1916, included in the above figure was £73,860.