asked the Chancellor of the Exchequer whether trust property for a public purpose is subject to Income Tax; and, if so, will he state the amount of property upon which the Provost and Fellows of Trinity College and Dublin University have paid Income Tax, with the rate and amount, in the last completed financial year?

The Income Tax Acts impose a charge in respect of the annual value of all property in the United Kingdom, subject to certain specified exceptions, for example: the public buildings and offices belonging to any college or hall in any of the Universities, the public buildings, offices, and premises belonging to any hospital, public school, or almshouse; buildings the property of any literary or scientific institution and used solely for the purposes of such institution. For detailed particulars and the conditions governing the relief from Income Tax I would refer the hon. Member to the provisions of the Income Tax Acts, and especially to the Income Tax Act of 1842, Section 61, Schedule A, Rules No. VI. As regards the second part of the question, I may remind the hon. Member that the Commissioners of Inland Revenue cannot disclose particulars of the Income Tax payments of any individual, corporation, or society.

asked the Chancellor of the Exchequer whether he has received a deputation on behalf of the small number of pioneer aircraft manufacturing firms in reference to the hardship they incur owing to the Munition Act and the Finance Act, in view of the pioneer work done by these firms before the War, the importance now given to aviation, the signal services they have rendered to the nation, the inadequate standard years they can show from their pre-War accounts, the unfavourable comparison with firms building aircraft only since the War but who can show good pre-War standards on other products, and the necessity that the designing firms shall be firmly established during the War if they are to be of service after the War; and whether he can see his way to establish both for the Munition Act and the Finance Act the first complete War year's accounts of each firm as their standard year?

The answer to the first part of the question is in the affirmative. As regards the second part it would not be possible to adopt the suggestion made by my hon. and gallant Friend without a complete departure from the principles of the Excess Profits Duty. Under the existing law it is open to any class of business to make an application to the Board of Referees for an increase of the statutory percentage on capital.

asked the Chancellor of the Exchequer whether he can take any steps to ear-mark and devote the extra wages now being ordered by the Munitions and other Government Departments to war savings instead of the expenditure on extra consumption of food, which reduces the stock of wheat, potatoes, and meat in this country?

I do not think that any compulsory scheme for requiring a portion of increased wages to be devoted to saving would be practicable. It is, however, for the reasons given in the question, of the highest national importance that everyone, whether in receipt of increased wages or not, should reduce his expenditure as much as possible, and I trust that the 'efforts which are being made to promote such saving, both through the National War Savings Committee and otherwise, and which have already attained a considerable measure of success, will be further reinforced during the next few months.

asked the Chancellor of the Exchequer if he will take into consideration the inequalities of the present incidence of taxation of the Finance Act as applied to the rubber industry, with a view to redressing such inequalities by imposing a flat rate on all rubber-producing companies?

I have received representations on this matter, but as the hon. Member will appreciate, I am unable to anticipate the contents of the Finance Bill.

asked the Chancellor of the Exchequer whether, in view of the fact that many thousands of dogs are turned adrift in London and in the provinces each year, causing expense to the country and suffering to such dogs, he will consider the advisability of arranging that the tax on dogs should become operative at an earlier age than six months, as suggested by the National Canine Defence League?

This proposal, along with all other relevant suggestions, is receiving consideration in connection with the Budget statement.

asked the Chancellor of the Exchequer whether, in view of the numerous Orders and Regulations that are published from time to time by the various Government Departments, and of the difficulty of obtaining them, he will issue instructions that all such Orders be published in the "Gazette," and issue a revised code of such Orders monthly as is done in the case of the Defence of the Realm Regulations?

My right hon. Friend has asked me to answer this question. AH Orders and Regulations made by Government Departments under statutory powers (save those of a purely local character) are, in accordance with Section 3 of the Rules Publication Act, officially published by His Majesty's Stationery Office as Statutory Rules and Orders, and are immediately placed on sale. It is therefore not necessary to incur the heavy expense of printing the Orders and Regulations in the London "Gazette." One of the objects of the Rules Publication Act was in fact to avoid superfluous gazetting. Hitherto a monthly list of such Orders and Regulations has been issued by the Stationery Office, but it has now been arranged to issue the list weekly. Instructions have been given for the supply of Statutory Rules and Orders to the Librarian of the House as they are issued. I am unable to agree to the monthly revision suggested in the question owing to the great cost which would be involved, but I may mention that consolidated editions dealing with specific subjects such as Trading With the Enemy, Statutory List, Aliens Restriction Orders, and the National Health Insurance Regulations, are issued periodically.

asked the Parliamentary Secretary to the Ministry of Food if he can state the quantity of barley, sugar, and other materials required for the production of the 10,000,000 standard barrels of beer to be brewed during the present year?

Assuming that the various materials are used in the same proportion as in the years 1915–1916, the amount required for the production of 10,000,000 standard barrels would be as follows:

Barley	…	…	367,220 tons.
Grits	…	…	21,420 tons.
Sugar	…	…	44,700 tons.

asked the Vice-President of the Department of Agriculture (Ireland) whether Mr. R. H. Johnston, Bawnboy House, county Cavan, has land in county Cavan and also in county Galway liable to the new Tillage Regulations; and in which county is the Tillage Regulation being observed?

The owner referred to possesses land in the counties of Cavan, Galway, and Fermanagh, and he has not complied with the Compulsory Tillage Regulations. Suitable action is accordingly being taken by the Department of Agriculture.

asked the Chief Secretary for Ireland whether having regard to the large amount of land ploughed up in West Cork and the scarcity of fertilising manures, he will urge on the Department of Agriculture and the Congested Districts Board the advisability of supplying a steam dredger to raise coralline sand in Bantry Bay and Dunmanus Bay, and thus provide the farmers in the locality with an adequate supply of a cheap and fertilising manure?

The Department of Agriculture are of opinion that the sand referred to is useful as a manure, but they consider that the tendency has been to use it to too great extent in some quarters. They are not aware of any necessity for increasing the supply in West Cork. Should this be found necessary, arrangements may be made for utilisation of the Department's dredger.

asked the Chief Secretary for Ireland if he can state the qualification possessed by Mr. P. J. Killeen, Claremorris, for his appointment as Government purchaser of potatoes in Ireland for the military and military hospitals; and, in view of the duty of a county councillor in Ireland to conserve the food supplies of his county for its own people, and that his new job conflicts with this duty, whether Mr. Killeen will be required to relinquish his seat on the Mayo County Council?

My hon. Friend the Financial Secretary of the War Office has answered the first part of this question. The answer to the second part is in the negative.

asked the Chief Secretary for Ireland on what grounds did the Local Government Board reject the application of Cornelius Lynch, Droumsullivan, Bantry, for an extra pension, having regard to the fact that the local old age pension officer, who had a full knowledge of the details of the circumstances of the applicant, granted him 1s. a week, and the local old age pension committee granted him 2s. 6d. a week; and will he see that this application is considered by some responsible person in the Local Government Board with a view to the applicant receiving the pension he is entitled to?

The application was disallowed on the ground that the applicant's means, including his old age pension, exceeded 12s. 6d. a week. The pension officer reported that the applicant was not suffering from special hardship, which is a condition precedent for the additional allowance.

asked the Chief Secretary for Ireland what the Government's proposals are with reference to the demand of Irish women for the vote; and if he will say whether Ireland will be included in the electoral reform proposals?

These proposals will no doubt appear in the Franchise and Registration Bill to be founded on the recommendations of Mr. Speaker's Conference.

asked the Chief Secretary for Ireland whether he has seen the resolution adopted by the Dublin Corporation demanding the immediate trial or immediate release of a member of that corporation, chairman of one of its committees, Mr. Seaghan T. Kelly, who has been deported from Ireland without having been told for what; if there be any charge against Mr. Kelly; whether he will now be tried; and, if not. whether he will be released and compensated?

I have seen a resolution of the effect mentioned in the question. I can add nothing to the answers I have repeatedly given on the subject of the recent deportations from Ireland.

asked the Chief Secretary for Ireland whether he has received resolutions from the executive of the county Long ford Labour Union calling on the Government to pass into law immediately Acts fixing a minimum wage of 28s. a week for Irish labourers and extending the scope of the Insurance Act so as to include prompt payment of increased benefits to meet the extra cost of living in war-time; when the fixing of a minimum wage may be expected to come into operation; and whether any Amendment of the Insurance Act will be undertaken this Session in the direction referred to?

I have not seen the resolution mentioned in the question. The fixing of minimum wages for agricultural labourers in Ireland is dealt with in the Corn Production Bill. An increase of benefits under the Insurance Act would, I am told, necessitate an increase of contributions.

asked the Under-Secretary of State for War whether an Order has been issued by the General Officer Commanding the London District that no soldier is to be served in any restaurant or eating-house with any food after 9.45 p.m.; and whether any such Order has been issued by the Food Controller in respect to civilians?

An Order has been issued by the General Officer Commanding the London District prohibiting the serving of meals in licensed premises to members of the naval and military forces in uniform between the hours of 10 p.m. and 5 a.m. The prohibition does not apply to bond-fide travellers or to persons lodging in the pramises concerned. Perhaps my hon. Friend will address the last part of his question to the Food Controller?

asked the Financial Secretary to the War Office whether officers who are required to attend at Roehampton when in hospital in London can claim travelling allowance; and, if not, whether he will consider some provision which will avoid the hardship on the patients who cannot be accommodated at Dover House and have to travel to Roehampton possibly a score of times?

Officers required to attend at Roehampton receive travelling expenses in accordance with the regulated conditions.

asked the Financial Secretary to the War Office whether the Army Council, under Section 1 (5) of the Food Controller's recent Order restricting the output of beer to 10,000,000 barrels during the present year, have applied to the Food Controller for special certificates autho rising the brewers supplying the Army with beer to brew beer in excess of the restricted amount of 10,000,000 barrels allowed by the Order; and if he can state the additional amount of beer so applied for and the amount sanctioned by the Food Controller?

The question as to the amount of special provision to be made for canteens and hospitals is still under consideration with the Food Controller. Perhaps my hon. Friend will be good enough to postpone his question to a later date.

asked the Under-Secretary of State if he can state the number of men at present engaged in the production of coal in England, Scotland, and Wales, respectively, and the number of miners who could, under present conditions, be spared for service in the Army?

My right hon. Friend has asked me to answer this question. The numbers of persons at present employed, under ground and above ground, at mines under the Coal Mines Act in England, Scotland and Wales, respectively, are as follows:—

England (including N.Wales)	656,300
Scotland	127,600
South Wales and Monmouth	217,400
Total	1,001300

The question of the number of miners who can be spared for service in the Army is now under consideration. Regard must necessarily be had to the extent to which any further withdrawal of men would reduce the production of coal and to the effect of such reduction on the essential industries of the country and the requirements of our Allies. It should be added that arrangements are being made to obtain miners from the coal mines to assist in the production of ironstone and in the felling and hauling of timber for pit-wood.

asked the Under-Secretary of State if he can state the number of days at present being worked weekly or fortnightly by the miners in the various coalfields in the United Kingdom?

My right hon. Friend has asked me to answer this question. I am sending the hon. Member a copy of the "Board of Trade Labour Gazette" for April, on. page 135 of which will be found the latest available information as to the number of days worked per week in the various districts.

asked the President of the Board of Education how many public elementary schools under the London Education Authority have been occupied by the military since 4th August, 1914; how many of these are provided and how many are non-provided schools; how many schools were so occupied in March, 1917; and of these how many were provided and how many unprovided schools?

The figures are:1. Number of public elementary schools occupied at any time since the 4th August, 1914:1. Number of public elementary schools occupied at any time since the 4th August, 1914:

(a) Council	…	…	28
(b) Non-provided	…	…	11
Total	…	…	39

2. Number of public elementary schools occupied in March, 1917:

(a) Council	…	…	5
(b) Non-provided	…	…	2
Total	…	…	7

asked the Secretary to the Local Government Board what progress has been made since the issue of Command Paper 8,509, of 1917, with schemes of treatment of venereal disease: what is the total population of the areas in which such schemes are now in full operation; what is the total population of those areas in which schemes are in partial operation; what is the total population of those areas for which schemes have been submitted but not approved; and what is the total population of those areas for which no schemes have been as yet submitted?

Since the issue of the Command Paper referred to, thirteen schemes for the diagnosis and treatment of venereal disease have been submitted. Ninety-nine schemes in all have therefore been submitted, of which sixty-one have been approved by the Local Government Board. The total population of the areas which will be served by the schemes already approved is over 19,000,000. and the population of the area? for which scheme? have been submitted but not yet approved is approximately 6,000.000. I am not at present in a position to state the total population of the areas in which schemes are in full or partial operation. The population of the areas for which no schemes have as yet been formally submitted is about 11.000.000.

asked the Parliamentary Secretary to the Shipping Controller whether he can state the number, classification, and salaries of the staff employed in the Ministry of Shipping; whether his Department has taken over any of the duties formerly performed by the Marine Department or of the General Register and Record Office of Shipping and Seamen; and, if so, what is the nature of such duties?

The staff employed at the Ministry of Shipping numbers approximately 830, namely, 435 males and 395 females. Of these 150 are established Civil servants lent and paid by their respective Department. The remainder consists partly of persons giving their services, and partly of temporary employés paid at rates ranging from 15s. a week to £300 a year, the latter figure being exceeded only in the case of a few men possessing technical qualifications. The total salaries bill of the Ministry, excluding salaries of loaned officers paid by their Departments, but including overtime and extra allowances, is at the rate of about £85,000 a year. The Ministry have taken over from the Marine Department of the Board of Trade functions in relation to marine shipbuilding and to the licensing of voyages of British vessels. No duties have been transferred from the General Register and Record Office of Shipping and Seamen.

asked the Parliamentary Secretary to the Shipping Controller if the Controller is yet able to assure the House that every shipyard and engine-works now engaged in the building of cargo vessels has been fully supplied with, firstly, all the skilled labour, and, secondly, all the unskilled labour that they could use since the beginning of this year; and, if not, whether these shipyards and engine works, as distinct from shipyards engaged on naval work, will be, supplied before the middle of May with, firstly, all the skilled labour and, secondly, all the unskilled labour which they can use, whether in the making of material or the construction of hulls, machinery, or fittings or in the fitting and completion of vessels not yet completed or for work on standard or other suitable cargo vessels?

I regret to say that I am not able to give my right hon. Friend the assurance for which he asks, but I can assure him that the whole question of accelerating the construction of new ships and of obtaining additional material and labour for the purpose is engaging our most urgent attention. As I have already informed the House, the present output of new ships is very much greater than in the second half of last year, but we are not satisfied with the position that obtains, and every part of the question is being again explored.

asked the Chief Secretary for Ireland whether he has received a resolution from the Cavan and Monaghan District Asylum, proposed by Mr. Toal and seconded by the Most Rev. Dr. M'Kenna and passed unanimously, requesting the Government to contribute by way of capitation Grant an amount equal to one-half the annual cost for maintenance of pauper lunatics; how many similar resolutions have been received; and what prospect is there of substantial relief in this matter?

I have received the resolution of the Cavan and Monaghan Asylum Committee and several others. The question is one of the insufficiency of certain grants of local licences for the purposes to which they are assigned. There is no immediate prospect of an additional Grant.

asked the Chief Secretary for Ireland what steps the Treasury or Law authorities propose to take with reference to the recent conviction of an official in the Land Registry Offices, Dublin, for forgery; what is the number of original title deeds or documents which have been destroyed or missing; out of what fund it is proposed to make good the money stolen by this official; who is the head of the Department responsible for the want of proper supervision; and is it intended to hold an inquiry, so that a repetition of such offences may not occur?

I am making inquiries with regard to the allegations in the question.

asked the Chief Secretary to the Lord Lieutenant of Ireland whether it was by direction from his office that a removable magistrate at Strokes-town last week fined Mrs. O'Flaherty £2 for having displayed an Irish national flag; whether, after consulting persons acquainted with Ireland, he will allow the display of an Irish flag to be punished as a crime; and, if so, how he will deal with the public in election contests who march and speak under that flag and no other?

There was no direction for a prosecution. I am told the alleged offence was a breach of the law regulating the use of licensed premises. The decision is under appeal. I am not aware of any case in which the display of a flag has of itself been dealt with as a crime.

asked the Chief Secretary for Ireland (1) whether, with a view to the better and more economical enforcement of Regulations by the Local Government Board in regard to epidemic and infectious diseases in Ireland, he will introduce a Bill extending the provisions of the Public Health (Prevention and Treatment of Disease) Act, 1913, to Ireland; (2) whether, having regard to the representations of the medical profession in Ireland and the desirability of securing skilled treatment in cases of childbirth by properly qualified midwives, he will introduce a Bill for Ireland at an early date framed upon the lines of the English Midwives Act of 1902 and the Scottish Midwives Act of 1915?

Bills have been drafted for the purposes mentioned in both these questions.

asked the Chief Secretary for Ireland whether his attention has been called to the refusal of the Local Government Board to sanction a proposal of the Ballymahon District Council to rent for the purposes of allotments and cow pasture the lands of Ballymulvey which remained in the landlord's hands; whether they offered £20 a year rent for these lands and the landlord refused to accept less than £30; whether it was the fault of the Local Government Board that because of their interference these lands were grabbed by outsiders; whether he is aware that the poor town tenants of Ballymahon had no other hope for a supply of milk to their families than from the proposed action of the district council; and will he communicate with them with a view to securing their approval for a future scheme?

The Local Government Board pointed out to the rural district council that lands can be acquired for the purposes of allotments for labourers under Section 16 of the Labourers Act of 1885, ! but that the Board is not. empowered to authorise the rural district council to acquire lands for the purposes of pasturage or turbary. This advice was correct, and cannot properly be called an interference of the Board with the council.

asked the Chief Secretary for Ireland whether he is aware that the tenants on the estate of Sir Francis Burke, Marble Hill, Woodford, county Galway, have been paying interest on the purchase price of the estate for the past seven years; is he aware that dissatisfaction exists amongst the tenantry on account of the long term of years they are compelled to continue in this position; and can he indicate the date when the holdings will be vested in the tenants in the different sections of this estate?

The estate of Sir Henry G. Burke, known as the "Marble Hill Estate," has been purchased by the Estates ! Commissioners, and I am informed that nearly all the holdings have been vested in ! the purchasers, and that the Estates Commissioners hope to be able to deal with the few cases in which the holdings have not yet been vested at an early date.