asked the Chancellor of the Exchequer whether a private person purchasing a Treasury bill is liable to pay Income Tax on the discount?

The answer is in the affirmative.

asked the Chancellor of the Exchequer if he will state the extra expense (if any) and if any remuneration has been paid to the surveyors of taxes and others, over and above the usual salaries for assessing and collecting the Income Tax falling on the Inland Revenue Votes, incurred by assessing and collecting the £140,000,000 of Excess Profits Duty brought into the revenue for the accounting period to the 31st March, 1917?

:No increase in the numbers or salaries of surveyors of taxes has been made on account of the imposition of the Excess Profits Duty.

asked the Parliamentary Secretary to the Shipping Controller if he will state the number of the staff engaged in the Ministry of Shipping Control?

:I refer the right hon. Gentleman to the reply given by me to a similar question by my hon. Friend the Member for Mid-Tyrone on 24th April.

asked the Parliamentary Secretary to the Ministry of Food if he will state (1) the number of the staff engaged in the offices of the Royal Commission on Sugar Supplies; (2) the number of the staff engaged at the offices of the Royal Commission on Wheat Supplies; and (3) the number of the staff engaged in the Ministry of Food Control?

:On 28th April, the number of the staff engaged at the respective offices, including voluntary workers, was as follows:—

asked the Chief Secretary for Ireland what length of the proposed railway from Athy to Wolf Hill is to be made on private land and what length on public roads; what the reason is for not acquiring land for the whole length by the same means by which it has been acquired for part; what steps, if any, have been taken to obtain the consent of the public upon whose rights and safety it is proposed thus to encroach; what precedent, if any, there is for this encroachment without obtaining the consent or the public; whether, before expenditure has been incurred on this project, steps will be taken to obtain the consent of the public entitled to the free and safe use of those roads; and, if not, whether the Defence of the Realm Act will be used to prevent the public affected maintaining the freedom and safety of their roads by preventing a railway being made on them?

:I am not able to give the information asked for in the first part of the question. The construction of the railway was undertaken under the Defence of the Realm Regulations as a measure likely to help in the effective prosecution of the War. If direct and substantial loss is caused by this means the Defence of the Realm Losses Commission can deal with it. If land or interests in land are permanently acquired they will, when so acquired, be paid for in the usual way. The local authorities and the people of the district concerned were among those who pressed most urgently for the prompt construction of the railway.

asked the Chief Secretary for Ireland if he will explain the principle on which the Defence of the Realm Act, which cannot be used for the acquisition of untenanted and non-residential grass lands for permanent distribution for tillage and increase of food production, is now being used for the acquisition of land for the proposed railway from Athy to Wolf Hill; and, if the only difference is the will of the Executive, will he now indicate, as the Board of Agriculture has done in this country, the probable amount of increased tillage required in Ireland next year and the steps proposed to be taken for releasing and distributing permanently for this purpose the untenanted and non-residential lands, which are all evicted lands to which the people have a moral claim?

:This question will probably arise in the Debates upon the Corn Production Bill now before the House. It cannot be satisfactorily discussed by question and answer.

asked the Chief Secretary for Ireland whether the Proclamation of 26th April, 1916, suspending the operation of Section 1 of the Defence of the Realm (Amendment) Act, 1915, and with it the right of civil trial in Ireland is still in force; how many civilians under it have been denied the right of civil trial and tried by military Courts; how many such persons have been sentenced by the military Courts to death, to penal servitude, and to terms of imprisonment, respectively, the power of suspending civil trial having been conferred for dealing with the cases of assisting the enemy; in how many, if any, of the cases was that offence charged and proved; how many persons are now in prison under the Criminal Law and Procedure (Ireland) Act; and, the Proclamation and the Act, being exceptional repressive measures, when will they be withdrawn?

:The Proclamation referred to is still in force. Since the 26th April, 1916, 208 civilians have been tried by court-martial in Ireland. Of these, 183 were tried in connection with the Rebellion. Fifteen persons were at that time sentenced to death, and 124 persons were sentenced to penal servitude; forty-two persons have been sentenced to imprisonment; twenty-seven have been acquitted. The persons tried in connection with the Rebellion, with few exceptions, were charged with the offence of assisting the enemy; no others have been so charged. There are eighteen prisoners in custody who have been tried under the provisions of the Criminal Law and Procedure (Ireland) Act, 1887.

asked the Vice-President of the Department of Agriculture (Ireland) what arrangements have been made for supplying hay to the people of Donegal for cattle fodder?

:When the Department of Agriculture received information as to shortage of fodder in county Donegal, they made arrangements with the military for prompt supply in needy cases. The fodder was sold for cash at cost price, the distribution being in the hands of the Department's officers. The Department understand that the crisis is now past. Over 4,000 farmers have been supplied with fodder to the extent of from 700 to 900 tons. No avoidable delay took place in connection with the matter, and the arrangements worked satisfactorily.

asked the First Lord of the Admiralty whether he will ascertain if the "Maritime Journal of Commerce," in New York, has ceased publishing the movements of British, Allied, and neutral vessels, having regard to the information which this publication might convey to the enemy if a great wireless station has been established in Mexico or through other channels?

:Inquiries are being made.

asked the Secretary to the Admiralty what amount of public money has been expended by his Department upon the supply of vaccines from the inoculation department of St. Mary's Hospital?

:No public money has been expended by the Admiralty on the supply of vaccines from the institution referred to.

asked the First Lord of the Admiralty whether he is aware that the 3s. a day Colonial pay allowed to men going from a Royal dockyard in this country to work in His Majesty's dockyard at Gibraltar is included in their earnings for taxation; and, in view of the fact that Parliament has decided that the subsistence allowance of these men should not be included in the wages for taxation, will he explain why this is being done?

:The foreign service allowance to which apparently my hon. Friend refers is of the nature of an additional payment for service abroad and not a subsistence allowance. Foreign service allowances, whether paid to officers or men, are subject to Income Tax equally with the rest of their emoluments in all cases in which the total income exceeds the exemption limit.

asked the Under-Secretary of State for War if he has adverted to the loss of young lives, especially on the part of officers, in the present War; whether there has been any similar loss on the part of the enemy forces; whether any statistics, absolute or relative, have been collected on the subject; whether he can assign any reason for the loss referred to; whether it is due to the British practice of the younger officers leading their platoons into action; and whether he will bring the matter under the notice of the higher command with a view to a mitigation of the evil?

:Much as I deplore the loss of young lives, I can assure the hon. Member that there is no reason to suppose that our own is any greater than that suffered by the Central Powers. No general statistics have been prepared. The German casualty lists did not begin to give the date of birth until December, 1916, and the lists published in that month show that 46 per cent. of the total officer casualties recorded in that month were between the ages of 17 and 25. I can find no grounds for the suggestion that the loss in young officers in the British Army is excessive in proportion to its numbers. Platoons must obviously be commanded by younger officers, and there is no reason to suppose that platoons are not led into action by their commanders in the armies of the Central Powers.

asked the Under-Secretary of State for War whether he is aware that the wounded soldiers and medically unfit men who form the male staffs of the London recruiting offices have been working such continually excessive hours as to strain the health of fit men, and that these weaker men are subject to constant breakdowns for this reason; and if he will, by increasing the staffs or other means, reduce the amount of Sunday work and ensure to the recruiting officers and their staffs at least a half-holiday each week as necessary to secure their proper return to health?

:London recruiting offices are closed on Sunday, and any attendance on that day is given voluntarily to deal with exceptional stress of work. The half-day is already generally in practice.

asked the Under-Secretary of State for War why the male employés of the London recruiting offices are not paid for overtime work; and if he will instruct that they shall be paid for each hour worked after their nominal finishing hour, namely, 7 p.m., as is the case with the female staffs, who receive 7d. per hour for all hours worked after 6 p.m.?

:These men are paid an inclusive rate to cover all time worked, and are consequently not entitled to overtime.

asked the Under-Secretary of State for War if he is aware that the Lord Lieutenant of Ireland stated in November last that 40,000 recruits were required by the Irish divisions by Christmas; and if he will state the number of recruits obtained in Ulster, Munster, Leinster, and Connaught, respectively, since the 12th October, 1916, and the number of fit men of military age still available for enlistment in Ireland?

:I regret that it is not considered desirable to give this information in public, but perhaps an opportunity may occur during the Secret Session.

asked the Under-Secretary of State for War whether he will give an assurance that it is not intended that the soldiers on the East Coast who are being trained in telephony should be employed on civil work in the Post Office?

:These men are not employed in civil work in the post office. I am not clear what my hon. Friend has in mind, but if he will give me further details I will have inquiries made.

asked the Under-Secretary of State for War whether he is aware that the robberies of the effects of killed and wounded officers still continue; and can he see his way to have inquiries made into the matter?

:I would refer my hon. Friend to the answer given on 27th March to my hon. Friend the Member for Bury. Inquiries were made of the military authorities as to the statement that looting took place at base depots, but no report has been received yet. Inquiries were also made towards the end of last year of the Commander-in-Chief as to the recovery of effects of casualties at the front. He made a very full investigation and came to the conclusion that everything possible is being done already. I must remind my hon. Frend that during operations there are numerous ways in which articles may be lost. For these, I would refer my hon. Friend to the full statement I made on the 21st December last.

asked the Under-Secretary of State for War whether he is aware that many complaints are still received by Members of the unsatisfactory nature of the cooking of food for the Army at Home; whether he can say if women cooks have been introduced into all camps yet or whether he intends to introduce them; and whether, in view of the food shortage, he can make such arrangements to have the men so catered for in camp as to avoid the necessity of resorting to canteens, provided for voluntarily, and otherwise?

:I am not aware that many such complaints are received, but if my hon. Friend will furnish me with specific instances, I will have inquiry made. Several thousand women are already employed in camp cook-houses, and the number is being increased as rapidly as possible, but the rate of progress depends on the provision of suitable accommodation. The catering arrangements are believed to be satisfactory and the ration is fully adequate to the needs of the troops. The use of canteens and similar institutes is subject to the same restrictions as those imposed by the Food Controller on the civil population.

asked the Under-Secretary of State for War whether it is possible that a sergeant in the Army Pay Department can be promoted to a commissioned rank in that Department; if so, how many such commissions have been granted during the War; and, if not, why this is the only Department which does not allow promotion from the ranks or, in the alternative, why non-commissioned officers of the permanent staff of the Army Pay Corps cannot be appointed acting assistant paymasters?

:Promotion from the ranks to a commission takes place systematically in the Army Pay Department; but so far the selected individuals have passed through the rank of warrant officer before obtaining their commissions. There is, however, no actual bar to the selection of a sergeant; thirty-three such commissions have been given during the present War.

asked the Under-Secretary of State for War whether the widow of the late Private G. Oliver, No. 1567, 22nd Battalion London Regiment, is debarred from receiving her husband's embodiment gratuity of £5 because he enlisted on the 5th August, 1914, instead of the 4th August, 1914; and, if so, whether he will consider the advisability of not enforcing the Regulation in this case in view of the unexpected declaration of war?

:The £5 gratuity applied only to a Territorial Force soldier who was serving in peace and came up on embodiment. I am afraid that it is not possible to make the exception to the Regulations which my hon. Friend contemplates.

asked the Financial Secretary to the War Office if he is aware that Drivers E. Read, H. Tyler, and Plumbley joined the Army in 1915 and are up to now receiving 6s. per day in the Army Service Corps, Mechanical Transport; and, if so, why the War Office refuses to grant Driver E. J. Phillips, No. 192,571, the same rate?

:Recruiting for motor transport drivers at the special rate of 6s. a day closed on 10th November, 1915, Presumably, therefore, Drivers Read, Tyler, and Plumbley applied for enlistment before that date. With regard to Driver Phillips, as I have already in- formed my hon. and gallant Friend, he did not enlist until December 6th, 1915, when recruiting at the special rate was closed.

asked the Under-Secretary of State for War whether the Tipperary Barracks were formerly lighted by coal gas, necessitating the carbonising of about 400 tons of coal per annum, from the residual products of which toluol could have been produced; whether such barracks are now lighted by petrol gas; what is the annual consumption of petrol for that purpose; and why, in the present scarcity of petrol, a return should not be made to coal gas?

:Instructions to return to coal gas were issued on 11th April.

asked the Under-Secretary of State for War whether the allowance of oats to Cavalry horses has been reduced from 12 to 8 lbs., although many of these horses are required for use in France, while racehorses are allowed to consume 14 lbs. of oats a day?

:The ration of oats for riding horses at home varies between 9 lbs. and 12 lbs., according to description and the employment of the animals concerned.

asked the hon. Member for Worcestershire (Bewdley Division) whether his attention has been drawn to the case of Corporal B. Moran, No. 13930, X Company, 3rd Battalion, King's Own Royal Lancasters, Fort Stanford, Plymouth, who joined in September, 1914, was severely wounded in France in September, 1915, was in the military hospital at Lincoln for eighteen months, and who is now partially blind in his left eye and with the other defective, whose right leg is two inches shorter than the left owing to the shin bones having been badly smashed, and whose doctor has given him a certificate that he is incapable of work; will he say why Moran has been passed into Class W, with the result that he has been refused a pension, whilst his wife has been deprived of separation allowance; and will he take steps to have Moran discharged from the Army so that he may receive a pension, and not be left to starve as the result of service to his country?

:My hon. Friend has asked me to answer this. I have no information as to this case, but I have called for a report with a view to immediate action being taken, if necessary, and will let the hon. Member know the result as soon as possible.

asked the Under-Secretary of State for War whether there is any restriction on the amount of food that can be bought by German prisoners of war in this country or that can be bought in this country and supplied to them by German sympathisers in this country in addition to the rations that are allowed to them by the authorities; whether there is any difference between the case of prisoners who are officers and that of other prisoners; and whether, in view of the need for economy in foodstuffs, he will restrict the supplies of food for all German prisoners of war to the amounts prescribed by the Food Controller for our own civilian population?

:In regard to the first part of the question, I am informed that no foodstuffs may be bought by German prisoners of war in this country except through canteens under the control of the Army Canteen Committee, and in which no article containing meat, flour, or sugar may be sold. No article containing these ingredients is allowed to be sent to prisoners of war from relatives or sympathisers in this country, and a strict control is kept on the amount of other food sent by the latter. In regard to the second part of the question, officer prisoners of war buy their own food, and are subject to the same limitations as attach to the civil population. Other prisoners of war are subject to the rations from time to time in force. In regard to the last part of the question, I am informed that the amount of bread and sugar supplied to prisoners of war is in accordance with the Regulations laid down by the Food Controller.

asked the Minister of Munitions whether the Schedule of Protected Occupations (M. M. 130) issued on 21st April is intended to supersede the List of Certified Occupations (K. 177) issued on 1st February; and, if not, is it to be assumed that the latter is still operative?

:The Schedule of Protected Occupations (M. M. 130) applies only to men employed in Admiralty, War Office or munitions work. It is not intended to supersede the List of Certified Occupations, in regard to which inquiries should be addressed to the Parliamentary Secretary to the Board of Trade.

asked the Parliamentary Secretary to the Ministry of National Service whether the new scheme announced by the Director-General will end the programme of enrolling every man between eighteen and sixty already engaged in work recognised by the Government as work of national importance, such as work in the Royal dockyards; and whether, under the new scheme, men will still be asked to enrol as national volunteers who have been informed by the Government that their services cannot be spared unless by special permission, which is not likely to be given?

:The new scheme to which my hon. Friend refers is supplementary to the previous scheme for which the active campaign has been suspended, but any man, however employed, who desires to enrol under the original scheme will still be accepted. Government Departments have been informed that any member of their staffs who may enrol as National Service volunteers will not be transferred without consultation with the Department concerned.

asked the President of the Board of Trade why the Royal Commission on Paper did not accede to the request for an interview in a memorial, dated 29th March, 1917, presented by certain paper importers, on the subject of printed and/or coated paper; whether the attention of the chairman has been called to the recent correspondence between R. L. Lundgren, of 111-113, Queen Victoria Street, E.C., representing the memorialists, and the secretary of the Commission; and whether the Commission will now be willing to grant such interview and to give the memorialists an opportunity of explaining their case?

:I am informed by the chairman of the Royal Commission on Paper that the views of the memorialists were very fully laid before the Commission and the facts of the matter have been explained to Mr. Lundgren by letter. The decision as to the importation of printed and coated paper was taken by His Majesty's Government in view of the tonnage situation, and the Royal Commission did not consider that any useful purpose would have been served by seeing a deputation.

asked the President of the Board of Trade whether he is aware that the Blessington steam tramway or railway in Ireland has been utilised by the military authorities during the War for State purposes; why this line has not been taken over by the Government as has been done in similar cases in England and Ireland; whether he is aware that loss has been occasioned by the action of the Admiralty authorities in preventing the owners from obtaining the engines required for their traffic; and, in the circumstances, will he decide on taking over the line without further delay?

:I am afraid I can only refer the hon. Gentleman to the reply given on Wednesday to the hon. Member for North Dublin, of which I am sending him a copy.

asked the President of the Board of Trade whether the canals in England taken over by the Government are under the control of the Canal Committee or the Railway Executive Committee?

:The Canal Committee control the independent canals which have been taken over by the Government in England, and the Railway Executive Committee control those which belong to railway companies.

asked the President of the Board of Trade what is the present staff of the Irish Railway Executive; who represents the secretary, Mr. Ingram, in his absence; whether he will consider the desirability of a responsible official being available on such occasions; what are the duties of Mr. William Tomlinson; whether he has been acting as chief assistant to the secretary since the establishment of the executive; why he was selected for his present duties in preference to men of greater ability and much longer service on the staff of the Irish Clearing House, from which he was selected; and whether he will ensure that in selecting the staff of the Irish executive some other criterion will be employed than the personal predilections of the secretary?

:The appointment of their staff is a matter for the Irish Railway Executive Committee, and the Board of Trade are not in a position to answer the questions raised by the hon. Gentleman.

asked the Secretary to the Board of Trade whether he is aware that reduced return railway fares were refused to the Dundelegan Choral Society, who wished to travel from Dundalk to Dublin to take part in the forthcoming Feis Ceoil competitions to be shortly held in Dublin; whether he is aware that the reason given was that all cheap fares had been withdrawn in connection with meetings; and seeing that the Feis Ceoil competitions can in no way be described as a meeting, can he see his way to grant the reduced fares asked for?

:As I stated in reply to the question which the hon. Gentleman put on Wednesday last, I fear that it is impossible to grant reduced fares on occasions such as that to which he refers.

asked the Under-Secretary of State for Foreign Affairs whether the unanimous resolution of the French Chamber in favour of a stringent blockade has been communicated to the British Government; and, if so, whether he can state its terms?

"The Chamber takes note of the fact that the blockade of Germany in regard to foodstuffs is not completely assured, but nevertheless relies on the Government to take the necessary steps to secure this object, or to see that such steps are taken: these steps are especially the general fixing of rations, their periodical revision so that they can be stopped in cases where violations of guarantees are ascertained to have taken place, a better organised policy of purchases, a closer concentration of the French blockade departments, and a real co-ordination of action between the Allies."

asked the Chief Secretary for Ireland if he is now in a position to state the amount of the increased Grants towards primary and intermediate education in Ireland corresponding to the increases towards those services in this country, and the scheme proposed for the expenditure of the amount in Ireland?

:I am not yet in a position to make a statement on this subject.

asked the Vice-President of the Department of Agriculture (Ireland) whether he has received any suggestions from the Irish Cattle Traders and Stock-owners' Association regarding the allotted times for sheep dipping; whether he will consider the matter; wheher he has had any inspection and reports concerning the suitability of loading banks at certain stations which were alleged to be defective: and whether he will have a general inquiry instituted and a report thereon published?

:The Department of Agriculture do not appear to have recently received any communication from the association referred to on the subject mentioned. The Department from time to time receive reports from their inspectors as to the condition of cattle loading banks at railway stations, and the railway com- panies concerned have been communicated with. The Department are, however, not prepared at the present time to press the companies to undertake expensive additions to the existing cattle loading facilities.

asked the Chief Secretary for Ireland whether the Estates Commissioners have considered the claim of Patrick Buckley, of Grange, Castlelyons, county Cork, an evicted tenant on the estate of Miss M. C. Lucas, to be reinstated in his holding; whether the evicted farm, which consists of eighty acres, is well suited for tillage; whether it was offered recently by the owner to the Commissioners and afterwards to the Department of Agriculture for tillage purposes; whether the evicted tenant is in a position at present to resume possession on fair terms and to till it; and whether the Estates Commissioners will now make inquiry with a view to his reinstatement in the holding?

:No application has been lodged with the Estates Commissioners by Buckley for reinstatement as an evicted tenant, and as he appears to have been evicted in 1912 he does not come within the Evicted Tenants Acts, 1907–8. The owner of the lands recently approached the Commissioners in the matter, and was informed that, if she so desired, it was open to her to reinstate Buckley and institute proceedings for the sale of the lands to him as tenant under the Land Purchase Acts at a price to be agreed between the parties. The land was offered by the owner's agent for tillage purposes. If no arrangement is made between the owner and the late tenant the Department will take that offer into consideration.

asked the Secretary of State for the Colonies how many Sinhalese remain in prison in Ceylon under sentences of courts-martial passed in 1915; and whether any of those imprisoned in that year without trial are still in prison?

:I am not aware how many persons convicted by courts-martial remain in prison. All persons imprisoned without trial were released on the withdrawal of martial law.

asked the Secretary of State for the Colonies whether any investigation has followed the deposition of R. A. Appuhamy, of Higgashena, Ceylon, that on 5th June, 1915, a woman of fifty, named A. A. Subarath Etana, while gathering vegetables in a field, was shot dead by one of two English soldiers in khaki who were passing near; that when the murdered woman's daughter complained to the Government agent, she was paid Rs.50 in cash, and a further sum of Rs.200 was deposited in the Ceylon savings bank to her credit; and how any difficulty arises in identifying and bringing to justice a man who was able to have this money paid for him by a Government agent?

:This cae was investigated by the Governor of Ceylon. The woman was accidentally shot by a patrol firing at some rioters. An inquest was held, and a verdict was returned that she was shot accidentally during the riots. Compensation was paid from Ceylon Government funds.

asked the Secretary of State for the Colonies if land in the West African Protectorates is held under native customary tenure; if native customary tenure in those Protectorates is based upon the principles that every individual within the community has a right to share in the land bounties, that the ultimate ownership of the land remains in the community, and that the land cannot be permanently alienated; if, under the numerous agreements made from time to time with native chiefs and communities in those Protectorates, the British Government has undertaken that native laws and customs not repugnant to humanity shall be respected; and if native customary tenure is still recognised by the Government as valid?

:Generally speaking, the answer is in the affirmative. The area in question is, however, very great, and there is a great diversity of native races, so that it must not be assumed that native customary tenure is identical in all parts of the Protectorates. In some districts the native system may also have been modified by familiarity with European usage introduced from the settlements on the coast, but how far European conceptions of ownership may have been reached by the natives in such districts it is impossible to say definitely, and opinions vary very widely. Again, it has been necessary for the Governments to take power to secure land for certain public purposes, notwithstanding any local custom.

asked the Secretary of State for the Colonies what were the total amount and value of spirits imported into Nigeria during the years 1913, 1914, 1915, and 1916, respectively; the amount of revenue derived from spirits and from all other imports, respectively, in each of those years; and what were the countries from which the spirits imported into Nigeria were exported?

:The information, as far as available, is contained in the following table:—