asked the Chancellor of the Exchequer whether he is aware that the Revenue authorities at ports on the North-East Coast have recently been attempting to obtain Income Tax returns for foreign shipping companies through the British firms who happen to act as agents or shipbrokers for some of the steamers of such companies at the various North-East ports to which they trade; whether he is aware that no ship-broker in this country has access to any accounts which would enable him to render a return of the profits earned by a foreign company owning steamships, some of which are trading to this country, and that all profits arising from the transaction of ship's business while in a British port are already included in the Income Tax returns of British shipbroking firms; whether it is intended to subject the profits of all foreign companies owning ships which trade to ports in this country to British taxation; and whether in that case he will consider the greater convenience and economy of levying such taxation by means of a direct tonnage impost to be collected through the Customs Houses upon every occasion of a foreign ship clearing from a British port?

Any foreigner who carries on business in this country through an agency or branch here is chargeable to British Income Tax in the name of his agent, etc., in respect of the profits earned in this country, and such agent is by law responsible for doing all acts necessary to the assessment and payment of the tax. Foreign shipping companies are in this respect in like case with all other foreigners carrying on business in the United Kingdom. I would point out that the profits of a shipbroker or other person acting as agent in the conduct of a foreigner's business are entirely separate and distinct from the profits arising to the foreigner on the business so conducted for him by the agent. It is not intended to make any distinction between foreigners carrying on business in this country, but the hon. and gallant Member may not be aware that the circumstance that a foreign-owned ship clears from a British port does not of itself involve liability to British Income Tax. The mode of taxation suggested by the hon. and gallant Member could not be regarded as a suitable substitute for the existing Income Tax charge. It would apply uniformly without regard to the amount of the income derived from the business in this country or, indeed, to the question whether any income was derived at all. Also it would affect a number of persons who are not carrying on any business here and are not in any way liable to British Income Tax.

asked the hon. Member for Worcestershire (Bewdley Division) if he will state the number of old age pensioners in England and Wales, Scotland, and Ireland, respectively, whose pensions have been withdrawn or reduced without any change in the pensioners' circumstances; whether there have been any such withdrawals or reductions since 1909; and, withdrawal or reduction without change of circumstances having been found by a competent Court to be illegal, whether such pensioners as have suffered in that way and are still living will be paid the arrears of their pensions on application?

I am not able to furnish the statistics for which the hon. Member asks, but I may explain that where it is found that an old age pension has been granted to a person who is not entitled to receive it, or at too high a rate, action is taken in the ordinary course for the revision of the incorrect grant. Such action is taken under Section 6 of the Old Age Pensions Act, 1911, which expressly provides for the revision of incorrect grants of pensions, and that Section supersedes the earlier decision of the Courts as to the revision of grants of pensions under the Old Age Pensions Act, 1908.

asked the Chief Secretary for Ireland (1) upon what grounds a supplementary old age pension allowance has been refused to Dennis and Bridget Sweeney, Moneybeg, Dunlewey, county Donegal, Falcarragh pension district, seeing that these people are aged respectively eighty-one and seventy-six, and have no source of income except a holding rented at 25s. a year, with stock consisting of one cow, one calf, and a year-old horse; (2) why supplementary old age pension allowance at the rate of only 6d. per week has been granted to Cornelius Ward, Rutland Island, Burtonport, county Donegal, who owns no stock, and is dependent upon an allowance of 5s. 10d. per week from a son serving with the Colours and upon the earnings of another son who is an in-shore fisherman; whether he is aware that this man received a notice from the local pensions authority stating that the additional allowance would be paid at the rate of 1s. weekly; and will he explain why this amount has been cut down?

The applications mentioned in these questions do not appear to have been referred to the Local Government Board.

asked the First Lord of the Admiralty whether his attention has been drawn to the attack on the Vice-Admiral at Dover in the "Daily Mail" of the 28th of April; and whether the Board of Admiralty approves of attack's in war-time on individual officers afloat; and what action he proposes to take?

I have read the attack on the Vice-Admiral at Dover to which my hon. Friend refers. In my opinion, such attacks on officers who are performing arduous, anxious, and dangerous duties are most regrettable. Indeed, if officers are to be attacked in this manner by those who cannot know all their difficulties, and under circumstances in which they cannot reply, I fear great injury will ensue to the public interests. It is obvious to me that all criticisms ought to be levelled against the First Lord, who alone is in a position to reply to and deal with them.

asked the First Lord of the Admiralty whether an agreement was come to a few months ago with the German. Government to exchange civilian prisoners who are over military age; what steps have been taken to carry out the agreement; whether there are any Swedish vessels which could now be chartered to convey these prisoners to and from Germany; and, if so, whether steps will be taken to utilise such ships for the purpose?

The answer to the first part of the question is in the affirmative; to the second part that a certain number were repatriated from each side, and arrangements for a much larger number had been made when the process was suspended by the German declaration that all ships would be sunk at sight; to the third and fourth parts that the owners of certain Swedish vessels have offered them for the transport of prisoners if they can obtain a safe conduct from the German Government, as to which they are making inquiries independently.

asked the Secretary of State for India whether he has signed an order for the deportation of Justin Boquet from the United Kingdom; whether he personally inquired into the circumstances of this case and personally saw Justin Boquet and ascertained whether Boquet could adduce reasons against his deportation; whether he is aware of the firm conviction of Mr. Boquet's family and friends that he will be immediately shot on arrival in the country whither he was to be sent; that Mr. Boquet is a competent engineer willing to do service to this country by his skill, and that by the action of police spies he has been hounded out of one situation after another in this land in which he had lived many years in peace and with unblemished reputation; whether Mr. Boquet had any opportunity to place his case before the Secretary of State or any tribunal; and, seeing that even alien enemies are allowed to place their cases before the Advisory Committee presided over by Mr. Justice Younger, if he will arrange that aliens not of enemy nationality shall be as well treated as alien enemies?

My right hon. Friend has asked me to reply to this question. I would refer to the answer I gave to the hon. Member for Blackburn on the 25th April. Full inquiry was made into the circumstances of the case, and the Secretary of State for India was informed of the facts when he signed the order. It is impossible for the Secretary of State to grant interviews in such cases, but Boquet was given every opportunity of stating the grounds on which he objected to return to France to discharge his military obligations. I am aware of no foundation for the allegation that he will be shot on arrival in France, and it is not the case that he was hounded out of situations by police spies. I shall be glad if the hon. Member will furnish me with a statement of the grounds on which he makes such a charge. I do not think the suggestion made in the last part of the question could be adopted.

asked the Home Secretary whether Alfred Reinhardt, of the Schimmelpfeng Institute, is an unnaturalised German; whether he is still manager of the institute, seeing that he signed for the general manager on 18th March; whether he is employed by Hans Schimmelpfeng, of Berlin; and whether John Slater, the British manager of Bradstreets, was dismissed for refusing to associate with Reinhardt?

I have already stated the facts of the case of Reinhardt on Thursday last in reply to a question by the hon. and gallant Member for the Ludlow Division. The circumstances of Mr. Slater's dismissal are not within my knowledge.

asked the Secretary to the Local Government Board whether, in accordance with paragraphs 121 and 122 of the Report of the Royal Commission on Venereal Diseases, cards of instructions are now being issued gratis by doctors to patients suffering from these diseases?

Leaflets containing instructions on the lines suggested by the Royal Commission were issued by the Local Government Board in December last for distribution to doctors and hospitals, and are being supplied gratis to all doctors for the use of patients suffering from venereal disease.

asked the President of the Board of Trade whether he is aware that the preparation of the list of shareholders, submission of which annually to, the Board of Inland Revenue is required of every company under the Companies (Consolidation) Act, 1908, proves an onerous and difficult task during the War when staffs are so reduced; and whether he will consider the propriety of passing a short Act relieving companies of this obligation till peace is restored?

I am aware that the reduction of staff has caused some difficulty in preparing annual lists of a company's shareholders, but the information contained in those lists is useful at the present time, and I do not think legislation to relieve companies of this obligation would be advisable.

asked the Secretary to the Board of Trade how many quarters of peas were imported into this country from Holland, Prussia, Japan, United States and Canada, respectively, in the years 1913, 1915, and 1916?

The following statement shows the quantities of peas (not fresh) in quarters of 504 lbs. imported into the United Kingdom which were consigned from the undermentioned countries during each of the years 1913, 1915, and 1916:

asked the Secretary for Scotland what are now the average weekly wages of able-bodied agricultural labourers in Edinburgh, Linlithgowshire, Lanarkshire, Ayrshire, Fife, and Forfarshire respectively; whether these wages are inclusive or exclusive of extras and allowances; and what is the estimated average value of the extras and allowances in each of these counties?

The average weekly wages and allowances (food being calculated at its present money value) are approximately as follows in the counties specified by my hon. Friend:

asked the Chief Secretary for Ireland if he is aware that an inspector from the Congested Districts Board ordered John Sullivan, Gurrane East, Killorglin, tenant of the Congested Districts Board on what was formerly the estate of Lord Ventry, to give up a portion of his holding to a fellow tenant, Michael Sullivan, of Reen, Killorglin, and actually got the latter to sign a purchase agreement for that portion; that John Sullivan, in consequence of this, took legal proceedings against Michael Sullivan, and that both the County Court and the Court of Assize held that the portion of land was part of John Sullivan's holding and that Michael Sullivan had no claim to it; and whether, seeing that the Congested Districts Board through their inspector refuse now to give John Sullivan any portion of the untenanted land in their possession unless he gives up all claim to the said portion of land and refunds to Michael Sullivan the costs which he was allowed in the County Court and the Court of Assize, he proposes to take any steps in the matter in view of this attempt to override the decision of both these Courts?

I am informed that an inspector of the Congested Districts Board visited John Sullivan's holding to settle a dispute between him and his brother Michael as to a passage leading to Michael's house. The inspector was unable to settle the dispute, and legal proceedings were taken in which John Sullivan established his right to the passage as forming part of his holding. Some years earlier Michael Sullivan had signed an agreement for the purchase of his holding, including, it was believed, the passage, there being then no dispute, and the passage formed the natural boundary of the holding. The Judge of Assize having decided that the passage belonged to John Sullivan, the local inspector reported the facts to the Congested Districts Board, and as the estate or holding was not vested he requested that the sale agreement should be returned to the tenant for amendment of the area and boundary of the holding in accordance with the ruling of the County Court judge. As the estate is not yet vested in the Board the sale agreement must be amended if the County Court judge's order is upheld. John Sullivan's holding is in one lot. The Congested Districts Board have no land in their possession for its enlargement, and, if they had or could acquire any, there are at least 20 intermixed and much less economic holdings in the immediate neighbourhood having a prior claim for additional land. The Board's local inspector has never made the proposition suggested in the latter part of the question to Michael Sullivan.

asked the Chief Secretary for Ireland on what grounds the Estates Commissioners have refused to consider the reinstatement as an evicted tenant of James Maher, Clonlisk, Shinrone, King's County; whether they have had evidence submitted to them that his case is a genuine one deserving of consideration; and whether they will reopen the case again with a view to securing that justice is done with regard to it?

The Estates Commissioners inform me that, after inquiry and consideration of the circumstances of the case, they decided in the exercise of the discretion vested in them by Statute not to take any action with reference to James Maher's application for reinstatement in a holding on the White Spunner Estate, King's County, and that they are not prepared to alter their decision in the matter.

asked the Home Secretary what is the accommodation of Carnarvon Prison; whether it is provided with hospital accommodation and, if so, what is its nature; how large is the exercise ground, and is he satisfied that it provides sufficient room for marching exercise; and what is the size of the prison library, and is it adequate?

The accommodation of Carnarvon Prison is for forty-nine males and thirteen females. The hospital accommodation consists of two wards with three beds in each for males and females respectively, which has been found adequate to meet the requirements of the prison population. The exercising grounds are, I am advised, adequate for healthy exercise; and the library, provided as required by the prison rules, is maintained with adequate material for reading.

asked the President of the Board of Agriculture whether he will consider the advisability of abolishing the ten-hours' detention of fat lambs, in view of the fact that they are not intended to be utilised as store but for immediate use as meat?

The Board have considered this suggestion and have decided that they would not be justified in adopting it in view of the fact that they could not make a difference in the treatment, so far as the period of detention is concerned, of fat lambs and other fat stock. Provision already exists for the slaughter of lambs within the landing-place, if that will help to meet the cases which my hon. Friend has in mind.

asked the President of the Board of Agriculture whether he has made inquiry respecting the unnecessary delay of Irish live stock, sometimes extending almost to double the time regulated for detention under existing Orders; whether he is aware that this further delay has been caused mainly by the absence of electric light in the examining cattle lairs; and whether he will consider the expediency of reducing the detention from ten hours to a lesser period, as Irish live stock has had a good record?

The only case of delay due to the reason stated, of which the Board have knowledge, is that at Manchester, which was mentioned in the answer I gave to my hon. Friend on the 22nd February last. If he knows of any other cases I shall be glad to have particulars. In reply to the last part of the question, it is not proposed to reduce the ten-hour period of detention prescribed for cattle landing in this country from Ireland. The reasons for the period of detention have been given at various times in answer to questions in the House, and I will refer him in particular to the answer given to the hon. Member for North Louth on the 18th December of last year.