asked the Prime Minister whether, having regard to the fact that many tradesmen throughout the country find it impossible to carry on their business owing to their employés having been taken for military service, and yet are unable to obtain from their landlords either any reduction of rent or permission to surrender the premises held by them on lease, he will consider the desirability of introducing further legislation to give relief in cases of this character similar to that already provided for by the Courts (Emergency Powers) Acts?

My right hon. Friend has asked me to answer this question. The matter shall be considered; but it does not at present appear that further legislation of the kind is called for.

asked the Chancellor of the Exchequer (1) whether he can state the nature of the test which guides the Inland Revenue authorities in determining whether a foreign shipping company, some of whose vessels trade to ports in the United Kingdom, are foreigners carrying on business in this country and chargeable to British Income Tax in respect of profits earned in this country; whether the test hitherto applied has been the occupation of an office in this country; (2) whether he is aware that shipbrokers in this country have recently been requested to supply Income Tax returns for foreign shipping companies some of whose steamers are trading to United Kingdom ports; whether he can state the rule which determines when a British shipbroker who transacts the business of a foreign ship calling at a British port becomes an agent responsible for making Income Tax returns on behalf of the foreign shipping company for some of whose steamers he may act as shipbroker; whether he can state, in the case of foreign shipping companies whose steamers trade to more than one port in the United Kingdom and employ a different firm of British shipbrokers in the different ports of call, what principle guides the revenue authorities in selecting the British firm of shipbrokers who shall be required to make the Income Tax return on behalf of the foreign company?

All persons carrying on business in this country are by law chargeable to British Income Tax in respect of the profits derived from such business. It devolves upon the respective bodies of the Income Tax Commissioners to find the facts and, applying the relevant provisions of the law to the facts as found by them, to determine whether liability exists, and, if so, upon what person or persons assessments should be made. The bare fact of the occupation of an office here by a foreign shipping company would not of itself settle the question of Income Tax liability, and the hon. and gallant Member's suggestion that this isolated circumstance has hitherto been regarded as the sole criterion is based upon a misapprehension. As to the machinery for the assessment and collection of the tax in the case of foreigners. trading through a branch or agency here, I would refer the hon. and gallant Member to the provisions of the Income Tax Acts, and in particular to Section 41 of the Income Tax Act of 1842 and to Section 31 of the Finance (No. 2) Act, 1915.

asked the Chancellor of the Exchequer whether he can state in the case of foreign-owned ships calling at United Kingdom ports what are the factors which determine whether the foregn owner is liable to British Income Tax in respect of the profits earned through trading to a British port; whether he is aware that many foreign companies have maintained regular sailings, both for passengers and cargo, with British ports for a great number of years without any attempt having been made to assess them to British Income Tax, and that recently an attempt has been made to obtain Income Tax returns on behalf of such foreign companies from British shipbrokers in certain ports who happen to act as shipbrokers for those ships of such companies as may be trading to the particular ports at which those shipbrokers carry on their business of shipbroking; whether he will state how it is possible for a British shipbroker to distinguish in the case of foreign-owned vessels for which he may act as shipbroker between those vessels whose owners are chargeable to British Income Tax and those which are not so chargeable; and whether it is proposed to make every British shipbroker who in the normal course of his business may act as broker or agent on behalf of a foreign-owned ship, whose owners have no place of business in this country, responsible for making Income Tax returns on behalf of foreign shipping companies to whose profit and loss accounts he has no access?

As regards the first part of this question, I would refer the hon. and gallant Member to my replies to his question of yesterday on this subject. For many years past Income Tax assessments have been made upon the profits of foreign shipping lines trading regularly in this country. The question of liability in a given case depends upon the application of the law to all the relevant facts of that case. The matter has been the subject of numerous judicial decisions, and in view of the variety and intricacy of commercial activities it is not possible to summarise in a formula the criteria of liability in the case of a foreigner engaged in transactions here. If, however, any shipbroker or other agent should find himself in doubt he can obtain the most ample assistance upon laying the full facts before the local surveyor of taxes, who is an expert in these matters. He will not, of course, necessarily be bound by the opinion of the surveyor. He has a right of appeal against any assessment to the appropriate body of Income Tax Commissioners and a further right of appeal from them to the Courts upon any point of law which his case may involve.

asked the Chancellor of the Exchequer if some concession in the increase of the Excess Profits Duty to 80 per cent. to small traders in cases where the excess profit does not exceed £1,000 can be made?

This is a matter which has been brought to my attention, but I must ask my hon. Friend to await the publication of the Finance Bill.

asked the Under-Secretary of State for War whether, considering the very great value of dripping and fats for the manufacture of glycerine and other products, he will cause inquiry to be made to elicit an explanation of the fact that thousands of pounds weight of dripping are saved and sold each month by some divisions of the Army at the front, while in the case of many, perhaps most, of the other divisions none, or very little, is being so saved and sold, and in order to create some uniformity in the care and economy exercised in the various divisions, he will obtain a Return from each division at the front showing how much of the substances indicated have been saved and sold by each division serving in France during last April; if he will make similar inquiries among the divisions at home; if he will state the present price of glycerine and the approximate price obtained for the dripping by the divisions which sell it; whether such saving is advantageous to the divisions financially or in some equivalent way; and, if there is great advantage in such saving, will he consider the advisability of sending some experts to explain its advantages to responsible officers, instead of relying entirely upon information in circulars?

The recovery and collection of by-products from Armies in the field is under the direction of a staff appointed for the purpose. Difficulties of transport and active service conditions render results more difficult to obtain from some divisions than from others, and uniformity is therefore not attainable. Fifty tons of dripping, besides a large amount of other by-products, were received from France in March, 130 tons in April, and a further increase may be expected as the scheme is developed. Degreasing plants have been erected, and others are in course of erection. At home the recovery of these products has been fully organised under the advice of experts, and the results obtained by every unit is carefully scrutinised. The value of bones and fat sold by units at home to controlled firms in the March accounting period amounted to £54,000. The resulting money is credited to the units messing accounts, which are carefully audited monthly. The prices obtained for dripping are agreed each month on the basis of the ruling market prices, a margin being allowed to cover charges such as carriage. The advantages of such saving have been fully impressed on responsible officers, and great keenness is now shown by all concerned in obtaining the best results.

asked the Pensions Minister upon what scale officers of the Inland Water Transport Service, Royal Engineers, can rely upon their dependants receiving pensions in the event of deaths ensuing while the officer concerned was on service?

Relatives of officers of the Inland Water Transport Service, Royal Engineers, are eligible for pensions on the same conditions and at the same rates as the relatives of other commissioned officers. I am sending the hon. Member copies of the existing Regulations on the subject.

asked the Pensions Minister if his Department will consider the granting of generous and special pensions to our blinded war heroes apart from what they may be able to earn by any work that they may be able to do; and if his Department will move on such lines that will ensure the future comfort of these blind heroes of war's mischance?

Soldiers and sailors who, as a result of injuries in the present war, have been left with no useful vision are granted pensions of 27s. 6d. a week, with a further grant up to 20s. a week for an attendant. These grants are apart from any earnings they may be able to get as a result of the careful and sympathetic training they are given at St. Dunstan's or at the affiliated Scotch National Institution at Newington House. During this training we support the men's families. After it their subsequent welfare is watched and assisted by the institutions I have named.

asked the Under-Secretary of State for War why the application for separation allowance made on behalf of the wife of Driver H. Spear, No. 86074, has not been granted; whether voluminous correspondence extending over twelve months has passed between the War Office and the regimental paymaster, culminating in a letter dated 1st May stating that when a decision is arrived at it will be communicated; and if he is aware that, owing to this long delay, the soldier's wife and her child are practically straving?

The peculiar features of this case were fully explained to the right hon. Member in a letter of 27th March from my hon. Friend the Under-Secretary of State. As the result of the further inquiries which have since been made it has been decided to accept the plea of reconciliation, and the paymaster was instructed on the 1st May to issue separation allowance with effect from that date

asked the Financial Secretary to the War Office why Widow Bridget Wilson, Street, Westmeath, whose son, John Wilson, has been these two years in the Army and is now No. 10346, Leinster Regiment, Salonika, has received nothing in all that time, but 3s. 6d. a week allowed her by her son out of his pay; what additional weekly allowance is she entitled to receive; and, seeing that she has been forced to incur debts and is destitute, whether the arrears will be paid to her as soon as possible?

The claim of Mrs. Wilson to an allowance in respect of her son, John Wilson, was disallowed as prior dependence could not be established. The case was carefully re-investigated upon appeal, and the original finding was confirmed.

asked the Home Secretary whether a May Day labour demonstration was held in Finsbury Park on Sunday, 6th May; whether the London County Council gave permission for platforms in the shape of vans to be taken into the park and used; whether the Commissioner of Police gave instructions that vans were not to be used for this purpose, and prevented them from entering the park and, if so, why he interfered, seeing that the use of the parks is under the control of the London County Council?

The answer to the first two questions is in the affirmative, and that to the third in the negative. On this occasion the police were requested by the London County Council to assist them at the gates of the park. Until the production of the London County Council permits for the admission of the vans they were held up inside the gates. Upon the production of the permits the police endeavoured to find the park superintendent, as the permits were dated the 11th April. There was in consequence a brief delay, and as the park superintendent could not be found these vans were allowed to proceed. The Commissioner gave no directions regarding vans or the admission of vans.

asked the Home Secretary if he is aware that Edward Bound, employed by the Somerset and Dorset Railway Company, Bridgwater, was recently summoned for an offence against the Lighting Order in the Bridgwater Court and fined £1; and whether, seeing that the railway company have paid the legal charges and the fine inflicted, and also that he was obeying the orders of a superior officer, he can see his way clear to order the conviction to be quashed?

My right hon. Friend has had the facts of this case before him, and has carefully considered it, but he has no power to quash the conviction. That could only have been done if the defendant had appealed to Quarter Sessions. The case is not one in which a free pardon could be recommended.

asked the President of the Board of Trade whether the attention of the Coal Controller has been directed to the delay occurring in the transport and delivery of coal by rail in many districts in Scotland and to the demurrage charges insisted on in certain cases where coal merchants have not been responsible for the detention of wagons; and whether he will endeavour to expedite the deliveries of coal on the Scottish railways and to arrange that consideration be given to the representations of traders in connection with demurrage claims?

The Controller of Coal Mines is making arrangements with a view to minimising delays in the transit of coal traffic. In order to secure in the national interests economy in the use of wagons it is necessary to insist on the payment of demurrage charges, but exceptional cases of hardship will receive consideration.

asked the President of the Board of Trade whether the attention of the Coal Controller has been directed to the complaints received from coal merchants in Scotland as to short deliveries of coal dispatched from different collieries to stations on the Highland, North British, and Caledonian Railways; and whether, in all cases where there is found to be a difference between the railway invoiced weight of the coal as lifted from the collieries and the quantity of coal actually delivered at the other end, he will arrange that a rebate of carriage dues is given in respect of the amount delivered short or see that the railway companies meet the claims made for the coal lost in transit?

Complaints in regard to this matter have been made from time to time. The usual practice of railway companies is to calculate charges on coal traffic upon the weight declared at the colliery from which the coal is conveyed, and I hardly think that this practice can be regarded as unreasonable.

asked the Secretary to the Board of Trade whether, in view of the number of patents which, in consequence of the War, have been more or less unworkable the Government is considering the question of extending the period for which patents are usually granted, subject to the payment of fees applicable to the later years of a patent; and whether early legislation is contemplated upon the subject?

The whole question of the amendment of the Patent Laws has been for some time under consideration, and it is hoped to introduce legislative proposals on the subject as soon as circumstances will permit.

asked the Postmaster-General when the result of the Arbitration Committee appointed to consider the claims of Post Office workers and delayed through the change of Government will be announced; and whether the awards will be retrospective, similar to those granted to other bodies?

The Arbitration Board have awarded an increased war bonus to Post Office servants, to take effect as from 1st January last. This has already been announced.

asked the Chief Secretary for Ireland if he will state the difference between the amounts legitimately claimed by local authorities in Ireland and the amounts paid to them since the creation of the Local Taxation (Ireland) Account by the Act of 1898 in respect of medical and educational expenditure, Local Government Board pharmacist, salaries of sanitary officers, accommodation of lunatic poor, and excess of railway or harbour charges, respectively?

I will circulate in the OFFICIAL REPORT the particulars asked for as soon as the information has been collected.

asked the Chief Secretary for Ireland whether he is aware that on the 11th April two constables of the F Division of the Dublin Metropolitan Police were transferred, one to the B and the other to the D Division, without any cause being assigned for the transfer or any complaint having been made against them; will he state the reasons for these transfers; whether it is the intention of Superintendent Flynn to transfer more men from the station in question; whether these transfers have anything to do with the threats made use of at the parade on the 10th February by the superintendent that if there was not a better return of summonses the men would be transferred from the division; and whether he is aware that transfers such as this are causing discontent and dissatisfaction in the force?

On 10th April a constable of the B Division and a constable of the D Division were transferred to the F Division by order of the Chief Commissioner of the Dublin Metropolitan Police in the interests of the service, and two constables of the F Division were selected to replace them in the ordinary course, and they were transferred to the B and D Divisions for this reason only. No threats of the nature indicated in the latter portion of the question were made.

asked the Chief Secretary for Ireland if he is aware of the effect of any change or transfer of the duty of preparing the register of Parliamentary and Local Government electors from the secretaries of the county councils and clerks of borough and urban councils upon these officials, whose salaries are, to an extent, made up of the fees under Franchise Acts, and of the further burden that would be thrown on the public; if he will see that no proposal is made to transfer this duty from the officials to whom it is at present confided by Law, and by whom it has been in the past discharged with satisfaction; and if he will take steps to secure that no transfer of this duty takes place?

I am well aware of the position occupied by the local officers to whom the hon. Member refers in relation to Parliamentary and Local Government registration, and whilst a change in the Franchise Law must involve some alteration in the present system of registration, I shall endeavour to secure that any such alteration may be effected with the least possible disturbance of existing interests.

asked the Chief Secretary for Ireland if he has yet considered the advisability of recommending to the Government the Irish national teachers' claims for equal pay and equal treatment with teachers in Great Britain?

asked the Chief Secretary for Ireland whether, in view of the feeling in Parliament that liberal expenditure on education may prove to be the best economy, he will take care that Ireland secures a fair share of any educational Grant and whether meanwhile he will devote attention to the position of Irish national teachers, whose rate of pay is considerably below that of the corresponding class in this country and whose obligatory expenses have greatly increased since the beginning of the War; and whether, pending the elaboration of larger schemes, he will devise some means of ameliorating the conditions under which the Irish teachers are working?

I would refer the hon. Members to the answers I gave to questions by the hon. Member for Mid-Armagh on the 19th April and the 3rd May, to which, at present, I have nothing to add.

asked the hon. Member for Worcestershire (Bewdley Division) whether the Treasury will introduce legislation which will make it necessary for any of His Majesty's judges at present holding a paid directorship of a mining company, etc., to resign either such directorships or their judicial appointments?

The answer is in the negative. The matter appears to me to be one for the legal authorities, and not, for the Treasury.