INCOME TAX (FOREIGN COMPANIES).
asked the Chancellor of the Exchequer (1) whether he can give any instance of an Income Tax assessment having been made upon the profits of foreign shipping companies trading to this country who have not a place of business or branch office in this country; and (2) whether, under the provisions of Section 41 of the Income Tax Act of 1842 and Section 31 of the Finance (No. 2) Act, 1915, any assessment to British Income Tax has been made upon Messrs. Thomas Cook and Sons, Limited, or any other tourist firms in respect of the profits earned in this country by foreign shipping and railway companies who have no branch or place of business in this country, but who employ Messrs. Cook or other tourist agencies to sell tickets on their behalf?
There are a number of cases of assessments to Income Tax in respect of the profits of foreign shipping companies carrying on business in this country who have not a place of business of their own or a branch office here. I may remind the hon. and gallant Member that it would be inconsistent with the obligations to secrecy of the Commissioners of Inland Revenue to furnish information relative to the Income Tax assessments upon particular taxpayers.
RETIRED CIVIL SERVANTS (PENSIONS).
asked the Chancellor of the Exchequer whether the Treasury has considered the case of the increase in the cost of living of retired Civil servants; and whether he can see his way to recommend an increase in pensions for the same?
Yes, Sir; the question has been carefully considered, but I regret that I cannot contemplate intro- ducing legislation for securing the proposed increase in pensions, the cost of.which would be prohibitive.
OATS.
asked the Parliamentary Secretary to the Ministry of Food what steps have been taken to make the large stocks of oats used in racing stables available for human consumption?
The question of the use and disposal of the existing stocks of oats, whether in the hands of traders or private individuals is receiving the careful consideration of the Oats Control Committee recently appointed by the Food Controller. I may remind the hon. Member that, notwithstanding the restrictions imposed by the Horses (Rationing) Order, a considerable quantity of oats must still be made available for horses engaged in essential work.
NAVAL LOSSES (ADRIATIC).
asked the First Lord of the Admiralty if he can give further information as to the naval losses in the Adriatic; and what action has been taken in the mater?
I have nothing to add to the information already made public.
RECRUITING (WALES).
asked the Undersecretary of State for War how many men have been recruited for the Army from Wales and Monmouthshire between August, 1914, and the 31st March, 1917?
I am afraid that this information cannot be given without detriment to the national interest.
MILITARY REPRESENTATIVE (BATH).
asked the Under-Secretary of State for War whether he is aware that Colonel Clayton, military representative at Bath, stated that the National Service scheme is a regular frost and that he was not going on with it; and whether instructions have been, or will be, sent to military representatives to ignore the operations of the work carried on under Mr. Neville Chamberlain?
I am informed that at a meeting of the Bath Rural District Council on the 16th May, during an informal conversation not relating to any matter on the agenda, Colonel Clayton, who is a member of the council, stated in effect that he did not consider a formal canvas for the National Service scheme to be called for in the purely rural parishes which he represented. Any remarks he made were made not in his capacity as a military representative but as a member of the council. No instructions of the nature suggested in the last sentence of the question have been or will be given to military representatives by the War Office. On the contrary, instructions were issued to military representatives, amongst others, on the 15th May, calling attention to the value and importance to the Army of the National Service scheme.
RECRUITING STAFF (COMMIS- SIONS).
asked the Under-Secretary of State for War what is the number of officers on the recruiting staff of the War Office who have received commissions since the 1st January, 1917, and are under forty years of age?
Sixteen commissions on the recruiting staff in the War Office have been given to gentlemen under forty years of age since 1st January, 1917. Of these, 9 have been totally rejected for service. 1 was classed B iii. 4 were classed C iii. 1 was classed C ii. 1 was classed C i.
SPIRITS IN BOND (SCOTLAND).
asked the hon. Member for Worcestershire (Bewdley Division) what were the total quantities of British plain spirits in bond in Customs and Excise collections in Scotland on 31st January, 1916, and 31st October, 1916, distinguishing the quantities in distillers' and general "warehouses?
Collections. 31st January, 1916. 31st October, 1916. In Distillers' Warehouses. In General Warehouses. In Distillers' Warehouses. In General Warehouses. Proof Galls. Proof Galls. Proof Galls. Proof Galls. Aberdeen … C. & E. 3,374,395 980,181 3,093,946 981,788 Ayr … C. — 36,803 — 36,092 Campbeltown* … E. 8,169,717 294,896 6,972,735 312,573 Dumfries … E. 360,718 209,611 275,767 225,464 Dundee … C. & E. — 614,769 — 762,175 Edinburgh … E. 11,197,405 5,591,211 10,979,351 5,449,276 Elgin … E. 19,119,736 1,151,979 17,321,088 1,046,862 Glasgow … C. — 2,391,798 — 2,657,755 Glasgow … E. 3,449,879 14,032,432 3,494,054 14,886,646 Grangemouth† … C. & E. 6,142,993 — 5,765,602 489,496 Greenock … G. & E. 3,214,423 1,034,896 3,079,156 1,470,213 Inverness … C. & E. 6,479,846 105,907 5,951,497 102,626 Leith … C. — 2,026,514 — 2,001,591 Perth … E. 2,337,284 2,626,083 2,115,462 2,386,382 Stirling … E. 13,169,735 216,850 12,550,080 294,192 Other Collections‡ … C. — 50,043 — 55,590 77,016,131 31,363,967 71,598,738 33,108,721 * Campbeltown Collection includes Islay and Jura. † Formerly Falkirk Collection. ‡ The "Other Collections, C" are—Androssan, Bo'ness and Granton.
supplied the following statistics: