asked the Chancellor of the Exchequer whether a trader who, balancing his books annually at 31st December, had incurred a loss during the year to 31st December, 1914 (the Excess Profits Duty of that year being 50 per cent.) of £1,000 and only recovered that loss during the current year to 31st December, 1917 (the Excess Profits Duty being 80 per cent.) would have been entitled, according to the provisions of the Finance (No. 2) Act, 1915, Section 38 (3), to set the whole of the loss of the first year against the loss of the current year, and if the result of Section 45 (2) of the Finance Act of 1916 is to entitle the Revenue to set the duty of the first period, namely, £500, against the duty of the second period, namely, £800, with the result that, although the trader has stood out of his loss for three years and has not done more in the meantime than recover his loss, he is liable to pay £300 of Excess Profits Duty, and whether, if in the like periods a gain of £1,000 has been made in the earlier year and a loss of £800 be made in the later period, leaving a net gain of £200, the trader will be liable to any Excess Profits Duty by reason of his setting the duty on the profit of the earlier year against the duty on the profit of the later year?

The set-off provided by Section 38 (3) of the Finance (No. 2) Act, 1915, is a set-off of duty and the only modification introduced in this connection by the Finance Act, 1916, was consequential upon the increase in the rate of duty which that Act imposed. In the circumstances specified in the last part of the question the duty paid would be recoverable. For the rest, I would refer my hon. Friend to the reply I gave him on the 27th June.

asked the Parliamentary Secretary to the Ministry of Food on what principle, the supply of sugar reserved for the conversion of homegrown fruits into home-made preserves and jams is being distributed; is he aware that many applicants have been denied sugar and that others have not even received acknowledgment of their applications; and will he say what steps he proposes to take to ensure an equitable distribution?

Sugar has been distributed to private growers of fruit who undertook in writing to use the sugar for preserving their fruit, and for no other purpose. Applicants who applied in time and who enclosed a stamped and addressed envelope have, with few exceptions, received a substantial proportion of their sugar, though in dealing with 750,000 applications some errors and mishaps have inevitably occurred. It is not proposed to reopen any particular case.

asked the Parliamentary Secretary to tine Ministry of Food whether the Food Controller is aware that since the date of the Prime Minister's restrictions of imports speech a quantity of tea amounting to about 6,000,000 pounds has been exported and passed through the country in transit according to the London Customs bills of entry, Bill B; whether lie will state the quantity of green tea included in these exports; whether, in view of the expected short supply of tea, these exports and transhipments are to be allowed to continue; and, if so, whether the same facilities for export and transhipment of tea that have already been granted will be granted to all firms engaged in these trades?

The answer to the first part of the question is in the affirmative. I understand that about four-fifths of the total transhipments and exports consisted of green tea, which is not generally consumed in this country. Permission to export, whether by way of transhipment or otherwise, will only be given for the use of British Colonies where the lea cannot be obtained elsewhere, or for classes of tea unsuitable for consumption here, and will be given on the same terms to all firms. I should add that it has been necessary, as an exceptional measure, recently to grant licences for limited shipment to two firms in pursuance of an understanding on behalf of the Department given some months ago.

asked the Parliamentary Secretary to the Ministry of Food whether he has any information showing whether the scheme of tea control under the Rules and Regulations issued by the Tea Advisory Committee is giving satisfaction to the tea trade; whether he will say whether those Rules and Regulations have received the consent and approval of the Food Controller; whether a number of large distributors of tea have not accepted those Rules and Regulations and have not given the necessary undertaking, with the consequence that they are unable to buy and supply their country customers with tea; if he will say for what reason the amendments to this scheme that have been urged upon the Tea Advisory Committee have not been accepted; if he will state by which Order, if any, the Tea Advisory Committee was appointed; and if this Committee is in agreement with a majority of the tea traders in the City of London?

The scheme of tea control under the Rules and Regulations issued by the Tea Advisory Committee has met with opposition in certain quarters, and I understand that some large distributors of tea have declined to accept it, although I am not aware that they have been unable to supply their customers with tea. The whole question of ensuring adequate supplies of tea at reasonable prices is now being reconsidered, and the Food Controller has invited all sections of the trade, including those who are dissatisfied with the present arrangements, to assist him in drawing up a new scheme.

asked the Parliamentary Secretary to the Ministry of Food how much bacon in warehouses and cold stores in London is held by foreign sellers and how much by home merchants; and will he show how these amounts compare with corresponding dates in the last five years?

There are no precise figures readily obtainable as to the information required by the hon. Member, but, so far as I can ascertain, of the quantity of bacon now in cold stores in London approximately two-thirds is held on behalf of foreign sellers, the balance being the property of home merchants. This proportion appears to have been normal throughout the last five years, although the existing stocks are heavier than usual.