asked the Prime Minister if he has received any request from Lord Hardinge for the privilege of a trial by a special tribunal; and, if so, why was the same not granted?

Lord Hardinge has always expressed his desire of having his case reviewed by a competent tribunal, but, for reasons which have been given to the House, this cannot be done.

asked the Chancellor of the Exchequer whether he is aware that when a railway employé dies or leaves the railway service any contributions withdrawn from the companies' superannuation or pension funds are subject to the deduction of Income Tax; that there are many cases where, during the period over which the contributions were paid to the fund, the contributor, whilst probably being in receipt of an income above the exemption limit, was in fact not liable to pay any Income Tax owing to the allowances for children, etc., but taking no account whatever of the contributions for superannuation, and that notwithstanding this the Board of Inland Revenue insist upon the contributions being taxed when withdrawn from the fund, refuse to recognise any claim for a refund of the tax, and in a letter, dated 5th July, 1917, addressed to the Metropolitan Railway Pension Fund, advance administrative reasons as an excuse for the injustice; and whether he will instruct the Board of Inland Revenue not to impose it?

I am having inquiry made into the matter to which my hon. Friend refers, and will communicate the result to him as soon as I am in a position to do so.

asked the Chief Secretary for Ireland whether he proposes to take any immediate steps to amend the Output of Beer (Restriction) Act so as to ensure to all traders alike a proper distribution of supplies: and whether small traders who did not deal directly with breweries are now being refused by the local traders who previously supplied them and thus their trade is ruined and the large trader gets more than he is entitled to?

I have been asked to reply, and must refer the hon. Member to the answer given to the hon. Member for Rutland on 5th July. It would be difficult, if not impossible, effectively to control the distribution of beer outside the channels which were recognised as existing when the Output of Beer (Restriction) Act, 1916, was passed.

asked the Undersecretary of State for War whether a tribunal, if in doubt as to whether a man has been proporely classified by Army medical officers, is entitled to order a re-examination of the man by medical men who are not under military control and to be guided in their discussions accordingly?

The tribunal may recommend that a man whose application is before them should be re-examined by civilian doctors, and they have discretion to be guided by whatever evidence they think proper. It is expressly provided by the Regulations governing the procedure of tribunals that the military representative in any case, where an application is before a tribunal on grounds of health, has the right to have the case adjourned in order that the man may be examined by a qualified medical practitioner nominated by him.

asked the Secretary of State for India whether he is aware that dyes are entering the United Kingdom through neutral countries, which competition, together with that of synthetic dyes manufactured in England, of which, however, no complaint is made, prejudices the indigo trade of India; and whether he will take steps on behalf of that trade?

Notwithstanding the competition described in the question, a good and profitable market exists for all natural indigo produced in India. The Indian Government, in communication with the Bihar Planters' Association, is endeavouring to improve the processes of production and manufacture of natural indigo with a view to securing greater economic efficiency. It is not clear that any further measures at present are required.

asked the Home Secretary (1) whether his attention has been called to the fine of £100 recently inflicted on Messrs. Mills, Bower, and Company, of Bradford, under the Trading With the Enemy Act; whether this firm has changed its name since the war from Blumenthal, Glaser, and Company; whether the partners, both naturalised Germans, were originally Blumenthal and Bauer; whether, under the circumstances, nothing can be done against this firm having regard to their obvious enemy associations; and (2) whether his attention has been called to the fine of £200 recently inflicted upon Messrs. Rutherston, Hayburn, and Company, of Bradford, under the Trading With the Enemy Act; whether that firm has changed its name since the War from Kafka, Rothenstein, and Company; whether two German partners retired after the War, handing the business over to their English-born sons; and whether, under the circumstances, no steps could be taken against this firm having regard to their enemy associations?

My right hon. Friend is making inquiries as to the cases mentioned in these questions, and will let the hon. Member know the result.

asked the President of the Board of Trade if he will state the various prices of petrol to the retail consumer during the War, and the dividends paid by the principal petrol importing companies?

The Board of Trade have no special information on these points, and it cannot be obtained without a certain amount of trouble, which in the present depleted condition of the staff does not appear justifiable. The sources from which we should have to seek information are equally open to the hon. Member.

asked the President of the Board of Trade whether he is aware that Mr. E. A. Prosser has recently been appointed general manager of the Taff Vale, Cardiff, and Rhymney Railways, by the respective boards of directors, in order to secure centralisation of management and working; and that, according to the official announcement, this appointment is a preliminary to what is hoped will be a fusion of the interests of the three concerns; whether Parliamentary or Governmental sanction is necessary for such an arrangement as is here foreshadowed; if so, has such been given; and whether any steps have been taken to safeguard the interests of the employés, especially those who are temporarily released for the War, so that no one might be thrown out of employment but rather that any advantage resulting from such centralisation shall be utilised in reducing the hours of labour?

As regards the first part of this question, I would refer the right hon. Gentleman to the reply given on the 11th July to the hon. Member for Merthyr Tydvil, of which I am forwarding a copy. As regards the second part, the separate interests of the three companies are, for the time being, subject to the fact that the companies are under the control of the Government but complete and permanent fusion would, I think, require the sanction of Parliament and would be subject to any conditions affecting labour or otherwise which Parliament should think fit to impose.

asked the Postmaster-General whether his attention has been called to the case of one Rupp, who twelve months ago claimed exemption from military service on the ground that his parents were German, and that he could not conscientiously fight against his own flesh and blood; whether he was then moved from the Central Telegraph Office to a most important office in Threadneedle Street, in the heart of the city; and, if so, will he say why, after three years of war, public departments are still employing men whose sympathy is with our enemies?

It is necessary for the proper performance of the civil telegraph work to retain a certain number of men of military age on telegraph duties in London. Mr. Rupp's retention enables another man to be released for telegraph work in the Signal Section of the Royal Engineers, for which he himself is not eligible on account of his parentage. If released, he could only be enlisted in a labour battalion, and he is of more service to the country in his present capacity.

asked the President of the Board of Education whether he will give the names of the eight authorities who since the passing of the Education Act, 1902, have obtained control of elementary education within their areas under purposes of Part 3 of the Act?

The following local education authorities for the pur- poses of Part III. of the Education Act, 1902, have been created since the passing of that Act:

Buxton Borough.

Yeovil Borough.

Blyth Urban District.

Spenborough Urban District.

Wolstanton United Urban District.

Tunstall Urban District (incorporated with Stoke-on-Trent County Borough, 31st March, 1910).

Eston Urban District (relinquished powers to Yorkshire, North Riding, 1st July, 1915).

Stourbridge Borough (relinquished powers to Worcestershire on or before 1st July, 1915).

asked the Home Secretary whether the Regulations of the Prison Commissioners allow prisoners to have vegetarian diet on application; and whether the Food Controller's rations fixed for prison use permit any alternative food for prisoners who do not eat meat?

There is nothing in the Regulations authorising alternative diets, but in practice when a prisoner refuses meat on the grounds that he is a vegetarian the medical officer exercises such discretion as to ordering substitutes in the way of margarine, cheese, vegetables, etc., as he considers desirable to maintain the prisoner's health.

asked the Home Secretary whether, in view of the fact that in many of the provincial police forces time-expired men are not receiving any extra pay in consideration of their services, he will be prepared to circulate the practice adopted in the Metropolitan Police of paying a deferred bounty of £26 to men who have completed twenty-six years' service to the watch committees of municipal boroughs and standing joint committees of counties, with a view to their taking similar action, so as to allay the discontent prevalent in forces where the men who have earned their pensions are being compelled to work for one-third of their pay?

The question in each case is one for decision by the local police authority, and I do not think it would be right for me to attempt to interfere with their discretion in the matter.