asked the Chancellor of the Exchequer whether, under the Budget proposals, an owner who is also the occupier of agricultural land of the rental value of £3,000 a year will be subjected to an Income Tax of 6s. 5d. in the £l on £3,000 or £926 10s. as owner, and also to an Income Tax of 6s. 5d. in the £l on £6,000 or £1,925 as occupier, or a grand total of £2,887 10s.?

In the case stated the total income for the purpose of assessment would in 1919–20 and subsequent years be computed at £3,000, less the repairs allowance of at least one-eighth under Schedule A plus £6,000 under Schedule B for the farming profits, or £8,625 in all. If the taxpayer has no other income the combined Income Tax and Super-tax payable would be £3,500. If, however, the profits fall short of the sum assessed, he would be entitled to he assessed by reference to the actual profits earned and no more. For the current year he would be charged Income Tax on £8,625 and Super-tax on £5,625 only (Super-tax being charged by reference to the statutory income of the preceding year), and his total liability (subject to adjustment if the profits are less than the sum assessed) would be £2,968 15s.

asked the Chancellor of the Exchequer whether, having regard to the fact that tithe rent-charge stands at present at 9 per cent. over par value and is likely next year to reach 30 per cent. over par value, the Government are prepared to introduce legislation dealing with this unprecedented increase, which in these times of high taxation bears hardly on all landowners in England and Wales; and whether, having regard to the fact that in 1913, when the Welsh Church Act first passed through this House, tithe rent-charge stood at the value of £78 per cent., the Government will introduce legislation to rearrange the financial provisions of the commutation proposals of that Act or give the Welsh county councils the option to refuse to commute the life interests of the clergy of the Church in Wales?

The question of tithe rent-charge is under consideration, but I cannot at present make any statement about it.

asked the Chancellor of the Exchequer whether any rule exists prohibiting the transfer of officers of Customs and Excise to other Government Departments; if so, will he state the nature of the rule; and whether the same rule applies to all other branches of the Civil Service?

As regards transfers from one Department to another, the general rule of the Civil Service is that such transfers can only be made with the consent of the heads of both Departments concerned. There is no rule specially dealing with the case of officers of Customs and Excise. The practice of Departments under this rule is, of course, governed by the circumstances of the given Department at any particular time. In ordinary circumstances the Board of Customs and Excise do not interpose obstacles to such transfers, but at present, in consequence of the shortage of their trained staff due to the release of men for military service, the provision to be made for additional work arising out of the War, and the cessation of the ordinary methods of recruitment, they have been reluctantly compelled to withhold their permission.

asked the Parliamentary Secretary to the Ministry of Food whether he is aware that although, in consequence of representations made and inquiries instituted, his Department recommended the Watford Urban District Council to concede the demand for increased labour representation on the local food committee, the urban district council have refused to take any such action; and whether he can take any further steps in the matter?

The statement of facts contained in the last part of the question is substantially accurate. As the result of the action taken by the Divisional Food Commissioner, the matter has on two occasions been considered by the urban district council, which is the local authority, and the final decision of the council is as stated. The Food Controller is considering whether the case is one in which further representations should be made by him to the local authority.

asked the Chief Secretary for Ireland whether steps are being taken by His Majesty's Treasury and the Irish Local Government Board to ensure that the provisions of Section 44 (3) of the Representation of the People Act will be strictly observed by registration officers in Ireland so that no portion of the sums allowed to registration officers for their expenses of having the work done may be retained by a registration officer for his own personal use; and, if steps have not been taken, will he. give directions that the amount to be allowed to registration officers as salary for the duties performed by them personally and the amount to be allowed for expenses be calculated separately, and that the amount allowed for expenses be restricted to the actual outlay as vouched by production of receipts?

The scales of registration expenses under Section 15 of the Representation of the People Act have been fixed by the Treasury and published in the "London Gazette" of the 19th April. These scales provide for the out-of-pocket expenditure, but not for the remuneration, of the registration officers, except in the cases of the Parliamentary boroughs of Dublin and Belfast, where the town clerks are the registration officers. In all other places the Clerks of the Crown and Peace are the registration officers, and under Section 44 (8) of the Act they will be entitled to such increases of salary in respect of their additional duties as may be prescribed by the Lord Lieutenant in Council, with the concurrence of the Treasury. An Order in Council under Section 27 (2) of the County Officers and Courts (Ireland) Act, 1877, dealing with this remuneration, is being prepared

asked the Chief Secretary for Ireland how many district inspectors of over sixty years are now serving in the Royal Irish Constabulary; and will any steps be taken to place such officers on the retired list?

Nine district inspectors who are over sixty years of ago are at present serving in the Royal Irish Constabulary, and steps will be taken for the retirement of these officers when they have completed forty years' service, and have become entitled to the maximum pension.

asked whether, having regard to the age limit for enlistment in His Majesty's Army being now raised to fifty-one years, any steps will be taken to abolish the age limit of forty-eight years, the attainment of which renders a head constable of the Royal Irish Constabulary ineligible for promotion to the rank of district inspector?

The raising of the age limit for enlistment in the Army does not affect the question of the promotion of men of more than forty-eight years of age to the rank of district inspector in the Royal Irish Constabulary.

asked the Chief Secretary for Ireland how many district inspectors of the Royal Irish Constabulary have volunteered for service with His Majesty's Army in the field; whether he is aware that some of these officers are being recalled for police work in Ireland; if he will say whether the fact of their being so recalled will prevent the promotion of head constables who are in every way eligible for promotion to the rank of district inspector; and whether it is for this purposes such officers are being recalled?

Thirty-five district inspectors of the Royal Irish Constabulary were permitted to join the Army for the period of the War. A few of these officers, who were wounded and are not now employed on service overseas, are being recalled to police duty. They are returning to the positions they temporarily vacated, and their recall does not, therefore, affect questions of claims to promotion.

asked the Secretary to the Admiralty whether there has been any adoption by France, Italy, or Great Britain of improved service of light on lighthouses and lightships, so as to avoid the silhouetting of ships when coming under the forces of light; and whether the successful use of an improved system is in force by all the Allies?

:All powerful lights in the United Kingdom are very considerably reduced in clear weather, to obviate the silhouetting effect, and I understand the French and the Italians have also done the same in certain instances. This has greatly lessened the danger, but has not entirely got over it, and further action is under consideration.

asked the Under-Secretary of Slate for War whether his attention has been drawn to the case of Ithel Davies, who was conscripted into the 4th Royal Welsh Fusiliers early in 1916 and who has consistently refused to obey military orders on the ground of conscientious objection; whether Ithel Davies has undergone imprisonment for over two years for disobedience and was released from prison at the end of March last; whether, on his release from prison, he was ordered to wear military uniform and, on his refusal, he was taken to camp at Oswestry and afterwards to Kinmel Park, where he was to be tried by court-martial on 16th April; whether, having regard to Section 68 of the Army Act, which enacts that no offender under the Act shall be subject to imprisonment or detention for more than two consecutive years under one or more sentences, it is competent for any court-martial to pass a further sentence on Ithel Davies; and whether the Government will consider the possibility of releasing unconditionally all such men who have proved their conscientious objection by serving long terms of imprisonment?

If my hon. Friend will refer to Sub-section 2 of Section 68 of the Army Act and the last sentence of Note 2 to that Section on page 452 of the Manual of Military Law he will see that a court-martial is so competent. The answer to the last portion of my hon. Friend's question is in the negative.

asked the Under-Secretary of State for War whether Private W. J. Offord, No. 187819, 379th Labour Company, joined the Army on 17th January, 1917, aged eighteen and a-half years, Category B2; whether he has been in hospital since 12th May, 1917, suffering from hydrocele, probably tuberculosis; and why this man is still retained in the Army and not discharged?

Inquiries are being made, and I will inform my hon. Friend of the result in due course.

asked the Under-Secretary of State for War whether he is aware that Private Alfred Trobridge, No. 127870, Royal Field Artillery, 1st Reserve Battery, Newcastle-on-Tyne, joined this unit as a volunteer, was transferred to Class C3 at Norwich, and then liberated as an R. C. man for war work; that he was recently called up for medical examination at Fort George in error, classed A1, and on transfer to his proper unit was forcibly inoculated in Newcastle-upon-Tyne Barracks on the 19th instant in spite of his protests; whether he will take immediate steps to inform the commanding officer at Newcastle Barracks of the repeatedly admitted rights of soldiers to decline inoculation, and instruct him that no pressure to submit should be brought to bear upon them; and whether he will inquire the grounds on which the said volunteer was transferred to the higher class, and take steps to have the medical classification of this soldier revised?

I am making inquiries, and will inform my hon. Friend of the result as soon as possible.

asked the Under-Secretary of State for War whether boys of eighteen and a half years are to be put and kept in the firing line, or is their training, which has been interrupted, to be completed in France before they are put regularly into fighting units?

Boys of eighteen and a half years have only been sent to France when they have completed sufficient training to enable them to take their place in the firing line.

asked the Financial Secretary to the War Office if he can state the result of his inquiries into the claim of the cooks in military hospitals to a war bonus to meet the increased cost of living?

The cooks in question are in receipt of 32s. a week plus meals. It has been decided to increase the rate of wages from 32s. to 35s.

asked the Financial Secretary to the War Office whether he can state the reasons for the Army authorities controlling the whole hay crop of about 11,000,000 tons when their, requirements amount only to about 1,000,000 tons; and if he will explain the procedure adopted and the method of distribution of hay for civil needs other than growers' needs?

The Army requires the best quality of hay available, and it is only by selection from the whole crop that this can be secured. The method of acquiring and distributing hay for civil needs was published in the Press on the 29th March, and has been reproduced in pamphlet form. I am sending the hon. Member a copy, but I should be glad if the hon. Member and others interested would allow me to arrange for them a meeting with General Morgan, who is in charge of the Forage Department, and would be pleased to explain the system to them in detail.

asked the Financial Secretary to the War Office whether he will state the numbers in each medical category of the 326 officers and 11,003 men employed in the Army Forage Department?

Particulars of the medical category of each officer in the Army Forage Department are not available, and would take some time to obtain. All officers under thirty years of age who are eligible and fit for general service have already been combed out. No officer is eligible for a commission in the Department if above category B2. The majority of the officers are considerably over thirty years of age, and totally unfit for any form of active military service, and amongst their numbers are many who have already been invalided from active service.The actual number of men employed in the Department at present is 10,501, and these are of the following categories:

asked the Financial Secretary to the War Office whether he can state the tonnage of hay and other farm produce purchased during the last twelve months by the Army Forage Department, showing separately the tonnage of each kind of produce purchased; and the total annual cost of the Department?

The tonnage of hay and other farm produce purchased by the Army Forage Department for the twelve months ended December, 1917, was as follows:

asked the Minister of Munitions what is approximately the present total number of the administrative and clerical staff of his Department?

The present total numbers of the administrative and clerical staffs employed at the headquarters of the Ministry are approximately as follows:

asked the Minister of Munitions whether he is aware of the difficulty in obtaining necessary repairs and replacements to motor fire engines, and in particular of the case of the motor fire engine of Newport (Mon.), which has been in the hands of the Commercial Cars Company, Limited, at Luton, for the past four months; and will he, in consideration of the danger of leaving a town and district of over 120,000 inhabitants, where there are several large munition factories, without adequate protection from fire, give directions that the replacements shall be proceeded with without further delay, especially considering that in ordinary times such replacements could be carried into effect in one week?

There is no trace of any application having been made to this Ministry for a permit for the repairs in question. Upon receiving my hon. Friend's inquiry investigations were made, and as a result a permit for the execution of these repairs has been issued to Messrs. Commercial Cars, Limited, and they have been instructed to proceed with the work.

asked the Pensions Minister whether he can state the name of the gentleman appointed to be Inspector of Pensions in North Wales, and his qualifications for this post?

The inspector appointed for the area of North Wales is Mr. William Lewis, who has hitherto acted as honorary secretary of the National Fund for the Welsh Troops. Mr. Lewis has done excellent work in organising that fund, with which he has been connected since the beginning of the War, and the experience he has acquired should prove a valuable asset to the Ministry.

asked the President of the Board of Trade what is estimated to be the area of woods which will have to be felled by the end of 1918 to meet the war emergency; and what consideration is being given to the replanting of these areas after the War?

It is not possible to give an estimate of the area of woods which will have to be felled by the end of 1918, as this depends not only on uncertain war requirements, but on varying density of timber and on the labour and tonnage available for importation. About 130,000,000 cubic feet of standing timber have been disposed of in the United Kingdom for felling, and this quantity is being added to daily. The question of re-afforestation is in the hands of the Board of Agriculture, with whom the Timber Supply Department of the Board of Trade are co-operating by collecting information and providing seed.

asked the President of the Board of Trade whether he is aware that on the 21st February, and again on the 1st March last letters were addressed to the Road Transport Board by the British representatives of the Commercial Car Unit Company, of Philadelphia, the manufacturers of the Truxtun Truck Unit, an invention whereby certain types of motor touring-cars can be inexpensively converted into sound and serviceable one- ton transport trucks, and that no reply has been received to these letters or any indications given as to the facilities which the Road Transport Board would give to enable the suggestion contained therein to be developed; and whether he will cause the subject to be examined into and considered with a view to the relief of the present congestion in the transport of goods?

Three letters have been received by the Road Transport Board relative to the "Truxtun" Truck Unit from the London representatives of the Commercial Car Unit Company, to each of which a reply has been sent. The question of tonnage is an obstacle to the importation of these units, and in the present circumstances special facilities for their manufacture in this country would hardly appear to be possible