asked the Prime Minister whether he will consider the possibility of using the men who are in various prisons for military offences to do useful work, such as road-making and other work, at the front with the object of releasing men for the firing line or the services connected with it?

There are no military prisons in this country. Soldiers in detention barracks are actively training for service at the front, and as soon as sufficiently trained are immediately drafted abroad. The remainder of my hon. and gallant Friend's question does not, therefore, arise.

asked the Chancellor of the Exchequer what the effect of the Budget Resolutions with regard to Income Tax and Super-tax will be in the cases of existing plantations and new plantations on ground at present occupied as rough grazing, respectively?

The provisions of Section 22 (4) of the Finance (No. 2) Act, 1915, and Section 38 of the Finance Act (1916) are in no way affected by the Budget Resolutions. Under those provisions it is competent to the occupier of woodlands to elect for assessment to Income Tax under Schedule D by reference to his actual profits, provided that the woodlands are, managed on a commercial basis and with a view to the realisation of profits, and subject to the conditions prescribed in the Sections he may so elect in the case of either existing woodlands, or newly planted or replanted woodlands.

asked the Secretary to the Treasury what the following taxes, as adjusted to give the true contribution, realised from Ireland during the year ended 31st March, 1918, and what he estimates the same taxes will produce from Ireland in a complete year when altered in accordance with the proposals of the Chancellor of the Exchequer for the present financial year, namely, spirits, beer, tobacco, matches (all kinds in each case, Customs and Excise included), Income Tax and Super-tax (including all proposed changes), Stamp Duties, Excess Profits Duties, and postage rates?

The latest available statistics as to the contribution of Ireland will be submitted to the House as soon as possible.

asked the Chancellor of the Exchequer whether a soldier on active service abroad should include his wife's separation allowance in a statement of total income for the purposes of a claim to exemption from Income Tax, when throughout the whole Income Tax year he has been at the front except when on leave, and his wife has been in domestic service and has no home of her own; and whether his wife is deemed by the Inland Revenue authorities to be living with her husband within the meaning of the Income Tax Acts under the above circumstances?

The separation allowance falls to be included in the statement of total income. I would remind my hon. and learned Friend that the soldier is entitled to the pre-war exemption limit of £160, or abatement of £160, if the total income does not exceed £300. Moreover, in the case suggested, where presumably the total joint income would not exceed £500, although the wife is deemed to be living with her husband, her earnings would be subject to a separate exemption or abatment allowance.

asked the First Lord of the Admiralty, in view of the services that have been rendered by the officers remaining out of the first hundred supplementary officers who entered the Navy many years ago from the mercantile marine, whether the Board can see their way to extending the services for which they can receive promotion, so that they can enjoy facilities similar to those enjoyed by officers who remained in the Royal Naval Reserve?

Officers on the Supplementary List entered under the provisions of Order in Council of the 29th June, 1895, may be promoted at the discretion of the Admiralty to the active list of commanders for distinguished service during war operations, and three such officers have been so promoted during the present War. Royal Naval Reserve officers who, when on actual service in the Fleet, greatly distinguish themselves in action with the enemy, or who may by the character or length of that service obtain the special approbation of the Admiralty, are eligible to receive commissions as officers in the Royal Navy of the same grade as that with which they may rank at the time. In time of war, therefore, the facilities enjoyed by officers on the Supplementary List for reaching the rank of Commander, R.N., are greater than those possessed by officers who remained in the Royal Naval Reserve. My hon. and gallant Friend possibly has in mind the promotion of Royal Naval Reserve officers to the rank of Commander, R.N.R., and Captain, R.N.R., but a comparison cannot fairly be made between the promotion of officers in the R.N.R. and that of supplementary officers in the Royal Navy, the circumstances and conditions of service being different.

asked the First Lord of the Admiralty whether any circular, instructions, or directions have been issued to the naval authorities in this country or in command of ships in home waters or ports concerning the effect of Defence of the Realm Regulation 40D; and, if so, what is their general purport?

The attention of the naval authorities in this country and of the commanding officers of His Majesty's ships has been drawn to the Regulation, but apart from this no instructions or directions have been issued.

asked the Secretary to the Admiralty whether the increase of pay, amounting to 3d. per day after three years' service, granted on 1st October, applies to men in the Royal Naval Reserve, the Royal Naval Volunteer Reserve, and the Sick Berth Reserve?

The increase in question is payable to able seamen and equivalent signal, telegraphist and stoker ratings in the Royal Naval Volunteer Reserve or Royal Naval Reserve proper. It is not applicable to the Trawler Section of the Royal Naval Reserve or to the Royal Naval Auxiliary Sick Berth Reserve, the two latter bodies both being in receipt of rates of pay considerably exceeding those payable to the corresponding ratings of the Roval Navy.

asked the Secretary to the Admiralty whether he is aware that Frank Wheeler was discharged from His Majesty's Dockyard, Portsmouth, for refusing to carry out an order given by a local transport officer, the order being contrary to Admiralty instructions; whether he is aware that Wheeler is a discharged Service man, having nine years' good character in the Navy and three years' good character in Portsmouth yard; whether the Admiralty have refused this man an interview in which to state his case; whether steps have been taken to prevent the employment of Wheeler in any Government establishment under Admiralty jurisdiction; and whether he will now cause inquiry to be made into all the facts of the case?

Wheeler was discharged for refusing to carry out the proper order of his superior officer; his former service has not come into question; he has endeavoured to justify his conduct. At Wheeler's request the Admiral Superintendent held a full inquiry into the matter; the Secretary of the man's union attended the inquiry and examined the witnesses, but the case against Wheeler was substantiated. On 18th April the local munitions tribunal heard a claim made on behalf of Wheeler for compensation for being dismissed without notice. The decision of the tribunal was that the man's disobedience was misconduct "within the meaning of the Act," and his claim was disallowed. Further inquiry into this case is not considered necessary.

asked the First Lord of the Admiralty whether he will keep open the places of the yard boys and apprentices released from Chatham Dockyard for naval or military service?

So far as apprentices are concerned, an undertaking has been given that service with the military forces will be reckoned as part of the apprenticeship. The yard boys and apprentices will be reinstated after the War.

asked the First Lord of the Admiralty whether he can, con- sistently with the public interest, give any information regarding the recent capture and destruction of enemy submarines?

It is not possible, consistently with the public interest, to give any of the information for which my hon. Friend asks.

asked the First Lord of the Admiralty whether he will state the last date on which there were communications passing, or other relations, between the Admiralty and Admiral Volkoff or any of Admiral Volkoff's staff; and whether he is aware that Admiral Volkoff has no commission or authority under the present Russian Government?

It is believed that the present Russian Government have abolished all Naval Attachés. There is no occasion at present to consult anyone in this country on official matters connected with the Russian Navy, and Admiral Volkoff and his staff are not so consulted. It is still, however, occasionally necessary to consult him on details connected with past transactions for which he was responsible as Naval Attaché under previous Russian Governments, and as to which he alone, so far as is known, is in possession of information.

asked the First Lord of the Admiralty whether the West Coast of Ireland is being patrolled by British coastguards?

The West Coast of Ireland is being patrolled by British coastguards—amongst whom, of course, are included a certain number of Irishmen who joined the Royal Navy as boys. They are assisted by civilian coast-watchers, who are local men.

asked the First Lord of the Admiralty how many men, not mechanics and under the age of forty-one, have entered Chatham Dockyard since the War began and are now employed there; and will he consider whether they can properly be released for military service, or. at least, all of them who are single men?

The number is 775; but, of course, many of these men are unfit for general military service; those who are medically classified Grade 1 and were entered after 15th August, 1915 (or before that date if under twenty-three years on 1st January, 1917) are not protected from military service on occupational grounds.

asked the Under-Secretary of State for War whether he is aware that the wife of Private George Phelan, No. 201,118, D Company, 4th Seaforth Highlanders, at present stationed at North Camp, Ripon, a soldier who has served two and a half years in France and has been wounded twice, has had one of his thumbs amputated, and has suffered from trench fever and gas attacks, complains that, although her husband has been recommended after medical examination for discharge on the ground that he is medically unfit for service, he has been incorrectly placed in Category B I for service abroad; and ii: he will make inquiries to ascertain the truth in regard to the matter, with a view to Private Phelan being discharged, in accordance with the decision arrived at after the medical examination, if the complaint is found to be justified?

I am having inquiry made into this case, and will inform my hon. Friend of the result in due course.

asked the Under-Secretary of State for War whether, in view of the fact that a number of officers in the Volunteers have had considerable experience m the training and handling of men, he will arrange for these officers, when called to the Colours, to be sent to a training or cadet school to be trained as officers for the Army, and thus utilise the knowledge and experience they already possess to the best advantage?

The answer is in the affirmative.

asked the Minister of National Service what steps have been taken to issue protection certificates to skilled workers between forty-one and fifty-one years of age engaged in industries in which men of a lower age already hold such certificates; and whether steps will be taken to place the older men on an equality with the younger men in essential industries in respect of the holding of protection certificates?

Instructions have been issued to the officials concerned to prepare certificates of protection for issue to men engaged on Admiralty, War Office, or munitions work who have become liable to military service in consequence of the provisions of the recent Military Service Act, and who would have been entitled to such certificates in respect of their occupation if they had been liable to service prior to the passing of the Act. These certificates are not yet ready for issue owing to the great amount of clerical work involved, but instructions have been issued that the men affected are not to be called up for service, notwithstanding the fact that they do not yet hold the certificates.

asked the Under-Secretary of State for War if he will make special inquiries as to the possibility of a Home leave being granted to a soldier who enlisted in January, 1906, was drafted to India in November, 1906, and from India was drafted to Mesopotamia in November, 1914, where he still remains after having served there with General Townshend's Division, the soldier in question having had no leave hitherto and being the only son of a widowed mother?

I am sure the General Officer Commanding-in-Chief gives sympathetic consideration to all cases such as that mentioned by my hon. Friend in his question, but owing to the transport facilities being very limited and infrequent I am afraid that cases of hardship cannot be entirely avoided.

asked the Financial Secretary to the War Office whether he is aware that, although the store labourers and assistant storekeepers in the Army Medical Reserve Stores, Woolwich Common, are being paid the 12½per cent. bonus for time-workers, the storekeepers are not being allowed to participate; and whether, in view of the responsible supervising duties performed by the storekeepers, he will favourably consider granting the bonus to them?

Inquiry is being made.

asked the Financial Secretary to the War Office whether a number of non-commissioned officers of the permanent staff. Army Pay Corps, have been selected for appointment to the local rank of staff quartermaster-sergeant without the pay and allowances of the rank; whether, in view of the important supervising duties on which these non commissioned officers would be engaged, he will favourably consider granting the pay and allowances of the rank in question, especially having regard to the fact that they have served the time required, acting rank included, to qualify under the Royal Warrant for pay; and whether the future promotion of a non-commissioned officer would be prejudiced if he declined to accept higher rank with added responsibilities without the higher pay and allowances?

I understand that a number of non-commissioned officers of the Army Pay Corps have been wrongly allowed to wear the badges of a rank to which they have not been promoted, and are not by Regulation entitled. This will be corrected. Pay and allowances can be given only in accordance with Regulation. The last part of the question does not arise.

asked the Financial Secretary to the War Office it his attention has been called to the case of Private Graham, No. 6487, 6th King's Liverpool Regiment, whose pay has been docked 6d. a day in order to provide for an allotment to his sister, Winifred Graham; whether the sister has ever received more than 3d. a day allotted to her; whether this state of things has been now going on for about a year and a half; what has become of the difference: whether the attention of the Paymaster, Record Office, Liverpool, was called to it on 25th July, 1917; and when is a settlement likely to be reached?

The documents in this case show that the soldier allotted Is. 9d. a week to his sister, which sum has been regularly paid to her, and that only this sum has been charged against his pay. I am unable to account for the impression that stoppage has been made at the rate of 6d. a day.

asked the Minister of Munitions whether any case has recently been brought to his notice in which a woman has been kept continuously employed on T.N.T. for a fortnight, and has developed toxic jaundice with fatal results; whether the practice of continuous employment on dope is contrary to the official regulations; and whether steps will be taken to secure compliance in all factories with official regulations

I am aware of the case to which my hon. Friend refers. It was not a case of dope poisoning, as appears to be implied in the question, but a case of T.N.T. poisoning, which is quite distinct from dope poisoning. So far as the former process is concerned, dope is only used in aircraft factories, and since a certain element has boon removed from its manufacture it has ceased to be a cause for toxic jaundice. So far as the particular case of T.N.T. poisoning is concerned, under the T.N.T. rules it is only permitted in cases of necessity for a woman to be employed for more than a fortnight continuously on T.N.T. In the case in question alternation was not possible, as the factory was incomplete. Since then complete alternation has been effected. The House will be glad to know that the preventive measures taken by the Ministry of Munitions against T.N.T. poisoning have been increasingly effective. The number of cases reported during the last quarter of 1916 was 86, with 23 deaths. The comparison figures for 1917 were 29 cases, with 4 deaths.

asked the Secretary of State for India whether he is aware that Messrs. A. Forbes and Company have orders for over 300,000 Indian kips from English tanners who are members of the Tanners' Federation; and whether, the case of A. Forbes and Company having now been under reconsideration for some time, this firm may be placed on the Indian Kip Committee and may no longer be precluded from carrying on their legitimate business?

In a communication recently received from this firm the statement was made that it had orders in hand for about 300,000 kips from tanners in this country. Beyond this, the Secretary of State has no information on the subject. The present arrangements for the purchase of raw hides for Government are being reconsidered in consultation with the War Office. It is hoped that a decision will shortly be reached.

asked the hon. Member for Sheffield (Central Division) whether all arrears of prisoners of war from Germany due for exchange under the existing agreement have now arrived in Holland; and whether any and, if so, what steps are being taken to negotiate for an extension of the agreement so as to now include soldiers, other than officers and non-commissioned officers, who have been prisoners of war for eighteen months?

All the 400 British civilian prisoners who were eligible under The Hague Agreement for transfer to Holland for internment there have arrived in that country. As regards combatant prisoners, I am informed that the majority of our officers and non-commissioned officers who were captured up to the end of June, 1916, have now reached Holland. There are, however, some seventy officers, and, it is believed, 300 non-commissioned officers, captured up to that date, who have so far not been transferred. A list of the above-mentioned prisoners has already been forwarded to Germany, and a revised roll of names is at present in course of preparation. I should explain that the agreement works automatically, so that fresh numbers are continually becoming eligible on the ground of time. As regards the second part of the question, the proposal my hon. and learned Friend makes is one that has been so definitely rejected by the German Government, that it has not been thought of any use to resume negotiations on the point.