asked the Chancellor of the Exchequer what is the precise character of the duties performed by the Inland Revenue Land Valuation Office other than those connected with the assessment of the Increment Value Duty, the Undeveloped Land Duty, and the Reversion Duty; whether any estimate has been made of the total value of the services of this Department to the State since the estimate made by the Treasury in May, 1914; whether the cost of the Department for the period then referred to was £3,022,000; and whether he can give a corresponding statement bringing the figures down to 31st March, 1918?

In addition to work of the character to which my hon. Friend refers, the functions for which the Valuation Office of the Board of Inland Revenue are responsible include (1) valuation of all property passing on death for purposes of Estate Duty Legacy Duty, and Succession Duty, (2) valuation of property passing under voluntary dispositions for purposes of Stamp Duty, (3) valuation of licensed premises for purposes of compensation under the Licensing (Consolidation) Act, 1910, (4) determination of annual licence value in certain cases, (5) valuation of minerals in connection with Mineral Rights Duty, (6) compilation of register of lands acquired out of moneys provided by Parliament.The Valuation Office also perform work of a very varied character for other Government Departments, the range and importance of which it would be quite impossible to indicate within the limits of Parliamentary question and answer. I may, however, mention that the office have undertaken a great quantity of work of an urgent character arising directly out of war conditions, especially on behalf of the Board of Agriculture, the Board of Trade, the Admiralty, the Air Ministry, the War Office, and the Ministry of Munitions. In this connection my hon. Friend may have noticed the reference to part of the work of the Valuation Office contained in paragraph 20 of the Fourth Report from the Select Committee on National Expenditure.In the nature of the case it is not possible to frame any estimate of the value of these services. The figure of £3,022,000 represented the estimated total cost of the Valuation Office up to the 31st March, 1915, and covered both the non-recurrent expenditure of a capital nature in connection with the original valuation and also the expenditure charged on the Votes of other Departments and on other sub-heads of the Inland Revenue Vote. The corresponding total cost up to the 31st March, 1918, may be estimated at £4,226,000.

asked the Secretary to the Treasury whether he is aware that the unestablished messengers and other classes of employés engaged at the Inland Revenue Offices, Somerset House, are not being paid in accordance with the award, No. 42, of the Conciliation and Arbitration Board for Government Employés, dated from 17th December, 1917; and whether he will take steps to see that the above-mentioned award is honoured in its entirety?

I am informed that effect is being given to the award.

asked the Secretary to the Treasury whether he is aware that the temporary attendants at Somerset House applied through their trades union on 7th January last for an increase in their war bonus; whether he is aware that two other letters have been sent to the Department concerned requesting a reply, and that no notice has been taken of these letters; and whether he will take steps to see that such correspondence receives attention, and that the men's requests are not completely ignored?

The substitute attendants are receiving the same war bonus as the ordinary attendants, and the union referred to has been so informed.

asked the Parliamentary Secretary to the Ministry of Food if, in view of the scarcity of cheese and the difficulty complained of by many consumers of being unable to procure any, he will consider the issuing of ration tickets for this article the same as for butter, meat, and other articles, so as to prevent the complaints of those who are unable to procure supplies?

A scheme is now being prepared to ensure an equitable distribution of home-produced cheese. It is hoped to put it into operation by the middle of July. Owing to the considerable variation in the consumption of cheese between mining and agricultural areas and other areas, it is not thought desirable to introduce a uniform national scheme of rationing for cheese, but food control committees have been informed that they will be at liberty to adopt local rationing schemes for cheese, and that spare spaces which are available in the new National Ration Books may be used for this purpose.

asked the Parliamentary Secretary to the Ministry of Food whether in January last the J. P. Restaurants Company, Limited, offered to the Ministry their fifty-six restaurants in London, together with the management, staff, plant, and utensils for use as national kitchens, on terms that existing salaries and wages be paid and the company guaranteed against loss, but that no profit be paid; whether the offer was declined, and new premises are being taken and equipped at considerable expense; and whether, to avoid expense and duplication of premises, the decision of the Ministry can now be reconsidered, and the offer, if still open, wholly or partially accepted.

The answer to the first part of the question is in the affirmative. The institution of national kitchens was designed not to supplant but to supplement existing caterers in view of the increased demands which war conditions have involved. It was not, therefore, thought advisable to accept this offer. For the last part of the question I may refer the hon. Member to the answer given last Thursday to the hon. Member for Haggerston.

asked the Undersecretary of State for War whether he is aware that Private William Lyle, No. 63404, Highland Light Infantry, who was court-martialled at Duddingston on 4th June for an offence against discipline, and who represented that the offence was the result of conscientious objection to military service, has been sentenced to 112 days' detention; whether this action is in contravention to the Army Order of 25th May, 1916; and, if so, whether he will take steps to see that Private Lyle is transferred to a civil prison?

I am making inquiries into this case, and will acquaint my hon. Friend of the result as soon as possible.

asked the Under-Secretary of State for War whether his attention has been drawn to the low percentage of leave allowed to men of the 66th Division now stationed in France; whether he is aware that it is now over sixteen months since this division went out, and that some of the men have never yet had leave, whereas in other units men are able to obtain leave once in every three months; and whether he can take any action in the matter?

I would refer my hon. Friend to the oral reply which I gave this afternoon to my hon. Friend the Member for Nottingham, South. I have no information which would indicate that the men serving in the 66th Division are being treated differently in the matter of leave from those serving in other divisions.

asked the Secretary to the Treasury whether, in assessing the last successor in an entail for Estate Duties, such assessment is based on his relationship to his immediate predecessor or to the original creator of the entail; for example, A entailed his property, and was succeeded by B, second cousin to A; B was succeeded by his son C; C is now succeeded by D, son of C, and the entail ends; is the assessment based on the scale applicable to property passing from father to son, i.e., from C to D, or passing to a second cousin twice removed, i.e., from A to D?

My hon. Friend, no doubt, is referring to Succession Duty, and in the case put, if C was tenant-in-tail and died without disentailing and is succeeded as tenant-in-tail by his son D, the assessment would depend on the relationship of D to C.