asked the Financial Secretary to the War Office whether he can give the cost of an infantry battalion stationed at home calculated on a similar basis of war strength to the official calculation given in this House on 17th February, 1908, at£77,000 per annum; what is the cost of the same battalion to-day in India and Mesopotamia, allowing charges for transport; and how much of these latter charges are borne by India?

The future war establishments are not yet settled. The annual cost of an infantry battalion at home at the average strength of 693 all ranks, for which provision is made in Army Estimates 1921–22, is approximately £170,000, including pension charges. The annual cost of a battalion in Mesopotamia at the present provisional establishment of 906 all ranks on the same basis is £305,000. No part of this charge is borne by India. For the cost of troops in India, I must refer my hon. and gallant Friend to my right hon. Friend the Secretary of State for India.

asked the Secretary of State for War whether it is intended to close the factory at Gretna; and whether he can now make any statement in regard to the permanent disposition of the factory and the Government's intentions regarding it?

The question of the future of Gretna depends upon the settlement by the Government of their general policy regarding the national factories. This subject, which raises issues of the highest importance, is under the consideration of the Cabinet, and I will make a statement as soon as a decision has been reached.

asked the Minister of Health whether he is aware that on the 21st December last the Thornbury Subcommittee of the Gloucestershire Local Pensions Committee granted to Thomas Taylor, Thornbury, No. 1,059, an old age pension of 10s. per week as from 10th February, 1921, against which the pension officer appealed, and that the Ministry has failed to give a decision on the matter, and in response to inquiries of the committee on the 12th March wrote, on the 21st March, that a decision will be given as early as practicable; what is the cause of the Ministry's delay; and will a decision now be given?

The delay in deciding this appeal is due to the fact that the claimant has not been able to furnish any evidence of his age, or to give definite information as to the place where he was living in the Census years. Extensive inquiries have been made, and information has now been obtained which it is hoped will enable the appeal to be decided at an early date.

asked the Chancellor of the Exchequer whether the new 3½ per cent. Conversion Loan is being issued with the condition that the interest shall not be liable to Income Tax and Super-tax where the holding is in the beneficial ownership of a person who is not ordinarily resident in the United Kingdom?

The answer to my hon. Friend's question is in the negative. Income Tax will be deducted at the source (except in the case of the Post Office issue), and no claim for repayment will lie on account of residence outside the United Kingdom.

asked the Chancellor of the Exchequer whether in the case of the new £3 10s. per Cent. Conversion Loan provision will be made, as was done in the case of the Four per Cent. Funding Loan, 1960–90, so that the liability to Income Tax in the same year in respect of both the preceding year's interest paid without deduction of tax, and the current year's interest paid under deduction of tax, shall not operate to increase the rate of Income Tax, or affect the title to any statutory reliefs from Income Tax, or to make a holder liable to Super-tax for any year for which he would otherwise not be liable, or to increase his Super-tax rate for any year?

My hon. Friend will find that statutory provision has already been made in the sense indicated in his question. Section 30 of the Finance Act, 1920, applies Section 25 of the Finance Act, 1919 (which dealt with the case of Four per Cent. Funding Loan, 1960–90), to securities which have been exchanged for any other Government securities issued at any time after the commencement of the Finance Act, 1920, namely, after 4th August, 1920.

asked the Minister of Labour if he can now state if any decision has been reached with regard to the establishment of a Trade Board for the optical trade?

I am not yet in a position to add to the reply I gave to my hon. Friend on 13th April.

asked the President of the Board of Trade whether the Board of Trade has agreed to a conference of members of the Central Profiteering Committee to consider the value, or otherwise, of the middleman; whether he realises that in the grocery trade alone there are over 100,000 traders; whether he considers an inquiry of this character would require to be exhaustive to be of the slightest value; and if this body would be better employed in investigating specific instances of abuse?

I would refer my hon. and gallant Friend to the answer given to the hon. and gallant Member for Bournemouth (Lieut.-Colonel Croft) and the Member for the New Forest (Mr. Perkins) on the 16th March, and to the answer which I gave yesterday to the Member for Brighton (Mr. Thomas-Stanford), copies of which I am sending him. The conference has not interfered with the ordinary duty of the Central Committee to investigate specific cases of alleged profiteering.

asked the President of the Board of Trade whether he is aware that the property in this country of Germans and Austrians is still retained and remains charged; and whether it is intended to liquidate such property and leave the owners to the remedy of claiming compensation from the German and Austrian Governments, respectively, or whether it is the intention of His Majesty's Government to release such property and restore it to the owners in virtue of the proviso to Section 1 (xvi) of the Treaty of Peace Order, 1919, and the proviso to Section 1 (ix) of the Treaty of Peace (Austria) Order, 1920, respectively, thereby following the course adopted by the Government of the Union of South Africa by Proclamation of the 27th August, 1920?

The answer to the first part of the question is in the affirmative. The property in this country of German and Austrian nationals, wherever resident, is charged with certain claims of British nationals, and will be applied to meet them so far as they are not otherwise satisfied. I would refer the hon. Members, however, to the reply given to the right hon. Member for Camborne (Mr. Acland) on the 15th November, 1920, which he will find printed, in column 1489 of the OFFICIAL REPORT for that date. He will see from this that special treatment is being given in certain circumstances to ex-enemy nationals permitted to reside here.