asked the Chancellor of the Exchequer whether under paragraph I of the Second Schedule of the Finance Bill it is intended that the Land Valuation Department shall take any, and, if so, what, part in any assessment of annual values of properties under Clause 25 of the Finance Bill; and whether assessors to be so appointed would in fact be the existing assessors appointed for the purpose of assessing values under Schedule D.

The staff of the Valuation Office will co-operate in the work of re-valuation, but is not concerned in the appointments to be made under paragraph (1) of the Second Schedule of the Finance Bill, to which my hon. Friend refers. That paragraph makes the necessary provision for the General Commissioners to appoint in due time the local assessors, who are to act in connection with the re-assessmennt of property to come into force for Income Tax and Inhabited House Duty purposes for the year 1923–24. These appointments are, of course, in the discretion of the Commissioners concerned: it may, however be expected that normally the existing local assessors in the various parishes will be appointed.

asked the Chancellor of the Exchequer what were the amounts of Corporation Profits Tax outstanding due at the 31st March in each of the years since the imposition of the tax?

The amount of Corporation Profits Tax in assessment but-unpaid (less sums shown to be remitted) was at the 31st March, 1921, approximately £2,000,000, and at the 31st March, 1922, approximately £12,000,000.

asked the Chancellor of the Exchequer what were the proceeds, respectively, of the taxes on sparkling wines, cigars, beer, and tea in

Article. 1920–21 (United Kingdom). 1921–22 (United Kingdom). 1922–23 (Great Britain and Northern Ireland). Main Rate of Duty.* Net Revenue. Main Rate of Duty.'* Net Revenue. Main Rate of Duty.* Estimated Revenue. £ £ £ Sparkling Wine. 3s, 9d. per gallon to 19th April, 7s. 6d. per gallon plus 33⅓ per cent. ad valorem from 20th April. 571,000 7s. 6d. per gallon plus 33⅓ per cent. ad valorem to 9th May, 15s. per gallon from 10th May. 414,000 15s. per gallon. 430,000 Imported Cigars. 15s. 7d. per lb. to 19th April, 15s. 7d. per lb. plus 50 per cent. ad calorem from 20th April. 323,000 15s. 7d. per lb. plus 50 per cent. ad valorem to 9th May, 15s. 7d. per lb. from 10th May. 415,000 15s. 7d. per lb. 440,000 Beer 70s. per standard barrel to 19th April, 100s. from 20th April. 123,406,000 100s. per standard barrel. 121,865,000 100s. per standard barrel 94.500,000 Tea 1s. per lb. 16,861,000 1s. per lb. 17,582,000 1s. per lb. to 14th May, 8d. per lb. from 15 th May. 11,800,000 * The duties on wine, cigars and tea are subject to a preferential rebate in the case of goods consigned from and grown, produced or manufactured in the British Empire.

asked the President of the Board of Trade whether his attention has been called to the allegation that there is undue delay in certain eases in the granting of patents, and whether he can give any assurance that such delays will be reduced to a minimum?

I regret that there has been some delay in dealing with applications for patents. This is largely due to the arrears of work caused by war conditions, and the inevitable depletion of the staff for military service and other public work. There has

1920–21, 1921–22, and 1922–23, estimated; and what was the rate of taxation in each case?

The information is as follows:

I also been an increase of applications since! the War, which amount now to an average of 35,000 yearly, as compared with 30,000 I in 1913. The arrears have been considerably diminished during the last two I years, and every effort is being made to I bring about a return to normal conditions.

asked the Minister of Pensions if he will have immediate inquiries made into the case of Private Thomas J. Griffiths, No. 16,941, 7th South Lancashire Regiment, and residing in Garden Street, Wigan; that at his last medical board in Manchester, on 24th March, 1922, he was notified that his disability was assessed at 40 per cent., since which time he has not received any pension, although he has made inquiries at the local pension office; and will he authorise the payment of the pension to this man at once, as he is sorely in need, having a wife and four children dependent upon him?

I am inquiring into this case, and will communicate with my hon. Friend at an early date.

asked the President of the Board of Education whether he is aware that the Keighley Education Committee is proposing to dismiss, merely on the ground that she is married, Mrs. Belfield, headmistress of one of their schools; whether he is aware that this lady has served over 14 years without question, has done invaluable work in the town, has earned the confidence of the townsfolk, has paid superannuation allowance for years, and yet is now, on the eve of a pension, dismissed without consideration; and whether, in view of the fact that she has been engaged by the Keighley committee for 14 years, he will represent to the committee, which is dismissing all married women, that sympathetic reconsideration should be at least extended to this case?

My attention has been called to this case. I have, however, no authority to interfere with the discretion of the local authority in deciding what individual teachers to employ or continue to employ, and any application for special treatment which the teacher in question or her friends may desire to make should be addressed to the local authority rather than to the Board.