asked the President of the Board of Trade whether his attention has been called to the statement of the captain of the "Trevessa" that the contents of two of the boxes of biscuits carried on his boat proved on opening to be nearly all bad; and whether there is any systematic examination or renewal of such stores to ensure that boat stores are always in perfect order?

I have seen Press statements about the biscuits of the "Trevessa." The owners inform me that these appear to have been extra supplies put into the boats, and that the ordinary supplies are in sealed tanks, air and water tight. The life-saving appliances of passenger steamers are inspected at least once a year, and those of cargo steamers as opportunity offer, the inspection in each case including the examination of the stores in the boats. It is the statutory duty of the owner and master of every ship to see that the lifesaving appliances are kept so as at all times to be fit and ready for use.

asked the President of the Board of Trade whether he is aware that in the case of the steamship "Trevessa" the pay of the crew ceases from the date of the loss of the vessel, and that the allotment notes to the families of the crew are also stopped: and, in view of the very great hardship that is involved, whether he will consider taking steps by an Amendment to the Merchant Shipping Act or by other legislation to remedy this state of affairs?

asked the President of the Board of Trade what provision is being made for the families of the crew of the steamship "Trevessa" pending their return; and when legislation will be introduced to deal with the matter of the wages of crews of vessels which are wrecked, in order to prevent suffering to the dependants of shipwrecked men in cases such as that of the "Trevessa"?

As I have previously stated, full wages, including allotments, are being paid by the company to the crew up to the date of their arrival in this country. As regards the introduction of legislation, I would refer the hon. Members to the replies given on the 5th of July, of which I am sending them copies.

Is the right hon. Gentleman aware that the replies were not definite at all? Is he also aware that in cases where publicity is given and public feeling aroused the men are being paid, but in many other cases, of which nothing is heard, great hardship is caused? Will the Government do something to remedy this state of affairs?

The hon. and gallant Member is quite wrong. The answer given last week was specific, that the Government did intend to introduce legislation, but could not say when it would be possible to do so.

Could not legislation be passed through the House in one sitting by agreement? Cannot that be done in view of its urgency?

No one knows better than my hon. and gallant Friend what it is that obstructs necessary legislation.

asked the President of the Board of Trade whether any inquiry is to take place into the loss of the steamship" Trevessa"; whether such an inquiry will be held under the Board of Trade; when and where it will be held; whether special reference will be made as to whether the installation of wireless receiving and transmitting apparatus in the boats, in which the survivors were rescued, would have contributed in any measure to assist in their rescue or materially have lessened their sufferings, and thereby have saved life; and whether any national mark of appreciation will be accorded to the two officers responsible for such a magnificent landfall after a voyage of upwards of 1,500 miles in open boats under such conditions?

A formal investigation into the circumstances attending the loss of the s.s. "Trevessa" will be ordered by the Board of Trade, the inquiry taking place in this country, and the date and place of the inquiry being announced in due course. All the relevant circumstances will be investigated. I am glad to have this opportunity of expressing the Government's appreciation of the fine seamanship and good discipline displayed in the voyage of the two boats. I have considered carefully the question of granting awards; and in view of the fact that a full inquiry is to be held, I think that I ought to receive the report of the court of inquiry, before deciding finally upon the awards which should be made.

asked the President of the Board of Trade whether the dependants of those who lost their lives in the "Trevessa" come under the provision of the Workmen's Compensation Act; whether the Hain Steamship Company has any private arrangement for compensating the dependants of those who lose their lives whilst in their service; if not, will he suggest the opening of a fund for the support of those unfortunate people; and will he see that wages shall be paid to the above dependants up to the same date as those who landed safely?

The Workmen's Compensation Act applies to seamen, as to other workmen, but a Government, Department has no power to decide whether particular cases come within its provisions or not. I have no information whether the owners have any private compensation arrangement. I understand that a fund has been started by "Lloyd's List" in connection with the loss of the "Trevessa." There is no power to require wages to be paid to the dependants up to the same date as those who landed safely, but the owners are doing this voluntarily.

asked the President of the Board of Trade whether his attention has been drawn to the recent prosecution before the Liverpool stipendiary magistrate of Captain John Owen Evans, master of the steamer "Tredenham," who was fined for not keeping a continuous wireless watch, having temporarily withdrawn from this duty apprentices carried on board the steamer, and who pleaded that these apprentices were so withdrawn for pur- poses of instruction in the general work of the ship; and whether, in view of the undesirability of midshipmen, cadets, or apprentices being compelled on board ship to take regular duty as wireless watchers when the obligation of their employers is to ensure that they are instructed in navigation and seamanship and in the duties and responsibilities appertaining to the positions of officers in the mercantile marine, in view of the indignation aroused amongst navigating officers and apprentices in the mercantile marine at the duties of wireless watchers being imposed upon them, and having regard to the fact that these duties are not part of their recognised duties on board ship, he will take steps with a view to stopping this practice?

I am aware of the proceedings referred to. The allocation of duties among the ship's crew is a matter for the owners and master of the ship, and so long as the statutory requirements are complied with, the Board of Trade have no power to Intervene.

How in the world are these apprentices going to get their proper training if they are kept on constant wireless watches?

They are not kept on wireless watches the whole time.

Is there any prospect of automatic registration being brought into use for these wireless messages, so as to obviate the necessity for this watching?

That, I think, is the subject of another question.

asked the President of the Board of Trade if he is aware that the sea ladders provided on board certain merchant vessels for the shipping and landing of pilots are inefficient and dangerous; and whether he will give instructions to the Board of Trade inspectors to examine these ladders at the same time as they examine the life-saving appliances in merchant vessels?

Complaints have been received as to the condition of the sea ladders used on merchant ships, and inquiry shows that in some cases these are not satisfactory. The Board's surveyors are now looking at the sea ladders as part of the inspection of the life-saving appliances of ships, and the matter will be followed up.

asked the President of the Board of Trade the consumption of coal per kilowatt generated at the Dalmarnock Power Works, Glasgow; and what is the lowest consumption of coal per kilowatt produced in the British Isles?

I have been asked to reply. The average consumption of coal per unit (kilowatt hour) generated at the Dalmarnock Power Station during the past year was 1.99 lb. The lowest average consumption at any steam power station in Great Britain during the year was 1.73 lb. per unit generated. The Commissioners have no particulars concerning generating stations in Ireland which are no longer under their jurisdiction.

asked the President of the Board of Trade why a commission of 2½ per cent., on the moneys recovered by British subjects from former enemy debtors, is charged by the Enemy Debt Department against such British subjects; what was the total amount of such commissions received by the Enemy Debt Department in each of the years 1921 and 1922; and how such sums were applied?

The commission referred to is charged, under the Treaty of Peace Order, to defray the expenses of the Clearing Office (Germany) and indemnify His Majesty's Government against loss arising from any failure to collect debts owing by British nationals whose solvency is guaranteed by it under the Treaty. The total commission during the year ending 31st March, 1921, was £432,763 14s. 10d.; during the year ending 31st March, 1922, £402,277 12s. 4d.; and during the year ending 31st March, 1923, £183,228 9s. The matter is fully dealt with in the First Report of the Controller of the Clearing Office, a copy of which I am sending my hon. and learned Friend.

How long is this Department likely to go on? Is it not time it should be wound up and the staff released for other work?

No, Sir, it would be most unfortunate to wind up the Department before we have succeeded in getting payment of the money due to British Nationals.

Why do we not thrust on the debtor—who is the German—the cost of collecting the money due to British subjects? Why should British subjects pay the cost of collecting their own debts?

I must refer the hon. and learned Member to the Peace Treaty.

Has this large sum of £300,000 or £400,000 resulted in a profit to someone or some Department? How is it dealt with?

It has gone to pay the expenses of the Department, which is self-supporting. Whatever balance there is goes into a Suspense Account against any bad debts. The hon. and learned Gentleman will remember the British Government has guaranteed the debts of their own Nationals.

Then does the person who has good debts have to contribute to those who have bad debts and do not get paid?

Is it not the fact that the British Crown have recovered between twenty and thirty million pounds in debts, and are the creditors not very pleased to pay this 2½ per cent. in return for getting their money?

I think that is so. One of the most satisfactory things in the Peace Treaty is the way in which we have been able to get payment of these debts. I am sure the hon. and learned Member for York (Sir J. Butcher) will appreciate that it would be quite impossible to reopen the whole arrangements of the Peace Treaty. This is one that is working well.

asked the President of the Board of Trade whether he is aware that British importers of lithopone from Germany who made contracts before the 1st of February find it almost impossible to get delivery of their goods, because the French authorities will not issue export licences, even after the payment of the French 7 per cent. duty, and that although the French authorities, under pressure, agreed to issue export licences, they in fact put every obstacle in the way of British traders receiving these licences; and will he say what he can do in the matter to protect British trade interests?

The answer to the first part of the question is in the negative. If the hon. and gallant Member will furnish me with particulars of the cases which he has in mind, I will make inquiry.

Is that not the case that the trouble referred to in the question is due to the Germans, and not to the French? Is it not the case that the. French, in the action they are taking, are merely doing what the British only two years ago agreed should be done if the Germans did not pay?

In this case what has happened—as I have told the House several times—is that an arrangement has been come to between the French and the German Government that the pre-occupation contracts should be bought out, and that I have every reason to hope and believe will be done.

asked the President of the Board of Trade whether his attention has been called to the fusion of nine companies engaged in the wholesale and retail distribution of imported meat with the Union Cold Storage Com pany, Limited, the stated object of the amalgamation being to put the company into an unrivalled position in addition to greatly increasing their revenue; whether he proposes to take any steps with a view to protecting the consumers against any attempt to exploit them by such a com- bination; and whether he will now recommend the Government to carry out the promise he made in March, 1921, to introduce legislation dealing with trusts and combines?

The answer to the first part of the question is in the affirmative. As regards the second part, I have at present no reason to suppose that the consolidation now contemplated will be disadvantageous to consumers. The Government do not consider it necessary or desirable to introduce general legislation of the kind referred to at the present time.

Is there not already sufficient material in the Report of the Sub-committee of the Profiteering Committee showing that combinations do exist to exploit the consumer? Secondly, has the right hon. Gentleman now changed the view he held in March, 1921, and gave expression to on the Vote for the Board of Trade?

The answer to the first question is in the negative. I have read all these Reports as carefully as the hon. Gentleman, and the remarkable thing is how little they disclose. Quite possibly, I have changed my view on this matter. I think it would be unwise, in the present critical state of trade, to introduce general legislation of this kind.

May I ask whether the fusions which have occurred in this matter have not been the direct consequence of the operation of meat trusts having their headquarters in America; and if these fusions are inevitable, would it not be better to have them under British rather than under foreign control?

There may be a good deal in that.

But—

This is becoming a debate.

asked the President of the Board of Trade whether it has now been settled that all belated claims to the Reparation Claims Depart- ment are to be individually considered and not decided as a whole; and whether, seeing that there are some thousands of men awaiting a definite announcement on the point, he will issue a general notification that this is the case, and at the same time give some idea of the approximate period which will be needed to examine these cases and so obviate the anxiety which exists in the minds of those concerned?

I am sending my hon. and gallant Friend a copy of a notification which is being forwarded to every person who makes, or has made, a belated claim, asking whether there are any exceptional circumstances to excuse the delay in lodging their claim. All the replies are being considered individually, and there seems to be no need for a general notification to this effect. I regret that I cannot say how long the examination will take.

Could the right hon. Gentleman state what sum of money is still available for the satisfaction of these belated claims?

No, Sir. As my hon. Friend knows, a total sum of £5,000,000 has been allotted to the Royal Commission, and, until I know how the Royal Commission is going to deal with the other set of claims which have already been made, I cannot answer that question.

Will the Commission still entertain any claims that have not already been made?

I should like notice of that question. In this matter, as the hon. Member knows, I am merely carrying out whatever awards are made by the Commission.

asked the President of the Board of Trade whether he is aware that the British Dyestuffs Corporation, Limited, charge 10 per cent. commission on reparation dyestuffs, whereas, when the distribution was undertaken by the Central Importing Agency only 2½ per cent. was charged; and will he state for what reason this high rate of commission is permitted?

I am not aware that the British Dyestuffs Corporation charge 10 per cent. commission on reparation dyestuffs, and would refer to an answer which I gave on this matter on 4th December last, to the effect that the Corporation receives a commission of 6½ per cent. on the actual turnover, plus a further 1 per cent. for guaranteeing accounts, and a grant, which is limited in amount, towards the charges which they incur relating to the importation of the dyestuffs. The Central Importing Agency undertook the duty of importing and distributing the dyestuffs for a commission of 31 per cent., the rate to be adjusted if prices fell, but this charge proved to Le inadequate, and was considerably increased, with the approval of the Treasury, by various allowances made to the Central Importing Agency upon the final adjustment of their accounts.

Is not this a case of the disadvantage of State ownership?

There is not any State ownership.

asked the President of the Board of Trade whether he is aware of the high prices charged for reparation dyestuffs by the British Dyestuffs Corporation, Limited; that the price of diamine fast yellow F.F., a dye for which there is no satisfactory British substitute, has been raised from 4s. per lb. to 7s. 6d. per lb. and to 10s. per lb., although this dye could be imported from Germany for 4s. 6d. per lb.; and of the discontent aroused by this action among colour users; and what action he is prepared to take in the matter?

No complaint about the price of this dyestuff has been received by the Board of Trade, but the arrangements as to the pricing of reparation dyes are being reconsidered, and the price of this particular dye will come under review.

Is it not the fact that these very high prices are put on in order to enable the Corporation to foist inferior substitutes on the colour users?

No, Sir; there is no truth in any of the many allegations contained in that short sentence.

Is the right hon. Gentleman aware that the growing restrictions, not only as regards the prices that have to be paid by the dye users, but as regards the inferior nature of these dyes, is seriously affecting the quality of manufactured goods in this country?

That does not arise now.

asked the President of the Board of Trade the total number of boxes of bacon held in stock in this country by, or consigned to, the Food Department of the Board of Trade on the 31st March, 1921; and the purchase cost to the Department of these goods per box?

126,811 boxes of bacon were held in stock in this country by, or were consigned to, the Government on 1st April, 1921. Pending the issue of arbitration proceedings, it is not possible to state the purchase cost per box.

Could the right hon. Gentleman state generally whether or not, owing to this State trading, we lost between £20,000,000 and £30,000,000 in bacon?

I certainly could not answer that question without notice, and I could not answer it at all until I know the result of the arbitration.

asked the Under-Secretary of State for War if it is the intention of the War Office to disband three cavalry regiments in the near future; and if he can state briefly the intentions of the War Office as regards the strength of the cavalry branch of the service?

The answer to the first part of the question is in the negative. With regard to the last part, I would refer the hon. and gallant Member to the statement made by my Noble Friend in another place on 27th June last. That statement applies to all branches of the service, including the cavalry.

asked the Under-Secretary of State for War whether it is now contemplated to equip Highland soldiers with the full dress of their respective regiments?

No, Sir; as I have already stated, the general re-introduction of full dress is impracticable at present owing to the expense. The Highland regiments are not worse off in the matter than other line regiments.

Is it not a fact that recruiting in this country is carried on on the voluntary system, and that any concession to traditional sentiment is a great aid to that recruiting; and would not the amount represented by the free grant of ammunition and guns to the Free State fully equip many times over our gallant, loyal Highland regiments?

The considerations advanced by the right hon. Gentleman apply equally to all regiments as an argument for the issue of full dress, and I would point out that the Highland regiments have already the advantage of possessing a more picturesque dress than the rest of the Army.

asked the Under-Secretary of State for War when it is proposed to station once again Scottish soldiers in Edinburgh Castle?

There will be a guard at the Castle as at present, and as for many years past. In view, however, of the antiquated and inconvenient character of the Castle barracks, which would require a large sum to put them into proper repair, and in view also of the impossibility of securing adequate training for a separate detachment there, it is proposed to maintain the existing system, under which the guard is found daily by the unit stationed at Redford barracks. The party forming the guard will come one morning and will be relieved the next.

Will not the right hon. Gentleman consider putting a company as garrison for Edinburgh Castle? After all, it is only battalion training that is interfered with, and—[HON MEMBERS: "Order, order!"]

Is it not the fact that for centuries, as a matter of right, the Castles of Edinburgh and Stirling have had detachments of troops; and, further, is it not the fact that His Majesty the King is there now, and that he is presented with a detachment of men who are badly equipped, and who, consequently, are not in a position to uphold their regimental traditions?

asked the Under-Secretary of State for War if all officers in the Royal Army Medical Corps eligible for selection to the higher ranks are personally interviewed by the Selection Board; and can he give his assurance that none will be passed over who have not been so interviewed?

The answer is in the negative. I do not think that a system of inviting officers to attend and make out a case for their own promotion would be at all satisfactory, even if all the officers concerned were always available for such attendance, which they are not. It rarely happens, however, that an officer is not known personally to the majority of the selectors.

Is it not the fact that officers who are eligible for the higher ranks are asked to go before the Selection Board, and, if so, why should not they all go?

I do not think there is any foundation for that suggestion, and in any case all officers have a right, under Section 42 of the Army Act, to a hearing if they consider themselves wronged.

asked the Under-Secretary of tate for War what are the numbers and total cost of the Army Council now and in 1914; and whether any reductions in the present cost are under consideration?

The number in 1914 was seven, and the cost £17,500. The corresponding figures now are nine, and £28,864. The main cause of the increase in cost is due to the enhanced rates of pay given to both military and civil services. The whole question of the remuneration of the Services of the Crown is at present under the consideration of Sir Alan Anderson's Committee, and I cannot say whether their recommendations will bear on the point raised in the second part of the question.

asked the Under-Secretary of State for War whether Lord Weir's Committee on Establishments has made any recommendations as to economies to be effected with regard to the Corps of Military Accountants; and whether the Committee recommends the retention of that body in its present form?

The hon. and gallant Member was informed on the 5th instant, in reply to a question, that it is not proposed to publish the Report referred to. In these circumstances, I am afraid I cannot answer questions as to specific recommendations which may be conjectured to be included in the Report.

Can the hon. Gentleman give the reasons why the Government are withholding this Report?

Because the Report was made with a view to its not being published. It is quite usual for a Cabinet to appoint Committees to report to them.

Is it suggested that this will reveal important military secrets?

Certainly, I think it would.

Are we to understand that this Committee has recommended substantial economies to which the Government are not proposing to give effect?

No. I did not give any information about that.

Shall we have a statement from the Government as to the economies that will be effected?

Will the House have an opportunity of discussing any such economies before they are put into operation?

That must depend on what the economies are. If they are important economies, the House will, no doubt, have an opportunity of discussing them on the Estimates.

asked the Under-Secretary of State for War whether His Majesty's Government have under consideration any general reduction of the civilian personnel of the War Office; and whether or not the Report of Lord Weir's Committee on Establishments contains any recommendations to effect such a reduction?

The personnel of the War Office, both military and civil, is being continually reduced, and a monthly Return of these and similar reductions in other public Departments is forwarded to Parliament. The ratio of the size of the civil staff to the volume of the incoming correspondence with which they have to deal is considerably less than before the War. With regard to the last part of the question, I would refer to the reply which my hon. Friend has just given to No. 24.

Will my hon. and gallant Friend represent to the Cabinet that there is a widespread desire in the House that the Report of Lord Weir's Committee should be published?

The Report has not yet been considered. I think it is obvious that these Committees will not be able to report so usefully unless their recommendations are treated as confidential.

Will it be possible for the Government to make some statement as to what they propose to do on this Report?

The Report has not yet been considered by the Army Council. No doubt, if it decides to carry out any of the recommendations, the House will have ample opportunity on the Estimates and otherwise of discussion.

asked the Under-Secretary of State for War whether he will consider reducing the number of Army chaplains, which shows a decided increase on 1914 figures, although the number of effectives is less; and if he has under consideration any proposals to this effect?

The total number of chaplains holding permanent and temporary commissions to-day is 150, as against a total of about 157 permanent and acting chaplains in 1914. There is, therefore, an actual decrease on 1914 figures. Proposals for the normal establishment of the Royal Army Chaplains Department are now under consideration.

How many of the 1914 chaplains are paid and how many of the present chaplains are paid?

I should like to have notice of that question. There were included in the figures of 1914 39 acting chaplains, and, as far as I know, they were paid.

asked the Financial Secretary to the War Office what is the average wage of the workmen at Woolwich Arsenal; and whether he has received representations from the Woolwich Board of Guardians that in many cases the wages of men at work at the Arsenal are lower than the amount received from the guardians by an unemployed man and his family?

The average weekly wage of men at the Ordnance Factories in the middle of last month was about £3 6s. 11d. I cannot trace that any representations, such as my hon. Friend describes, have been received.

Will the hon. Gentleman, having regard to the very many cases of hardship which have arisen, use the good offices of the Secretary of State to receive a deputation in respect to this matter?

I will convey the hon. Member's request to my Noble Friend.

Is it a fact that the average wages are £3 6s. 11d. weekly, but a large number of men have less than £3 a week?

I was asked as to the average, and I have given it. If the hon. Member has any further question to put as to the lowest wage, I will give him an answer.

asked the Financial Secretary to the War Office whether he will consider discontinuing the one o'clock gun at Edinburgh Castle and thus save £365 per annum?

This question has been put under a misapprehension, for which I regret that an answer given by me on the 21st June is responsible. £1 is the approximate cost of a round of blank 18-pounder ammunition, including the brass case, which, however, can be used again. On further inquiry I am now informed that the correct daily cost is in this way reduced to about 5s. 7d., and I also find that the expenses are borne by the Edinburgh Corporation. I may add that the question of increasing the charge so as to secure a louder report is at present under consideration.

Will my hon. and gallant Friend communicate with the Edinburgh Corporation with a view to seeing that as we have in London Big Ben, Edinburgh should have Little Benn with chimes?

asked the Under-Secretary of State for War the ration and bayonet strengths of the French Colonial Army before the War and at the present time; whether he can give the approximate present numbers of trained native soldiers which can be mobilised by the French Government: and whether he has information of preparations being made to largely increase the number of native troops in the French Colonial Empire?

The approximate ration and bayonet strengths in question before the War were 135,000 and 90,000 respectively, and the present strengths are one or two thousand less in each case. The numbers mobilised during the War were 475,000, and the total now available for mobilisation in similar circumstances is probably about the same. The answer to the last part of the question is in the negative.

What does the right hon. Gentleman understand by native troops in this case? Does he base his answer on Moroccan troops, or only on coloured troops from French colonies in Africa?

asked the Financial Secretary to the War Office if his Department knows the value of the arms, equipment, and stores of all kinds, and also of buildings and land, handed over to the Irish Free State Government and the Irish Provisional Government by the War Office; and will he state what was the total sum of the value to date?

I am not yet in a position to furnish the figures, but I hope they will be available in time for inclusion in the White Paper upon the Financial Relations between the British and Free State Governments, which the Treasury have undertaken to present this Session.

Why is the hon. Gentleman not in a position to give the figures?

Our information is not complete by any means.

Are we to understand that the War Office handed over valuable property to the Free State before it was valued?

I understand that is the case as regards a considerable amount of the property referred to.

Was this property not valued at the time?

If the right hon. Gentleman is referring to arms and ammunition sent from this country, I understand it was obtained through the Disposal Board.

Why was the Disposal Board used as an agency for handing over these stores? Is not the function of the Disposal Board to dispose of these assets for the advantage of the nation and not to hand them over?

The right hon. Gentleman should address that question to the Treasury, who are responsible for the Disposal Board. I may add that as the Public Accounts Committee are now inquiring into the matter, it is not desirable to raise the question in the House at present.

asked the Financial Secretary to the Treasury whether a man living in England and owning property in the Free State has to pay on his Irish property Income Tax to the Irish Free State at the rate of 5s. in the £ less 2s. 6d., the rebate allowed under the Dominion Income Tax Agreement; having therefore paid on his Irish income at the rate of 2s. 6d., has he then to pay upon it again in this country at the rate of 4s. 6d., a total of 7s. in the £; in the case of a man living in the Irish Free State and owning property in England, does he deduct 2s. 3d. (half the English rate of tax) for the Dominion allowance and then pay 5s. in the £ to the Irish Free State, a total Income Tax of 7s. 3d. in the 2; and can steps be taken to obviate this?

My hon. and gallant Friend is under a misapprehension. Arrangements have been made under which relief is allowable both from British Income Tax and from Irish Free State Income Tax on doubly-taxed income; with the broad result that the taxpayer is called upon to bear tax on such income at the higher of the two rates proper to his case, but no more. The arrangements are unavoidably complicated, and I will circulate in the OFFICIAL REPORT a statement dealing with this matter in greater detail. I should add, however, that the British authorities, and, as I understand, the Irish Free State authorities also, will make every endeavour to assist taxpayers in obtaining the relief to which they are entitled, and, in any case where it is possible, to grant the appropriate measure of relief without troubling the taxpayer to formulate a special claim.

Following is the statement:

Relief in respect of the double taxation of income between this country and the Irish Free State (just as between this country and other Dominions) proceeds by reduction of the rate of Income Tax to which a particular taxpayer would normally be liable and not by way of a deduction of any lump sum from the actual tax normally assessable.

It will be recalled that both British Income Tax and Super-tax and Irish Free State Income Tax and Super-tax are graduated taxes and different individuals bear different effective rates according to the circumstances of their cases.

In order to grant the proper relief from double taxation it is necessary in the case of any individual to determine the rates at which that individual pays British tax and Irish Free State tax respectively. An individual's rate of British Income Tax is determined by dividing the amount of Income Tax payable by him on his taxable income ( i.e., his assessable income less personal and family allowances) by that taxable income. An individual's rate of British Super-tax is determined by dividing the amount of Super-tax payable by him by his total income as estimated for Super-tax purposes.

An individual's rates of Irish Free State Income Tax and Super-tax are determined on similar lines.

Where the taxpayer is liable to Super-tax his Income Tax and Super-tax rates are added together to arrive at the rate of tax appropriate to his case for the purpose of determining the measure of relief allowable.

Relief is granted from British Income Tax in respect of doubly taxed income at the lower of the two rates following: (1) The rate of Irish Free State tax appropriate to the taxpayer; and (2) one-half the rate of British tax appropriate to the taxpayer.

Taking what is at the present time the normal case, that is the case where the taxpayer's rate of Irish Free State tax exceeds his rate of relief from British Income Tax, relief from Irish Free State Income Tax is allowable at the lower of the two rates following: (1)The rate of relief allowable from British Income Tax; and (2) the excess of the rate of Irish Free State tax appropriate to the taxpayer over the rate of relief allowable from British Income Tax.

The relief applies in the case of a person who pays both British Income Tax and Irish Free State Income Tax in respect of the same income, irrespective of that person's place of residence.

The following instances illustrate the working of the provision. A person whose British rate of tax is, say, 4s. 2d. in the £, and whose Irish Free State rate of tax is, say, 4s. 8d. in the £, would, as respects the part of his income in respect of which he pays both British and Irish Free State Income Tax, be allowed relief from British Income Tax at 2s. 1d. in the £ (one-half his British rate, being less than his Irish Free State rate) and relief from Irish Free State Income Tax at 2s. 1d. in the £ (the rate of relief from British Income Tax, being less than the excess of his Irish Free State rate over the British rate of relief). After allowance of the reliefs, he ultimately bears British tax at the rate of 2s. 1d. in the £ and Irish Free State tax at the rate of 2s. 7d. in the £, i.e., a total rate of 4s. 8d. in the £.

Again, a person liable to British Super-tax with a British rate (for Income Tax and Super-tax combined) of, say, 5s. 6d. in the £, and an Irish Free State rate of, say, 4s. 10d. in the £, would be allowed relief from British Income Tax at 2s. 9d. in the £ (one-half his British rate) and relief from Irish Free State Income Tax at 2s. 1d. in the £ (the excess of his Irish Free State rate over the British rate of relief), and he would ultimately bear in all tax at the rate of 5s. 6d. in the £ (namely, 2s. 9d. British Tax and 2s. 9d. Irish Free State Tax).

asked the Under-Secretary to the Scottish Board of Health whether he can see his way to carry out the recommendations of Lord Blackburn's Committee with regard to the remuneration to be given to sheriff clerks and deputy sheriff clerks?

A scheme for the reorganisation of the sheriff clerk service on lines recommended by Lord Blackburn's Committee has been the subject of negotiation with the associations concerned for some time. The matter is being actively pursued.

Will my hon. and learned Friend have special consideration, in dealing with this Report, for very old servants who have served for a lifetime?

Is it not a fact that these fees were increased in order to add to the remuneration of sheriff clerks and sheriff clerk deputies, and will he consider whether an addition to these fees could be made?

The amount paid in bonuses since the fees were raised has very largely exceeded the amount which the Treasury has gained as a result of the increase of fees. Possibly my hon. Friend is aware that there was a meeting at Edinburgh last week, at which representatives of the Treasury and the Scottish Office and these officials met together. Proposals were put before them and they are at this moment considering them. I do not think I can do anything further.

Can the hon. and learned Gentleman say whether these negotiations are carried on by individuals who have some knowledge of Scotland and not by Treasury clerks who are not well informed as to the position?

They are being carried on by people who have a very accurate knowledge of Scotland.

asked the Under-Secretary to the Scottish Board of Health whether he is aware that Scottish herring fishermen have found their calling seriously hampered by markets being flooded with herrings from Norway; that a desire is expressed that these fish should be marked when manufactured into kippers and reboxed; and whether he will initiate legislation in the matter?

The importation of Norwegian herrings takes place mainly during the spring months, when herrings are not being caught on any great scale from British ports. The Norwegian imports are landed in England and are chiefly sold in England. Their competition probably has some effect on the price realised for the Scottish catch during the last few weeks of the Scottish winter fishing, but the quantities imported have been substantially less during recent years than they were before the War. My Noble Friend has no information as to the prevalence of a desire such as is mentioned in the second part of the question. He does not propose to initiate legislation in the matter.

Is the hon. Gentleman aware that these herrings are brought in as early as February, in the middle of the herring fishing, and that they cause a great deal of difference in the price of herrings obtained by the Scottish fishermen, and that strong feeling is felt by the Scottish fishermen?

Are not these cheap herrings much appreciated in large cities?

asked the Under Secretary to the Scottish Board of Health whether an instruction was issued by the Chairman of the Board of Agriculture, on or about the 16th March, 1922, directing the member of the Board in charge of land settlement schemes to communicate with the Scottish Land and Property Federation as to schemes proposed to be initiated, with a view to their making suggestions or representations on such schemes and to advise the federation of the Board's decisions on such schemes; whether the then Secretary for Scotland authorised the Chairman of the Board of Agriculture to give such instruction; and how many such communications have been made to the federation?

In May, 1922, an instruction was given by the Chairman of the Board, with the knowledge and approval of the then Secretary for Scotland, authorising an intimation to be made to the federation of the Board's wish to initiate a scheme in any particular district with an inquiry whether the members of the federation have any suitable land in the district which they would be prepared to make available for a scheme. The instruction provides that any suggestions or representations by the federation are to be considered, but that no delay will be allowed to take place on this account. The federation are to be advised of the Board's decision as to proceedings with a scheme. Communications of this kind have been made to the federation in three cases.

Is it not the case that it was denied in this House months ago that such an instruction was issued? Can the hon. and gallant Gentleman explain the discrepancy between that answer and the reply he has now given?

The hon. Member is under a misapprehension. The question put some months ago was whether schemes were submitted to the federation for their approval or modification. The instruction that was issued was that the Board desiring to buy land should inquire of people who had land to sell—a totally different thing, as the hon. Member will see.

asked the Under-Secretary to the Scottish Board of Health whether, in view of the widespread anxiety and apprehension created by the Report of Scottish Board of Health consultative council recommending the abolition of the parish councils in Scotland and of the smaller burghs and public health authorities, he can give an assurance that no steps are at present contemplated to give effect to the views of the consultative council, and that the fullest opportunity will be afforded to the parish councils and burghs and other public health authorities to express their views before any decision is arrived at?

I am not aware that the publication of the Report referred to has created anxiety and apprehension, but the hon. and learned Member may rest assured that no decision will be taken on the matters referred to without full opportunity to the local authorities mentioned to express their views.

Is the hon. Gentleman prepared to give an assurance that his Department is not prepared to take any action on the lines of that Report at the present time?

Not without consideration of the local authorities' views.

asked the Prime Minister whether it is the intention of the Government, either before the Recess or in an Autumn Session, to propose legislation to give effect to the recommendations of the Committee on the Endowments of the Church in Scotland presided over by Lord Haldane?

This matter is at the present moment under the consideration of the Government, and if my right hon. Friend will be good enough to put down a question for the middle of next week, I hope to be in a position to give him a definite reply.

asked the Under-Secretary to the Scottish Board of Health in what counties or burghs are the 51,000 empty houses that he stated we had in Scotland?

I would refer the hon. Member to the Reports on the Census of Scotland, 1921. These give the numbers of unoccupied houses in the various districts in Scotland according to the census taken in June of that year.

Is the hon. and gallant Gentleman acting fairly to the House when he makes a statement which refers to the 1921 Census? It is now 1923.

Yes. If the hon. Member will do me the honour to read my remarks, he will see that I stated, before giving the figures, that they were the figures of the June Census, 1921. The whole discussion was on the June figures of 1921, as originally quoted by the right hon. and learned Member for Spen Valley (Sir J. Simon).

Would it be possible to circulate the information to hon. Members? We want to know where the empty houses are.

The figures are printed in full, and hon. Members can get them. It would be a needless expense to circulate them.

When making a statement in regard to the amount of housing available in Scotland for the working classes, will the hon. Gentleman state what numbers of houses are available to-day for the working classes?

If the hon. Member will do me the honour of reading what I said, he will find that I specifically referred to the figures as for the June Census, 1921.

It has gone round in Scotland from the statement of the hon. and gallant Gentleman that there are 51,000 houses that could be used by the working classes.

asked the Under-Secretary to the Scottish Board of Health whether his attention has been directed to the high cost of building materials in Scotland and the desire of the local authorities to prevent the prices of such materials rising to a prohibitive figure; and whether he is prepared to assist the local authorities in coming to an arrangement in each area to fix a fair schedule of rates for the materials they require, and to promote conferences among the local authorities for that purpose?

As regards the first part of the question, examination of the Interim Report of the Committee on Prices of Building Materials (Cmd. 1908), presented on 27th June last, does not indicate that prices of building materials in Scotland are on the average higher than those ruling in England and Wales. As regards the second part of the question, I am not certain as to what assistance the hon. and learned Member has in mind, but I shall be glad to consider any representations that may be made to me by the local authorities concerned.

Can the hon. and gallant Gentleman do anything to encourage common action among all the local authorities, so that they can level things down in regard to the prices of building materials by adjusting a smaller ratio for each area?

If the hon. and learned member can suggest any way by which we can encourage such action, I should be glad to consider it.

asked the Under-Secretary to the Scottish Board of Health what progress is being made with the proposed scheme for a new road between Glasgow and Edinburgh; and what action the Government propose to take in view of the promise of the Government to provide relief work for the unemployed in the Clyde area?

I have been asked to answer this question. Officers of my Department have completed a survey and a detailed estimate of the cost of a scheme for improving the communications by road between Glasgow and Edinburgh. Frequent conferences have been held with representatives of the local authorities concerned, but they have not yet reached agreement as to the apportionment of their share of the cost. As regards the second part of the question, two important schemes for the relief of unemployment in the Clyde area are likely to be put in hand at an early date with the assistance of 50 per cent. grants from the Road Fund. These are the constructior of a new road from Glasgow to Duntocher by the Glasgow Corporation, and of a new road from Duntocher to Bowling by the Dumbarton County Council. Tenders for these two projects have been invited and are now under consideration by the two local authorities referred to.

Is it not the case that the answer in regard to the Glasgow-Edinburgh road is precisely similar to the answer which the hon. Gentleman gave me three months ago, and can he not hold out a reasonable hope that the road will be proceeded with?

That may be so. I have not the answer exactly in my mind. The fault is not with the Ministry of Transport. We offered to pay half the cost. The difficulty is to get local authorities to decide how they will make up the balance. An officer of my Department is going up to-night, and is to have a conference with the local authorities to-morrow.

asked the Under-Secretary to the Scottish Board of Health whether he is aware that, although the ratepayers in the Highland counties of. Scotland have to pay high rates for the upkeep of roads for the benefit of motorists, they are frequently unable to obtain for themselves the ordinary transport facilities which are necessary for the development of their land; and when the Board of Agriculture will be prepared to give favourable consideration to the plans for the construction of the Badidarroch- Ardroe road which has been strongly recommended by the Sutherland Road Board?

I am aware of the position regarding road rates in the Highland Counties. Owing to the demands upon their funds, the Board of Agriculture cannot offer a grant-in-aid of the construction of the Badidarroch-Ardoe road at present. They will again consider this case along with other similar applications during next financial year.

How soon can these people make fresh applications?

They can make fresh applications next year when the funds are again distributed.

asked the Parliamentary Secretary to the Ministry of Transport whether steps can be taken in conjunction with the Department of Woods and Forests to plant the most suitable and attractive trees alongside all new roads and by-pass roads, and in cased where roads are widened to secure the replanting of trees destroyed in the process as far as possible?

I fully share the hon. and gallant Member's desire that roadside tree planting should be extended in suitable cases and so far as funds permit. I have been in consultation for some time past with experts on the subject as to the best species to adopt. In the case of the new Great West Road, I have already agreed a tree-planting scheme with the Middlesex County Council.

Has the hon. and gallant Gentleman taken into consideration the planting of roads with apple trees, as is done in France and Germany?

Will my hon. and gallant Friend ensure that the apples will not be stolen?

asked the Parliamentary Secretary to the Ministry of Transport whether he has prepared a scheme for dealing with London traffic; what that scheme is; and whether the House of Commons will have an opportunity to discuss it?

I would refer the hon. Member to the answer which I gave to my hon. Friend the Member for Acton on 2nd July, of which I am sending him a copy.

Is the House to have an opportunity of discussing this scheme, or is it going to be done by the action of the Department?

Any scheme to deal with London traffic will have to be embodied in a Bill and will require legislation.

asked the Parliamentary Secretary to the Ministry of Transport whether the Electricity Commissioners have issued a Report on their work; and will such Report be submitted to Parliament?

The Commissioners have issued two Annual Reports which are on sale as Stationery Office publications. Their third Annual Report is in course of preparation. The Electricity (Supply) Acts do not provide for the submission of a Report by the Commissioners to Parliament. Under Section 30 of the Electric Lighting Act, 1882, however, the Minister of Transport is required to present to Parliament on or before 1st July in each year a Report of the applications to and proceedings before him under the Acts. Each of the Reports presented by the Minister contains a summary of the work of the Commissioners during the periods covered by the Reports. The last Report of the Minister was presented to the House of Commons on 28th June, 1923.

Are these Commissioners responsible to a Government Department or to Parliament, or are they a law to themselves? Should their Report be issued to Parliament?

Is it not a fact that these Commissioners are holding up a lot of work by refusing loans?

The Commissioners are responsible to me and I am responsible to Parliament.

Is it not a fact that the effect of the Commissioners' work is to prevent a great deal of the chaos that previously existed?

They are doing very valuable work indeed.

asked the Postmaster-General whether he is aware that dissatisfaction exists among telephone subscribers with the present method of registering the number of telephone calls; that a machine has been invented by Messrs. Anderson and Hunts-worth which registers the effective calls on the subscribers' premises; and whether he proposes to adopt and fit these machines?

The present method of registering calls, which is the same as that adopted in America, is the most satisfactory that has yet been devised. The invention referred to has already received careful consideration. It is not proposed to adopt it, as, apart from other serious drawbacks, it would place a prohibitive drag on the telephonists' work, and the apparatus and method of working it at the subscribers' premises are too complex.

asked the Postmaster-General it he is aware that manufacturers, merchants, and other persons in Scotland are greatly inconvenienced in their business by the lack of any official statement of the days and hours of despatch for mails intended for abroad, and especially for Canada and the United States, and that the Post Office weekly list, for which an annual charge of 30s. is made, gives the sailings from London only; and if he can see his way to have a similar list issued showing the days and hours of despatch in Scotland?

I am not aware that inconvenience is caused through the lack of official information concerning the despatch of mails from Scotland for places abroad. Notices giving the local times of closing the mails are exhibited at the post offices of the principal centres, such as Edinburgh, Glasgow, and Dundee, and lists of despatches, based on official information, are published in "The Scotsman," "The Glasgow Herald," and other leading Scottish newspapers. In this respect, Scottish towns are as well off as provincial towns in England. I fear that it would not be practicable to publish a separate Post Office Daily List for Scotland.

asked the Postmaster-General how many private companies, other than the Marconi Company, have applied for a licence to erect high-power wireless stations in this country; and in how many cases and under what conditions have such licences been granted?

Apart from the Marconi Company, only one private company has recently applied for a licence to erect a high-power station in this country. This application is under consideration. No such licence has even been issued for commercial purposes to any private company other than the Marconi Company, although licences in respect of high-power stations for experimental purposes were issued some years ago to three other companies.

Will the right hon Gentleman say whether the Marconi dinner to Members of this House frightened off all other applicants?

asked the Postmaster-General whether he is aware that, although a contract for a telephone installation was signed by Mr. Williams, of 123, Burdett Road, E.3, on 2nd June, and connection promised by 23rd June, this subscriber is still awaiting the completion of the service; that dissatisfaction exists in East London owing to these long delays; and whether, in view of the large number of men unemployed, he will engage additional men in order to expedite the connection of subscribers?

Before the service could be provided for Mr. Williams, a new telephone cable had to be laid and unexpected difficulties in connection with this work prevented effect being given to the promise made to him. His circuit was completed on the 7th instant. The number of men engaged on telephone construction work in East London has been steadily increasing for some time past and will continue to be increased as occasion requires.

Is the right hon. Gentleman aware that this is not an uncommon complaint in different parts of the country, and will he make inquiry into the matter and see whether, by speeding up, the connections can be completed more satisfactorily?

I watch the statistics of completion of telephone installations very carefully.

asked the Postmaster-General when he hopes to give details of the cash-on-delivery scheme in respect of parcels post; and whether he contemplates increasing the permissible weight of parcels to be carried?

I have considered this proposal especially in relation to agriculture, and I regret that while fully sympathising with the object in view I do not see my way to introduce a service at a cost which would render it of any appreciable value to the agricultural interests. It would be necessary to charge a minimum fee of 6d. or 7d. a parcel in addition to the postage, and this, combined with the difficulties inherent in any attempt to discriminate in the nature of the contents of parcels would, I am convinced, make the institution of such a service of no practical value to the agriculturalists.

I may mention that the chief value of a cash-on-delivery service has been found to be for small parcels the contents of which are of high value. Agricultural produce is relatively bulky and of low value. I shall watch the result of the recent reduction in the parcel post rate with a view to further reduction if the business warrants it. I have no evidence that there is any general demand for a cash-on-delivery system other than for agriculture, but, on the other hand, I have received many representations on behalf of the smaller shopkeepers in the contrary sense. There is no intention of increasing the permissible weight of parcels to be sent by parcel post.