asked the Chancellor of the Exchequer whether the Government intends to adhere to the existing policy of taxing for Income Tax purposes the surpluses of agricultural societies; whether such a policy takes into consideration such losses as were entailed by the abandonment of the Three Counties Agricultural Show; and whether, for such taxation purposes, a show thus affected can spread the loss over a period of years?

I see no sufficiently good reason for proposing any amendment of the Income Tax Acts granting relief from taxation in respect of profits made by agricultural societies. The statutory provisions relating to losses are equally applicable to the society to which the hon. Member refers, as to any concern liable to assessment in respect of trading profits.

asked the Chancellor of the Exchequer if he has reached any arrangement with the entertainment industry as to the precise means of relieving the burden of the Entertainments Duty over and above the 6d. seats by means of the extra sum available for that purpose; and, if so, what that arrangement is, or what suggestions have been made by the industry to that effect?

The answer to the first part of the question is in the negative; the second part of the question does not, therefore, arise.

asked the Financial Secretary to the Treasury whether he proposes to ask for a special grant for the cost of the machinery which he proposes to ask the House to re-establish in connection with the taxation of land values; and how much he anticipates this sum will be in the current financial year?

I regret that I am unable to add anything to the reply which my right hon. Friend the Chancellor of the Exchequer gave to the hon. Gentleman on the 15th May. I am sending the hon. Member a copy of that reply.

asked the Financial Secretary to the Treasury whether he proposes, in re-creating the machinery for the taxation of land values, to accept the valuations already made by a previous Government when the Department was in existence?

I regret I am not an a position to announce the details of the scheme of taxation which my right hon. Friend has foreshadowed, but I would point out that the valuations to which the hon. Member alludes are now out of date.

asked the Financial Secretary to the Treasury whether women writing assistants are to form part of the complement of the clerical staff at Royal Clarence Yard, Gosport, Royal William Yard, Plymouth, and Royal Victoria Yard, Deptford, in connection with the Admiralty: under what circumstances are these writing assistants being admitted, bearing in mind that the work they will be engaged upon is being performed by temporary ex-service men and can in no way be stated to be work appropriate to women; and whether, in view of the large number of temporary ex-service men in a precarious position, he will cancel the inclusion of the writing assistant class into the clerical staffs of the victualling, dock, and naval store yards?

I have been asked to reply. The answer to the first part of the question is in the affirmative. The approved post-War complements of the victualling yards named, like those of the dockyards (including the Naval Store Department), provide for a certain number of posts normally to be filled, under normal conditions, by writing assistants. Though the work to be performed by these writing assistants can be, and in many cases is being, performed by ex-service men, it is work which has been definitely decided to be work appropriate to women. It is not possible to vary the decision by which posts for writing assistants were included in the complements referred to, but it is clearly laid down that no writing assistant is actually to be appointed in any case where her appointment would displace an ex-service man.

asked the Financial Secretary to the Treasury the nature of the branches of the Civil Service, either at home or overseas, in which employment is solely reserved to men; and whether to modify such reservation further legislation is needed?

The following posts are reserved to men under Regulations made by the Civil Service Commissioners and laid before this Blouse (Command Paper 1244):—All posts in the Diplomatic Service and in the Consular Service;All posts in the Government Services of the Colonies and Protectorates to which appointments are made in the United Kingdom, other than posts for which women may be specially recruited;All posts in the Civil Services of His Majesty in India to which appointments are made in the United Kingdom, other than posts for which women may be specially recruited;All posts in the Commercial Diplomatic Service and the Trade Commissioner Service, provided that this reservation is not applicable to the post of Chief Clerk in the respective offices of His Majesty's Trade Commissioners.

asked the Under-Secretary of State for India whether it is proposed to reduce the pensions of ex-officers of the Indian Army as and from the 1st July next; and, if so, by what amounts?

I am afraid it is unlikely that a final decision will be ready by 1st July, in which case action will be taken provisionally. An announcement will be made shortly.

asked the President of the Board of Education whether the Government have any information concerning the reasons that have led the Council of the University College, Cardiff, to oppose the establishment of an independent national school of medicine, in accordance with the recommendations of the Royal Commission on University Education in Wales?

My right hon. Friend has himself no information on this matter, which does not fall within the province of the Board of Education, He has, however, made inquiries and understands that it has been the subject of correspondence between the Privy Council and the promoters of a Supplemental Charter for the University College of South Wales and Monmouthshire. The Privy Council, in letters dated 1st February and 14th March, 1923, regarding the draft Supplemental Charter submitted to, them on behalf of the college, gave their reasons for objecting to the complicated scheme therein proposed for the government of the National School of Medicine, and for holding that the interests of the school would be best served by its establishment as an independent unit within the University, on the lines recommended by the recent Royal Commission. The Privy Council, in reply to an inquiry, were informed on 24th January last that it was hoped that the Council of lie University College would, at an early date, be in a position to submit a report to the Court of Governors of the college on the matter; up to the present time, however, no further communication with regard to it has been received by their Lordships from the promoters of the Supplemental Charter.

asked the Postmaster-General whether he is aware that the final delivery of letters in provincial towns generally, including the largest, is now made not later than about four in the afternoon; what was the usual time of the last delivery before the War; and whether there have been any complaints of diminution of postal facilities in this respect?

I am aware that the final delivery of letters in provincial towns generally now commences at about 4 p.m. Before the War the time varied from about 6 p.m. to about 8 p.m. Complaints of the absence of a late evening; delivery have been relatively few.

asked the Secretary of State for War whether it is proposed to acquire by procedure, before the Railway and Canal Commission, valuable building frontages outside the area occupied by the Hipswell camp; and, if so, for what specific purposes?

It is proposed to apply to the Railway and Canal Commission for compulsory powers to acquire an area of land in the immediate vicinity of this camp. The area is required to provide facilities for recreation and also in order to exercise the necessary control over the development of the land.

asked the Secretary for Mines whether he has decided what legislative and/or administrative action he can take to mitigate the grievances of the domestic consumer of coal with regard to the price, quality, etc., of coal supplied by the trade for household use?

In my reply to the hon. and gallant Member on the 13th May, I indicated the possible courses of action that had been suggested to me, and which I was examining. I cannot at present go further than this. I hoped when I embarked on this inquiry to get full information from the merchants. In this I have been disappointed, and my difficulties are correspondingly increased. On the other hand, as is usual at this time of year, substantial reductions have recently been made in the price of coal; there is no longer any difficulty in getting supplies, and the problem is not for the moment acute. In these circumstances I should be ill-advised if I did not take the necessary time to complete my inquiries and to give to the question all the consideration that its importance and complexity call for.

asked the Secretary for Mines if he is aware that the leaflet issued by the Mines Department on safety first draws attention only to accidents where the workmen have been at fault; and will he inquire why his has been done, seeing there are many instances where accidents have been caused through the management neglecting to do their duty?

My hon. Friend misconceives the object of this leaflet. It is not to apportion blame for accidents but to lessen the number of those attributable to a particular cause, namely, lack of precaution by workmen and officials.

asked the Minister of Transport if, in view of the fact that many local authorities, while not able to co-operate financially through lack of funds, are none the less desirous of improving various roads whereby employment might be given, he will consider whether such work can be taken over by his Department under the application of the Road Board Funds; and whether he is prepared to receive and consider applications to that end?

I hope very soon to be in a position to make a statement on the proposals, recently referred to by the Prime Minister, for the reconstruction of sections of certain main trunk roads throughout the country, with a view to providing employment and at the same time effecting valuable road improvements.

asked the Home Secretary if he is aware of the injustice done to excursionists and others coming from distant parts of the country to the British Empire Exhibition by reason of the licensing restrictions necessitating immense numbers lunching within a very limited area and space of time; and whether such restrictions can be relaxed in the manner observed at many garden parties, so that the people may lunch in comfort?

I am not aware that licensing restrictions are responsible for the results suggested in the first part of the question, and, in any case, a general extension of hours could only be effected by legislation, of which I can hold out no prospect.

asked the President of the Board of Trade the volume, value and nature of imports from Soviet Russia within the last five months?

During the five months January to May, 1924, the value of the imports into the United Kingdom registered as consigned from Russia has amounted to £3,862,797. The preparation for publication of the more detailed information asked for would involve an expenditure which does not appear to be warranted.