asked the First Lord of the Admiralty whether, in order to facilitate promotion, he will entertain the suggestion that ratings be allowed to leave the Service on their accrued pension or on the same terms as the recent reduction scheme provided for, particularly as there are many in the artificer and artisan branches, for instance, who would willingly avail themselves of a favourable opportunity for leaving the Service and thus make way for those junior to them to rise?

The answer is in the negative.

asked the First Lord of the Admiralty whether he is aware that efforts have been made by Fleet representatives to the quarterly meetings of the Headquarters Naval Canteen Committee to ascertain the salary paid to the professor of publicity of the Navy, Army and Air Force Institutes without success; and whether, in view of the fact that the lower deck are alarmed at the cost of administration of the naval canteen service, of which they are shareholders, the Admiralty will accord them shareholders' rights and obtain this information?

I would refer my hon. and gallant Friend to the reply given by my right hon. Friend the Secretary of State for War on the 4th March. I may add that, although the Navy, Army and Air Force Institutes exist for the benefit of the men of the three Services, it is, of course, technically incorrect to describe them as shareholders or as having shareholders' rights.

asked the First Lord of the Admiralty whether, in view of the statement of the duties contained in paragraph 4, page 2, of the Handbook of Instructions for Naval Canteen Committees, issued with the permission of the Admiralty, whereby the home ports representative will pay periodical visits to shore canteens with a view to making any recommendations that may tend to their improvement, the representative will be free to make suggestions, whether or not they meet with the approval of the board of management, as otherwise his appointment is rendered valueless so far as the petty officers and men of the Navy are concerned?

The representative referred to is under the orders of the naval officer in charge of the naval section, and he is free to make any suggestion to this officer.

asked the Parliamentary Secretary to the Admiralty whether he is aware that after newly-entered assistant cooks have finished their training at the depot school of cookery they are kept in depot for a considerable time with consequent loss of efficiency; and whether arrangements can be made for these men to be sent afloat to capital ships immediately after training in order that they may gain practical experience in the duties in which they have been instructed?

Men of all branches are drafted to sea as necessary to meet the requirements of the Service. It would not be practicable to send assistant cooks to any particular class of ship; while waiting draft in the barracks they are actively employed on the duties of their vocation and suffer no loss of efficiency in consequence.

asked the Parliamentary Secretary to the Admiralty whether, in view of the reduction of ships in the Atlantic Fleet and the considerable increase in the Mediterranean Fleet, he will now reconsider the question of an increase in the scale of foreign service leave to naval ratings, observing that it is not now possible for all naval ratings to get an equal share of service in the Atlantic Fleet as well as abroad, as the majority of sea time is now served in foreign waters, where the scale of leave allowed per year is two-thirds smaller than that allowed in the Atlantic Fleet?

It is hardly correct to say that the scale of leave allowed in foreign waters is two-thirds smaller than that allowed in the Atlantic Fleet. My hon. Friend apparently ignores the facilities for leave and recreation on the foreign station; these necessarily vary according to the nature of the service; but in the main constitute a substantial offset against the reduced leave at home. Further, although the amount of foreign service may not necessarily be equal to the amount of Atlantic Fleet service, drafting is so arranged that all men do their share of foreign, Atlantic Fleet and harbour service, so that the change in the end affects all ratings alike. Any increase of foreign service leave would add so largely to manning requirements that I am afraid it cannot be considered.

asked the First Lord of the Admiralty what is the average time served in each of the following grades of the sick-berth branch of His Majesty's Royal Navy, respectively, namely, sick-berth attendants, leading sick-berth attendants, sick-berth petty officers, and sick-berth chief petty officers?

I am afraid it is not possible to state the average time served without a disproportionate amount of clerical labour. Sick-berth ratings advanced during the quarter ended 31st December last served on an average 8'55 years, 6.67 years and 6.65 years in the rating of sick-berth attendant, leading sick-berth attendant, and sick-berth petty officer, respectively. The hon. Member will realise, however, that these figures depend on the state of the advancement roster, and are continually varying.

asked the First Lord of the Admiralty when he anticipates that the temporary shortage of 11 in the numbers allowed for sick-berth staff in the Royal Naval Staff Hospital, Plymouth, will be made good, seeing that some curtailment of the leave of the sick-berth staff has resulted, apart from the difficulties which must arise from such a shortage of skilled attendance?

It may be some little time before the shortage can be made good as the entries required to complete the additional numbers voted are spread over the financial year and after entry require to be trained.

asked the Secretary of State for Air whether, in view of the competition by selection for permanent pensionable posts which it is proposed to hold in the near future in the Deputy-Director of Aeronautical Inspection and the Deputy-Director of Training Departments of the Air Ministry, he will give an assurance that no non-Service men will be established in any grade if by so doing any ex-Service men in that grade is left unestablished?

I would refer my hon. Friend to the reply which I gave him on the 20th May. As I then stated, preference will be given to ex-service men, but I cannot prejudge the result of competition by selection among a number of individuals.

asked the Secretary of State for Air (1) if the intention to set up a Committee comprising representatives of the Air Ministry, the Admiralty and the War Office to act as the consultant body for the construction of airships has been abandoned; and, if so, what circumstances have led to such a decision;

(2) If it is still proposed to set up an advisory board to deal with aspects of airship development other than those which are purely technical, and to comprise representatives of the Treasury, Admiralty, War Office, Air Ministry, Colonial Office and General Post Office; if so, when the Committee will be set up; whether a representative of the Board of Trade will be added; and, if not, what circumstances have caused the abandonment of the intention to form such a Committee?

The mechanism of technical and advisory boards on airships which the late Government proposed has been before the Committee of Imperial Defence for consideration of terms of reference; but the matter has not been thought urgent at the present stage, since immediate purposes are served by the existence of the Airship Coordinating Sub-Committee of the Aeronautical Research Committee, and by the appointment of a special Admiralty liaison officer. In this connection, I would refer my hon. and gallant Friend to the answer which I gave him on the 28th May in reply to a question bearing on this subject.

asked the Secretary of State for Air whether any complaints have been addressed to the officer commanding Kenley Aerodrome on account of the low flying of aeroplanes over the thickly populated districts surrounding one side of the aerodrome; whether he is aware that one fatal accident has already occurred to two flying officers by a crash on to a house in this neighbourhood; and whether, in the interests of the safety of the flying officers and to preserve the residential amenities of the neighbourhood, he can undertake to reduce the amount of low flying there to a minimum, and in particular to carry out, in future, at a more suitable place rehearsals of low bombing of targets for the aerial pageant and similar flying operations?

The answer to the first and second parts of the question is in the affirmative. All possible measures are taken to prevent avoidable low flying, but I would remind the hon. and gallant Member of the fact that the flying in preparation for the annual display is an integral part of the service training of the squadrons concerned. I regret, therefore, that it is not practicable to adopt the suggestion in the last part of the question.

asked the Secretary of State for Air whether an aerodrome is being erected and laid out at Singapore, and, if so, what is the expenditure up to April, and what is the total sum that it is estimated will be required; how many aeroplanes or seaplanes will be stationed at that port; and what is the estimated cost of providing accommodation for the officers and men of the Air Force who will be sent to this station for duty?

I am not in a position to add anything to the replies given to the hon. Members for Central Hull (Lieut.-Commander Kenworthy) and Lancaster (Sir G. Strickland) on the 19th March and 27th May.

asked the Secretary of State for War if he will consider an amendment of Army Order No. 325 of 1919, Table V, so as to allow the War service of all re-enlisted pre-War Army pensioners to count for pensions, the War service only being assessed for increase on the scale laid down for the ranks held by these pensioners when demobilised?

I regret that this proposal cannot be entertained.

asked the First Lord of the Admiralty whether he will reconsider his decision not to sanction the commutation of part of the pension of Mr. Walter C. Tompkins, of Southampton Villa, Carlton Avenue, Ramsgate, in view of the satisfactory progress being made by Mr. Tompkins in the management of the business which he desires to acquire?

The matter will be reconsidered, and I will inform my hon. Friend of the result as soon as possible.

asked the Secretary of State for Foreign Affairs whether a copy of the land Regulations, from which the Shanghai Municipal Council derives its power, and the local police Regulations made by the ratepayers, can be placed in the Library of the House?

Two copies of the land Regulations are being placed in the Library of the House. No copies of the local police Regulations are in the possession of the Foreign Office.

asked the Secretary of State for Foreign Affairs the number of members of the Shanghai municipal council; to what nationality they belong, and how, when, and under what conditions these members are elected; and what is the number of the population, native and foreign, within the government of the council?

The Shanghai municipal council consists of nine members, of various nationalities. As at present constituted, there are six British members, one Japanese and two Americans, of whom one is the chairman. They are elected by the ratepayers under conditions specified in the Land Regulations. According to the census taken in October, 1920, the population of the international settlement was as follows: Chinese 759,839 Japanese 10,215 British (including 954 Indian subjects) 6,295 American 2,264 Portuguese 1,301 Russian 1,266 French 316 German 280 Spanish 186 Danish 175 Italian 171

asked the Secretary of State for Foreign Affairs what qualifications are required to become a ratepayer in Shanghai; and whether the qualifications apply only to foreign residents?

Rates are payable by the owners of land and buildings. Only foreign residents are qualified.

asked the Secretary of State for Foreign Affairs if he will circulate material, for the information of the House, giving a statement of the actual industrial conditions prevailing in Shanghai?

A White Paper containing the latest information in the possession of His Majesty's Government regarding industrial conditions in China is in course of preparation and will be laid before the House at the earliest possible date.

asked the Secretary of State for Foreign Affairs whether he can arrange for a copy of the Report of the Commission on Child Labour, appointed by the Shanghai Municipal Council in June, 1923, and published in July, 1924, to be placed in the Library?

Yes, Sir, I have caused a copy of the Report to be placed in the Library as desired by the hon. Member.

asked the Secretary of State for Foreign Affairs why, in obtaining a passport at the Foreign Office, it is necessary in peace time for a citizen, not a criminal or otherwise unfit to travel, to give details as to the object of a journey or to specify the countries to be visited?

In many countries the regulations affecting travellers vary according to the object of the journey, and whether the visit is temporary or is a case of immigration; and it is necessary for the Passport Office to be informed on this point in order to advise travellers as to the requirements with which they must comply. The question of the protection of women also arises, as to which hon. Members have only recently urged that the restrictions on the issue of passports should be made more stringent. Moreover, under the recommendations of the International Conference on Passports, held at Paris in 1920, which have been adopted by His Majesty's Government, such documents are only valid for the countries named thereon. As the hon. Member is aware, further countries can be added to the passport at any time on application to the Passport Office or to any British consul abroad.

asked the Secretary of State for Foreign Affairs whether he will institute further negotiations with the Governments of France and Belgium with a view to substituting a single examination of passports at one end of the Channel passage in lieu of the examination at both ends?

The hon. Member's suggestion will be noted, but I am afraid that it presents considerable difficulties.

asked the Secretary of State for Foreign Affairs, whether the British Government have requested the Norwegian Government to permit the importation of a quantity of whisky under the most-favoured-nation clause of the treaty between Great Britain and Norway; and whether the Government proposes to insist upon this demand?

We have not requested the Norwegian Government to permit the importation of whisky. The second part of the question therefore does not arise. But I would add that, as already stated in a reply given to the former Member for Oldham (Sir E. Grigg) on the 25th March, His Majesty's Government are giving their close attention to the disadvantageous position in the Norwegian market of British distillers.

asked the Secretary of State for Foreign Affairs what countries have appointed ambassadors to Russia; and whether he contemplates appointing a British ambassador?

The following countries have appointed Ambassadors to the Soviet Union: France, Japan, Germany, Persia, Italy, Turkey. As regards the second part of the question, I have nothing to add to the reply given to the hon. and gallant Member for Central Hull (Lieut.-Commander Kenworthy) on the 23rd February.

asked the Secretary of State for Foreign Affairs whether, in view of the fact that the former diplomatic staff of His Majesty's Embassy in Petrograd have been deprived of the use of their property for seven years past, and there seems little prospect of such property being restored to them in the near future, he will consider favourably any compensation being afforded them by His Majesty's Government as regards their furniture and their other personal belongings?

The former diplomatic staff of His Majesty's Embassy at Petrograd have received from His Majesty's Government, in respect of furniture left behind when the diplomatic mission to Russia was withdrawn, compensation in the form of advances which will be repayable if and when they obtain compensation from the Soviet Government.

asked the Secretary of State for Foreign Affairs if the disarmament of Germany is now sufficient to render possible the initiation of a general limitation of the armaments of all nations as indicated in the preamble of Part V of the Peace Treaty?

As the House is aware from the papers which have been published, Germany, has not, as yet, strictly observed the military clauses of the Treaty of Peace. Only when the existing omissions have been fulfilled will it be possible to deal with the question of general disarmament.

asked the Secretary of State for the Colonies when it is proposed to commence building the new railways in Northern Nigeria to stimulate the opening of new cotton fields?

I am awaiting the receipt from the Nigerian Government of the results of the engineering reconnaissance and traffic surveys which have been made and the recommendations of that Government as to which branch lines should be put in hand first. I hope that construction will be started on one or more of these branches as staff becomes available from the Makurdi-Kakuri section of the Eastern Railway.

asked the Under-Secretary of State for India whether his attention has been called to the serious epidemics of small-pox which have occurred in Madras and Calcutta in recent years; whether he is aware that compulsory Vaccination Acts have been in force in those towns for 40 years and have resulted in a high percentage of the child population having been vaccinated; and whether, seeing that in Indian towns small-pox has not been controlled by vaccination, he will issue instructions to all the Governments of India requiring them to take steps to improve the sanitary conditions of the larger towns of the various provinces, seeing that in England the passing of the Public Health Act of 1875 resulted in a great diminution of small-pox and all other eruptive fevers?

My Noble Friend is aware of the facts mentioned in the first two parts of the question. He has no power to issue the instructions suggested, as public health is a "transferred" subject.

asked the Minister of Health whether any Report has been received by the Government from the Committee of Inquiry which has recently held an investigation on impure food; and, if so, when it is proposed to circulate it?

I assume that the hon. Member refers to the Departmental Committee which was appointed to inquire into the use of preservatives and colouring matters in food. This Committee presented an Interim Report on the 12th June, 1924, and their Final Report on this subject on the 30th September, 1924. Both these Reports have been published and may be obtained from the Stationery Office. The terms of reference of the Committee have now been extended so as to include the treatment of flour with chemical substances. They have not yet presented a Report on this subject.

asked the Minister of Agriculture, in view of the fact that the Charity Commissioners have definitely declared the application of the Porthcawl Rural District Council to exchange the charity land of the labouring poor for land inferior in value, whether he proposes to take any steps in the matter?

The application for this exchange is supported by reports and professional valuations, indicating that the lands are of equal value. Various representations made by the applicants and the objectors are being carefully examined, and, pending the completion of these investigations, I am not yet in a position to arrive at a decision.

asked the Home Secretary whether shorthand notes are taken at defaulter proceedings in divisions and/or at disciplinary board proceedings at New Scotland Yard; and, if not, will he consider the importance and urgency of arranging for shorthand notes to be taken in the interests of all parties concerned?

In cases where such a course is necessary or advantageous shorthand notes are taken, and in all other cases evidence is taken down in writing and signed by the parties concerned during the hearing.

asked the Home Secretary whether his attention has been drawn to the assault on a girl aged 14 by a justice of the peace, for which he was convicted and fined £10 by the Saltash magistrates; and whether the question of his fitness or otherwise to be a member of the commission of peace is being considered?

The Lord Chancellor's attention has been drawn to a case in which the Saltash magistrates imposed a fine of £10 upon a justice of the peace, who administered a whipping to a girl aged 14, and the matter is receiving the Lord Chancellor's consideration.

asked the Prime Minister whether he has decided to disband the Royal Commission on Food Prices and appoint a Food Council; whether he can state the composition of the Council and its functions; and whether he will see that there will be representation upon it of working women?

I have been asked to reply. I would refer the hon. Member to the answers which the Prime Minister gave on 11th June to the hon. Member for Hillsborough (Mr. A. V. Alexander), a copy of which I am sending him.

asked the Prime Minister whether the Government proposes to introduce legislation with the view to preventing cruelty to wild or tame animals or birds involved in hunting or sports pastimes?

The answer is in the negative.

asked the Minister of Labour what percentage Great Britain pays to the total expenses of the International Labour Office; how many votes this country has; and what is the total of votes?

I would refer my hon. and gallant Friend to the reply which I gave to a question on the same subject asked by the hon. and gallant Member for Everton (Colonel Woodcock) on the 1st April.

asked the Minister of Labour (1) whether he is now in a position to state what steps His Majesty's Government has taken with a view to securing simultaneous ratification of the Hours Convention; whether the French Minister of Labour announced that invitations had been received to attend a further conference of Ministers of Labour; and, if so, by whom these invitations were being issued and to whom;

(2) whether His Majesty's Government is prepared to register ratification of the Hours Convention conditional upon the ratification of France, Germany, and Belgium, in the same manner as Italy has done, in view of the desire expressed by the Government at Geneva last month to ratify?

I would refer the Noble Lord to the reply which I gave yesterday to a question asked by the hon. Member for Westhoughton (Mr. Rhys Davies).

asked the Minister of Labour if he is taking action to carry out the recommendation made in paragraph (8) of the Report of the Estimates Committee on his Department?

As indicated by my right hon. Friend the Chancellor of the Exchequer in his reply to the hon. Member for Cardiff East (Sir C. Kinloch-Cooke) on the 11th June, this recommendation, among others, is being carefully examined.

asked the Minister of Labour in what branches of industry there are at the present time an insufficient number of workers to meet requirements?

Leaving out temporary local shortages which arise from a variety of causes, the principal cases in which there is a general shortage of skilled workers are those of certain occupations, principally bricklayers and plasterers, in the building trades, and, among women, skilled workers in the dressmaking trade and resident domestic servants.

asked the Minister of Labour how many local authorities are-administering the Unemployed Workmen Act; and what was the number of workpeople employed on 31st March, 1925?

I have been asked to reply. Orders are in force under the Unemployed Workmen Act, 1905, providing for the establishment of 125 distress committees in addition to the central unemployed body for London. During the year ended 31st March, 1923 ℄the last year for which particulars are available℄only 23 of them, in addition to the central unemployed body for London, incurred any expenditure. Information is not available as to the number of persons employed by or through the agency of these bodies.

asked the Minister of Labour whether he is prepared to receive a representative deputation from the local authorities of areas suffering from abnormal unemployment before be introduces any Bill amending the Unemployment Insurance Acts?

I am always prepared to do what I can to receive deputations from any responsible quarter, and would suggest that if the authorities in question wish to bring one. they should communicate with me.

asked the Secretary for Scotland whether he will cause investigation to be made regarding the provision of maternity homes in Scotland; and whether he can give the number of child-welfare centres in actual operation at present in the various districts in Scotland?

The matter referred to in the first part of the question was considered so recently as last year by a Departmental Committee of whose Report I am sending my hon. Friend a copy. The number of maternity and child welfare centres in actual operation in the various districts is as follows: Aberdeen County. Aberdeen Burgh 9 Huntly Burgh 1 Peterhead Burgh 1 Argyll County. Oban Burgh 1

Ayr County. County Combination 27 Ayr Burgh 1 Irvine Burgh 1 Kilmarnock Burgh 1 Banff County. Buckie Burgh 1 Berwick County. County Combination (vol.) 1 Bute County. Rothesay Burgh 1 Clackmannan County. County Combination 3 Dumbarton County. Eastern District 3 Western District 1 Clydebank Burgh 2 Dumbarton Burgh 2 Helensburgh Burgh 1 Kirkintilloch Burgh 1 Milngavie Burgh 1 Dumfries County. Dumfries Burgh 2 East Lothian County. Western District Committee 6 Eastern District Committee 2 Fife County. Buckhaven Burgh 1 Cowdenbeath Burgh 1 Dunfermline Burgh 1 Dysart Burgh 1 Kirkcaldy Burgh 2 Leven Burgh 1 Lochgelly Burgh 1 St. Andrews Burgh 1 Forfar County. Arbroath Burgh 1 Dundee Burgh 8 Monifieth Burgh 1 Inverness County. Inverness Burgh 1 Kincardine County. County Combination 2 Lanark County. Lower Ward 2 Middle Ward 14 Upper Ward Combination 4 Airdrie Burgh 1 Coatbridge Burgh 2 Glasgow Burgh 17 Hamilton Burgh 1 Motherwell and Wishaw 4 Rutherglen Burgh 1

Midlothian County. Bonnyrigg Burgh 1 Dalkeith Burgh 1 Edinburgh Burgh 17 Loanhead Burgh 1 Musselburgh Burgh 1 Moray County. Elgin Burgh 2 Peebles County. Peebles Burgh 1 Perth County. County Combination 1 Perth Burgh 1 Renfrew County. Lower District 4 Upper District 2 Barrhead Burgh 1 Gourock Burgh 1 Greenock Burgh 2 Johnstone Burgh 1 Paisley Burgh 5 Port Glasgow Burgh 1 Renfrew Burgh 1 Roxburgh County. Hawick Burgh 1 Kelso Burgh 1 Selkirk County. Galashiels Burgh 1 Selkirk Burgh 1 Shetland County. Lerwick Burgh 1 Stirling County. County Combination (vol.) 2 Falkirk Burgh 1 Grangemouth Burgh 1 Kilsyth Burgh 1 Stirling Burgh 1 West Lothian County. Bathgate Burgh 1 Bo'ness Burgh 1 Linlithgow Burgh 1 Wigtown County. Stranraer Burgh 1 Total 196

asked the Financial Secretary to the Treasury, with respect to the decision regarding war bonus payable to Government servants who served with the forces during the War, if he can state the cause of the delay in the settlement of the claims of members of the staff of the sheriff clerk of Lanarkshire; and whether a settlement will be made at an early date?

The claims to reassessment of balance of civil pay of members of the staffs of sheriff clerks' offices who served with His Majesty's Forces during the Great War present points of difficulty; but the matter is receiving attention, and it is hoped that an early decision will be reached.

asked the Postmaster-General whether he will furnish statistics as to the extent of the application of the cash-on-delivery system, the nature and

Country. Year ending. Number of Trade charge parcels dealt with. Amount of trade charges collected (where known). Canada … … … February, 1923 18,950 — February, 1924 42,915 — February, 1925 53,737 — Australia … … … 31st December, 1914 75,378 — 30th June, 1923 405,483 £617,975 Germany … … … 31st December, 1913 22,457,700 — 31st December, 1923 12,440,300 — Switzerland … … … 31st December, 1921 4,020,545 Fr. 78,469 million. 31st December, 1922 3,866,632 Fr. 69,733 million. 31st December, 1923 4,051,603 Fr. 71,923 million. Denmark … … … 1st April, 1924 1,238,000 — Sweden … … … 31st December, 1922 2,892,403 40 million Crowns. Norway … … … 31st December, 1922 634,224 Kr. 12,809 million. 31st December, 1923 601,002 Kr. 12,690 million. Hungary … … … 31st December, 1915 9,916,132 191 million Austro-Hungarian Crowns. 31st December, 1923 1,053,329 54,767 million Hungarian Crowns. Reports which have been received from the postal administrations of these countries do not indicate that the Cash-on-Delivery service has had any damaging effect on the small retailers.

asked the Postmaster-General if his attention has been called to the delay in the delivery of letters to Desborough since the address has been changed from Desborough, near Market Harborough, to Desborough, near Kettering, Northamptonshire; and, in view of the inconvenience thereby caused to manufacturers and

number of parcels carried in British Dominions and Dependencies, and in foreign countries; the year the system was introduced into the respective countries; and whether there is any evidence available to show the effect of the system on the smaller retailers?

The cash-on-delivery system is in operation in the internal service of Australia, Canada, the Irish Free State, India and Ceylon, and of 30 foreign postal administrations, including nearly all the principal European countries and the United States. It cannot be stated when the service was introduced in each case, but in some countries it has been in operation for very many years. In Australia it dates back to 1914 or possibly earlier, while in Canada it was introduced as recently as 1922. The latest available information regarding the traffic in some of the principal countries which have an internal cash-on-delivery service is as follows:

others in Desborough, if he will take the necessary steps to ensure prompt delivery of letters in future?

The delays in delivery to which the hon. and gallant Member refers appear to have been due to the letters bearing incorrect or incomplete addresses. The correct postal address is "Desborough, Kettering, Northants," but I understand that certain local firms quote their address on their notepaper as "Desborough" simply or "Desborough, Northampton." I fear that it is impracticable to avoid all risk of delay unless letters are correctly addressed, but steps have been taken to reduce such risk as far as possible.

asked the Chancellor of the Exchequer the total number of collectors of Income Tax, by whom they are appointed, and on what system they are remunerated?

The total number of collectors of taxes is about 4,000, of whom about 75 per cent. are appointed by the local commissioners of taxes and the remainder by the Board of Inland Revenue. The remuneration is determined on a basis designed to pay regard to the amounts both of work and of expenses necessarily involved by each collection.

asked the Chancellor of the Exchequer whether all the Government plant at Gretna has been sold; and whether any special arrangement has been made to keep the electrical generating plant for the service of the district?

The bulk of the Government plant at Gretna has been sold, and arrangements are being made to sell the comparatively small quantity of plant now remaining. Protracted negotiations have taken place for the sale of the electrical generating plant as a going concern. Unless these negotiations are brought to a successful conclusion at an early date, I regret that it will be necessary for the Government to cease operating the plant, which involves, under existing conditions, a considerable loss, and to sell it for removal.

asked the Chancellor of the Exchequer whether he is aware that in the case of English estates containing property liable on death to Queensland or Transvaal Estate Duties the Inland Revenue only allow such Dominion Estate Duties to be deducted as debts against the total value of the estate instead of as deductions from the total Estate Duty payable; what is the reason for this departure from the practice with regard to the property of other Dominions held by English testators; how he justifies the payment of double Death Duties in the case of Queensland and Transvaal property only; and will he direct the Inland Revenue to allow the appropriate relief in such cases?

The relief granted under Section 20 of the Finance Act, 1894, to which the hon. and learned Member refers, only operates as between this country and any British Dominion or Possession to which the provisions of the Section have been applied by Order in Council. The conditions necessary to enable an Order in Council to be made applying that Section to Queensland or the Transvaal have not been attained, and in these circumstances the Board of Inland Revenue have no power to allow the relief in question.

asked the Financial Secretary to the Treasury what remission of duty, or drawback, is paid to exporters of potable spirits; under what authority it is allowed; and what was the total sum so paid in the financial years 1913–14, 1920–21 and 1924–25, respectively?

British plain spirits and imported spirits pay no duty when deposited in warehouse and exported there from under the authority of Section 81 of the Spirits Act, 1880, and Sections 39 and 97 of the Customs Consolidation Act, 1876. In the case of British compounded spirits refund of duty is allowed by way of drawback on deposit in warehouse for exportation under the authority of Section 95 of the Spirits Act, 1880. Separate particulars are not available as to the amount of drawback paid on potable spirits exported during the years in question.