asked the Financial Secretary to the Treasury whether steps can be taken to prevent Income Tax collectors demanding and accepting tax on ground rent from occupier owners of municipal houses when an arrange-meet exists whereby this tax is paid direct by the municipal authority to the Income Tax authority

If the hon. Member will furnish me with particulars of any case of the kind which he has in mind, I will cause inquiry to be made into it and will communicate the results to him in due course.

asked the Chancellor of the Exchequer whether he is aware that the English tax (4s. 6d.) on income derived from Irish property (due 1924, received 1925-26) is now levied without regard to the previous deduction of 5s. in the £ in Ireland, so that the taxpayer domiciled in England has now been charged on income which has never crossed the Channel nor reached his hands; and whether steps can be taken to prevent the charging of double taxation, whereby an income of £12.5 derived from Irish property has paid in taxation just under £52 in all, Dominion relief in England having been allowed?

I am aware of the difficulties that at present exist in regard to double income taxation between this country and the Irish Free State. The recent agreement with the Government of the Irish Free State, which is subject to confirmation by Parliament, is designed to relieve those difficulties.

asked the Chancellor of the Exchequer whether an agreement with the Irish Free State in regard to Income Tax has been completed; and where its exact terms may be found?

The terms of the Agreement with the Government of the Irish Free State in respect of double Income Tax are contained in the White Paper (Cmd. 2632) which was presented to Parliament on the 20th April.

asked the Chancellor of the Exchequer under what provisions, if any, of the Income Tax Acts do the Commissioners of Inland Revenue claim to be entitled to refuse repayment of Income Tax on the income of a fund held in trust, for an infant contingently on his attaining the age of 21 years where the total income produced by the fund is less than £135 a year; and, if there are no such provisions, whether he will give instructions that claims to such repayment shall be promptly attended to?

Income from a trust fund which is directed to be accumulated for a minor contingently on his attaining the age of 21 years is not regarded as his income for Income Tax purposes until he takes a vested interest in the fund on attaining that age, except to the extent to which the income may be expended on his maintenance and education during minority. In this connection, I would invite my hon. Friend's attention to the provisions of Section 25 of the Income Tax Act, 1918, under which, on the contingency arising, the minor becomes entitled to treat retrospectively the income accumulated in each year as though it were his own income for Income Tax purposes, and to make an Income Tax claim or to revise any claims which may have been made during the period of accumulation, including in his statement of total income the income which has accumulated for him year by year. Such a claim may be made within six years after the end of the year in which the contingency happens and may cover the whole period of accumulation, whatever its length.

asked the Secretary for Scotland the estimated population of Scotland in June, 1925?

The estimated population of Scotland at the end of June, 1925, was 4,893,032.

asked the Secretary for Scotland whether he proposes again to expose the estate of Eriboll for sale or whether he is prepared to consider alternative schemes of land settlement for which there is a demand in the county of Sutherland, and for which purpose it was originally purchased by the Board of Agriculture?

The answer to the first part of the question is in the affirmative. As regards the second part, I would refer to the replies which I gave to the hon. and gallant Member's questions on this subject on the 2nd and 9th March last.

asked the President of the Board of Trade what was the balance of trade in favour of Southern Ireland in its trade with Great Britain and Northern Ireland; if he has any available statistics to show how far that balance is met by other services; what revenue is derived by either party in the taxation of that trade; and the value of any preference, if any, that is accorded?

The official statistics issued by the Government of the Irish Free State show that the imports from the United Kingdom in the year 1925 were valued at £48,828,000 and the exports to the United Kingdom at £41,602,000, inclusive of imported goods re-exported. The excess of imports thus amounted to £7,226,000. The above figures do not include particulars of non-dutiable imports and exports by parcels post, which are available at present for the period January-September only. In those nine months the parcels imported by post into the Irish Free State from the United Kingdom were valued at £1,290,000 and those exported to the United Kingdom were valued at £1,150,000. The information available as to the value of Other Services is not complete. Some particulars regarding certain of these services are given in an article in the "Irish Trade Journal" for March, 1926. This journal is published by the Department of Industry and Commerce in Dublin. The information asked for in the third part of this question is not available. As regards the last part of the question, the amount of the preferential rebate allowed on goods consigned to Great Britain and Northern Ireland from the Irish Free State, and delivered for home consumption at the preferential rate of duty was £173,000 in the year ended 31st December, 1924, and £72,000 in the year ended 31st December, 1925.

asked the President of the Board of Trade whether he is aware that it was decided in the House of Lords in 1919, in the case of Horlock versus Beal, that shipowners are not liable for the wages of the crews of British ships detained in Germany during the War; that Lord Loreburn, in his judgment in that case, stated that he had learned with satisfaction that provision was to be made for cases of this kind from public funds; how many British ships, exclusive of fishing vessels, were detained in Germany from the beginning of the War; whether he is aware that claims for lost wages under the Treaty of Versailles against the German Government through the Clearing Office by the crews of vessels alleged to have been detained before the outbreak of war have been admitted by the German authorities in the case of certain vessels and rejected in the case of others; that the arbitrator has resigned and the British and German Clearing Offices have been for some time engaged in attempting to settle the remaining claims without the intervention of an arbitrator; whether, in the case of any of the remaining claims, the German authorities have shown any disposition to make any offer in settlement; and whether, in accordance with the policy adumbrated by Lord Loreburn, it is proposed to make provision from public funds for the masters, officers, and crews of British ships detained in Germany from the beginning of the War in those cases in which no compensation for lost wages is forthcoming from the German authorities and in which the shipowners have not taken the burden on themselves?

In answer to the first, second, third and last parts of the question, I would say that 76 British ships, exclusive of fishing vessels, were detained in German ports at the outbreak of war. The judgment to which the hon. and gallant Member refers was given in 1916, and the statement in it to which he calls special attention is believed to refer to the provisions which were at that time in operation for the relief of the dependents of the officers and men interned in Germany. Over £233,000 was paid under this scheme, but all such schemes have long since been wound up, and it would be impossible to re-open them now. With regard to the fourth, fifth and sixth parts of the question, I would refer the hon. and gallant Member to the answer given by the President of the Board of Trade to the hon. Member for Gorton on 9th March, a copy of which I am sending him. I should add that claims are only rejected by the German authorities in cases which are directly governed by adverse decisions given by the arbitrator in test cases.

asked the President of the Board of Trade if he will furnish a return showing the industries that are protected under the Safeguarding of Industries Act, and the amount of imports in each industry up to the last convenient date?

The following statement gives information as to the imports of goods which are at present subject to safeguarding duties. The figures in Group (a) relate to the net imports retained for home consumption after deducting over-entries, re-exports under drawback, etc. The figures in Groups (b) and (c) relate to total imports.

asked the Minister of Pensions when it is proposed to issue the new Regulations governing the award of educational grants to the children of men who lost their lives in the Great War, or who died subsequently from the effects of a War Disability?

The question whether any, and, if so, what, alterations in the Regulations and practice of the Special Grants Committee may be desirable, is at present under the consideration of the Committee which, as I have already acquainted the House, has been strengthened by the appointment of persons having both administrative and practical knowledge of education.

asked the Minister of Health whether he is aware that the accommodation in the casual ward at Wem has proved to be inadequate; and what steps he proposes to take in the matter?

I have asked for a report upon the position and will communicate further with the hon. Member when the report is received.

asked the Minister of Transport what are the rates levied for roads in the various counties and rating areas in the United Kingdom in 1913, 1918, 1923, and 1925?

I am sending my hon. and gallant Friend statements showing the estimated amounts in the pound of the rates levied for the expenses of highways in the various administrative counties (outside London) in England and Wales, and the several rating areas therein, in the years 1922–23 and 1923–24. Similar particulars for the years 1913 and 1918 are not available, and complete information relating to the year 1924–25 is not yet available. As regards Scotland, the question should be addressed to my right hon. Friend the Steretary for Scotland.

asked the Minister of Transport if he is aware that certain local authorities are using sharp granite and flints as a road dressing after tarring operations, which material is injurious to motor tyres; and will he specify to local authorities a grade of tar dressing of such a nature as will prevent such injurious damage?

The application of granite chippings and other similar materials as a part of the process of tar-dressing roads is the accepted practice throughout large parts of the country. I am not aware of any "grade of tar-dressing" which would enable local authorities to dispense with gritting materials.

asked the President of the Board of Education how many State scholarships to universities have been granted by his Board during 1923, 1924, and 1925, respectively; and to what universities these students have gone?

No new awards were made in 1923, but eight students to whom State scholarships had been awarded previously proceeded to universities in that year. In 1924 the scheme for State scholarships was revived, and 198 scholarships were awarded to students who proceeded to universities in that year. The corresponding figure for 1925 was 179. The following table shows the numbers proceeding to each university:

University.		1923.	1924.	1925.	Totals
Oxford	…	3	32	43	78
Cambridge	…	5	62	61	128
Durham	…	None	4	5	9
London	…	None	38	30	68
Manchester	…	None	12	10	22
Birmingham	…	None	8	3	11
Liverpool	…	None	8	10	18
Leeds	…	None	9	4	13
Sheffield	…	None	6	5	11
Bristol	…	None	5	None	5
Wales	…	None	14	8	22
Totals	…	8	198	179	385

asked the Secretary of State for Air what alterations, if any, have taken place in the permissible performances of His Majesty's Airships R 33 and R 36, respectively, since they have been recommissioned in accordance with the policy of 1924; and, if such alterations have taken place, to what factors they are attributable?

As regards R33, when this airship was completed in 1919 she was put through the normal acceptance tests and her speed, man œ uvrability, etc., ascertained and recorded. She is now an old airship and her performance has no doubt fallen off, but the precise extent of this falling off could not be ascertained without drastic trials to which it is not proposed to subject her. R 36 has not been recommissioned since 1921, and the question therefore does not arise in regard to her.

asked the Secretary of State for fir Air whether he will arrange for the publication of the scientific data acquired as the result of airship flights carried out during the past two years; whether this information has been supplied to the constructors of airship R 100; whether further experimental flights are considered desirable before airship R 101 is laid down at Cardington, and, if so, whether the information derived therefrom will be supplied to the constructors of R 100 prior to the laying down of that airship; and whether arrangements have been concluded to ensure that R 100 and R 101 will be designed to use a common type of mooring mast and other ground facilities?

As regards the first part of the question, all scientific data of general interest acquired as the result of the airship flights carried out since 1924 will be published, but at present the data producd by the later experiments of 1925 have not been completely analysed. As regards the second part, the fullest possible information in this respect will be supplied to the constructors of R 100. As regards the third part, further experimental flights for the production of constructional data before R 101 is laid down are not con- sidered necessary, and no question of supplying the information to the constructors of R 100, therefore, arises. As regards the last part, the contract for the construction of R 100 provides that this airship is to be capable of being moored to the Air Ministry type of mast.

asked the Secretary of State for Air whether accounts are being kept to distinguish between expenditure relating to the construction of His Majesty's Airship R 101, expenditure on general airship research work, and expenditure on the repair, maintenance, and experimental flights of His Majesty's Airships R. 33 and R. 36, respectively; whether he will state the expenditure incurred in respect of R 33 and R 36, respectively, since they were recommissioned in accordance with the policy of 1924; and what is the policy in regard to the use of these ships in the future?

The answer to the first part of the question is in the affirmative. As regards the second part, the direct expenditure on R 33 has been £77,000, including her reconditioning at the beginning of the programme, her repair after the breakaway at Pelham and all flying expenses. The expenditure on the partial reconditioning of R. 36 with a view to her use for mooring mast trials in Egypt, since cancelled, has been £13,500. As regards the last part of the question, it is under consideration to use the R 33 for further experiments with service aeroplanes and it is not proposed at present to proceed further with the reconditioning of R. 36.

asked the Under-Secretary of State for India whether the Railway Rates Advisory Committee has been appointed and, if so, whether he can state the terms of reference and the names of the individuals chosen to serve on the Committee?

The Railway Rates Advisory Committee has been appointed. It is to investigate and make recommendations on:

(1) Complaints of "undue preference "—Section 42 (2) of the Indian Railways Act;

(2) Complaints that rates are unreasonable in themselves;

(3) Complaints or disputes in respect of terminals—Section 46 of the Indian Railways Act;

(4) The reasonableness or otherwise of any conditions as to packing of articles specially liable to damage in transit or liable to cause damage to other merchandise;

(5) Complaints in respect of conditions as to packing attached to a rate; and

(6) Complaints that railways do not fulfil their obligations to provide reasonable facilities under Section 42 (3) of the Indian Railways Act.

Sir Narasimba Sarma, lately Law Member of the Executive Council of the Governor-General, has agreed to serve on the Committee as President, and there will be two members, one representing commercial interests and one representing railway interests. The railway member will be Mr. S. D. Manson, at present Director of Traffic with the Railway Board, and it is proposed to select the commercial representative for individual investigations from panels elected or nominated by the principal commercial bodies.

asked the Under Secretary of State for India if he can state the number of mines under the Indian Mines Act working in 1924; and the number of mines working a 12-hour shift?

The number of mines that came within the scope of the Mines Act was 1804. As regards the 12-hour shift, the Government of India reported as follows a year ago: "No precise information is available to the Government of India regarding the number of mines where the working shift is 12 hours or more. The nominal shifts worked generally in coal and underground metal mines are 12 and eight hours respectively. Under Section 23 of the Indian Mines Act, 1923, the hours of work are limited to 54 hours per week for underground workers and 60 hours per week for surface workers. The average hours worked per week are well below these limits.

asked the Under-Secretary of State for India if he can state what is the capital debt of the railways of India at the present time; and how the progress of the State railways compares with 50 years ago?

The total capital expenditure on all the railways of India on 31st March, 1926, was approximately £570,000,000, taking the rupee at ls. 6d. As regards the progress of railways owned by the Government of India, the following figures indicate the advance made during the past 50 years.

—	1875.	1925–26.
	£	£
Capital expenditure at end of year.	11,592,602	505,000,000
		(approx.)
Mileage expenditure at end of year.	802	27,500
		(approx.)
Net traffic earnings of year.	71,534	25,932,375

NOTE.—Since 1875 several lines which were then the property of companies have been purchased by the State. The figures for these are included under 1925–26 but not under 1875.

asked the Under-Secretary of State for India whether he can state the grounds on which Mr. Damodar Swaroop, of Bareilly, United Provinces, has been arrested and the reason he has not been released on bail?

He is one of those accused of committing an armed gang-robbery on a train near Kakori in the United Provinces. The offence is a nonbailable offence.

asked the Under-Secretary of State for India whether, seeing that in filling the post of surgeon-general of Madras the appointment was made by the Government of India from the All-India list, he will state why, in view of the fact that health is now a transferred subject, such an appointment was not left to be made by the Government of the Madras Presidency?

The Indian Medical Service, being an All-India Service, is a central subject, and to safeguard the position of the members of the service it is provided in the Devolution Rules that a local Government shall employ such number of Indian Medical Service officers in such appointments and on such terms and conditions as may be prescribed by the Secretary of State in Council. Among the posts reserved for the Indian Medical Service under this rule is that of Surgeon-General with the Government of Madras, and one of the conditions prescribed by the Secretary of State in the case of this and a small number of other high posts is that they shall be filled by nomination by the Governor-General. The object of prescribing this condition was to safeguard the interests of the service as a whole and the claims of officers not serving in the particular province concerned.

asked the First Lord of the Admiralty whether, in view of the small number of chief shipwrights borne in port numbers, he will substitute foreign service, home sea service, and home service for the present sea service and home service, in order that the chief petty officers concerned may get an equal share of service on foreign stations, the Atlantic Fleet, and home service?

I regret that as the numbers at present required for foreign service and home sea service are widely different it would be impossible to give every man an equal share of each without largely increasing the numbers on Vote A and it is not considered desirable to exempt chief shipwrights from the ordinary drafting Regulations.

asked the Secretary of State for Dominion Affairs if he can state the number of men, women and children, respectively, who are in- eluded in the 1,657 families which have been accepted under the scheme for the settlement of 3,000 British families on the land in Canada; why no additional families can be accepted for sailing this year; and how many families are on the waiting list for acceptance next year?

I should be glad if my hon. Friend would be good enough to repeat the first part of his question a week hence, as complete figures are not yet available. So far as concerns the 457 families who sailed under this scheme up to 31st December, 1925, however, the figures asked for are as follows:

Men	535
Women	518
Juveniles (12–18 years of age):
Males	301
Females	211
Children (under 12):
Males	514
Females	495
Total	2,574

These families are settled on prepared farms, and 1,200 is the maximum number of farms which can be made ready for occupation during the present year. The number of families on the waiting list for acceptance next year is 200.

asked the Parliamentary Secretary to the Overseas Trade Department how much of the money expended in connection with assisted passages under the Empire Settlement Act of 1922 is irrecoverable, and how much of it may be regarded as loans to be repaid; and whether the Dominion Governments have expended an equal, larger, or smaller sum in connection with the same assisted passages?

The following statement shows the expenditure on assisted passages and the amount provided by way of loans under the Empire Settlement Act, 1922, during the years 1922 to 1925:

			Expenditure.	Loans.
			£	£
1922–1923	…	…	35,467	4,452
1923–1924	…	…	415,478	183,507
1924–1925	…	…	389,202	139,156
1925–1926	…	…	429,578	117,948

Detailed information regarding the expenditure incurred by the Dominion Governments is not available. The basis of the Empire Settlement Act is that His Majesty's Government cannot bear more than half the expenditure under agreed schemes, and in no case do they do so.

asked the Secretary of State for War whether ex-service men who are members of the Navy, Army, and Air Force Insurance Fund pay the same contributions as members of approved societies; how many of the existing members of the above fund were discharged since the termination of the War; whether membership of the fund is limited to men who served on a regular engagement; and how many of the existing members of the fund are in receipt of disability pensions from the Ministry of Pensions or service Departments, respectively?

The National Health Insurance contributions of ex-service men who are members of the Navy, Army and Air Force Insurance Fund are payable at the same rates as those of members of approved societies. Of the 23,000 present members of the Fund, 498 were discharged from the Forces after the termination of the War. Membership of the Fund is not limited to men who have served with the Forces on a regular engagement. A very considerable proportion of the existing members are known to be in receipt of disability pensions, but precise figures are not available.

asked the Home Secretary whether any requests have been made to the Governments of Jersey, Guernsey, and the Isle of Man for contributions to the Imperial Exchequer in accordance with the Report of the Privy Council since the publication of the Report; and, if so, what replies have been received?

The Report of the Committee has been communicated to the Insular Legislatures, and the Government has expressed its readiness to consider any representations or further proposals the islands may wish to submit. The replies of the Insular authorities have not yet been received.

asked the Attorney General whether, having regard to the fact that in February, 1925, the Solicitor-General stated that the Committee appointed in December, 1921, by the Lord Chancellor to consider the position of the Crown as a litigant had made substantial progress in the consideration of the matter, he is in a position now to afford information as to when the Report is likely to be issued or any legislation on the subject is likely to be introduced?

I cannot at present indicate when the Report of the Committee is likely to be issued. The matter is in abeyance at present, owing to the death of the Treasury solicitor.