asked the Postmaster General when the work of laying the cable between the Isle of Man and the mainland will be completed?

If no unforeseen difficulties arise, the work of laying the submarine telephone cable between the Isle of Man and the Mainland will be completed in July next.

asked the Postmaster General the number of typewriters and mechanical adding machines in use in his department; and the number of these machines, respectively, that are of foreign manufacture?

The number of typewriters in use in my department is 1,777, of which 1,745 are of foreign manufacture. The number of mechanical adding machines in use is 585, of which 530 are of foreign manufacture, the remainder being made from foreign parts assembled in this country. The reasons for the large preponderance of foreign typewriters were explained by the Financial Secretary to the Treasury in his reply of 22nd February, 1926, to the Hon. and Gallant Member for Basingstoke (Sir A. Holbrook). There is no mechanical adding machine of wholly British manufacture on the market.

asked the Minister of Health how many death certificates were received during the year 1927 and during the year 1928 on which the words "vaccination" or "vaccinia" appeared; what were the ages of the persons to whom these certificates related; and whether he has information of any other deaths occurring in those two years in which vaccination was performed a short time before death occurred?

Seven death certificates were received during 1927 in which the word "vaccination" or "vaccinia" appeared, and 24 during 1928. The ages of the persons to whom these certificates related were as follow:—

asked the Financial Secretary to the Treasury (1) whether an Income Tax payer can be compelled to accept an earned income allowance; and, if so, under what authority;(2)under what authority the Inland Revenue authorities require the consent of a company to the apportionment of earned income allowances on its directors' fees;(3)whether he is aware that a tax payer whose earned income consists of directors' fees on which the companies pay the tax, and who also makes farming losses, is personally worse off than if there were no earned income allowance at all; and, if so, can he remedy this?

I will answer these three questions together. If earned income relief has been claimed in such a case, and the company pay tax on the salary after deduction of the relief, repayment must clearly follow on the same lines. But if the director gave notice that he did not claim earned income relief, and the company were willing to fall into line and to subsidise his farming losses by paying tax on the full salary without earned income relief, repayment would be made on that basis.

asked the Secretary of State for War if he can now say if the new system of issuing amendments to books of Army Regulations has proved satisfactory to officers and other ranks of the Army; and also if any economy has been effected by this method?

Reports from the Commands have recently been received and are now under examination. As regards the last part of the question, the experiment has been made primarily with a view to efficiency and the convenience of officers and other ranks, but in fact the new system shows a small saving in cost compared with the old.

asked the Secretary to the Overseas Trade Department to what amount orders have been given by the Indian State Railways to Foreign firms during the year ended 31st March, 1928?

I have been asked to reply. The orders placed with foreign firms by the High Commissioner for India for Indian State Railways during the year ended 31st March, 1928, amounted to £674,820 or about 28 per cent. of the total orders placed during that year.

asked the Secretary to the Overseas Trade Department whether he is aware that large orders for railway and engineering material have been recently placed by the Indian State Railways with foreign firms; and whether he will inquire why such orders have not been placed with British firms?

The orders placed with foreign firms by the High Commissioner for India for Indian State Railways during the quarter ended the 31st December last amounted to about £39,000 only out of a total amount of orders placed during the same period of over £1,000,000. In accordance with the undertaking given by the Government of India to the Legislative Assembly tenders are normally invited by advertisement in the case of orders placed outside India and the lowest satisfactory tender is accepted.

asked the Secretary to the Overseas Trade Department whether he will state if any arrangement exists between His Majesty's Government and the Government of India, whereby all orders of State requirements in India should be opened to the lowest tender irrespective of the firms' nationality; and whether he will consider the desirability of approaching the Government of India with a view to an agreement that a preference of at least 10 per cent. shall operate in favour of British firms?

The High Commissioner for India in purchasing stores acts under instructions given him by the Government of India the effect of which is approximately as indicated in the first part of the question. For the reasons given in previous Debates in this House, and in replies to questions on this subject, my Noble Friend is not prepared to act on the suggestion contained in the latter part of the question.