asked the President of the Board of Trade if he will state whether any revised estimate has been made since this country went off the Gold Standard as to the probable favourable or adverse balance of trade for the year 1931?

asked the President of the Board of Trade whether it is still anticipated that the export and import trade of Britain will not balance in the financial year ending 31st March, 1932; and if he will state the anticipated decline in the amount of invisible exports?

I regret that I cannot furnish at the present time an estimate in a matter so subject to modification in accordance with day to day developments.

Can the right hon. Gentleman say when he hopes to be able to give such an estimate?

I am afraid not before the end of the year.

Can the right hon. Gentleman say when he expects to bring the Bank rate down, so that we may get a balance on the right side?

Can the right hon. Gentleman say whether, up to date, the net result of our going off the Gold Standard has been to increase the favourable balance of trade?

asked the President of the Board of Trade which countries confine their coastal trade to ships under their own flag?

According to the information in my possession, the principal countries in which the coasting trade is absolutely reserved to national vessels are France, Greece, Portugal, Russia, Spain, Turkey, Japan, United States of America and Argentina. Brazil and Chile, whilst reserving their coasting trades to national vessels, permit foreign vessels to carry passengers between their ports. The Dominion of Canada reserves its coasting trade to British vessels.

Having regard to the large quantity of goods carried in vessels flying foreign flags in our coastal trade, will the right hon. Gentleman consider whether it is not desirable to make some such rule for ourselves?

Later on the Order Paper there is a question on that point.

asked the President of the Board of Trade whether, having regard to the maritime regulations of other countries concerning British ships engaged in their coastal trade, he will consider proposals having as their object the development and maintenance of British coastal trade by ships of British registry and ownership?

Any proposals having this object will certainly receive con- sideration. I would point out, however, that, of the total tonnage of vessels that arrived and departed coastwise with cargoes at ports in the United Kingdom in 1930, less than 1 per cent. was foreign.

Will the right hon. Gentleman consider not only making it a voyage in the United Kingdom but also in the British Empire?

That is a very much larger consideration, to which I cannot be expected to reply without notice.

asked the President of the Board of Trade if he will state what action the Government intend to take to check the imports of carpets into this country from abroad?

asked the President of the Board of Trade whether he is aware of the increase which has take place in imported toys; and what steps the Government propose to take to deal with this situation?

asked the President of the Board of Trade whether he can give the House any official figures to show to what extent foreign goods have been dumped into this country during the last month or two?

I will refer my hon. Friends to the statement I made on the subject of abnormal importations in yesterday's Debate.

Will the right hon. Gentleman apply what he referred to yesterday to the imports of carpets, of which there has been an increase in the last month alone of 20 per cent. over the normal?

I think we had belter have the powers before we go into particular articles.

asked the President of the Board of Trade the value in sterling of hosiery and underwear of ail classes, wholly or partly manufactured, imported into Great Britain for the period of six months ended 31st October, 1931, or the nearest available date, and the values of such imports for the corresponding periods of 1929 and 1930, respectively?

The total declared value of hosiery and underwear of all kinds imported into the United Kingdom and registered during the six months ended the 31st October, 1929, 1930 and 1931, was £3,509,000, £3,794,000 and £3,765,000, respectively.

asked the President of the Board of Trade the value of manufactured articles imported into this country during the past three weeks; and the corresponding figure for 1930?

I would refer my hon. and gallant Friend to the answer which was given yesterday by the Parliamentary Secretary to the Board of Trade on the subject of recent statistics of the imports of manufactured articles.

Is the right hon. Gentleman in a position to give the actual figures for the three weeks, as they were not given in the information yesterday?

I am afraid that I cannot do it in a complete form.

asked the President of the Board of Trade the value of electrical machinery imported into this country since the beginning of the year and, separately, the value of electrical equipment used in cinemas?

The total declared value of the imports of electrical machinery and parts thereof into the United Kingdom during the 10 months ended October, 1931, was £1,303,000. Imports of electrical equipment for use in cinemas are not separately recorded in the trade returns of the United Kingdom, but, according to the official export returns of the United States, the value of the exports of motion-picture sound equipment from that country to the United Kingdom during the first eight months of 1931 was £123,000.

asked the President of the Board of Trade if he will state in detail, for the latest convenient period, the volume and countries of origin of imported goods and foodstuffs which would have been classed as luxury imports and subjected to restriction in the War years?

I can only refer my hon. Friend to the list of articles given in the Prohibition of Import (Consolidation and Amendment) Proclamation of 30th March, 1917, which, however, included many items not of a luxury character, and to Volume II of the Annual Statement of the Trade of the United Kingdom for 1930 which has just been published and which gives detailed particulars of the imports of merchandise into this country and distinguishes the principal countries from which goods of each particular kind were consigned.

Can the right hon. Gentleman say if any foodstuffs are included in the list?

I do not think that any foodstuffs were included in the War time list.

asked the President of the Board of Trade if he will state whether, in connection with any proposals which may be considered by the Government for protecting British trade, regard will be had to the conditions of labour which are observed in the production of the various classes of goods and materials which are now being imported into Great Britain without restriction in competition with home industries?

I have at present nothing to add to what I said on the subject of our import trade in yesterday's Debate.

Does the right hon. Gentleman realise the importance which the question of the conditions of labour abroad has in this matter, and will he take it into consideration?

indicated assent.

asked the President of the Board of Trade if he is aware that manufactured and other goods are being imported into this country at the present time, and that the placing of these goods on the market at low prices rendered possible owing to the low wages paid in their production will impede the finding of work for the unemployed in Great Britain; and whether, pending effective steps being taken to put a stop to dumping, arrangements can be made to ensure that the place of origin of these imported goods shall be made clearly known to the buying public?

There is no power under the existing Merchandise Marks law to impose a general requirement that imported goods should bear an indication of origin, but many kinds of imported goods, including many of common use, have to bear such an indication. For the rest I would refer my hon. and gallant Friend to the statement which I made yesterday.

asked the President of the Board of Trade the average wholesale price realised on the market for the Russian butter imported into this country in each of the last three months?

The average prices per cwt. were: August, 92s. l0d.; September, 92s. 7d.; October, 101s. 5d.

asked the Minister of Agriculture if he will take steps to have the foreign trade-mark applied to all Russian butter entering the United Kingdom to ensure its marketing under its correct designation?

The draft of an Order-in-Council, in pursuance of the provisions of the Merchandise Marks Act, 1926, requiring the marking of all imported butter with an indication of origin was laid before Parliament on the 10th November last. I am sending my hon. Friend a copy of the draft Order for his information.

With the right hon. Gentleman see that this butter is dyed red!

asked the Prime Minister whether the committee of inquiry into the iron and steel industry, initiated by the Labour Government in the early part of last year, has completed its report and recommendations; and, if so, when will that part dealing specifically with Great Britain be published?

The answer to the first part of the question is in the affirmative; as regards the second, the report is not drafted in such a way that it would be possible to separate the portion dealing specifically with Great Britain.

Will the whole report be published at an early date?

No. This is a position which has been taken up after careful consideration.

Is it not a fact that the notice given by the President of the Board of Trade dealt with articles in Class III; and is it no; the case that the iron and steel trade would come within that category?

Yes, but that does not refer to this report.

asked the President of the Board of Trade whether, in view of the present national emergency, he will arrange to issue the figures of imports and exports weekly instead of monthly until such time as the balance of trade becomes favourable to this country?

asked the President of the Board of Trade whether, pending the introduction of legislation to deal with dumping, ho will consider the issue of weekly statistics with regard to each principal type of import into this country?

My hon. Friends will appreciate that statistics of imports and exports relating to such a short period as one week would be liable to give a misleading impression of the course of trade, and, accordingly, I am unable to adopt their suggestions, which, I may add, would involve considerable expense.

Will the right hon. Gentleman consider the advisability of having fortnightly instead of monthly statements?

I am afraid that it would add very considerably to our work, and I do not think it would give us the necessary data.

Is the right hon. Gentleman taking steps at the present time to have the statement sent to him much more frequently than has been the case in the past?

Yes, Sir. I gather the information day by day, but I cannot get it complete. Unless it is complete it would not serve the purpose which my hon. Friends have in view.

asked the President of the Board of Trade what was the value of the exports and imports between this country and Denmark, the Argentine, the United States of America, and Russia, respectively, during the year 1930?

As the answer involves a tabular statement, I will, with my hon. Friend's permission, circulate it in the OFFICIAL REPORT.

Can the right hon. Gentleman reply to the last part of the question? What was the value of the exports and imports between this country and Russia?

asked the President of the Board of Trade the average wholesale price of raw cocoa and the average retail price of proprietary and non-proprietary chocolate and cocoa products so as to show the relative percentage fall in wholesale and retail prices since 1928?

As this answer is somewhat long and includes a number of figures, I will, with my hon. Friend's permission, circulate it in the OFFICIAL REPORT.

The total imports from the Soviet Union were £34,235,000, and the total exports of produce and manufactures of the United Kingdom, £6,771,000, and of imported merchandise exported from the United Kingdom, £2,519,000.

asked the President of the Board of Trade whether he will take steps to balance our trade with the Soviet Union?

As the Under-Secretary of State for Foreign Affairs stated yesterday in reply to a question asked by my hon. Friend the Member for Chislehurst (Mr. Smithers), the special question of our commercial relations with the Soviet Union is one on which it would be premature to make any statement while the wider question of our trade balance is under consideration.

Having regard to the right hon. Gentleman's well-known views on luxuries, will he take some steps to prohibit or put a high tariff on the importation of caviare?

asked the Financial Secretary to the War Office what would have been the extra cost involved by permitting the first battalion of the West Yorkshire Regiment to have a week's leave on their recent arrival in England en route to Egypt after two years' service in the West Indies; and whether such concessions will be considered on future occasions of a similar nature?

I cannot give exact figures, but the disturbance to the Trooping Programme involved in granting a week's leave in England would have cost several thousand pounds. The unit leaving the West Indies for Egypt does not usually touch English waters, and I am not able to promise that a concession could be made if similar circumstances should recur in the future.

asked the Financial Secretary to the War Office the emoluments of each of the Field-Marshals of the British Army; and whether any payments are made that are exempt from Income and/or Surtax?

There are at present six Field-Marshals of the British Army drawing emoluments from Army funds, of whom one receives full pay at the rate of £4,000 a year as Chief of the Imperial General Staff and the others are in receipt of half pay at the rate of £1,602 a year. One of the officers on half pay draws £200 a year in addition as Constable of the Tower of London. The answer to the second part of the question is in the negative.

May I ask whether any means test was applied in the case of these officers?

asked the Financial Secretary to the War Office if he can state the number of reservists who have protested against their reserve pay being reduced from Is. a day to 9d. a day?

No such protests have been received in the War Office.

asked the Financial Secretary to the War Office whether the cuts of 25 per cent. in reserve pay apply to all Army reservists; and whether he will reconsider the matter with a view to minimising the hardships caused by such cuts?

The reduction in reserve pay applies to all reservists, but in the case of Section A reservists the reduction is not 25 per cent. but from Is. 6d. to 1s. 3d. a day. I regret that I am unable to reconsider the matter.

May I ask whether the same percentage is applied in the case of officers as in that of the noncommissioned officers and men?

I must have notice of that question.

Why is it that these men have been singled out for a 25 per cent. reduction seeing that there was to be some basis of equality in the reductions? Why is not the same percentage applied to these men as is applied in the case of teachers?

These men are required to do no service whatever in return for their pay, and it was considered that this sacrifice in regard to them was not more than they could bear, and, as we have received no protest, that is borne out by the result.

Were not these cuts made by a Free Trade Budget?

Is it not the case that a contract was entered into with these men for the period of their service and the period of their reserve, and should they not have been consulted before a cut so drastic was made?

That would apply to every cut that was made. There was no contract.

asked the Financial Secretary to the War Office whether it is compulsory for soldiers whose names are placed upon the detail board to appear for physical training; whether this forms part of their Army duties; if not, what steps, if any, are taken against a soldier who objects to taking part in any of these exercises; and whether any information is given him as to the proper manner in which he can lodge any such objection?

The answer to the first two parts of the question is in the affirmative. The remainder, therefore, does not arise.

asked the Financial Secretary to the War Office whether it is proposed to restore the grant to the cadet corps withdrawn by the late Government?

If my hon. Friend will be good enough to repeat his question a little later on, I shall hope to be in a position to announce the decision of the Secretary of State.

asked the Financial Secretary to the War Office whether Knightsbridge barracks are now required for the use of troops in the London district; whether it is possible for alternative accommodation to be found; and, if not, whether he can state what saving in the annual estimates would result from disposing of the site for civilian purposes?

Either Knightsbridge barracks or new alternative accommodation is required for the troops of the London District. The question of disposing of the Knightsbridge site is under consideration in all its bearings.

asked the Financial Secretary to the War Office the number of new appointments in the War Office since 31st March, 1914; how many of them are still occupied; the number of persons drawing pensions or retired pay Who are employed at the War Office, with the total amount of their salaries and the amount of pension and retired pay; and whether he will consider the appointment of a committee to make recommendations as to what economies should be effected at the War Office, in the inspectorate, and the colleges for the training of gentlemen cadets?

The total staff of all grades in. the War Office military and civil approved for the current year is 2,291, as compared with 1,878 in 1914. I regret that I cannot say how many are drawing pension or retired pay or the amount so drawn. The information is not readily available and cannot be obtained without elaborate inquiries and considerable labour. As regards the last part of the question, the possibility of effecting further economies is a matter which receives constant attention and it is not considered that the appointment of another committee to examine this question at the present time would serve any useful purpose. I might point out that since the War the staff of the War Office has been examined by eight different committees of inquiry, apart from periodical examinations by the Committee of Public Accounts and the Select Committee on Estimates.

asked the Prime Minister whether there has been any increase in the work of the Ministry of Pensions; why a Parliamentary secretary has been appointed to the Ministry, in view of the fact that this position was abolished by the Government of which he was the head for the years 1929–31; and whether the appointment will carry any salary, as there is no provision for the payment of salary to the Parliamentary Secretary to the Ministry of Pensions in the Estimates for the current year?

I would refer the hon. and gallant Member to the reply given by me yesterday in answer to a question by the hon. Member for Spennymoor (Mr. Batey). The post will carry the customary salary subject to the all-round reduction in Ministers' salaries which has already been announced.

Is the right hon. Gentleman aware that the strengthening of the Ministry by this appointment has given great satisfaction to the leaders of the ex-service movement?

What provision is the right hon. Gentleman making with regard to the salary in this case since there is no provision made in the Estimate?

I cannot say. If that question is addressed to the Treasury, they will answer. It is a departmental matter.

asked the Financial Secretary to the Treasury the amount of overtime which is being worked in the departments that are dealing with the additional assessments, etc., for Income Tax and Super-tax necessitated by the recent legislation?

The amount of overtime at present being worked in connection with the revision of assessments necessitated by the Finance (No. 2) Act, 1931, is approximately 120,000 hours per week.

Would it not be possible to do away with the overtime and give employment to some people who are out of a job at present.

Is the hon. and gallant Member aware of the amount of overtime that has to be worked through the hon. Member keeping us here in the morning?

May we have an answer as to whether it would not be possible for a considerable number of unemployed men to be employed instead of the Government having this overtime worked?

I replied to a question on that subject put by the hon. Member for Plaistow (Mr. Thorne) on the 24th September last, and I would ask the hon. Member to refer to that answer.

asked the Secretary of State for Scotland if he is aware that illegal trawling is taking place off the coast of Kincardineshire; and what steps he proposes to take to stop it?

Since the beginning of this year, only one complaint of illegal trawling off the Kincardineshire coast has been received by the Fishery Board for Scotland and on investigation the evidence produced was found to be inconclusive. The Board's cruisers have, however, been instructed to keep the area under observation.

Will the Secretary of State consider the co-operation of the Air Force in this matter?

I will bear that in mind.

asked the Secretary of State for Scotland the number of persons who have been brought before either the Small Debt or the Eviction Court in both Dumbarton and Glasgow during the past four weeks for rent arrears?

The number of small debt rent cases in Dumbarton during the period stated was 42 and the number of summary removing cases 67. In Glasgow 2,204 cases—of which 1,045 were new cases—came before the Eviction Court during the same period. It has not been possible to ascertain from the Court records the number of persons brought before the Glasgow Small Debt Court for arrears of rent.

Does it not dawn upon the Secretary of State that with such gigantic figures it is essential that he should institute some inquiry to see if he can ease the situation for these poor folk?

Perhaps the information I have given was misleading. Let me explain. The decrees for ejection granted out of 1,045 new cases was 128; and the number continued sine die to allow of payment by instalments or dismissed was 917. The number of cases continued from previous Courts was 1,159, and a decree for ejection was granted in 332, while the number continued sine die or dismissed was 827.

Does not the right hon. Gentleman notice what is at stake here? Over 100 evictions have been granted and there are nearly 1,000 cases which were adjourned, which makes a total of 1,000 people who do not know what their fate is to be.

Those figures are given in the answer.

Can the Secretary of State give us the figures for this year and last year? Has there been any increase?

If the hon. Member will put that question down, I shall be glad to give him an answer.

I want to ask the Secretary of State if he will (make inquiries and see that some provision is made for these 400 or 500 people who are going to be evicted and consequently homeless?

But there is provision now. They should apply to the public assistance, committees.

asked the Secretary of State for Scotland if the Agricultural Security Corporation for Scotland has been set up; and if it is now possible for Scottish farmers to obtain long-term credits under the terms of the Agricultural Credits (Scotland) Act, 1929?

The Agricultural Securities Corporation for Scotland has not yet been set up. The draft articles of association, which have been approved by the Department of Agriculture, are at present under consideration by the banks interested. When the articles are adopted by the banks there will, as far as I am aware, be no further cause for delay.

Last July, when I put a similar question, I was told that it was the Treasury that was holding up the formation of this corporation. Is there any difference in the position now?

:: Certainly. I cannot speak for what was the position in July, but it certainly is not the case that the Treasury is holding up the matter now. The draft articles of association have been approved by the Government and are now under consideration by the banks.

When does the right hon. Gentleman expect that the corporation will be set up? For over two years we have had to wait.

As I have said, as far as I can see, the moment the articles of association have been approved by the banks there is likely to be no further delay at all.

May I point out—[Interruption.]

The hon. Member had better put any further question on the Paper.

When does the right hon. Gentleman think that this corporation will begin to act? Is he aware that for the last two years English farmers have had the benefit of the Agricultural Credits Act, while the Scottish farmers have had no such benefit?

I can only repeat my statement that, as far as I can see, there will be no cause of delay at all when the banks have adopted the articles of association.

asked the Secretary for Mines if he will consider amending the Mines Act so as to place the boys under 16 years of age working below ground in the same position as boys of the same age working on the surface, so that they shall not be employed between the hours of 9 p.m. and 5 a.m.?

I do not think it would be wise in present circumstances to add to the difficulties of organisation and the cost of production of coal by the compulsory substitution of adult for boy labour on early and late shifts. I cannot therefore hold out hope of early legislation on this subject.

Is the hon. Gentleman aware that recently, on 24th July a boy was told to go on the night shift, and when his parents objected he was discharged?

Will the Minister look into this with fresh eyes? We would like the National Government to do a little better than its predecessor.

Any representations from responsible quarters will receive adequate consideration.

asked the Secretary for Mines if he will give the average output per person employed in mines in Monmouthshire from 1920, each year, to 1930 and also the average wages paid per person for the same period?

As the reply involves a number of figures, I will, with the hon. Member's permission, circulate such information as I have in the OFFICIAL REPORT. I regret that particulars of wages paid in Monmouthshire are not available, but I will give figures for South Wales and Monmouthshire as a whole.

asked the Secretary for Mines whether any steps have been taken by the Government to ensure that the convention with regard to the hours of work of mine workers shall be raised and supported at the next meeting of the International Labour Office?

The matter is not one which calls for further formal action by an International Labour Conference, the Convention having been agreed by the last conference and its ratification being now a matter for the nations concerned. I expect to have an opportunity in the near future to discuss informally with the Governments of the principal countries interested the question of ratification.

Is the hon. Gentleman aware that the Act, under which the miners are working at present, will end in July next year, and, in view of that fact, will he give this matter serious consideration its the two questions of the International Convention and of hours are closely interwoven?

The facts brought to my notice by the hon. Gentleman are constantly before us, and we are well aware of the association of the two questions.

asked the Minister of Labour if he is aware that young women who are sent to training centres are called upon to put in a further waiting period if 10 weeks elapse while they are at the training centre; and will he take steps to have this restriction removed?

Until recently the position was as stated by the hon. Member. The umpire has, however, decided this month that a fresh waiting period need not be served by women who have completed courses at centres conducted by the Central Committee on Women's Training. Steps are being taken to give effect to this decision.

asked the Minister of Labour if he will supply Members with the Regulations issued under both the Anomalies Act and the Unemployment Act, 1920, dealing with transitional benefit and any instruction dealing with the means test?

Copies of all Regulations may be obtained by hon. Members in the usual way from the Stationery Office. For the greater convenience of Members, however, I am arranging to have placed in the Vote Office a supply of the Anomalies Regulations and of the No. 2 Order in Council and the Regulations thereunder. A set of the instructions with regard to the needs test has been placed in the Library.

In view of the importance of these new regulations, about which we know nothing at all, cannot they be issued to Members?

My answer stated clearly that they can be obtained from the Stationery Office, but I will consider the point mentioned.

Have any circulars already been sent out to the chairmen of public assistance committees—circulars of which Members of this House have no knowledge? Are there not 20 questions that have to be put to the individual who applies for transitional benefit?

I have said that copies of all regulations can be obtained at the Stationery Office.

If I send the Minister a copy that I have myself seen, will he say whether it was issued by his Department?

Certainly.

Did the right hon. Gentleman say that he would place the instructions with regard to the needs test in the Library?

Yes.

Would it be possible for each Member of Parliament to get a copy of this questionnaire which is being submitted to the applicants in the courts?

I am not quite clear as to what the hon. Member is referring to, but, if he will put down a question to me, I will deal with it.

Is there any uniformity in the questionnaires that are being submitted in different parts of the country; and, if not, is there to be any uniformity in this respect?

That is a question which has already been raised in Debate. The question of uniformity and of the actions and procedure of public assistance committees is not really a question for me.

asked the Minister of Labour if unemployed miners and building trade and shipbuilding trade workers are in any way affected by the regulations arising out of the Unemployment Insurance (No. 3) Act, dealing with seasonal workers or persons who habitually work for less than a full week?

Generally speaking the answer is in the negative, but I cannot yet say what special cases may be brought to light by the application of the regulations.

asked the Minister of Labour if he can state the trades or occupations, respectively, of the classes of persons who habitually work for less than a full week; seasonal workers; persons whose normal employment is not more than two days in the week; and where cases have been reviewed under the regulation arising from the Unemployment Insurance (No. 3) Act, 1931?

As regards the first three parts of this question, there is no comprehensive information available, but the hon. Member will find on page 38 and the following pages of the First Report of the Royal Commission an indication of the persons they had in mind. With regard to the last part of the question the available statistics do not distinguish between the trades and occupations of the persons concerned.

asked the Chancellor of the Exchequer whether he is aware that the output of beer of a large brewery in the South of England has decreased by 22½ per cent. for the month of October, 1931, compared with October, 1930, and that with the increased duty-charge of 31s. per barrel there was a net decrease in Beer Duty paid for October, 1931, by this brewery of nearly £700 compared with October, 1930; and whether, in view of this loss of estimated new revenue, he will obtain a report from all breweries with a view to ascertaining the deficit in the revenue estimated from Beer Duty for the month of October, 1931, compared with October, 1930?

The receipts from the Beer Duty, as from the other branches of revenue, are kept under constant observation, in the light of the question whether the yield estimated for in the Budget is likely to be realised. It is at present too soon to determine that question.

Would it be the policy of any Government to increase beer drinking because of the revenue which it brings in?

I cannot answer for "any Government."

Is it not better to encourage beer drinking than bootlegging?

asked the Chancellor of the Exchequer the number of barrels of beer brewed and the duty realised since the increased Beer Duty was imposed in comparison with the quantity of beer brewed and the duty realised over a similar period last year?

I would refer my hon. and gallant Friend to the answer which the Financial Secretary gave on the 12th November to a similar question by the hon. and gallant Member for Sudbury (Colonel Burton).

Is the right hon. Gentleman aware of the great injury caused to the hop industry?

That is one of the matters which will have to be taken into consideration.

Will the light hon. Gentleman bear in mind the brewers' profits last year?

asked the Chancellor of the Exchequer whether staff is still being engaged or paid in connection with the machinery of collection needed under the land tax proposals in the Finance Act of 1931?

asked the Chancellor of the Exchequer what is the number of new officials appointed in connection with the new land tax valuations; and what is the policy of the Government with respect to these land taxes?

asked the Chancellor of the Exchequer the cost up to date of the preparations for putting into execution the land tax proposals of the Finance (No. 1) Act, 1931?