asked the Chancellor of the Exchequer whether, in respect of the setting off of trading losses under the Finance Act, 1926, he proposes that the new provision relating to such losses in the recent financial statement will be retrospective, and to permit the current year's assessments to be adjusted in respect of the years 1926–27 onwards?

I would refer my hon. Friend to Clause 17 of the Finance Bill. In cases to which it applies, the Clause will enable relief to be given in respect of losses sustained from 1926 onwards.

asked the Chancellor of the Exchequer whether he can make any statement as to the success of the current offer of Three per cent. Treasury Bonds; and whether the results are regarded as satisfactory?

Applications for these Bonds amounted to £120,140,000 Bonds, of which £110,000,000 were allotted. The average price received was £97 16s. 2d. I regard the result as satisfactory.

asked the Chancellor of the Exchequer whether he will consider the desirability of publishing in future the aggregate yield in this country from the Whisky Duty instead of grouping it together with the yield from all spirits; and whether there is any objection and, if so, what, to the adoption of this policy?

No official records are kept which distinguish "whisky" from other "home-made spirits," and consequently it is not possible to publish separately the amount yielded by the duty on whisky alone.

asked the Chancellor of the Exchequer the names of the members of the committee on co-operative trading and taxation; the terms of reference; and when it is anticipated that the committee will commence its work?

The committee will be composed of Mr. W. N. Raeburn, C.B.E., K.C. (Chairman), Sir Geoffrey Corbett, K.B.E., C.I.E., and the present President of the Institute of Chartered Accountants, Mr. H. L. H. Hill, who have very kindly consented to serve at my request. The terms of reference are as follow:

"To inquire into the present position of Co-operative Societies in relation to the Income Tax and to report whether any modification of that position is desirable and, if so, what alterations of the law are required for the purpose."

I cannot, of course, say when the committee will report, but I do not imagine that the inquiry will take very long.

asked the President of the Board of Education whether any encouragement is given by his Department to voluntary classes for adults of the working class on Sunday afternoon and evening; and whether he will consider the desirability of taking the necessary powers for educational films to be shown at these classes, in view of the opportunity offered by the Sunday Performances (Regulation) Bill?

There are a certain number of educational classes for adults recognised by the Board of Education, and aided by grants, which meet on Sundays on the ground that the conditions of employment make any other time inconvenient. I am doubtful whether the use of films would be appropriate in the majority, if indeed in any, of these classes, but I am advised that, if in any case it should be thought suitable, there is nothing to prevent it.

asked the President of the Board of Education the number of education authorities in England and Wales which oblige head and assistant mistresses in public elementary schools to resign on the occasion of marriage; the number which do not; the number which provide for books and stationery to pupils; and the number which provide school meals?

I regret that I have no information which would enable me to answer the first and second parts of this question. All the local education authorities in England and Wales provide books and stationery for the use of pupils attending public elementary schools, and 150 out of the 317 authorities make arrangements for the provision of meals under Sections 82–84 of the Education Act, 1921.

asked the Minister of Labour the increase or decrease in the unemployment figures for each Exchange division in the country?

The following statement gives the information:CHANGES in the numbers of persons on the registers of Employment Exchanges at 25th April, 1932, as compared with 21st March.

Division.			Increase (+) or Decrease (—).
London	…	…	—5,632
South Eastern	…	…	—2,880
South Western	…	…	—707
Midlands	…	…	+25,482
North Eastern	…	…	+38,625
North Western	…	…	+18,146
Scotland	…	…	+538
Wales	…	…	+11,277

asked the Minister of Labour the number of unemployed persons in Lancashire who have had their benefit claims disallowed on the grounds of an unsatisfactory record of employment, giving separate figures for the area supervised from the Wigan Exchange?

If the hon. Member has in mind the condition "not normally insurable and will not normally seek to obtain a livelihood by means of insurable employment," 1,329 claims by men and 604 by women were disallowed by courts of referees in Lancashire on that ground during April, 1932. The corresponding figures for Wigan were 37 men and 10 women.

asked the Minister of Labour the number of miners unemployed in Lancashire, the number in receipt of statutory benefit, and the number in receipt of transitional benefit, on the 1st of each month this year?

The following statement gives the information:INSURED PERSONS in the Coal Mining Industry classification recorded as unemployed at Employment Exchanges in Lancashire.

Date.			Number.
1932.
25th January	…	…	27,851
22nd February	…	…	26,234
21st March	…	…	20,593
25th April	…	…	25,638

Figures are available only for a date towards the end of each month. Statistics showing the numbers in receipt of insurance benefit and transitional payments, respectively, for separate industries, are not available.

asked the Minister of Labour the increase or decrease of the total number of persons employed as compared with last month; and the like increase or decrease for each of the Ministry's divisions in the country?

Between 21st March and 25th April, 1932, the estimated number of insured persons in em- ployment in Great Britain showed a decrease of 65,000. Corresponding figures are not available for particular areas within Great Britain.

asked the Financial Secretary to the War Office whether he has considered the case of Mrs. Millar, of May Street, Hamilton, an applicant for a widow's pension, referred to him by the Scottish Department of Health, for the purpose of ascertaining the insurable status of her husband while he was employed as a tailor at Hamilton Barracks; and whether, in view of the time that has elapsed since the application was made, he can state the reason for the delay in arriving at a decision?

Yes, Sir. This case was brought to the notice of the War Department in October last. It is not a simple question of fact, but involves some difficult legal points, and I am afraid that delay is inevitable. I can only assure the hon. Member that the Departments concerned are anxious to expedite a decision.

asked the Minister of Health the date the child supposed to be suffering from smallpox was landed at Suez from the steamship "Tuscania"; the date his Department was informed of this fact; the date it was ascertained at Suez that the disease was chicken-pox; the date the Department was notified of the change in diagnosis; and whether this information was sent by wireless to the captain of the steamship "Tuscania" from Suez or from his Department?

The child was landed at Suez on 22nd April. The notification was received in my Department on the 23rd. The diagnosis of chicken-pox was made by the Suez Hospital authorities on the 25th. My Department was informed of this diagnosis, in reply to an inquiry by telegraph, on the 30th. The revised diagnosis was not notified by my Department to the master of the "Tuscania," and I have no information whether it was so notified from Suez.

asked the Minister of Health the numbers per 10,000 receiving relief, indoor and outdoor, for each of the 47 selected areas for the months of October, 1931, and March, 1932, with the increase or decrease of recipients for each area?

The numbers for October, 1931, are shown on page 440 of the Ministry of Labour Gazette for November, 1931, and those for March, 1932, on page 149 of the Ministry of Labour Gazette for April, 1932.

asked the Secretary of State for Dominion Affairs whether he is aware of the dissatisfaction in the cotton industry over the omission from the list of the Government's delegation to the Imperial Conference at Ottawa of a delegate to represent the industry at the Conference; and whether he will invite the industry to nominate a delegate?

I discussed this question with a deputation representing the cotton industry on 6th May, when the reasons for which the Government are unable to add to the numbers of industrial advisers were explained. At the same time an undertaking was given that, if an accredited representative is nominated by the industry, he will have full contact with both the official and the industrial advisers, not only at Ottawa, but also in the preliminary discussions with the industrial advisers that are about to begin in London. The deputation acquiesced in the decision of the Government.