asked the Secretary for Mines the number of hours of overtime worked on conveyor faces in the following collieries of the Mansfield district, Rufford, Clipstone, Blidworth, and Ollerton, during the month of January, 1933; and for what reasons the overtime was worked?

The Secretary for Mines is in Geneva, and I have been asked to reply. The number of hours of overtime worked on conveyor faces during January at the collieries in question was as follows:

• Rufford Colliery, 495 hours, or 8 per cent, of total time worked.
• Clipstone Colliery, 780 hours, or 9 per cent, of total time worked.
• Blidworth Colliery, 285 hours, or 3.5 per cent, of total time worked.
• Ollerton Colliery, 1,515 hours, or 7.3 per cent, of total time worked.

In all cases the overtime was stated to be due to causes within the scope of Section 1 (2) of the Coal Mines Regulation Act, 1908. These causes were aggravated by the influenza epidemic.

Does not the hon. Gentleman think that the time has come for a review of the regulations, seeing that this is becoming a constant practice in these collieries?

I will pass on that question to my hon. Friend.

Will the hon. Gentleman also point out to the Secretary for Mines that overtime is increasing at all collieries where machines are being used; and does he not think that, wherever overtime can be avoided, it ought to be avoided, in order to employ a larger number of men?

I think it will be agreed that difficulties are usually experienced during a change-over from hand to machine-working.

Is it not the case that the 495 hours of overtime worked in one month were worked at a colliery where they have had conveyors for a long time; and is not that an excessive number of hours to be worked at a conveyor face?

I thought I had given fully the reasons applicable in these cases.

Would the hon. Gentleman submit representations to colliery owners that overtime should be reduced, so that more men might be employed?

asked the Secretary for Mines if he will give the detailed figures showing the distribution of the coal output for 1913, 1931 and 1932 respectively, with the amount and value of coal exported and for bunker trade, the quantity supplied to the large coal-consuming industries, and for domestic purposes?

As the reply involves a number of figures, I will, with the hon. Member's permission, circulate such

asked the Secretary for Mines whether, as the Leicestershire collieries principally produce household

At the request of the majority of coal-owners in certain districts, including Leicestershire, those districts were amalgamated for the purposes of Part I of the Coal Mines Act, 1930, by an Amalgamation Order dated 28th October, 1930, made under that Act. I am advised that the Board of Trade have no power to revoke that Order.

While my hon. Friend is looking into the interests of the coal-owners, will he also look into the interests of those who require coal in cold weather? Is he aware that, in the household coal-producing part of the country, owing to the quota system, it is often very hard to get coal at all?

Any person in Leicestershire who is interested can, of course, apply to the district board; but I will pass on the suggestion to my colleague.

asked the Secretary for Mines if his attention has been called to the discharge of 200 men from the New Haden collieries, Cheadle, Staffordshire, on the ground of insufficiency of quota granted to that colliery; and if, in view of the consequent increase in the number of unemployed in that area and increased charge on public funds, he will endeavour to obtain an early resumption of work at that colliery?

No, Sir; my hon. Friend's attention had not previously been called to this matter. It is understood, as the result of inquiries which have been made, that, while a number of men have been discharged from the New Haden colliery, the owners are commencing to draw coal from their Berry Hill colliery, which has been closed for some time. It is to be hoped that the discharge of men from the one pit will be offset by increased employment at the other.

Is my hon. Friend aware that the quota which has been given to the New Haden colliery would only allow the men to work 1½ days a week at the rate at which they have been producing coal during the last six months; and is there any reason why a man should be sent from one pit, which is close to his residence, to work at another colliery some distance away?

We must not have any misapprehension about this matter. This is a case where the quota is allotted to the entire undertaking, leaving those in charge of the undertaking to determine from which pit to draw their coal. They chose to close temporarily one colliery in order to reach a deeper seam, and their men were temporarily transferred to another. Now, as I understand it, that temporary emergency has passed, and the owners of the undertaking have the natural option to select the other colliery from which to draw their coal. I am told that that is the cause of what has been done.

But is my hon. Friend aware that they are weeks behind with their orders, because, although they already have the coal, they are not allowed to supply it?

That is a matter about which I will make inquiries.

asked the Secretary for Mines the position in respect of the discussions between the Mining Association and the Miners' Federation; and what action, if any, is being taken by the Government to bring the discussion to a successful issue?

I understand that a preliminary meeting has been held, and that discussions will be resumed after the National Conference of the Miners' Federation of Great Britain on the 1st March, on a date mutually convenient.

Is the hon. Gentleman aware that the coal-owners refused to discuss the question of wages at the previous meeting, and that our attitude is that at future meetings that question should be raised?

I think it would be well that I should not, in question and answer, say very much more, when negotiations are proceeding.

If a deputation is to meet the coalowners after the miners' conference, are we to understand that it is going to be a meeting to discuss wages and the future machinery for settlement of wages?

I do not think that anything of the kind must be understood. The answer I have given, which has been prepared in my colleague's Department for him, means what it says, namely, that the discussions will be resumed after the 1st March on a date convenient to both sides.

Has a communication been received by the Department informing the Department that negotiations have broken down between the owners and the men?

No, Sir, I have no such information.

Will the lion. Gentleman convey to the Secretary for Mines the desirability of some indication of Government policy, in order to stabilise the situation?

asked the President of the Board of Trade whether any conclusion has been reached or may be expected at an early date in the negotiations with Germany relating to the exports to that country of British coal?

The two Governments are still in communication but I am afraid that I cannot give any forecast as to when a conclusion is likely to be reached.

asked the Financial Secretary to the Treasury if he is aware that the Customs authorities are charging 10 per cent, import duty on partly squared timber which is used for props and bars in coal mines; that no alternative supplies of such suitable timber are available at economic prices; and if he intends taking any action with a view to the removal of this duty?

I am aware that Customs duty is being charged, and quite properly, on timber which cannot be identified at the time of importation as coming within the existing statutory exemption in favour of wooden pit-props imported as such. The fact that the timber may be cut up after importation into props and bars for use in coal mines does not affect the position. As regards the second and third parts of the question, any representations which the interests concerned may wish to make should be addressed to the Import Duties Advisory Committee.

Is the hon. Member not aware that a definite promise was given when the Bill was being passed that pit props would be exempt from import duty? Is he not also aware that large length partly squared timber is already entering this country and that it is being sawn to the requisite length here? Are we to understand that timber which is sawn to a certain length will not be taxed and that timber which comes in in long lengths and is sawn at the pit-head to the requisite length is to be taxed?

With regard to the first part of the question, I am aware that that statement was made; and it is also the law that pit bars and poles are exempt from duty. What is not the law is that somebody can import other kinds of timber and then cut them up.

Is the Financial Secertary aware that the import duty on partly squared timber is regarded as a burden on a sorely depressed industry, and will he not make representations to the Advisory Committee that the duty should be removed?

It is for the interests concerned to make representations.

Is my hon. Friend aware that the price of this timber, duty paid, is less now than when the duty was put on?

Is the Financial Secretary aware that representations have been made by the interests concerned on that very point?

Is not the effect of this law to give a bounty to foreign sawmills?

asked the Secretary of State for Dominion Affairs if he can now state when the Canadian Tariff Board will be prepared to receive and consider applications?

I have every reason to suppose that the Canadian Tariff Board will begin its investigations at an early date, and a first list of commodities, a review of the duties on which is being requested by His Majesty's Government in the United Kingdom under the provisions of Article 13 of the Trade Agreement, is being, communicated to His Majesty's Government in Canada.

asked the Secretary of State for Dominion Affairs whether he has any statement to make with reference to the early abolition of surcharges by the Canadian Government?

Article 17 of the Agreement with Canada provides that all existing surcharges on imports from the United Kingdom into Canada shall be completely abolished as soon as the finances of Canada will allow. This was one of the matters which I discussed with Mr. Bennett on his recent visit to this country, and I am remaining in touch with His Majesty's Government in Canada on the subject.

Does not the hope of any action being taken in this connection really lie in the return of a Liberal Government in Canada?

If it were to result in the same effect as a Liberal Government in this country, God help them!

I want to ask the Lord President of the Council if that sort of thing is permissible?

asked the Secretary of State for Dominion Affairs whether he has any statement to make with reference to the abolition of primage duties-by Australia and New Zealand?

Under Articles 14 and 11 of the respective Agreements, His Majesty's Governments in the Commonwealth of Australia and in New Zealand have undertaken to reduce or remove the primage duties as soon as financial conditions permit, and in the case of Australia the duties have been removed on 35 tariff items.

Is it not the fact that in the case of New Zealand the primage duties have actually been raised on a. number of articles from 3 to 5 per cent., and what is the right hon. Gentleman doing about it?

If the hon. Member will put a question down, I will tell him what I will do.

asked the President of the Board of Trade whether, in view of the amount of British tonnage idle and the number of British seamen unemployed, he will take steps to provide that preference granted on imports from the Dominions and Colonies should only apply in the case of goods carried in British ships?

I am not satisfied that the action suggested by my hon. Friend would ultimately decrease the amount of British tonnage idle or increase the number of British seamen employed.

If the measure that I propose of finding some employment for British seamen does not commend itself to the Government, may I be assured that the matter is receiving their attention and that they have some definite policy in view to restore some measure of employment to British seamen?

Certainly. It will be understood that any suggestion such as the hon. Baronet makes might expose us more than it would help us. It might offer a greater target. It might be that we were more interested in maintaining the present system, than in the suggestion that he has made.

Was the hon. Gentleman's attention drawn to a Press notice that a captain sailed last week on a White Star liner as a fireman, and does he not see the necessity for British seamen to be employed on these ships?

Certainly, that necessity is being borne in. mind.

asked the President of the Board of Trade whether he has yet decided on the steps which he proposes to take to assist the British shipbuilding industry; and, if so, will he state what they are?

No scheme of Government assistance for shipbuilding generally is under consideration but His Majesty's Government have already taken steps to secure that the international aspects of shipping and shipbuilding as they affect this country shall be brought prominently to the notice of the World Economic Conference.

Will my hon. Friend convey to his right hon. Friend, the cause of whose absence we all deplore, that in view of his statement the other night at the annual dinner of the Chamber of Shipping, to the effect that certain measures of assistance were in contemplation, the country is anxiously awaiting to hear the steps proposed? And will be consider early action either by subsidies, or limiting the life of existing ships, or such other measures as may be effective?

I will communicate those observations to my right hon. Friend.

Will the hon. Gentleman put before the Government the fact that three out of every five persons in this industry are unemployed? It is the worst industry in Britain.

It is receiving a great deal of attention with a view to trying to remedy that state of affairs.

We have been having that for 10 years now.

asked the President of the Board of Trade whether he will take the opportunity of the presence in London of the Argentine mission to point out the difficulties arising in Anglo-Argentine trade from the fact that we buy annually approximately £50,000,000 worth of Argentine productions whereas the Argentine buys only £11,000,000 worth of United Kingdom goods; and will he ask the mission to take steps to reduce this inequality in mutual trade?

My hon. and learned Friend may rest assured that this matter and all relevant considerations are being taken into account.

asked the President of the Board of Trade whether he is aware of the grave dissatisfaction felt by many manufacturers at the failure of the Australian Government so far to carry out the terms of the Ottawa Agreement giving opportunity for reasonable competition; and if he can state how many cases have already been dealt with by the Australian Tariff Board?

The Commonwealth Act confirming the Trade Agreement concluded at Ottawa was passed on 2nd December, 1932. His Majesty's Government in the United Kingdom are at present in communication with His Majesty's Government in the Commonwealth of Australia as to the method of giving effect to the Articles of the Agreement which the hon. Member has in mind.

Is the hon. Gentleman aware that many cases that came before the board of a pre-Ottawa nature have not been dealt with yet?

asked the President of the Board of Trade if he is aware that the Austrian Government have just passed a measure prohibiting the importation of various English cotton yarns; and what representations are being made in the matter?

This prohibition applies equally to yarns from all sources, and it is understood that their importation will be permitted under licence. No question of discrimination arises, never- theless, His Majesty's Government are concerned at this new restriction, and the attention of the Austrian Government is being drawn to its possible effects on British interests.

Will the hon. Gentleman keep before him the possibility of still further restriction now that we have agreed to another loan to Austria?

Yes, Sir.

Is the hon. Gentleman proposing to use the bargaining power conferred by our system of tariffs in order to redress this?

I should like notice of that question.

asked the President of the Board of Trade whether he has any figures to show what has been the total volume and value of our export trade to Manchuria since the Japanese declaration of the independent state of Manchukuo?

I regret that the desired information is not available, as particulars of the trade of the United Kingdom with Manchuria are not separately recorded.

Has there been a decrease or an increase in general trade with whatever part of China about which it is possible to get statistics since the declaration of independence of Manchukuo?

If the hon. and gallant Gentleman will put down a question, it may be possible to help him. The point with regard to Manchuria is that it has been partly treated as China and partly as Japan. There are no separate figures.

asked the President of the Board of Trade if he is now in a position to make a statement in regard to the negotiations which have been taking place for effecting the new trading agreement with the Soviet Government?

No, Sir.

Are the negotiations proceeding satisfactorily?

They are proceeding, and, while that is so, I think it is un- wise to discuss them in detail by question and answer.

Will the hon. Gentleman assure the House that no binding agreement will be entered into with the Soviet Government without the House of Commons first having an opportunity of seeing the draft of any proposed agreement?

I think that is a matter that I should like to be put to the President of the Board of Trade personally.

asked the President of the Board of Trade if he can now give an estimate of the national balance of trade for 1932, including both visible and invisible imports and exports?

Following the usual practice, an estimate of the balance of trade for the year 1932 will be published in the "Board of Trade Journal" on 23rd February.

asked the President of the Board of Trade whether the present negotiations with foreign countries for reduction of tariffs are being conducted on the basis that the most-favoured-nation clause in our commercial treaties is to be maintained?

As a general rule the negotiations are being conducted on the basis of the most-favoured-nation clause in existing treaties but His Majesty's Government must be guided in the case of each particular country by the circumstances.

Is the hon. Gentleman aware that the Secretary of State for War and the Minister of Agriculture in an interview with a Danish paper said that they are doubtful of the value of negotiating on those lines, and is that the view of the Government?

I can only deal with the question on the Paper. The answer is as I have given it, that as a general rule these negotiations are being conducted on that basis, but particular cases must be dealt with in a particular manner.

Can the hon. Gentleman say whether, from the whole of the discussions and negotiations which have taken place, any results have so far been achieved?

asked the President of the Board of Trade what steps he is taking to mitigate the effect of any further restriction of imports into Germany especially in cotton yarns, cotton tissues, and cotton threads, in view of the effect they will have on employment in Lancashire in particular or the country in general?

The hon. and gallant Member no doubt has in mind the increases in certain customs duties which the German Government propose to bring into operation on 1st March. I am having the position examined with a view to estimating the probable effect of the increases on our export trade.

Will the hon. Gentleman make effective use in this matter of the bargaining powers with regard to the tariff system?

That is one of the factors which will be borne in mind.

asked the Chancellor of the Exchequer whether the Government is aware that the difficulties of the timber trade, both native and foreign, are aggravated by the delay of the Import Duties Advisory Committee in coming to a decision upon the application for additional duties on timber which were lodged in the early summer of last year; and whether he will take such steps as lie in his power to enable earlier decisions to be reached?

My hon. and gallant Friend will appreciate that the question of additional duties on timber is a very complicated subject with wide ramifications but I have no reason to suppose that the Committee are not proceeding with due expedition in this matter. With regard to the last part of the question I would refer him to the answer given to my hon. and gallant Friend the Member for Bournemouth (Sir H. Croft) on the 20th December last of which I am sending him a copy.

Is the hon. Member aware that there is a great deal of unemployment owing to the difficulty experienced by timber merchants in buying British timber and cannot he for the sake of the unemployed in the rural districts do something to hurry up a decision?

I think my hon. and gallant Friend will find the answer to which I have referred him is exhaustive.

Is the Financial Secretary aware that one of the difficulties in the way of the export trade is the increased cost of packages of every kind?

asked the Chancellor of the Exchequer the total amount of Canadian-grown wheat landed in this country since the passing into Law of the Ottawa Agreements Act, consigned here from Canada but shipped from United States ports; and bow much of the total amount has been accorded by the Commissioners of Customs the full rebate allowed under the Act?

The total quantity of wheat consigned from Canada which was admitted to preference in the period from 17th November last to 31st January was 3,343,514 quarters of 480 lbs. Statistics of the proportion of this amount which came through United States ports are not available nor is it possible to state the quantity of Canadian-grown wheat which was shipped from United States ports.

Can the Financial Secretary give us an assurance that no Canadian wheat shipped from United States ports is getting any rebate?

The question depends upon whether it is consigned from Canada.

I have put that in my question.

Yes, and I have given my hon. and gallant Friend the answer.

Will the hon. Member call for a full report into this matter in order that he may satisfy himself and the Government that this arrangement is not contrary to the interests of the growers in Western Canada and the users in this country?

asked the Financial Secretary to the War Office whether he is aware of the block in promotion of subalterns to the rank of captain, and that in many regiments there are subalterns of 15, 16 and even 17 years' service, with no immediate prospect of promotion; and whether the War Office will consider the advisability of granting the brevet rank of captain to all officers of over 10 years' service who have qualified for that rank?

I am aware of the existing block in promotion to the rank of captain. The matter was fully examined last year and, as a result, an increase of 2s. a day was approved in the rate of pay of lieutenants of cavalry, infantry and Royal Tank Corps having 13 years' commissioned service. The question of instituting a rank of brevet captain was considered but was not approved.

Is my hon. Friend aware that in the Royal Engineers subalterns are promoted to-day to the rank of captain after 10 years' service, and that there is very grave discontent in the Army among officers generally at the lack of promotion of subalterns of over 10 years' service, and especially when they have reached 17 years' service?

I am aware of that difficulty, which, of course, is due to officers not leaving the Army as frequently as they used to do at an older age, and therefore there is a block in many regiments. It was fully considered last year by the Army Council, and it was decided that this matter probably would be best dealt with by giving to subalterns with a certain amount of service increased pay rather than greater rank.

Owing to the unsatisfactory nature of the reply, I beg to give the hon. Member notice that I shall raise this question on the Army Estimates, or on the Adjournment, if I have an opportunity.

asked the Financial Secretary to the War Office what facilities exist for men who have become conscientious objectors since joining the Army to enable them to leave the service?

No special facilities exist other than the normal opportunity given to the soldier to purchase his discharge.

asked the Financial Secretary to the War Office what is the alleged offence for which a gentleman holding His Majesty's Commission is under close arrest in the Tower of London; and when it is proposed to hold his trial?

asked the Financial Secretary to the War Office why the officer who is stated to be awaiting trial for an alleged offence under the Official Secrets Act is detained in the Tower of London and compelled to take exercise exposed to the gaze of the general public?

asked the Financial Secretary to the War Office the reasons for maintaining the anonymity of the officer of the Seaforth Highlanders under arrest in the Tower of London; and for what reason this place of imprisonment is being used?

This officer is charged under Section 41 of the Army Act with having committed breaches of the Official Secrets Acts. The trial by General Court Martial will probably take place on a date early in March, subject to the interests of the officer and to the convenience of his legal advisers. He is detained in the Tower of London because it is the most convenient military establishment for the purpose, but he is under no compulsion to take his exercise at a time when he can be seen by the general public. The officer's name was announced as soon as the public interest permitted.

Will the hon. Gentleman take steps to prevent photographs being taken when the officer concerned is at exercise?

I have no power, and the authorities have no power in the Tower of London, to prevent the general public taking photographs in parts of the Tower to which they are admitted at the hours at which they are permitted to be there.

Would not it be possible for exercise to be taken in some place where he is not under the observation of the general public and subject to curiosity?

This is actually happening at the present time.

Will the hon. Gentleman take steps to prevent the recurrence of an officer either exposing himself or being exposed to the public gaze and curiosity while he is awaiting trial?

Is this the only place in which an officer can be detained, and is not it possible for this officer, while he is awaiting his charge, like any other person with a charge against him, to be allowed bail during the time?

Will my hon. Friend, in replying, say why it was not possible to detain this officer under arrest in the Aldershot Command in the usual way?

There are many reasons which render it desirable that he should be detained in London, and officers are often detained in London. It was desirable to remove him from Aldershot with a view to preparing the case, and giving him the advantage of preparing his case. With regard to the question of the hon. Member for Gorbals (Mr. Buchanan), there are, of course, only two or three barracks in London where we can. detain prisoners. Wellington Barracks are more exposed to the public eye than the Tower of London, and Chelsea Barracks are not so convenient from many points of view, especially from the point of view of the amenities of the prisoner himself. In regard to the question of bail, the hon. Member knows that all prisoners are not allowed bail, and this is not a case in which bail can be allowed.

I take it that when the hon. Gentleman says "prisoner" he means "accused"?

Accused.

asked the Financial Secretary to the War Office whether a decision has been arrived at yet as to the adoption or otherwise of the new pattern uniform and equipment that has been on trial in certain units in the Army?

No, Sir. Trials are still in progress, and it is unlikely that any conclusion will be reached until after the 1933 training season.

asked the Secretary of State for Scotland what was the text of his letter to the county council of Angus regarding test work at Montrose; whether the county council refuse to carry out the terms of that letter; and if he will state if he proposes taking any further action?

I am sending the hon. Member a copy of the letter sent to the county council by the Department of Health for Scotland and of the correspondence that has since taken place. The Department's letter indicated that in the opinion of the Scottish Law Officers the arrangements in operation at Montrose for setting to work able-bodied applicants for relief were illegal and called on the county council to terminate them. As regards the last part of the question, pending the receipt of a final reply from the county council, my right hon. Friend is unable to say what further action, if any, will be necessary.

Can the Under-Secretary say what is to happen to poor applicants who refuse to do an illegal task? The law has said that this work is illegal. If poor people refuse to do what has been declared illegal, will the hon. Member's Department see that some provision is made for those poor people who refuse to do an illegal task?

I will consider that question, and, if the hon. Member will repeat it at a date not far ahead, I think that I shall be able to give him more particulars.

asked the Secretary of State for Scotland what steps he proposes to take to ensure a reduction of the rate of interest on new loans to local authorities in Scotland to enable them to erect houses for slum clearance?

In so far as local authorities borrow money for housing purposes otherwise than by the issue of local bonds or from the Public Works Loan Commissioners, the rate of interest to be paid is a matter for each local authority who will no doubt negotiate loans in the open market or otherwise on the best available terms. As regards housing loans raised by means of the issue of local bonds, the standard rate for housing bonds is at present fixed at 3½ per cent, and the Treasury are prepared to give favourable consideration to applications for permission to borrow at a lower rate where any authority finds it possible to do so. Housing loans advanced by the Public Works Loan Commissioners are made at the minimum rate for the time being applicable to loans from the Local Loans Fund. This rate is fixed by the Treasury and is constantly under review.

Is it the case that the present rate charged by the Local Loans Board is 4 per cent, and that those local authorities 'who can borrow from the public can borrow at 2½ to 3 per cent. Will the hon. Member take steps to see that those authorities who are under the £250,000 valuation can get cheap money, in order that they may clear the slums, equally with the other authorities?

I will convey my hon. Friend's observations to the Treasury.

asked the Secretary of State for Scotland when it is proposed to place the facilities offered by the Marr College at the disposal of the students for whose interests it was built and equipped?

I would refer my hon. and gallant Friend to the reply to his question of the 14th February. The Endowment Commissioners' proposals with reference to the scheme for the future government and management of the Marr Trust, including a provision for the opening of the Marr College within a specified period, are still engaging my right hon. Friend's attention and are receiving the anxious consideration which the magnitude of the endowment demands.

Is it not the case that for several months this college has been fully equipped and that students are anxiously waiting to get into it; the masters engaged and the headmaster appointed. Cannot something be done?

I am aware of the situation, and I am also aware of the extreme importance of a satisfactory solution of this difficult question.

Surely some common-sense might be brought to bear on this matter. Is nothing being done to make it possible that the college shall be at the disposal of the young folk of the district while their elders are debating and discussing how it can be best controlled?

I am afraid that I' cannot add to my answer. The scheme ought not to be partially put into operation.

Is it quite impossible to open this school, which has now become completed for 12 months, and allow the masters, who have been appointed, to get to work, and take in the children who are anxious to get in? Is that beyond the power of the Scottish Office?

I think it is eminently undesirable in the circumstances.

asked the Secretary of State for Scotland whether, in view of the Court of Session decision in regard to the Marr Trust, he will consider introducing legislation designed to safeguard the wishes of testators being carried out after their death?

No, Sir. My right hon. Friend does not consider that such legislation as is suggested is called for. My hon. and gallant Friend will remember that Parliament has entrusted the present Endowments Commission, as it did its predecessor of 1882, with a large discretion to review and revise educational endowments. But these powers are subject to appropriate safeguards—provisions for publicity and consideration of objections, for review by the Scottish Education Department, for appeal to the Court on questions of Law, for appeal to the Houses of Parliament—before a scheme is submitted to His Majesty in Council for approval.

This is a matter of some substance to Scotland, and I should like to ask whether it is the considered policy of the Government to allow an outside body like the Educational Endowment Commissioners to interfere with the deliberate wishes of a testator who desires to have this money put to a definite purpose?

The hon. and gallant Member is aware that the procedure is the result of an Act of Parliament; and there is no reason to amend the law. It is the course of action adopted in a previous generation. I should like to send my hon. and gallant Friend a copy of the report of the committee upon which the decision was based, in order that he may see the way in which this difficult question was handled by the committee.

asked the Chancellor of the Exchequer what capital expenditure, or interest on money expended, by private corporations was guaranteed by the British Government during the year 1932; and if he has under consideration proposals for assisting other commercial ventures on terms similar to those to be granted to building societies?

No such guarantees were given by His Majesty's Government during the year 1932. The answer to the last part of the question is in the negative.

asked the Chancellor of the Exchequer whether he will consider in his next Budget the advisability of placing parents who apprentice their children to industry in the same position as those parents who under the Finance Act, 1920, Section 21, are en titled to deduction for children over 16 years receiving full-time instruction at any university, college, school, or other educational establishment?

All relevant matters will be taken into consideration in framing the next Budget. But my right hon. Friend cannot of course anticipate what the decision will be on any particular question.

asked the Chancellor of the Exchequer in how many cases rewards have been paid, and what is the total amount thereof during the current financial year, to persons giving information to the Commissioners of Inland Revenue as to other taxpayer's incomes; and whether, as this practice may tend to the commission of blackmail and in view of other hardships which may be caused to innocent persons, he will take immediate steps to stop the practice of accepting such information and rewarding such informers?

Rewards amounting to £535 have been paid by the Commissioners of Inland Revenue during the current financial year to 10 informers. As regards the second part of the question I can add nothing to the answer given to my hon. Friend on 17th March, 1932.

Is the hon. Member aware that there is a very great and very deep resentment throughout the country at what is considered to be an un-English method of dealing with the matter?

No, Sir. I do not think that any embarrassment is caused to unrighteousness.

asked the Chancellor of the Exchequer whether he will ascertain to what extent the levying of Entertainments Duty upon theatres has resulted in unemployment amongst artistes, musicians, and other workers connected with the theatrical industry, with a view to relieving all entertainments in which personal performances constitute the major part of all Entertainments Duty, in accordance with the precedent recently created by the Irish Free State?

I am afraid that it would not be possible to ascertain to what extent, if any, the Entertainments Duty has resulted in unemployment in the theatrical industry, but I can assure my hon. Friend that the claims of that industry will be considered, in common with the claims of other sections of the entertainments trade, if and when the incidence of the tax is brought under review.

asked the Chancellor of the Exchequer under what authority Entertainments Duty is now being charged upon public dinners which are followed by songs or other entertainments; and why such tax has not been charged in the past?

There has been no change in the practice as regards charging Entertainments Duty in the case of public dinners followed by entertainments. The fact that a dinner may precede a taxable entertainment does not relieve and never has relieved from liability payments for admission to the entertainment, whether or not the pay- ments are combined with the charge for the dinner. If the payment is a combined one, duty is charged only on that portion which is attributable to the entertainment.

Is the hon. Member aware that the tax is now being charged on public dinners followed by entertainments, which have gone on for years without such a tax being charged? Has the tax been evaded in the past, or is it a new imposition?

Is the hon. Member aware that the tax is now being charged on seats which originally cost only 3d., and which ought never to have been taxed?

In reply to the hon. Member for Aylesbury (Mr. M. Beaumont), I may say that there has been no change whatever in regard to discriminating between that part of a dinner which is entertainment and that part which is not.

Does the hon. Member think that these functions ought to be taxed out of existence?