asked the Secretary for Mines if he will make available to the House the statistical agreement between British and German coal experts as to the average export of British coal into the German customs area for the first eight months of 1931 and the 20 months beginning 1st January, 1930?

In accordance with the promise I gave during the Debate on Thursday last, I will circulate in the OFFICIAL REPORT a copy of the letters in identical terms exchanged on 13th January last between the Mines Department and the German Ministry for Trade and Industry, after long investigations. In these it is agreed that during the period January, 1930, to August, 1931, inclusive, the average monthly imports of United Kingdom coal into the German Customs Area were 295,600 metric tons, including coke, coke being equal to coal, ton for ton. During the period January, 1931, to August, 1931, inclusive, the corresponding average monthly import figure was 246,367 metric tons.

asked the Secretary for Mines the approximate tonnage of coal exported to Germany in 1930, 1931 and 1932, respectively, for bunker and other purposes outside the Customs area; and whether he is satisfied that the increased competition for this market which may follow the conclusion of the Anglo-German trade agreement will not result in any reduction of the proportion of British coal purchased for such purposes?

The quantities of United Kingdom coal and coke imported into the free harbour area in Germany and those used for German and foreign bunkers were, for the first 11 months of 1932, at the rate of 81,000 tons per month. No accurate ascertainment for an earlier period is available. The answer to the second part of the question is in the affirmative, but my hon. Friend may rest assured that the position will be closely watched as we anticipated in signing the agreement that we should secure an increase in our total sales of coal and coke to Germany of at least 80,000 tons a month.

In the event of the proportion of British coal imported into these areas showing a reduction, what steps will be taken by His Majesty's Government?

In that case, I would remind the hon. Member that three months' notice only is required to terminate the agreement.

May we take it that the hon. Gentleman rather anticipates a danger of a reduction in the amount exported for bunker purposes?

The hon. Gentleman must take what I have said in answer to the question put to me. I am not responsible for the question, but only for the answer.

asked the Secretary for Mines whether all the tests on automatic gas detectors have been concluded; whether he has yet received reports; and whether copies have been supplied to the Miners' Federation and the producing firms?

The trials of the Ringrose Alarm at Mosley Common, Houghton Main and Waun Llwyd Collieries have been concluded. I have received reports from the committees responsible for the two first-mentioned, and I hope to receive the third report in the course of the next week or two. I will decide in what way the reports will be published when I have had an opportunity of considering all three of them together.

Will the Miners' Federation of Great Britain and the producing firms be supplied with copies; and is it the hon. Gentleman's intention to discuss the question with the Miners' Federation and the other parties concerned before the publication of the reports?

I think it would be much better for all parties concerned if the three reports were considered together. Perhaps the hon. Member will put down a question later, and I will then decide the particular form in which all parties concerned can best be informed of the results.

asked the Secretary of State for Dominion Affairs if he can now make any statement as to the future of the Empire Marketing Board?

I am not in a position to add to the answer which I gave on 3rd May to a similar question addressed to me by the hon. and gallant Member for Blackpool (Captain Erskine-Bolst) of which I am sending a copy to the hon. Member.

Having regard to the far-reaching effects of the Ottawa Agreements, will the right hon. Gentleman say whether certain activities of the Empire Marketing Board may now be considered redundant; and whether some economy may not be made?

The hon. Member could not have followed the details of the Budget or he would have observed that there was no provision for the Empire Marketing Board.

May I ask whether the work of this board in the past has not been very valuable to the whole of our Imperial trade; and what does the right hon. Gentleman propose in place of the board?

I not only think that it has been of considerable advantage to the Empire, but at Ottawa I intimated on behalf of the Government that we were prepared to continue its functions until September. We urged its continuance, but the Dominions took a different view.

Does the right hon. Gentleman's supplementary answers mean that the Empire Marketing Board is to be discontinued?

No. The supplementary answers indicate that the committee, of which the right hon. Gentleman will be aware, which is considering the whole question, do not recommend in their report the continuance of the board, but the whole report is now a matter for consideration by the Government.

Did not the May Committee also recommend that the board should be abolished on the ground of economy?

There have been many things since the May Report.

asked the Secretary of State for Dominion Affairs if he is now in a position to state if the Canadian tariff board have yet some to a decision regarding the commodities which it has been asked by His Majesty's Government to review under Article 13 of the Ottawa Trade Agreement?

I would refer the hon. Member to the reply which I gave to a similar question by the hon. Member for Birkenhead East (Mr. White) on 2nd May. The Canadian Tariff Board took up its duties on 1st May only, and has not yet, I understand, considered the matters referred to by the hon. Member.

Is it the right hon. Gentleman's intention to make any representations in this matter, having regard to the fact that the undertaking in the agreement was that the tariff board should be set up forthwith and that there has been a lapse of nine months?

The hon. Member apparently misunderstands the situation. Representations on the matters to be considered by the tariff board have already been made, and the tariff board sat on 1st May. Obviously, if they are considering these representations, and the case presented by the British manufacturers, it would be unwise for me to go into it at this stage.

asked the President of the Board. of Trade the value of the imports from Denmark of dairy machinery of the description specified in the Danish Agreement during the years 1930, 1931 and 1932?

The precise information desired by my hon. and gallant Friend is not, available, but the total declared value of the imports into this country of all descriptions of dairy machinery and parts thereof registered during the years 1930, 1931 and 1932, as consigned from Denmark (including the Faröe Islands) was £33,406, £36,396 and £25,363, respectively.

Is it a fact that a considerable amount of this dairy machinery which is imported from Scandinavia could be made in this country, if proper encouragement were given to our home manufacturers?

asked the President of the Board of Trade whether, in view of the fact that the United States of America have increased the duties on imported leathers from 15 per cent. to 30 per cent. ad valorem, he will say whether duties have been increased since 1st April on any other kinds of manufactured goods imported from this country; and, if so, to what extent?

I understand that by a recent Customs decision certain classes of leather formerly dutiable at lower rates are now regarded as subject to duty at 30 per cent. ad valorem under paragraph 1530 (d) of the United States Tariff. The increase of duty results solely from a change in the interpretation of the tariff, and not from any change in the tariff itself. Such interpretations, which are decided by a judicial procedure and may involve either reductions or increases of duty, are issued frequently, but I have no details of any other such changes since 1st April.

Is the right hon. Gentleman aware that this increase of 15 per cent. took place on the very day that the proposed tariff truce was announced; and will he make strong representations that this increase is not consistent with the spirit of the proposed tariff truce?

I was not aware that it had been announced on that day, but certainly it would be contrary to anything in the nature of a tariff truce to alter the tariff after the truce had been declared.

But is the right hon. Gentleman not aware that the hon. Member is an ardent supporter of protection and tariffs?

asked the President of the Board of Trade if his attention has been drawn to the currency regulations issued on 1st March by the German Ministry of Trade, whereby German exporters are enabled to quote very low prices for German goods because of the provision whereby they are permitted to recoup themselves by using 60 per cent. of the foreign currency in which they are paid for the purchase of German bonds in London and New York, and their subsequent sale in Germany on terms which afford them a large profit; and what action he proposes to take to protect British interests?

Under the German regulations for controlling foreign exchange, permission has for some time past been obtainable in special cases to employ part of the proceeds of exports in the manner indicated in the question, and I understand that the conditions applicable were somewhat modified at the beginning of March. The position is being carefully watched.

asked the President of the Board of Trade if, before any invitation to a joint conference is issued by His Majesty's Government to the representatives of Japan, he will consult all the cotton and other trade interests concerned in this country?

As I explained to the House last Tuesday, I have asked the Japanese Ambassador to put certain suggestions before His Government and I am now awaiting his reply. I can assure my hon. Friend that I shall not fail to consult fully at all stages the cotton and other trade interests concerned.

asked the President of the Board of Trade if he is yet able to announce any action with respect to the West African Colonies and the Anglo-Japanese treaty?

I hope to be able to make a statement in the course of the next few days.

asked the President of the Board of Trade whether he is now in a position to make a further statement in respect to an international review of the question of the Suez Canal charges?

No, Sir. I can add nothing to my answer of 23rd March.

asked the President of the Board of Trade whether, in the terms of any new trading agreement, he will reserve to this country the right to alter any concession in the event of a foreign contracting country depreciating its currency during the operation of the agreement?

I cannot now anticipate what provision it may be necessary to include in any future trade agreements entered into by His Majesty's Government, but I have noted my hon. Friend's suggestion.

asked the President of the Board of Trade how many trade treaties containing most-favoured-nation clauses that could not be denounced within six months are now in existence, and with what countries?

I will circulate a list in the OFFICIAL REPORT.

asked the President of the Board of Trade what quota restriction is imposed by Denmark upon the importation there of British typewriters; whether any similar quota is imposed on foreign typewriters; whether either quota has been altered in any way during the preceding 12 months and to what effect; and whether any alteration will take place by the terms of the proposed trading agreement?

The Danish import control regulations do not involve the allocation of definite quotas to the various supplying countries.

asked the President of the Board of Trade if he can now state what has been the result of the representations made by him to the French Government with regard to tariff discrimination against this country as compared with Belgium so far as importation into France of hat leathers is concerned?

A Bill has been introduced in the French Legislature to give the French Government power in certain circumstances to reduce the import turnover taxes on foreign goods to their former level. This would, I understand, enable the French Government to reduce the import taxes on United Kingdom goods to 2 per cent.—the rate at present applicable to Belgian goods.

asked the President of the Board of Trade whether he has yet received any reply from the French Government to his representations on the subject of the French discriminatory surtax of 15 per cent. levied on British imports into France; and what is the nature of the reply, if any?

I have at present nothing to add to my replies to previous questions on this subject, but the matter is being pursued.

In view of the recognition that the present treatment by France of this country is incompatible with the most-favoured-nation treatment, will the right hon. Gentleman consider using his powers under the Import Duties Act by way of retaliation;

We have considered what has been done and the necessary representations have been made, and I hope that they may be fruitful.

Will the right hon. Gentleman bear in mind that it is now a considerable time since those representations were made and that apparently France has done nothing at all?

As we have no most-favoured-nation treaty with France are we not free to discriminate against them?

Is not the inevitable result of the Government's tariff policy that retaliation leads to retaliation?

asked the President of the Board of Trade whether in view of the adverse trade balance which exists between Great Britain and Spain, he proposes to give notice to terminate the existing trade agreement with Spain and to negotiate another which will be more favourable to Great Britain?

Denunciation of the existing commercial treaty with Spain, which secures various benefits to United Kingdom goods in Spain, is not a necessary preliminary to further commercial negotiations between the two countries. The possibility of initiating such negotiations at a favourable opportunity will be borne in mind, but I cannot at present say how soon such an opportunity is likely to arise.

Is the right hon. Gentleman aware of the grave disability which the coal export trade of this country suffers with regard to trade with Spain?

That does not arise out of this question.

asked the President of the Board of Trade whether he has considered the memorandum issued by the Shanghai customs house, and published on 21st March, entitled "Amplification of the regulations governing the marking of foreign goods with the country of origin"; and whether he proposes to consult the British industries concerned as to the practical difficulties in the way of complying with the regulations of the Chinese customs?

The answer to the first part of the question is in the affirmative. As regards the second part, I have received representations on this subject from the London Chamber of Commerce and other trade bodies. These have been conveyed to His Majesty's Minister in China, and he has been instructed to bring to the notice of the Chinese Government the difficulties apprehended by United Kingdom traders. I may add that the Chinese Government have now authorised the postponement of the date of coming into force of the Regulations to 1st January, 1934, and there is good reason to hope that they will shortly sanction the use of English or French descriptions where the use of Chinese would cause difficulties.

asked the President of the Board of Trade what action he proposes to take, in view of the Ceylon Government's refusal to adopt the recommendations of the Ottawa Conference with regard to Imperial preference?

The failure of the State Council to approve certain proposals put before them by the Board of Ministers in pursuance of the Ottawa Agreements is a matter for the Governments concerned, namely, certain Dominion Governments and the Government of India.

Is not the failure of Ceylon to adopt the agreements a breach of the recommendations of the conference?

That is a matter for the Dominions Governments and the Government of India.

Surely it affects this Government?

No, my hon. and gallant Friend is mistaken. The Ottawa Agreements do not affect this Government in that sense.

asked the Financial Secretary to the Treasury whether he is aware that timber imported duty free into the United Kingdom for use in building or fitting ships cannot be moved from the registered shipyard for dressing and manufacture without the payment of duty, whereas the foreign dressed and manufactured product enters duty free; and whether, in order to give the British manufactured product equality of treatment, he will instruct the Commissioners of Customs and Excise to give effect to the provisions of Section 11 (2) of the Import Duties Act, 1932, relating to drawback?

Under Section 11 (1) of the Import Duties Act, goods may be imported duty free only if consigned direct to a registered s1hipbuilding yard for the purpose of the building, repairing or refitting of ships in that yard and the exemption from duty does not extend to goods removed from the yard for use in the manufacture or preparation of shipbuilding material elsewhere. As regards the second part of the question, I would remind my hon. and gallant Friend that the Commissioners of Customs and Excise have no power to pay drawback on goods removed into such yards in the absence of a drawback order made on the recommendation of the Import Duties Advisory Committee in respect of goods of that class or description. There is no such order in force in respect of the goods he has in mind.

Does not the hon. Gentleman see that in enforcing this Act he is placing a premium on foreign labour, and does he not think that the unemployed in this particular industry should be encouraged and not discouraged?

This is a matter for the Import Duties Advisory Committee, and I would inform my hon. and gallant Friend that the parties interested in the question have, up to the present, laid no specific proposal before that committee. It would naturally be considered if they did so.

asked the Secretary to the Overseas Trade Department what was the position of the export credits scheme as at 31st March, 1933, stating the total amount of the advances that have been made under that scheme to exporters, between what dates these advances were made, how much of that total amount has been repaid, how much of it has been written off as irrecoverable, and how much of it is still outstanding?

As the answer is long and contains a number of figures I will, with the right hon. Member's permission, circulate it in the OFFICIAL REPORT.

Can the hon. and gallant Gentleman give me particulars as to the amounts outstanding with regard to Russia and whether any of those liabilities have been written off?

That would require a separate question.

asked the President of the Board of Trade whether he is aware that a meeting of the Stoll Theatres Corporation, Limited, was held on 25th April, called by some 400 holders of 370,000 shares, following the refusal of the chairman to give at the last annual meeting information as to the losses of the subsidiary companies and other matters in the auditors' certificate; that although the resolutions moved at that meeting requiring the directors to give the information were actually carried on a show of hands, the chairman declared the resolutions to be lost and declined either to give the figures of the voting or to allow a recount or the appointment of tellers; and if he will inquire into the matter with a view to amending the Companies Act, 1929, or otherwise putting a stop to the continuation of such practices?

My attention has been drawn to a newspaper report of the meeting to which the hon. Member refers. According to that report each extraordinary resolution moved at the meeting was lost both on a show of hands and by a large majority on a poll demanded by the chairman. I have in any case no powers to inquire into circumstances of the kind suggested by the hon. Member, but, if he has any specific proposals to make as to the amendment of statutory requirement regarding subsidiary companies, they will be noted for investigation when the amendment of the Companies Act is under consideration.

If I send some information to the right hon. Gentleman will he consider it?

Certainly.

asked the President of the Board of Trade why persons in charge of and second hands of fishing vessels over 25 tons are required to hold a Board of Trade certificate of competency, while persons in charge of and mates of cargo steamers operating within home-trade limits are not required to hold such certificates?

The requirements referred to in the question are statutory and of long standing. A number of fishing vessels make voyages extending far beyond the coasting limits.

May I ask whether the home trade does not include voyages to Northern Europe?

Yes, but a certain number of the fishing vessels do their fishing far outside the home-trade limits both north and south.

asked the President of the Board of Trade how many vessels under the British flag employed on coastwise traffic have no British certificated officers on board; and how many vessels under the British flag in all parts of the world have no British certificated officers on board?

I regret that this information is not available.

asked the President of the Board of Trade how many British certificated officers of the merchant navy are unemployed?

I regret that I am unable to give the desired information.

Will not the right hon. Gentleman consider having a Marine Department in his office to advise him in these matters?

I believe that the information for which my hon. and gallant Friend asks can be obtained from some of the service organisations, but we do not necessarily keep these records at the Board of Trade.

Surely the Marine Department of the Board of Trade ought to have some knowledge of the number of certificated officers of the Mercantile Marine who are out of posts, and that it ought to facilitate giving these men posts?

asked the Secretary of State for Scotland if he is aware of the increase in the spread of bracken and the consequent reduction in hill grazing and sheep stocks in Scotland; and whether, in order both to encourage home production and to reduce unemployment, he will take immediate steps to organise a wide-spread bracken-cutting scheme?

I am aware that bracken has increased in recent years and that any extension of this weed is likely to reduce the productivity of hill grazings. As the hon. Member is no doubt aware, the elimination of bracken, growing on a farm at the commencement of a tenancy, is an improvement for which a tenant is entitled to compensation from his landlord. I am doubtful, in view of the difficulties involved, whether a general scheme of bracken-cutting is feasible as a means of unemployment relief.

asked the Secretary of State for Scotland if he is aware that the rents charged on the smallholding estate at Thirdpart, Fife, are excessively high as compared with the rents charged on adjoining farms and inequitable as between different holdings on the estate, and that two petitions from the holders have been presented to the Department of Agriculture requesting general revision of rents; and whether, in the circumstances, he will cause a special inquiry to be held with a view to adjusting the rents of all the holdings to an equitable level?

I have no information regarding rents charged for farms adjoining the smallholdings at Third-part. The tenants at Thirdpart are entitled to have their rents revised periodically by the Land Court, and I find that, of 15 holders who have qualified for revision of rent, four have exercised their right by applications recently heard by the Land Court and consideration of applications now made in the other cases is pending. In these circumstances I am not satisfied that it is necessary to hold the special inquiry suggested in the question.

Does not the right hon. Gentleman think that it is imposing an impossible task upon the Land Court to reduce one or two rents in accordance with the rules, and the seven-year rule in particular, while leaving other rents high; and, in view of that difficulty, will he not reconsider his, decision?

The Land Court was established by Parliament for an express purpose; it has great experience in settling these matters, and I feel that we can leave them fairly in their hands.

asked the Secretary of State for Scotland if he can now make any statement with regard to the Agricultural Credits (Scotland) Act, 1929?

The corporation has appointed its manager and secretary and I understand that it will intimate shortly its permanent address. Further announcements will be made by the corporation as soon as it is in a position to receive applications for loans.

Is not the right hon. Gentleman aware that for three years English farmers have had the advantage of their Act, and will he take steps to see that this farce in regard to Scotland is ended?

I am afraid that I have no power to take further action in this matter. Progress must rest entirely with the corporation.

asked the Lord Advocate if, arising out of the prosecution against Albion Greyhounds (Glasgow), Limited, for using a totalisator, which originally came before the court on 27th March and has again been adjourned until 17th May, he can state whether, in the meantime, the totalisator in question is being allowed to be operated?

Yes, Sir.

Do I understand the hon. and learned Gentleman to say that the totalisator is still being operated?

Yes, Sir.

asked the Minister of Agriculture if he is aware that the veterinary inspector of Glasgow, in a report to the Markets Committee, states that no less than 14.5 per cent. of milk samples tested by him contained virulent tubercle bacilli, that many infected cows are sent, to the city market for sale, and that nearly 9,000 bovine consumptives remain undetected in Scotland; and what measures are to be adopted to ensure greater efficiency in working the Tuberculosis Order of 1925 pending the institution of national control of milk supervision?

I have seen the report to which the hon. Member refers, and understand that the Department of Health for Scotland hope to publish shortly the results of a recent investigation on this subject carried out in the four large cities of Scotland. A Committee of the Economic Advisory Council is now considering what practical measures can be taken to reduce the incidence of tuberculosis (as well as of other diseases) among mulch cattle in this country, including any changes desirable in existing administrative practice; and the hon. Member may rest assured that the recommendations of that Committee upon this difficult question will receive the most careful consideration.

asked the Secretary of State for Scotland the number of deaths during 1932 registered at the respective registrars' offices as having died while under anaesthetics at the Royal, the Western, and the Victoria Infirmaries, Glasgow?

According to the registrars' returns, the numbers of deaths registered in 1932 as having occurred in the institutions mentioned during, or following upon, the administration of anaesthetics, were respectively as follows: Royal Infirmary, 29; Western Infirmary, 26; Victoria Infirmary, 6.

asked the Minister of Pensions whether he will state the total number of pension claims that have been admitted outside the seven years' time-limit?

The late applications which have at any time in past years been recognised numbered up to the end of March last 2,745, while a further 721 cases were found to require no more than medical or surgical treatment.

asked the Minister of Pensions the number of surgical boots issued to pensioners for the six months ended 30th September, 1932, and for the six months ended 31st March, 1933; and what saving has accrued to his Department by the number of pensioners' own boots that have been fitted with suitable adaptations where previously surgical boots had been supplied at the expense of the Ministry?

During the six months ended 30th September last 6,294 surgical boots were issued to pensioners. During the succeeding six months to the 31st March of this year 6,325, a larger number, were issued. The records of the Department do not enable me to give the information asked for in the last part of the question.

Will my right hon. and gallant Friend consider the advisability of reverting to the old custom of giving surgical boots instead of adapting these ordinary ready-made hoots?

I am very glad that the hon. Member has given me an opportunity publicly to contradict a misapprehension under which he is suffering. More surgical boots have been supplied than before, and the rule has never been altered.

asked the Secretary of State for the Home Department if his attention has been called to recent instances where the police have obtained evidence to justify criminal prosecutions by acting in disguise; and whether this action has his approval?

I have seen references in the Press to three cases in which objection was taken, apparently by the defence, to the methods adopted in obtaining evidence in support of the charge. So far as I am aware no adverse comment was made by the Court. In one of the cases the proceedings were at the instance of the Director of Public Prosecutions. It is sometimes known that offences are being committed, but proof may be obtainable only by resorting to a subterfuge. Whether such methods are justified must depend on the circumstances of the individual case, and I have no doubt that the possibility of unfavourable comment by the Court is sufficient to check any abuse.

asked the Home Secretary whether, in view of the withdrawal of the Dog Racing (Local Option) Bill, he intends to introduce a Bill on behalf of the Government to deal with this question?

There is no prospect of this subject being considered for inclusion in this Session's programme of legislation.

In view of the great uncertainty which exists throughout the country on this question, and its effect on unemployment, will the Government announce their policy at the earliest possible moment after having examined the Report of the Royal Commission?

Oh, yes, Sir.

asked the Secretary of State for Foreign Affairs when the advisory committee of 21 of the League of Nations concerning affairs in the Far East last met, and what the result of its deliberations has been so far?

I have been asked to reply. The League of Nations Advisory Committee of 21 met last on the 28th March. As regards the result of its deliberations my right hon. Friend has nothing to add to the information given in the reply to the second half of the question put by my hon. Friend on the 25th April.

Clan the hon. and gallant Gentleman say whether it is likely to meet in the near future?

I understand there are two sub-committees. One is likely to meet very soon.

asked the Minister of Agriculture whether he is yet in a position to make any statement with regard to the completion of an agreement for the quantitative regulation of fish imported into this country from Germany, Denmark, Norway, Sweden and Iceland?

An agreement on the quantitative regulation of the imports of fish from Denmark has already been made, the, particulars of which are given in Article 5 of the Trade Agreement recently presented to Parliament. Negotiations with the other countries referred to in the question are proceeding.

asked the First Commissioner of Works whether there is any probability that any scheme for the construction of new Government buildings in Edinburgh may be approved in the near future; and whether he sees any prospect of agreement among the various persons or bodies in Edinburgh whose opinions are being consulted?

I am not in a position to give any definite answer to the first part of the question. All I can say is that I have sought the best advice possible and am now hopeful of some agreement being reached.

Is it the case that things are being held up by the inability of the people in Edinburgh to agree, and, if their differences cannot be composed, will the Government produce a scheme of their own in view of the urgency of the matter?

I think the Chancellor of the Exchequer explained that it is not exactly a question of urgency, but it will take some time to work out a new plan and new designs, and until the questions of siting and accommodation and the nature of the buildings have been agreed wall the various people in Edinburgh, there is no real hurry.

asked the Financial Secretary to the Treasury the number of indoor and outdoor staff of the Customs and Excise Department as at 1st April in each of the following years: 1914, 1919, 1924, 1929, and 1933?

As the answer involves a number of figures I will, with the hon. Member's permission, circulate such as are available in the OFFICIAL REPORT.

asked the Chancellor of the Exchequer whether the proposed duty on British sparkling wines will apply to wines made in country districts from vegetables such as sugar beet, potatoes, dandelions, and gooseberries?

The duty applies to all British sparkling wines sent out from the premises of a licensed maker for sale, or from the premises of any person who has rendered still British wines sparkling. If my hon. Friend will send me particulars of any case in which there may be doubt I will have inquiries made and let him have a definite answer.

Do I understand that, if I send my right hon. Friend a sample of these wines, he will taste them and give me a definite answer?

asked the Chancellor of the Exchequer whether, in the forthcoming legislation to deal with co-operative societies, he will insert provisions to put an end to the advantage now enjoyed by these societies over ordinary traders in tendering for Government contracts by reason of their paying no income Tax on trading profits?

My hon. Friend seems to me to be putting forward merely a particular instance of a general contention. At present I can only ask him to await the proposals which, as I said in my Budget speech, must in due course be embodied in this year's Finance Bill.

May I ask whether, in point of fact, co-operative societies under the Industrial and Provident Societies Act are not violating the law in dealing with people outside their own society?

I do not think they are violating the law.

asked the Financial Secretary to the Treasury what would be the estimated annual saving that would accrue from a repeal of Section 28 of the Finance Act, 1931?

The average annual cost of the staff engaged on the administration of the provisions of the section referred to is approximately £6,000. I would, however, remind my hon. Friend that, as I stated in a reply to a question in this House on the 31st October last, the information derived from the particulars of the transfers of land is required for various purposes and is of considerable value. In these circumstances, the real effect of the repeal of the section would be not a saving but an appreciable loss.

asked the Chancellor of the Exchequer if he can state, approximately, the number of persons assessed to Income Tax for the year 1932–33; and what proportion of these were exempted from taxation as a result of allowances and reliefs?

I regret that I am not yet in the position to furnish Estimates for the year 1932–33, but my hon. Friend will find estimates for the year 1931–32, in which year the exemption limit and allowances were the same as in 2932–33, in Table 43 on page 66 of the recently published Seventy-Fifth Report of the Commisisoners of Inland Revenue (Command Paper No. 4196).

asked the Financial Secretary to the War Office whether any buildings, equipment, or uniform have at any time been lent to members of the Imperial Legion by his Department in any part of the country; and, if so, will he state under what authority it was lent?

I have now ascertained that the Imperial Legion has been allowed to use a room in the Stretford Road Drill Hall, Manchester,

Can the hon. Gentleman say who gave permission for the use of this hall?

The local authority.