asked the Financial Secretary to the Treasury whether he is aware that the Customs and Excise office at Leeds refused exemption from Entertainments Duty in respect of a concert for the benefit of boys in the junior Bible class and cricket club combined belonging to St. Luke's Church, Harrogate; and, as the boys in this class are of ages from 12 to 16 years, and only three of them are working, two earning 10s. a week and the other 12s. a week, he can say why, under these circumstances, the concert to raise funds for both the Bible class and cricket club was not exempted from Entertainments Duty as being philanthropic and charitable work?

I understand that exemption from Entertainments Duty was applied for in respect of a concert promoted by the St. Luke's Church junior Bible class cricket club in aid of its own funds. In these circumstances the proceeds of the concert could not be regarded as devoted to philan- thropic or charitable purposes, and exemption from Entertainments Duty could not, therefore, be granted.

asked the Chancellor of the Exchequer whether he is aware that the Controller of Stamps of the Inland Revenue is contending that advances by a parent company to subsidiary companies attract ad valorem duty at 2s. 6d. per cent, under Section 8 of the Finance Act, 1899; whether he is aware that many industrial undertakings now comprise a holding company which raises capital from the public by the issue of shares and debentures, on which stamp duty has been paid, and in turn lends to its subsidiary companies the money which they require; and whether he will take the necessary steps to prevent similar demands being made in the future?

The liability to duty under Section 8 of the Finance Act, 1899, of loan capital of companies depends on the character, and not on the source, of the borrowing. It follows that if the loan is of the kind that comes within the Section liability will attach notwithstanding the fact that the loan may be made to a company by another company which stands to it in the relation of parent or holding company.

asked the Chancellor of the Exchequer the taxation per head of the population of Great Britain, the United States of America, France, and Germany, respectively?

The information asked for is contained in the following statement, but I ought to remind my hon. Friend that a calculation of this kind cannot afford a reliable comparison of tax burdens.

• Taxation per head (National only).
• United Kingdom, 1933–4—£1d 10s. 6d.
• United States,^* 1933–4—$18.47.
• France, † 1934—Frs. 1105.81.
• Germany,‡ 1933–4—Rm. 105.99.
• ^*Federal taxation only.
• †Including the revenue of the Autonomous Sinking Fund.
• ‡Including the taxes raised by the Reich of which the proceeds are assigned in part to the States, but excluding the taxes raised by the States themselves.

asked the Financial Secretary to the Treasury if he will give a list of birds the plumage of which has been illegally imported and confiscated under the Importation of Plumage (Prohibition) Act, 1921, during the period 1st April, 1933, to 30th September, 1933, with the approximate quantity of plumage involved in each case?

The following is a list of birds, the plumage of which was illegally imported and was confiscated by the Customs Authorities under the Importation of Plumage (Prohibition) Act, 1921, during the period 1st April, 1933, to 30th September, 1933, together with the approximate quantity of plumage involved in each case:—Name of Bird and Approximate Quantity of Plumage.

asked the President of the Board of Trade the latest available figures of the annual consumption of milk for domestic purposes in Great Britain; and the estimated total consumption in quarterns of bread, together with the amount of money annually expended on milk and bread, respectively?

Precise information regarding the consumption of milk for domestic purposes and of bread in Great Britain is not available. According to estimates made by the Ministry of Agriculture, the quantity of liquid milk available for consumption as such in 1930-31 amounted to about 950,000,000 gallons. On the basis of such information as is at present available, the consumption of bakers' bread in 1930 may be estimated at between 1,600 and 1,700 million 4 lb. loaves. The average retail price in 1931 of milk was 6d. per quart, and of bread was 7d. per 4 lb. loaf.

asked the President of the Board of Trade if he can now make any further statement with regard to the French surtaxes on British goods?

Discussions are taking place with the French Government, but I am not yet in a position to make a statement on the subject.

asked the Minister of Health how many persons born in France, Germany, Italy, Switzerland, Belgium and Russia were resident in London at the date of the 1931 Census?

The following are the best figures available in reply to the question. They relate to persons enumerated, including both residents and visitors, since figures distinguishing residents have not been separately tabulated for this area: