asked the Secretary of State for War whether any steps are taken to prevent mental deficients and other categories exempt from the Armed Forces from joining and retaining their connection with the Home Guard?

Volunteers for the Home Guard are registered at the local police station in the first instance, and, if they are considered suitable for enrolment, they are interviewed by the unit commander. Home Guards can, of course, be of a lower medical standard than regular soldiers, and I think that commanding officers can be relied upon to accept only such men as are fit to perform Home Guard duties.

Is the Minister aware that no method is in existence up to the present for finding out whether certain persons are mentally deficient or not; and is he aware that practically all the mentally deficients are properly registered, and that a scheme should be evolved whereby officers of the Home Guard could be put in touch with those registers?

All available information is obtained.

asked the Secretary of State for War whether he has considered the number of members of the Army who have been discharged on medical grounds, in comparison with the number passed fit for service by the medical boards; and whether he is satisfied that those boards are functioning properly?

In the majority of cases where men have been discharged from the Army on medical grounds within a short time of enlistment it has been found that the effect of a disability noted and recorded by the medical board has been more severe under Service conditions than was expected. There are other men who, with the same or an even greater disability, stand up perfectly well to Service conditions and may subsequently be raised to a higher grade. I am not aware of any evidence to show that these boards are not, in general, functioning properly.

Has the Minister compared the figures of discharges from the Army on medical grounds in this war with those of the last war, and is it not possible that the number is greater on this occasion?

So far as I know, that comparison has not been made.

asked the Secretary of State for War whether he is yet in a position to give a detailed account of the application of the scorched earth policy in Malaya and, in particular, whether the Seremban tunnel and the Enggor bridge were destroyed; and whether references in the communiqués to the bombing of the marshalling yard at Gemas means that the Japanese are using the railway?

I am not yet in a position to give a detailed account of the application, of the scorched earth policy in Malaya. It is known, however, that both the East and West coast branches of the railway were blocked or destroyed at a number of points, and in particular that the Enggor bridge was demolished, the tunnel north of Kuala Lumpur blocked, and all large bridges blown up north of Seremban. No information is available as to the Seremban tunnel. There is no evidence that the Japanese are using the railway.

Was the same policy applied to the boats along the coast of Malaya, or were they used by the Japanese to invade Singapore?

As many boats as could be found were destroyed, but there is an enormous quantity of boats in every creek.

Will the Minister ascertain whether the Seremban tunnel really has been blown up?

Yes, Sir.

asked the Secretary of State for War whether the original plans and dispositions prepared by Sir Alan Cunningham for the relief of Tobruk were carried out; and whether General Auchinleck expressed complete satisfaction with them?

It would not be in the public interest to discuss the authorship and execution of military plans when operations are still in progress in the theatre of war concerned.

Is it not a fact that General Cunningham's anticipations of the probable course of the battle were far more accurate than those of the military spokesman in Cairo or of the Minister of Defence in London?

I can only repeat my previous answer.

asked the Secretary of State for War whether he is aware of the shortage of musical instruments, especially in isolated Auxiliary Territorial Service posts; and whether the welfare officers are granted funds enough to supply them?

The difficulty in satisfying all demands for musical instruments for dance bands and orchestras is due to shortage of supply and not to lack of funds. I am not aware however of any applications by Auxiliary Territorial Service units which have had to be refused.

asked the Secretary of State for War whether he is aware that a War Office motor lorry, driven by a War Department driver, was involved in an accident at Atherton, on 10th August, 1941, when it ran into a private motorcar, causing damage to it and injuring its driver; that a claim for damages has been sent to his Department, but this has been refused because it is alleged the War Department driver was using the vehicle for his own purposes at the time of the accident; that this action is causing concern as the public feel they are entitled to protection in cases of this kind; and will he take steps to cover such claims?

The policy with regard to the grant of compensation in such cases as this is as stated in the answers given to my hon. Friend the Member for Lincoln (Mr. Liddall) on 22nd April, 1941, and to my Noble Friend the Member for South Dorset (Viscount Hinchingbrooke) on 24th June, 1941. It is not a policy peculiar to my Department but is common to all public Departments. The circumstances of the present case have received careful consideration, but I regret they are not such as would permit the grant of compensation.

I understand from the reply that the facts as stated in the Question are not disputed—that it was an Army lorry, driven by a gunner in the Army that caused the accident. Is not the hon. Gentleman aware that this will cause great consternation to the public, that although a man is doing wrong they are not to get any compensation? This is a serious matter and must be examined further than has been the case up to the present.

The principle adopted by all Government Departments is that in circumstances under which, if the Government had been a private employer, it would have been legally liable for the torts of the driver, compensation is considered. This is not a case in which a private employer would have been considered liable.

Is it not a fact that military authorities are very differently placed as compared with private employers in preventing improper use of their vehicles by their servants?

Yes, Sir. Disciplinary action has been taken.

I beg to give notice that as this matter is so important I shall raise it on the Motion for the Adjournment.

asked the Secretary of State for War whether a decision has yet been taken with regard to the formation of an Irish Brigade for service in the British Army, and, if so whether he will give the widest publicity to the fact that such a unit is in existence?

I regret that I am not in a position to make a statement on this subject at the present time.

Is it a fact that of the first 11,000 recruits in Northern Ireland 8,000 came from the South, and would it not be a good thing to canalise that line of supply so that they can be together?

What is the hon. Member's ground for the statement in his Supplementary Question?

asked the Secretary of State for War what figure of the total casualties during the recent battle in Libya, amounting to 18,000 killed, wounded and captured, represented those killed?

2,908 out of the 18,000 are known to have been killed.

asked the Secretary of State for War whether he will give an estimate of the number of officers, now liable to be called up under the National Service Acts, who were granted the distinction of retaining commissioned rank at the conclusion of the last war?

It is impossible to give even an approximate estimate of the number of ex-officers affected. It is known that up to May, 1920, 162,313 officers demobilised after the last war were allowed to retain rank; but there is no record of their subsequent careers. Many of them will by now have passed the age of liability for service, some will have died or become medically unfit and others may have joined the Territorial Army or other branches of His Majesty's Service.

asked the Secretary of State for War whether he will explain the status of those officers on the Army Officers' Emergency Reserve whose services were declined on medical grounds, but who are now liable to be called up under the National Service Acts; and, in particular, whether they will again be subject to medical examination?

A member of the Army Officers' Emergency Reserve whose services have to be declined on medical grounds has no claim to be exempted from the statutory medical examination under the National Service Act. The fact that he is not in a high enough medical grade for employment as an officer does not necessarily mean that he is unfit for national service in some other capacity.

asked the Secretary of State for War whether he is aware that many would-be transferees from the Army to the Royal Air Force, who were accepted by the latter and whose transfers have now been suspended by the Army Council, have spent months in trying to equip themselves for their new duties and have at the same time lost opportunities of promotion in the Army; and whether, in view of these facts, transfers from the Army to the Royal Air Force will be resumed at an early date?

The recent decision to suspend transfers to the Royal Air Force for air crew duties was taken in the interests of the Service. I greatly regret the disappointment caused to those whose transfers have not been completed. There is no reason, however, why they should have lost promotion in the Army, and I am sure that the great majority recognise that such transfers are not suspended without very strong cause.

Is the hon. Gentleman aware that many of these men were told that as they were shortly to be transferred to the Royal Air Force for new duties, there was no point in giving them that preferment in the Army which they would otherwise have received; and would he consider the possibility of agreeing to the transfer of all those accepted by the Royal Air Force up to a certain date, say, up to the end of November, for example?

No, Sir. I am afraid permission cannot be given at the present time. I am informed that the soldiers concerned have not suffered in the way of promotion, but, if the hon. Member has any example to the contrary, I should be very glad to investigate it.

asked the Secretary of State for War what organisation now carries out the work of tracing missing British soldiers which, in the last war, was the duty of an inter-departmental committee under the Foreign Office; and to whom should relatives apply?

I would refer my hon. and gallant Friend to the reply given to my hon. Friend the Member for Denbigh on 19th December, 1941, in which full details of the organisation for tracing missing British soldiers were given. As regards the second part of the Question, there is no need for relatives to apply for inquiries to be set on foot. When a soldier is reported missing, a notification to his next-of-kin is sent out with a leaflet explaining the steps which are taken to trace missing personnel.

Is the hon. Gentleman satisfied that this organisation is functioning properly, as numbers of relatives have to wait for months and months without getting information? Would he also say what is the function of the Red Cross Society in this matter?

All that is set out in the answer to the previous Question. The Red Cross, of course, carries a responsibility. I am quite satisfied that the organisation is doing all that can be done in this matter.

Who is really responsible? Is it the Red Cross or a Department of the War Office?

The War Office.

Why is the Red Cross meddling with it?

asked the Secretary of State for War whether he can give any information in connection with the case against a lieutenant-colonel, two soldiers and a firm of Army contractors brought before a court-martial, on Saturday, 31st January, when allegations were made against the contractors and the two soldiers of bribes given and received and against the colonel for burning a number of the contractor's forms, and other charges of stealing War Department oil?

The lieutenant-colonel referred to was acquitted on three charges of stealing War Department oil and the finding of the court has not yet been promulgated on another charge of not having ensured that proper inquiry was made into allegations of overcharging by a contractor and of having improperly instructed an officer under his command to destroy documents which would have been material documents for the investigation of these allegations. This other officer was himself acquitted on four charges of stealing War Department petrol, and the finding has not yet been promulgated on two other charges against him of not having brought the allegations against the contractor to the lieutenant-colonel's notice and of having permitted clerks in his office improperly to alter and sign requisition forms for transport. Three other ranks were also tried by Field General Court-Martial on various connected charges. Two of them were non-commissioned officers and were convicted on a number of charges of forgery and conspiracy to defraud; they were both sentenced to be reduced to the ranks and one was sentenced to 18 months and the other to one year's imprisonment with hard labour. The third soldier was convicted on five charges of conduct to the prejudice of good order and military discipline, and was sentenced to 84 days' detention.

Does that not show there was a good deal of collusion between the colonel and the others?

I can make no further comment on a case in which the findings have not yet been promulgated.

asked the Secretary of State for War whether he has any information as to how the pay of a private in the British Army compares with that of a man of the same rank in the Canadian and the Australian forces?

asked the Secretary of Stag for War how the pay and rations of the British Army compare with those of the American soldiers as stationed in this country or Northern Ireland?

I cannot speak with authority on the rates of pay and allowances drawn by soldiers in the Dominion and American Forces, but I am circulating in the OFFICIAL REPORT a statement containing information that I have been able to obtain in regard to the pay of private soldiers.

Is it not a fact that the minimum pay for a private in the infantry in the British Army is 2s. 6d., while the minimum pay for a similar rank in the armies of our Dominions is 5s.?

This is a very delicate and difficult question which I do not think it is at all desirable to discuss by Question and Answer in this House.

Would the hon. Gentleman answer this Question; is it not a fact that Dominion soldiers, when they come over here, get an increased allowance, while our soldiers, when they go abroad, do not?

I must ask the hon. and gallant Member to study the statement which I am circulating in the OFFICIAL REPORT.

asked the Secretary of State for War what instructions have been given to commanding officers and paymasters regarding the writing-off of over-issues of pay to soldiers, due to faulty administration?

Commanding officers are authorised to put forward a submission for write-off of the whole or any part of an over-issue of pay which has arisen owing to circumstances outside the soldier's control whenever they consider that hardship would be caused by recovery of any portion of the over-issue. As an experimental measure, instructions are in course of issue which will relieve commanding officers of part of this work and speed up the settlement of such cases by placing the responsibility for initiating and preparing the submission in suitable cases upon the Paymaster, without, however, disturbing the powers of commanding officers to make representations in such matters whenever they think fit. The new arrangements will, I hope, give a considerable measure of speedy relief in appropriate cases in which debts have accumulated in circumstances outside the soldier's control.

Is the procedure now followed merely one of reference to King's Regulations, and will the hon. Gentleman issue special instructions to commanding officers, and to the Forces in general, so that they may have an opportunity of making proper application to the right quarter? There are hundreds of cases at present of men who are drawing only a few shillings a week.

Will the hon. Gentleman make sure that commanding officers really know about the rights which he has just mentioned? I am quite certain, from experience, that an enormous number are quite unaware of their powers in this matter.

The purpose of the new instructions is to call attention to the matter, so that they shall be given such an opportunity. We are very anxious that the facts should be known to all officers. If hon. Members are convinced that they are not known, we will take further steps.

Will the ordinary soldier have some way of being informed that these instructions are being sent to commanding officers, so that he can check up? Every hon. Member knows that at present great hardship is being caused.

Yes, I will do that.

asked the Secretary of State for War the average length of time men are held on charges pending trial by courts-martial?

I regret that the information required is not readily available, and could not be obtained without a disproportionate amount of labour, but I can assure the hon. Member that this matter is under constant review and instructions have recently been issued with a view to reducing the period to a minimum.

As the hon. Gentleman does not seem to have the information, would it surprise him to learn that many soldiers are kept under arrest for weeks before they are brought before courts-martial? Does he realise that such a procedure would not be tolerated under civil administration?

The usual reason for delay is that the evidence is not collected in a proper manner in the first instance. We are issuing instructions to enable that cause to be eliminated.

Is the hon. Gentleman aware that in the simplest cases weeks pass before men are brought to trial by courts-martial if they elect so to be tried, and that during that time the men are suffering by being confined to barracks?

Yes, Sir. If the legal authorities are not satisfied with the way the evidence has been collected, it has to be collected again.

When a man is sentenced, is the long period of detention which he has undergone before the court-martial taken off the sentence?

Yes, Sir.

Suppose he is acquitted?

asked the Secretary of State for War whether he is aware that in requesting five firms to tender for a small ventilating fan, for a hut he has been advised about, and costing less than £10, each firm received Army forms totalling 21 folio sheets and six smaller documents for completion and guidance; and will he take steps to stop this waste of paper and the time of firms on his lists?

I am informed that the documents used consisted only of the usual forms, such as tender forms, conditions of contract, and specifications. The firms are asked to fill in three of these forms; the rest contain information on conditions of contract and the details of what is required. The latter are all returnable, and are issued over and over again.

Is the Minister aware that this is only one of several complaints which Members have received about the wasteful methods adopted by his Department?

I do not think I can accept that. Only a minimum of forms have to be filled in. The rest are sent for information, and are used again and again.

If the hon. Gentleman goes to the Army and Navy Stores for something, has he to fill in 21 pieces of paper?

asked the Secretary of State for War whether any action has been taken, or is contemplated, against the commanding officer, privately identified to him, who, while lecturing to his unit, offensively criticised the present Government of Australia?

A full report on this incident has been called for, and as soon as it is received I will communicate with my hon. Friend.

asked the Secretary of State for Scotland, how many sheep have been put on to that part of the deer forest, the name of which has been communicated to him, which was taken over by the Department of Agriculture for Scotland last summer; and what losses have occurred to date?

1,720 sheep were purchased for the forest referred to, 1,325 being put straight on to the forest and 395 sent to winter on a farm in the district. The known deaths to date are 39 on the forest and eight on the farm. The true figure of losses will not be known until after the clipping next July. The sheep, as a whole, have done very well, and the position is regarded as very satisfactory.

Is my right hon. Friend aware that I have reliable information from the locality which places the mortality at somewhere in the neighbourhood of 400 on the forest? Does he not think it would have been more reasonable to begin by stocking up in a small way and so finding what types of lambs are suitable for the land?

I do not know what my hon. and gallant Friend means by "reliable information from the locality." All I can say is that the particulars supplied to me show that the known deaths are 39 on the forest, and eight on the farm.

Will my right hon. Friend have further investigations made?

Perhaps my hon. and gallant Friend will send me any reliable data that he has.

asked the Secretary of State for Scotland whether, in cases where sheep fencing is erected on deer-forest ground requisitioned by the Department of Agriculture for Scotland, the owner is expected to pay for this fencing when the period of the requisitioning comes to an end?

The owner's liability under Section 23 (5) of the Agriculture (Miscellaneous War Provisions) Act, 1940, when possession of the land is given up, will be to pay a sum equal to so much of the value of the land as is attributable to anything done on the land by the Government for the purpose of enabling it to be properly farmed or of securing increased efficiency in its farming. Failing agreement, the question whether any payment has to be made under this provision, and if so, how much, falls to be determined by the Scottish Land Court.

asked the Secretary of State for Scotland who authorised the erection of sheep fencing on that part of the deer forest, the name of which has already been communicated to him, requisitioned by the Department of Agriculture for Scotland; what the cost has been to date; and whether it is considered that this fencing is necessary to increase potential yield from sheep stock in the area?

I authorised the erection of fencing on the deer forest referred to. The cost is approximately £260. The fencing is being erected for the purpose of enclosing certain parks in the deer forest. These parks were fenced when previously the deer forest was used as a sheep grazing.

asked the Secretary of State for Scotland how the completed costs of the war damage repairs to owner-occupied houses carried out by the Glasgow Corporation housing department compare with the estimates from private contractors whose offer he did not accept?

Comparable figures are available for six owner-occupied houses, on which the Housing Department of Glasgow Corporation carried out repairs at a total cost of £927. The private contractors, to whom the Corporation proposed to pay actual cost plus 17½ per cent. on labour and 15 per cent. on materials estimated that the total cost would be £1,420. On the assumption that their estimate was approximately correct, the saving to the public on the repair of these six houses is nearly £500.

Will the right hon. Gentleman take steps to make use of this—the largest building organisation in Scotland?

As my hon. Friend is aware, I have to press the Corporation of Glasgow to make this use.

I do not agree.

asked the Secretary of State for Scotland whether he is aware that lime suppliers cannot execute orders placed with them by Scottish farmers as long ago as August last; that the reason given for this by manufacturers is shortage of labour; and what steps he proposes to take in order to make vital supplies of lime available to farmers in Scotland?

I am aware that in some areas difficulty has been experienced by Scottish farmers in obtaining lime. The present deficiency in supplies is due to a number of causes among which labour and transport difficulties, A.R.P. considerations, and increased demand for industrial uses are the more important. I am endeavouring, with the co-operation of the Minister of War Transport and the Minister of Labour and National Service, to overcome these difficulties, and also to stimulate the production of lime by a scheme of grants for the erection of new limestone grinding and waste lime drying plant. A survey of the available lime resources of Scotland is being rapidly conducted by a Technical Committee recently set up by the Department of Agriculture, with a view to recommending suitable sources of development.

Can the right hon. Gentleman say whether the committee appointed by him with a view to mobilising fully our lime resources has made any proposal as to how this grave shortage in supplies can be met?

I can assure the hon. Gentleman that steps are being taken.

asked the Secretary of State for Scotland whether he is aware that in connection with the hill sheep subsidy payment, hill farmers vacating their holdings at Whit-Sunday or Martinmas, 1941, will receive no benefit although they have, in fact, suffered all the losses, whereas their successors who suffered no loss will be substantially in pocket; and what steps he proposes to take to remove this injustice?

I am aware that the hill sheep subsidy is payable to the owner of the sheep at 4th December, 1941, just as last year's subsidy was payable to the owner at 4th December, 1940. Clearly it is necessary to be consistent in the date; otherwise two subsidies might become payable in the same 12 months. Under the arrangements hill sheep farmers who have continued in their industry, whether they have changed their farms or not, will receive a subsidy. With regard to the relatively small number who have left the industry, I would say to my hon. Friend that the object of the subsidy is a good deal more than compensation for past losses. It is intended primarily to enable hill sheep farmers who are carrying on to do so in good heart and to make their important contribution to the essential business of food production.

Is the right hon. Gentleman aware that I could give him a case of an outgoing tenant whose losses amounted to several thousands of pounds, yet the subsidy goes to the proprietor; and has not the taxpayer a right to demand that this money should go to the person who has actually suffered the loss?

Subject to the conditions stated in my answer, I shall be very glad if my hon. Friend will give me particulars.

asked the Secretary of State for Scotland when he expects to be in a position to submit a report to the House on the proceedings at the conference held in Edinburgh, on 3rd February, when the setting up of a Scottish Industrial Council was unanimously approved by local authorities and other representative bodies, as a means of safeguarding Scotland's industrial position?

The conference was attended by representatives of local authority associations, chambers of commerce, the Scottish Trades Union Congress, the Scottish Development Council and financial interests. Government Departments concerned with industrial production in Scotland were also represented. The meeting decided unanimously to constitute themselves forthwith as a provisional Standing Scottish Industrial Council. This body will advise the Secretary of State, and the Scottish Council of Ex-Secretaries, on questions relating to the location of industry in Scotland so as to assist in securing that the industrial position of Scotland is fully safeguarded. I hope I may have an opportunity of explaining more fully the purposes of the council in the course of Debates on going into Committee of Supply on the Civil Estimates, or during discussion of the Scottish Estimates.

Is it not the fact that this Council is composed of the very same individuals who have led Scotland into the position in which it is at the moment?

I hope that my hon. Friend will not pursue that line. We are trying, whatever the past may have been, to safeguard the future.

Does it not require new blood, and not the old school tie?

asked the Secretary for Mines whether any examination has taken place into the usefulness of so-called fuel-savers offered to the public; and with what results?

I assume that the so-called "fuel savers" mentioned are the chemicals sold for spraying over coal or coke. Several of these preparations were carefully tested on coal fires a number of years ago, on behalf of the Fuel Research Board, and found to have no effect. A similar investigation, made more recently by the United States Bureau of Mines, showed that treatment with certain proprietary products made no difference on tests of commercial boilers.

Is not my hon. Friend aware that one of these products upon analysis proved to be nothing more than common salt, and are there no means of taking action in order to protect the public?

Unless these people can be proved to be committing fraud, I certainly think that I have no ground for taking action against them.

asked the Secretary for Mines whether the returns show an increase in the number of certifiable industrial diseases among miners; if so, what are the causes of the increase and, in particular, whether there is an increase in the incidence of dermatitis among coalminers and the reasons for the increase?

The Workmen's Compensation statistics show for the coal mining industry a decrease in the cases of nystagmus, beat hand and affections of the wrist and tendon sheath, and an increase in the cases of silicosis, beat knee, beat elbow and dermatitis. I cannot within the limits of Question and answer analyse the complex causes of these changes, but as regards dermatitis special inquiries are being made to find out why the certificates of disablement in respect of this disease, which 10 years previously were very few, reached a figure of 400 in 1940.

If the inquiries show that the increase in dermatitis is due to deficiency in diet will my hon. Friend take the necessary steps to deal with it?

Yes, Sir, certainly.

asked the Secretary for Mines what requests he has had to investigate complaints from Fife miners regarding the poor quality of coal supplied to them in their homes; and what action is to be taken to ensure a clean supply?

No such requests have reached me, but the subject is one suitable for local discussion by trade organisations, and I think susceptible of local settlement.

asked the Secretary for Mines whether, in view of the greatly increased demand for tin and the possibility of tin mines in this country being reopened, he is satisfied that the one medical inspector in the Mines Department now responsible for nearly 1,000,000 workers in mines and quarries is sufficient medical staff?

I would refer my hon. Friend to the reply which I gave on 3rd February to a Question by the hon. Member for Rochdale (Dr. Morgan), of which I am sending him a copy.

Notwithstanding that answer, is my hon. Friend aware that silicosis is very much more prevalent among tin-miners than coalminers, and has he read the annual report for 1938 which shows that out of 1,500 workers 20 died of silicosis, and does not that call for some action?

It is well-known that silicosis is prevalent in Cornish tin mines and certain preventive precautions were laid down by regulation to protect the workers against the incidence of this disease. I do not think that the men in Cornwall are lacking attention for want of medical knowledge on the subject.

Is the Secretary for Mines satisfied that he has a sufficient inspectorate?

Yes, Sir, I think it is sufficient for this purpose, but my hon. Friend and the House know that a very extensive investigation has been going on under the Research Board. The Lord President of the Council is in charge of it, and I am expecting a very comprehensive report from that body within a few weeks.

asked the Minister of Labour to what ex tent women chauffeurs have replaced men in Government Departments; and how many men so replaced have been directed into munitions production and the driving of heavier vehicles, respectively?

This information is not immediately available, but I am having inquiries made and will communicate with my hon. Friend.

asked the Chancellor of the Exchequer whether he is aware that some Departments of State are, and have been, disposing of used motor vehicles to dealers who subsequently sell these motor-cars to other Departments of State at an enhanced price; and what steps he proposes to take to end this waste of public money?

I am not aware of any instances of the practice to which my hon. Friend refers, but I am making inquiries and will communicate with him as soon as possible.

asked the President of the Board of Trade whether he can now give any information in connection with the fraud by which 158,500 coupons were obtained at post offices in six towns; whether he has considered the report about the case at the Leeds Police Court by Detective-Sergeant Tempest; and what action did he take in the matter?

I regret that I am not yet in a position to add to the answer given by my predecessor on 27th January to my hon. Friend.

asked the President of the Board of Trade whether he can give any information in connection with the 41,000 forged coupons charges which came before the Thames police court on Friday, 30th January, when Jack Mancher, Harry Greenberg and others were charged with forgery?

The prosecution to which my hon. Friend refers is being conducted by the police. The accused have been remanded, and the case is therefore still sub judice.

asked the President of the Board of Trade whether consistent with the national interest, he will do everything he can to sustain in business as many as possible of the small shopkeepers who are efficient, in view of the valuable services they render?

The Retail Trade Committee are about to consult trade organisations on the best way of dealing with the problems inevitably confronting all classes of shopkeepers at this time. I realise to the full the good service which efficient shopkeepers perform for the community, and I can assure my hon. and gallant Friend that, consistent with maintaining the full war effort, I will do what I can to help them.

asked the President of the Board of Trade whether he will state the amount of expenses paid in respect of each policy issued and the number of policies dealt with under each expense scale by the insurance companies and Lloyds from September, 1939, to 31st December 1941 under the War Risks Insurance Act, from May, 1941, to 31st December, 1941, under the War Damage Act (Private Chattels) and from April, 1941, to 31st December, 1941, under the War Damage Act (Business Scheme), respectively?

As the answer is necessarily long, I will, with my hon. Friend's permission, circulate it in the OFFICIAL REPORT.

asked the President of the Board of Trade whether he will state the amount of premiums paid by the Government and claims received by them up to 31st December, 1941, under the arrangement whereby stocks of commodities held by the Government are insured by them against fire risk with the insurance companies and Lloyds; and whether any commission, agents' allowances or expenses are paid under this scheme?

These insurances are effected by the Departments concerned direct with the insurers and no record of them is kept by the Board of Trade. It is not in the public interest to disclose the information asked for in the first part of the Question. In regard to the second part, no commission or agents' allowances or expenses are payable in addition to the premiums.

I understand that it might not be in the interests of the insurance companies to disclose the figures, but will the Minister say in what way it would not be in the public interest to say how much the Government are paying?

I consulted both the Ministry of Supply and the Ministry of Food, which are the Departments most immediately concerned about this, and they said—and I agree—that it would be likely to disclose the amount of stocks held.

Would the Minister have any objection to telling us, either now or later, the proportion between the claims and premiums?

asked the Chancellor of the Exchequer why instructions have been issued to the Board of Inland Revenue that, although the family allowances generally of serving men are free from assessment for Income Tax, the allowance for children is taxable?

Under current practice the position to which my hon. Friend refers arises in the case of naval officers and of non-commissioned personnel of all those services but not in the case of Army and R.A.F. officers. These variations in taxation treatment reflect certain differences in the conditions under which the allowances are issued. In consequence, however, of a recent change in their condition of issue, naval officers' allowances will, as from the 6th April next, enjoy the same exemption as officers' allowances in the other Services.

In existing circumstances I feel that the position of the children's allowances for non-commissioned ranks is anomalous and I have decided, as a war-time concession, that, as from the next Income Tax year beginning on 6th April next, these allowances shall be treated for taxation purposes in the same way as the officers' allowances. The effect will be that, as from next year, the children's allowances for all Service ranks will generally be free of Income Tax. I must emphasise that this concession is only for the duration of the war and the position of all Service allowances will have to be reviewed after the war.

Having found this anomaly and put it right, why should it be brought into force from April, 1942?

It is the same date as for officers.

asked the Chancellor of the Exchequer whether he will make some concession to farmers in respect of Excess Profits Tax, having regard to the fact that the basic years covered a period during which engineering, aircraft and munition industries generally had begun to make money, whereas farmers were still suffering from the pre-war slump?

The statutory options as to standard periods for Excess Profits Tax purposes are the same whatever the nature of the trade or business carried on, and I am afraid I could not accept any suggestion that an exception should be made from the general rule. I would add that, as my hon. Friend no doubt appreciates, the Excess Profits Tax legislation contains provisions under which a working farmer can claim a minimum standard of £1,500.

Will my right hon. Friend consider this anomaly, namely, that in the basic years before the war the whole of our industry had the advantage of a measure of protection. But it was not so with the farming industry and it does seem improper or at any rate inadequate that the two groups should have their taxation based on the same period of years, when the position was different?

That is one consideration but there are others.

asked the Chancellor of the Exchequer whether, in view of the fact that the provisions of the Excess Profits Tax embodied in the Finance Act, 1940, have adversely affected national output and created anomalies and hardships which have tended to encourage extravagance and restrict initiative, he will consider setting up a representative committee of a practical merchant banker, a nominee of the Investment Trust Association, the Institute of Chartered Accountants, the Institute of Incorporated Accountants and the Federation of British Industries, with the chairman of the London Chamber of Commerce, or someone in a like position, to investigate the situation and to make recommendations for the revision of the system?

I am aware of the criticisms which are from time to time put forward against the Excess Profits Tax or some of its aspects, and of course, give consideration, and will continue to give consideration, to the representations which are made. As my hon. and gallant Friend is aware, the last Finance Act embodied a number of important amendments. I regret that I do not see my way to adopt my hon. and gallant Friend's suggestion.