asked the Secretary for Mines whether, in view of the difficulties of equitable coal distribution, he will now consider the introduction of a system of control and supply by surrender of coupons?

The whole problem is under urgent review by the Government, but I am not at present in a position to make any statement.

Will my hon. Friend bear in mind the problem in places like Southwark, where the trolleyman comes round with coal and sells it to people at one end of the street, leaving the people at the other end of the street without a supply, and would not a rationing system be very desirable?

I can assure my hon. Friend that we shall take steps to avoid similar difficulties of that kind.

Would not it be very difficult to ration coal without also rationing gas and electricity at the same time?

That is also being kept very well in mind.

asked the Secretary for Mines whether any instructions have been sent to local authorities, especially those some distance from coalfields, with regard to the need for stocking household coal for use when the ordinary channels of distribution are inadequate?

Arrangements for the creation of reserve stocks of domestic coal in addition to those held by merchants and consumers have now been in operation for nearly two years. The financial responsibility for these reserve stocks rests with my Department, but I have received and continue to receive invaluable assistance from local authorities who were asked in July, 1940, for their help in acquiring sites and making arrangements for stacking. In certain areas these reserve dumps are now being drawn upon, and where necessary local authorities have also been able to assist my Department in this connection.

Is the Secretary for Mines aware that the coal shortage is very serious in the East End of London?

Yes, Sir, but my hon. Friend should know that there are still stocks of coal available. The coal situation to-day is rendered very serious because of transport difficulties; it does not arise solely from the question of supplies.

Is the Minister aware that I have been trying to obtain coal from the "Co-op." for two weeks, and I have not received any yet?

asked the Secretary for Mines whether he has been informed of the shortage of coal in the Metropolitan borough of Southwark, and that such shortage leads to exploitation of persons able to purchase only in small quantities; that there are dumps of coal in that borough under Government control; in what circumstances these reserves can be made available for distribution; and whether the borough council coal controller has any direct authority in this matter?

I am advised that there has not been such a shortage of coal in the Borough of Southwark as to necessitate the opening of the Government dumps in the district. They will, however, be opened at the discretion of the Divisional Coal Officer for London, should the need arise. The local fuel overseer has no direct authority in the matter, but is in a position at any time to advise the divisional coal officer. I am not sure what my hon. Friend has in mind in referring to possible exploitation since the retail prices of coal are controlled by my Department. If he has any evidence of prices being charged in excess of those authorised in the Retail Prices Schedules, I shall be glad if he will let me have particulars.

Is my hon. Friend aware that this exploitation takes the form of unauthorised persons buying coal at a regular price and hawking it round the streets; that in this borough there is an abnormal number of damaged houses which cannot be made weatherproof owing to extensive bombing, and that the occupants require coal; and can he say why the borough coal controller was refused access to those dumps when there was a serious shortage of coal in the district?

There is a Divisional Coal Officer for London, and he has the last word in these matters. I have no information on the details supplied by my hon. Friend, and I did not know that a black market existed in coal, but it is a thing to be condemned, and I shall attend to the matter.

If I give my hon. Friend particulars of the situation in regard to coal in Southwark, will he find out why the Divisional Coal Officer refused the use of those dumps?

I shall certainly seek an explanation.

asked the Secretary for Mines whether he can make a statement on the coal situation, especially with regard to production and manpower?

The whole situation is at present under review, and I hope to be able to make a statement at an early date.

May I take it from the reply that the recommendation of the Select Committee on National Expenditure will come under review as well?

I am not sure how the House will take it, but we shall certainly make reports.

asked the Secretary for Mines whether he is aware of the high percentage of cures in mining accident cases at the Mansfield Centre for Rehabilitation; and whether he has considered the establishment of similar centres throughout the coalfields of the country?

I am aware of the excellent work done at the Mansfield Centre of Rehabilitation in the treatment of mining accidents. This centre is the only one of its kind dealing solely with mining accident cases. Another such centre for Durham miners is now being established, towards the cost of which £10,000, or half the total outlay, has been granted by the Miners' Welfare Fund. Facilities for rehabilitation are also provided at some hospitals in mining areas and the Miners' Welfare Fund have assisted by grants for equipment. In so far as miners are prevented from returning to their former occupation they are within the scope of the Ministry of Labour's interim scheme for the training and re-settlement of disabled persons. The progress of scheme's of industrial rehabilitation is being carefully watched by my Department, and I shall do everything I can to further their development.

Arising out of that satisfactory answer, is the Minister aware that under the Mansfield scheme there is a return of men to their previous occupations to the extent of 85 per cent. and that it might well be extended throughout the country?

I receive reports from that institution, and I am satisfied that it is a very useful organisation which might properly be extended to all parts of the country.

In view of the excellent work being done in this locality, is this not one of the things that ought to be jointly discussed between miners and mine owners, in order that every coalfield might have an institution in a similar sense?

I hope that it will be discussed jointly very soon.

asked the Secretary of Mines whether urgent attention is being given to the provision of canteens at all pits so that meals of the kind required can be provided through the 24 hours; whether consideration has been given to the question of some allowances towards long-distance travelling expenses of mineworkers; and whether local omnibus service schedules are being varied to meet daily pit requirements?

The answer to the first part of the Question is "Yes" The responsibility for provision of canteens rests with colliery owners, but it has been agreed that the Miners' Welfare Commission shall assist in the provision of the type of canteen service desired by the miners and, where required, a 24-hours' service is in operation. In the large majority of cases where canteen service has been asked for by the miners, a service is now in operation, and active steps are in progress to meet the remaining demand. Grants towards the cost are being made by the Miners' Welfare Fund. As regards the second and third parts of the Question, the Government are prepared to stabilise the cost of travelling incurred by mine-workers, and discussion is proceeding regarding the means by which this shall be effected: machinery exists for securing that service schedules are varied where necessary to meet the needs of pits.

asked the Secretary for Mines, seeing that there are a number of collieries in the county of Durham now closed from which coal could be produced, whether any steps can be taken by his Department to bring these pits into production since many more factories will be in production in the near future for turning out munitions of war purposes for which additional coal will be required?

I view of the general shortage of labour, it is the policy of the Mines Department and of the Coal Production Council to ensure that the available man-power is employed to the best advantage in those mines already in operation rather than encourage the reopening of additional collieries.

Is my hon. Friend aware that certain pits are flooded and they are only able to work the top seam at present?

What is a coal merchant to do when a colliery with which he has placed his contracts has been commandeered and he is unable to supply his customers?

That is another matter.

asked the President of the Board of Trade whether, in view of the fact that over a third of a million gallons of whisky from the United Kingdom were imported into Australia, cleared from bond there during the year ended September last, occupying a large amount of shipping space, bringing no foreign exchange here, representing a very small turnover as it is shipped from here in bond and brings practically no revenue duty here and which can be produced in Australia, he will take steps to stop this trade for the duration of the war and thereby make the equivalent quantity available for consumers in this country?

Exports of whisky to Australia. have already been greatly reduced. The question of a further reduction is under consideration.

Does that mean that in the meantime we have to go thirsty for whisky while Australia is flooded out with it?

I hope, not quite.

asked the President of the Board of Trade whether he is aware that the permanent turn-up of men's and women's trousers is not used in Service and civilian uniforms, serves no useful purpose and wastes cloth; and whether he will issue an Order prohibiting it?

I am taking steps, in consultation with representatives of the trades concerned, to eliminate the wasteful use of materials and labour in the manufacture of clothing. My hon. Friend's suggestion will certainly be borne in mind.

I hope that my right hon. Friend in the meantime is not having any trousers made for himself with permanent turn-ups?

No, Sir.

asked the President of the Board of Trade whether he is aware that persons employed on oily operations in the engineering and other industries rapidly wear out their footwear; and what steps he is taking to meet the needs of this class of person?

Trade unions representing workers in engineering or other industries whose normal ration is insufficient to cover their essential clothing and footwear should submit to the Board of Trade, through the Trades Union. Congress, full information about their special needs. All such claims receive careful consideration.

asked the President of the Board of Trade whether he has anything to say in regard to the cornmunication addressed to him by the Southampton Chamber of Commerce recently entitled "The Impact of the War upon the Private Trader" and also about the recommendations contained therein?

I have just received the report to which my hon. Friend refers, and I am considering it. It raises some matters which come within the terms of reference of the Retail Trade Committee, and I am asking this Committee to look into them fully.

asked the President of the Board of Trade whether he has now received the report of the Essen-don Committee on the Concentration of Production in the Tinplate Industry; what recommendations have been made by the committee; and whether he intends to publish the report?

Yes, Sir. The Committee came to the conclusion that the advantages of a concentration scheme would not outweigh the difficulties, particularly in regard to labour. My predecessor, while accepting this conclusion, made it clear that in view of the surplus capacity existing in the industry, it would be necessary from time to time to authorise the requisitioning of some of the space for other war purposes. I do not propose to publish the report, but it has been circulated confidentially within the industry.

Will my right hon. Friend consider circulating the report, if not publicly, at least to representatives of public authorities who are concerned with this vital commodity; and are they not entitled to receive the report just as much as members of the industry itself?

I will consider that, but at the present moment the report has gone to representatives of the employers' organisations and of the trades unions concerned. It is not desirable, in my view, to publish the report, because it contains information which would be of value to the enemy with regard to our industrial arrangements in this area, but I will certainly consider the suggestion of my hon. Friend as far as the local authorities are concerned.

asked the Under-Secretary of State for War whether there has been any increase of pay provided for boy bandsmen or boys attached to bands; and, if so, what amount is held over as post-war credits?

There has been no increase of pay provided for boy bandsmen or boys attached to bands, since the outbreak of war. These boys will be eligible for a post-war credit. The amount is under consideration.

Would it not be fair to give some increase of pay to these boys, who have to mix with boys from industry who have plenty of money?

I understand that for the work they are doing they are adequately remunerated.

asked the Under-Secretary of State for War whether he has completed his inquiries into the case of Gunner J. Cordery, No. 1123700, of the Royal Artillery, who, on producing a civilian medical certificate that he was suffering from hernia, was ordered by the medical officer not to wear his truss and was told that he was quite fit and put on work for which he was physically unsuited, with the result that he incurred hernia enlargement; and whether he has any statement to make thereon?

I have made inquiries and am informed that the reason why the medical officer instructed Gunner Cordery to remove his truss was solely with a view to the strengthening of the abdominal muscles.

Can my hon. Friend say why this man was told that he was perfectly fit and was put on to work for which he was not suited?

I understand that the work he was given was in the nature of physical training to strengthen his muscles. As a matter of fact he has now had an operation, after which he was passed A1.

But is my hon. Friend aware that two days after this man was put on to this work he had to go into hospital for an operation?

Yes, Sir, but it was as a result of the operation that he was passed A1

Has any endeavour been made to re-grade this man, or was he just passed A1?

If my hon. Friend disputes that, I will certainly look into it again.

asked the Under-Secretary of State for War whether it is intended to give colonels of the Home Guard any entertaining allowance?

No, Sir.

Is not my hon. Friend aware that the present system makes it extremely difficult for a poor man to hold office?

Entertaining is not regarded as a part of the military duties of Home Guard commanders.

asked the Under-Secretary of State for War whether he is aware that since the introduction of supplementary pensions, campaign pensioners from Chelsea Hospital are worse off financially than if they had not accepted a pension, since Chelsea Hospital will not allow pensioners to have an income exceeding £1 per week for a single man or 30s. per week for a married couple which is less than would be paid to supplementary pensioners; and will he take steps to remove this anomaly?

My hon. Friend is under a misapprehension. There is nothing to preclude an old age pensioner in receipt of a supplementary pension from receiving a special campaign pension as well. The supplementary pension is not counted as income for the purpose of calculating special campaign pension. The Assistance Board also advise me that they disregard the first 7s. 6d. a week of a special campaign pension in assessing a supplementary pension.

asked the Under-Secretary of State for War what is the present position of General Sir Alan Cunningham; and when his medical advisers anticipate that this distinguished soldier will be able to return to duty?

This officer on his return to this country was examined by a medical board and classified as temporarily unfit for service. He has recently been reexamined and has now been passed as fit. There is at present no suitable appointment in which he can be employed.

asked the Under-Secretary of State for War, the result of the inquiry into the conduct of a sergeant of the military police at Maryhill Barracks alleged to have ill-treated and robbed men awaiting escort; and has he any knowledge of this man's civilian record?

The sergeant and four other soldiers are now awaiting trial by court-martial. My hon. Friend will, therefore, understand that I cannot at present make any comment upon this case.

asked the Under-Secretary of State for War the reasons for the transfer of officers of the special branch, military police, responsible for the arrest of Larmour, the Army contractor; and will he investigate the whole circumstances and call for available reports?

Of those concerned in the investigation of this case, one officer and one warrant officer have since been transferred to other commands. These transfers were made for purely military reasons entirely unconnected with the case.

Will the hon. Gentleman reply to the last part of my Question? Will he investigate the circumstances and call for the available papers, including the report of the officer who was in charge of the investigation?

I do not know what the hon. Gentleman wants me to look into. It is as a result of the inquiry I have made that I have been able to give him an answer.

Is it not a fact that the officer involved submitted facts to the Judge Advocate and asked for an inquiry, with the result that all he got for his trouble was a transfer to Tyrone in Northern Ireland?

His transfer had nothing whatever to do with this case.

In view of the unsatisfactory nature of the reply, I beg to give notice that I shall raise the matter on the Adjournment at the first opportunity.

asked the Under-Secretary of State for War whether any inquiry has been made into conditions at detention barracks; and whether any improvements are to be carried out in the near future?

A Departmental investigation has recently been made as to whether the treatment, training, accommodation and feeding of soldiers under sentence in military prisons and detention barracks is in accordance with modern standards and satisfies the requirements of a war-time Army. Generally speaking, the investigation showed that the conditions at detention barracks were good. Certain recommendations were, however, made, some of which have already been put into operation.

Would it be possible to publish the report of that inquiry, or parts of it, for Members of Parliament, as they and others are receiving widespread evidence that conditions are not so satisfactory as this inquiry made out?

If the hon. Gentleman is not satisfied, I shall be glad to arrange for him and other hon. Members to form a small party and to go and visit one of these detention barracks.

Would the hon. Gentleman bear in mind that there is considerable public anxiety about various incidents which have occurred, and if this report would serve to allay that anxiety, would it not be as well to publish it?

I will consider that question, and I would suggest that the hon. Gentleman forms one of the party.

asked the Under-Secretary of State for War whether any review of officers engaged in administrative duties at the War Office, commands and areas is to be undertaken with a view to releasing fit and capable officers for duty with the field Forces?

The principle that work which can be efficiently performed by officers in the lower medical categories should as far as possible be given to such officers, in order to release other fitter men for more active duties, is fully accepted and continuously applied.

asked the Under-Secretary of State for War how many hours per month fire-watching duties are undertaken by members of the Royal Army Pay Corps at Leicester; and whether, in view of the low medical category of many of these troops and the importance of their duties, he will arrange with the civilian authorities to spread the work of fire-watching as equitably as possible among the whole of the city population?

In order to have available in the centre of the city a reserve of men to assist in the event of an air raid, about 400 members of the Royal Army Pay Corps stationed at Leicester are required to sleep at the Pay Offices one week in every four. These men are relieved of all other guard duties and fatigues. I am assured that this arrangement has prejudicially affected neither their health nor the efficient performance of their normal duties.

Is my hon. Friend aware that many members of the Royal Army Pay Corps at Leicester have to do as many as 154 hours fire-watching per month? As that compares most unfavourably with the number of hours civilians fire-watch in the city, would it not be possible to arrange a more equitable system between civilian and Army fire-watchers?

My hon. Friend's statement does not correspond with my information. It is, however, the policy of the Army to do everything they can to help the civil authorities.

asked the Under-Secretary of State for War whether he can state his policy in respect to the Commandos; and whether he intends to keep this formation in its present state of organisation or to extend this form of training to other units?

There has been no change in the policy or organisation of the Commandos. The form of training given to them has already been extended to other Army units selected for similar roles.

asked the Under-Secretary of State for War the number of individuals employed by the British Red Cross Society in hospitals overseas in making inquiries with regard to missing soldiers?

The primary responsibility for tracing missing soldiers, in so far as this work has to be carried out overseas, rests with the local military authorities. Full particulars of our organisation for tracing missing soldiers were given in my reply to a Question on 19 th December last, of which I will send my hon. Friend a copy.

asked the Under-Secretary of State for War why the proposed review of the military efficiency and alertness of officers over 45 years of age is not to be carried above the rank of lieutenant-colonel?

The suitability of the more senior officers for the very responsible and widely differing types of appointments which they hold can, it is thought, better be ensured by a process of continuous individual scrutiny rather than by the method of a single, general review.

Would it not create a greater feeling of fairness and be more in the interests of senior officers themselves if they were subjected to the same scrutiny as junior officers? May I also ask whether this scrutiny is to be extended to officers of the Home Guard?

The review does not apply to the Home Guard. As regards the other point, I can assure my hon. Friend that there will be no hesitation in replacing senior officers who do not come up to the high standard required.

asked the Under-Secretary of State for War whether he proposes to set up independent selection boards to review the recommendations made by commanding officers on officers serving under them of 45 years of age and over; up to and including the rank of lieutenant-colonel, in order to ensure that officers efficient in modern tactics and ideas are retained in the Service?

The recommendations of commanding officers have to be confirmed by the divisional or equivalent commander. The report on an officer belonging to a technical arm who is not employed with a unit of his own arm, will also be considered by a senior officer of his corps. These safeguards should ensure that the services of efficient officers are not lost to the Army.

Does the Financial Secretary recognise that among these officers over 45 years of age there is, quite likely, a number of rebels who have been refused promotion on account of their insistence on new methods and new processes, and will not commanding officers take this opportunity to get rid of them altogether? How does the War Office propose to safeguard them?

I think that is an uncalled-for suggestion. I would remind hon. Members that any officer who feels that he has been unfairly treated has a right of appeal to the Army Council.

Is it not possible that this rage for younger men may be carried too far, and might it not be the case that some older men are efficient and ought to be retained but may be removed simply because of this desire for younger men?

I do not think my hon. Friend understands the nature of this review. There is no intention to displace any officer merely on account of the date of his birth.

is the Financial Secretary aware all serving officers know that the people who are rebellious and forthcoming very often get kept from promotion for being so, and it is this abuse we want to prevent?

asked the Under-Secretary of State for War whether he is aware that the "Dunera" Memorandum submitted to the High Commissioner for the United Kingdom at Canberra consisted of a letter from the camp spokesman, dated 2nd December, 1940, together with an explanatory memorandum of 130 words, and a further 500 words dealing with the inducements and promises to internees at the camps before embarkation; why there has been no inquiry as to who is responsible for the failure to implement the inducements and promises; and whether the memorandum received in this country from the High Commissioner did or did not contain the letter and explanatory memorandum above referred to?

My hon. Friend's Question and the inquiries I have made in connection with it have led me to the conclusion that certain of the matters complained of may not have been sufficiently closely investigated. I am looking further into the matter and will communicate with my hon. Friend as soon as possible.

asked the Under-Secretary of State for War (1) whether he is aware that when the band leader Geraldo appeared recently at the Empire Theatre, Glasgow, he had eight guardsmen from Wellington Barracks in his band; and how much did the guardsmen receive;

(2) whether he is aware that when band leader Joe Loss recently appeared in Glasgow, he received the loan of eight guardsmen bandsmen for recording purposes; for whom was the recording done; and how much did the guardsmen receive;

(3) whether he is aware that the band of the Royal Army Ordnance Corp recently did a week's broadcasting at Weston-super-Mare for the British Broadcasting Corporation and a concert at Swindon, Bath and Bristol; and can he state the fee paid by the British Broadcasting Corporation per man, the percentage allowed at the concerts, and how much the bandsmen received?

In the time available I have not been able to obtain the information asked for. I am making full inquiries, and I will communicate with my hon. Friend as soon as possible.

asked the Parliamentary Secretary to the Ministry of War Transport whether the customary inquiries into vessels suffering marine damage or loss are being continued and steps taken to remove any avoidable causes of accident thereby revealed?

Yes, Sir. My Department inquires into all casualties involving loss or damage to ships or loss of life, whether they are caused by marine risks or enemy action. If the inquiries show that any additional and practicable measures will increase the safety of crews or ships, those measures are adopted with the least possible delay.

Will the Minister investigate the complaints which are being made by shipowners that the Admiralty are now compelling them to use spirit compasses —with perhaps disastrous results in certain places—which they consider unsuitable as standard compasses?

If my hon. Friend will put down a Question about compasses, I will endeavour to answer it. As I understand it, there is great difficulty in regard to the shortage of electrician labour.

asked the Parliamentary Secretary to the Ministry of War Transport whether he is aware that officers and men of the Merchant Navy who have lost their lives in the service of their country have their certificates stamped "cancelled"; that these certificates have great sentimental value to their families; that the word "cancelled" is used also in cases of misdemeanour; and will he consider a special stamp for such cases?

My hon. and gallant Friend is mistaken in thinking that the certificate of an officer who has been found guilty of an offence is stamped with the word "cancelled." In fact the certificate is withdrawn altogether. I realise that these certificates of officers who lose their lives in the service of their country are highly valued by their relatives, and I am arranging that in future a special stamp shall be used.

Is it possible for those certificates which have been sent to relatives to be re-stamped with the appropriate words?

Yes, Sir. I will certainly look into that and endeavour to have it done.

asked the Chancellor of the Exchequer whether, having regard to the war-time increase in the number of Income Tax payers from 800,000 to some 9,000,000, and to the complexities of the present Income Tax Acts, he will introduce new legislation upon the matter as was done during the last war; and whether he will make use of the draft of a simplified Income Tax Act which was part of the report of the Committee for the simplification of these Acts which was appointed by the Chancellor of the Exchequer in 1927 and, after nine years work, reported in 1936?

I fully appreciate the considerations which my hon. Friend has in mind, and I recognise the importance of a complete codification of the Income Tax law as soon as it is practicable. I am afraid, however, that in view of the labour involved, it is impossible to undertake so considerable a task at a time like the present.

Is my right hon. Friend serious in making that reply, because this report was in the hands of the Department in 1936? Is it not the case that if it had been given proper attention, the Chancellor would have had a very much easier job in war-time, especially now that so many working-class people have to pay Income Tax?

I am not aware of the circumstances at the time to which my hon. Friend referred.

The answer does seem unreal, and it is unreal.

asked the Chancellor of the Exchequer whether he will consolidate and simplify in the next Finance Bill the law regarding Excess Profits Tax?

The provisions of the Excess Profits Tax are necessarily complicated and I doubt if they are susceptible of such simplification as my hon. Friend would desire. In existing circumstances, when the pressure of business is so heavy, I am afraid this would not be possible.

Will my right hon. Friend answer my Question about consolidation?

There is the same difficulty there.

Is my right hon. Friend aware that the operation of the Excess Profits Tax is putting companies into a position that, when the war is over, they will not be able to function at all?

That is a question of opinion.

Is my right hon. Friend aware that the House is at all times willing to pass a Consolidation Bill?

The work would have to be done, though.

asked the Chancellor of the Exchequer whether he is aware that Sections 25 to 27 of the Finance Act, 1941, which necessitate calculating 20/29ths of many sums of money, give a great deal of work to depleted accounts staffs; and whether he will consider an alteration of this fraction to two-thirds?

The legislation to which my hon. Friend refers provided that a tax-free payment of any given amount should be satisfied by the same gross income as was required before the war when Income Tax was 5s. 6d. in the £. With Income Tax at 10s. this involves the reduction of the tax free payment to 20/29ths of its pre-war figure. I should not feel justified in substituting the simpler fraction named by my hon. Friend, which would reduce the payment to a greater extent than is required for the purpose stated.

Can my right hon. Friend say what amount he thinks is involved? It cannot be very big.

I cannot say.

Will the Chancellor consider getting some school-boys to give their services to those firms?

Will the Chancellor give a guarantee that the Income Tax will remain at 10s. 0d. in the £?

asked the Chancellor of the Exchequer whether he is aware that every week many man-hours are lost to production and much petrol is used on war savings campaigns and Warship Week parades, the only effect of which is to double the cost of interest payments to the Treasury on the money so raised; and whether he will take steps to prevent this waste of energy and public money?

I am of opinion on the contrary that Warship Weeks, as an integral part of the National Savings Movement, play a vital part in keeping before the public the necessity for spending less and saving more and thus applying the maximum part of the national output to war needs.

Am I to take it that the Chancellor does not question the statement that this doubles the cost of raising the money?

I do not assent to that statement.

Is the Chancellor aware that there will be an opportunity later in the day of raising these points? Will he be prepared to give statistical evidence to justify the position?

I think that will be a matter for the Chair.

Is it not a fact that in most cases the towns and cities take it upon themselves to pay the expenses?

asked the Chancellor of the Exchequer whether he will instruct bank and insurance companies to make a return to him henceforth of the amount of all subscriptions to War Loans and war weapons' weeks made by them when not directly on behalf of their depositors?

No, Sir. For the reason which I gave in my reply to my hon. Friend on 17th February, I do not think that any useful purpose would be served by such returns.

Is the Chancellor aware that that was a reply to a different Question? Is there no real desire to learn the truth and ascertain what is subscribed from genuine savings and what in fact comes from the banks?

asked the Chancellor of the Exchequer when the Government propose to introduce regulations designed to limit personal expenditure and to cut out all other forms of wastage large or small?

I would refer my Hon. Friend to the reply I gave to my hon. Friend the Member for Stourbridge (Mr. R. Morgan) on nth February last.

Is the Chancellor aware that I put down this Question to the Lord Privy Seal? Has the Chancellor studied the speech made by the Lord Privy Seal in the House on 25th February, when he stated that legislation dealing with this matter would be introduced soon? What does the Chancellor propose to do about this?

I always study the observations in speeches of my colleagues.

asked the Chancellor of the Exchequer whether he will consider the imposition of a purchase tax on all meals costing more than a certain amount?

I note my hon. Friend's suggestion, but he will not expect me to anticipate my Budget Statement.

Do the Government realise the deplorable effect upon Dominion and American officers when they see 50s. meals being served in London restaurants?

Is my right hon. Friend aware that the most serious aspect of this is not so much the expenditure of money as the wastage of food?

Let us begin a war upon waste.

asked the Chancellor of the Exchequer whether, in view of the confusion which exists at the present time in the minds of a number of workpeople throughout the country regarding Income Tax and overtime, he will take steps to arrange for meetings of workpeople to be addressed by representatives of his Department or to institute some other form of publicity to explain this question?

Steps have already been taken, by way of broadcasts, posters and pamphlets. It is dealt with prominently in the "Income Tax Quiz for Wage Earners," which was published last month. I have also in mind the various means of publicity for this purpose, and I note my hon. Friend's suggestion.

Is it not time that the whole incidence of this tax was reviewed so as to simplify the matter and let people understand what they have to do and why they have to do it?

Perhaps my hon. Friend would address himself to the simplification.

Will the Chancellor consider changing the whole incidence so that the taxation is levied upon current earnings?