have been fulfilled as regards the obliga tion of the Sublime Porte to make known periodically to the Powers the steps taken to carry out the improvements and reforms demanded by local re quirements in the provinces inhabited the recent reduction in the extra force in the county it has become necessary to arrange for the abolition of the station at Cullen, which is a small village only one and a-half miles distant from another police barrack, and sufficient protection can be afforded to Cullen and its neighbourhood by the Armenians, and to guarantee from this barrack. Under present circumstances, I fear there is no sufficient reason for a further continuance of the station at Cullen. TYPE-WRITING FOR MEMBERS. MR. T. J. HEALY (Wexford, N.): I beg to ask the First Commissioner of Works whether he will provide type writing instruments free of charge for Members who wish to do their own correspondence. THE FIRST COMMISSIONER OF WORKS (MR. HERBERT GLADSTONE, Leeds, W.): I am afraid I could not undertake to do so. ARMENIA. their security against the Circassians and Kurds; and, whether the Powers, if periodically informed of the steps taken, have, as provided for in the Treaty, superintended their application. SIR EDWARD GREY: The Turkish Governmeut have on various occasions communicated to the Powers measures of the provinces of Asia Minor. Unfortu reform which have been introduced in nately, those measures have not ade quately fulfilled the objects in view. The British Consuls in the various provinces have, in the exercise of their duty, brought this fact to the knowledge of Her Majesty's Government, and it has formed the subject of representations on various occasions. The extent to which other Powers have acted in the same manner is not a point upon which Her Majesty's Government can make any definite statement. mean right of free navigation up and down the whole course of the Nile and its tributaries, or to mean the whole of the area contained within the Nile watershed. MR. C. E. SCHWANN (Manchester, N.): I beg to ask the Under Secretary of State for Foreign Affairs whether he will use the influence of Her Majesty's Government to ensure that the Vicar THE NILE WATERWAY. General of Moush, by name Nerses SIR G. BADEN POWELL: I Khara-Khassian, who is now in Bitlis beg to ask the Under Secretary of prison, should be summoned to Moush to State for Foreign Affairs whether the give evidence before the Commission and official term "whole of the Nile Delegates, as he is intimately acquainted waterway" is to be taken to with the origin and object of the alleged massacre of Sassoon; and, will he cause representations to be made that Dr. Humbartson, known as Murad Effendi, also lying in Bitlis prison, it is said under sentence of death, should be brought before the Commission for examination? SIR EDWARD GREY: It appears from a Report of the British Delegate that the President of the Commission has decided that Murad and some other prisoners at Bitlis are to be examined before the Commission. The name of Nerses is not specially mentioned amongst these, but the Delegates have full power to suggest the names of persons to be examined, and the Reports received from them show that this power is being satisfactorily used. SIR EDWARD GREY: I believe the phrase mentioned was first used in a question put to me in this House. It was accepted and used by me as meaning the river Nile generally, but is of course not to be taken as a special definition of territory, for which reference must be made to the Agreements which have often been quoted. BOND TEA. MR. F. FRYE (Kensington, N.): I beg to ask the Secretary of State for the Home Department whether he can give MR. JOHN AIRD (Paddington, N.): any information as to what is being done I beg to ask the Under Secretary of by the Chief Commissioner of the MetroState for Foreign Affairs if the pro-politan Police and the Chief of the City visions of Article 61 of the Berlin Treaty Police in reference to bond tea trading Mr. J. Morley. shops, which are still carrying on business in the City and within the Metropolitan area? MR. ASQUITH: This matter is receiving full attention, but it might tend to defeat the ends of justice to state at present what steps the Police are taking. MR. F. C. FRYE: I beg to ask Mr. Chancellor of the Exchequer whether he has observed that in the case of a conviction of a person named Jenson at Wolverhampton for the sale of bond tea, when Jenson was fined about £51 and costs, the statement was made to the Stipendiary Magistrate that the Treasury had absolutely declined to interfere in bond tea trading, and whether such a statement is correct? MR. ASQUITH: It is not the fact that the Treasury Solicitor has declined to interfere in bond tea trading. He offered to conduct the prosecution of Jenson at the North London Police Court in December last, but the Grocers Society, by whom it had been started, wished to continue it themselves. FOREIGN PRISON-MADE GOODS. COLONEL HOWARD VINCENT (Sheffield, Central): I beg to ask the President of the Board of Trade if he has carried out the unanimous Resolution of the House of Commons on 19th February, and taken steps to restrict the importation of goods made in foreign prisons by the forced labour of convicts and felons? MR. BRYCE said, that he had caused inquiries to be instituted as to what steps could be taken. The matter was not one that could be dealt with without full information. COLONEL HOWARD VINCENT: Has the right hon. Gentleman given notice of the introduction of a Bill on the subject, or can he fix the date for doing so? MR. BRYCE: As I have said, I am occupied in making inquiries, and until they are further advanced I cannot take any other steps. COLONEL HOWARD VINCENT Will the right hon. Gentleman undertake that the Bill shall be introduced directly after Easter? MR. BRYCE: I have already said that, pending the inquiries I am now making, and the information which I shall receive from them, I cannot give such an undertaking. COLONEL HOWARD VINCENT: I am sorry to press the right hon. Gentleman, but I must call his attention to the fact that the Motion which was accepted by the Government directed that steps should be taken at once. Unless some steps are taken I shall have to consider whether it will not be necessary to move the adjournment. MR. BRYCE: I have taken what steps I could by making inquiries; I have no power to do more. LOCAL GOVERNMENT ACT, 1894. MR. C. HOBHOUSE (Wilts, Devizes): I beg to ask the President the fact that an applicant for land under the provisions of the Local Government Act, 1894, being a freeholder precludes his application from being entertained? of the Local Government Board whether MR. SHAW LEFEVRE: It does not appear to me that the fact of an applicant for an allotment under the Local Government Act, 1894, being a freeholder, would in itself produce his application from being entertained. ASSISTANT TEACHERS IN IRELAND. MR. T. M. HEALY: I beg to ask the Chief Secretary for Ireland whether a present assistant teacher, who is classed higher than third class, and who has given more than five years' service as principal, is entitled to the bonus of £9 granted to assistants under the Education Act of 1892 and Schedule; and, if so, is it in accordance with the Act not to pay bonus to such assistants, many of whom had to revert from the position of principals from causes over which they had no control? MR. J. MORLEY: The Commissioners of National Education have referred this matter to their Law Adviser, who is of opinion that they are not precluded from recognising the five years' service, though not continuously rendered as assistant, but interrupted by an interval of service as principal. The Commissioners have accordingly decided to admit assistants so circumstanced to the benefit of the second clause of the Fourth Schedule of the Act. DUBLIN AND EDINBURGH MUSEUMS OF SCIENCE AND ART. MR. W. KENNY (Dublin, St. Stephen's Green): I beg to ask the Vice President of the Committee of Council on Education if he will state what are the salaries of the present Directors of the Museums of Science and Art at Dublin and Edinburgh respectively; whether the Director at Edinburgh has been granted an increase of salary personal to himself; and what were the grounds for such increase? MR. T. GIBSON BOWLES: (1) I beg to ask the Chancellor of the Exchequer whether the payment to local authorities out of the Death Duties for the financial year 1894-5, amounting to £2,153,059, represents one and a-half per cent. (under Section 19 of the Finance Act, 1894) on the principal value of the personal property, which would previously have been subject to Probate, Inventory, and Account Duty, and represents the charge on a total principal value of £143,537,260; whether this total value corresponds THE VICE PRESIDENT OF THE with the total value of property preCOUNCIL (Mr. A. H. D. ACLAND, viously charged with Probate Duty; and York, W.R., Rotherham): The present whether he can explain why the total salaries of the Directors of the Science value of personalty charged with duty, and Art Museums in Edinburgh and which in 1891-2 was £193,397,000, in Dublin are respectively £800 and £760. 1892-3 £164,322,000, and in 1893-4 These salaries, as will be seen from the £162,866,000, has apparently so seriously estimates, are both personal salaries, diminished in 1894-5 as to be less by including, in the case of the Edinburgh £50,000,000 than in 1891-2, less by Director, both house rent and fees, and £20,000,000 than in 1892-3, and less by in that of the Dublin Director, house £19,000,000 than in 1893-4 ? rent only. This, and the fact that there had been a misapprehension, with regard to the house rent, of the Directors of the Edinburgh Museum, are the reasons why the personal salary of the former is £40 a year more than that of the latter. When the posts are vacated by the present holders, the salaries will be the same £650 rising to £750 a year. PUBLIC REVENUE ACCOUNTS. MR. T. GIBSON BOWLES: (2) I beg to ask the Chancellor of the Exchequer whether he can explain why the amount paid to Local Taxation Accounts out of Death Duties, which in 1891-2 was £2,793,668, in 1892-3 £2,409,187, and in 1893-4 £2,359,030, has fallen in 1894-5 to £2,153,059, or £640,609 below 1891-2 (the last preceding influenza year), and £206,971 below 1893-4; and whether he proposes to take any steps MR. T. GIBSON BOWLES (Lynn for making up to the local authorities Regis): I beg to ask the Chancellor of this diminution in the amount payable the Exchequer whether he will give to them out of the Death Duties ? instructions that, in the Accounts of THE CHANCELLOR OF THE EX Public Revenue, published at the end of CHEQUER: I must ask the hon. each quarter of the financial year, the Member to postpone his questions, as I total amount of revenue from Death have not yet the information upon which Duties shall be stated separately, instead to answer him. I could not make any of being included, as at present, with statement involving an analysis of the other duties under the one head of figures until some time after the end of Stamps ? the financial half-year. THE CHANCELLOR OF THE EXCHEQUER (Sir W. HARCOURT, Derby): This would neither be convenient nor indeed possible. The Quarterly Returns are made on the expiring day of the quarter, when it is only possible to give the total exchequer receipts under the various principal heads, which require some time to analyse. The Returns can only be given in gross and cannot be distributed into their several items, any more than in the case of the Customs or the Excise. MR. T. GIBSON BOWLES: Is it not the fact that the total Death Duties are kept entirely distinct and separate from the total general stamps and in a separate office, and, therefore, is it not perfectly easy to give the figures at the end of the quarter? THE CHANCELLOR OF THE EXCHEQUER: I must take the information which I have from the Department, and they say that the figures are in a lump, and that the items cannot be separated. MR. T. GIBSON BOWLES: Does depreciation allowed on steam and sailnot the right hon. Gentleman see that ing ships by the Income Tax Commisthe information I have is derived entirely sioners varies in different ports, and from the public accounts? Cannot he even in different districts of the same port, follow me in the inferences which I have and in particular that the rate for drawn from that information? steamships stands at seven and a-half per cent. in the city parish of Glasgow, but has recently been reduced in the lower ward of Lanarkshire; and whether he proposes to take any steps to secure uniformity of assessment on competing shipowners in different parts of the country? THE CHANCELLOR OF THE EXCHEQUER: If the hon. Member has the information already he does not want it from me. Until I make the Fnancial Statement I shall not be in a position to give it. LEGACY AND SUCCESSION DUTY OFFICE. SIR JOHN HIBBERT: This is a matter which is under consideration. I agree most desirable. with my hon. Friend that uniformity is The Board of Inland MR. J. A. M. MACDONALD: I beg to ask the Chancellor of the Exchequer Revenue will use every effort to obtain whether he is aware of the great inconvenience and delay occasioned to solicitors that the matter is one in which neither it, but I must remind my hon. Friend and executors by the serious arrear into the Treasury nor the Board have any which the work of the Legacy and Suc- jurisdiction, the authority to decide it cession Duty Office has fallen; and, if so, whether he proposes to take steps to Commissioners, subject to an appeal to being vested by law in the District place the Office on such a footing as will the High Court on questions of law. enable it to discharge its duties with punctuality? THE CHANCELLOR OF THE EXCHEQUER: I am aware that in the working of the new system certain delays, not of a serious kind, have arisen; but the Department have under consideration what addition to the Staff may be necessary to deal with the in creased work. THE CYPRUS TRIBUTE. MR. PARKER SMITH asked whether this was not a matter for general rule? SIR JOHN HIBBERT: It is entirely in the hands of the District Commis sioners. MR. W. F. LAWRENCE (Liverpool, Abercromby): Is it not a fact that at Liverpool iron sailing ships are allowed only 3 per cent. depreciation, as againt 5 per cent. at London and Glasgow, and that a similar discrepancy exists in the rates on steamers to the disadvantage of Liverpool as compared with rates in Dundee and Newcastle? SIR JOHN HIBBERT: What the MR. PIERPOINT (Warrington): I beg to ask the Chancellor of the Exchequer (1) what amount of the Cyprus tribute is retained for the Sinking Fund hon. Member has stated is quite correct. of the 1855 Turkish Guaranteed Loan: The information I have received is, that (2) what amount of money out of the Cyprus tribute has been paid to the French Government in repayment of interest paid by France under its guarantee of 1855; and (3) what was the date of such payment? EX THE CHANCELLOR OF THE CHEQUER: The answer to the first question is, about £10,000 a year; to the second, £33,000; and to the third, in the year 1881-2. INCOME TAX ON SHIPPING. these different rates are in use at Liverpool and other places. At the same time, I must inform him that the question rests entirely with the District Commissioners; and it is only through them that a change can be made. It cannot be made through the Inland Revenue. MR. PARKER SMITH: I beg to ask the Chancellor of the Exchequer whether his attention has been drawn to the recent decision of the Exchequer Division of the High Court in Edinburgh declaring that, under the existing Law, MR. PARKER SMITH: I beg to no allowance in respect of depreciation ask the Chancellor of the Exchequer for Income Tax could be made on account whether he is aware that the rate of of a ship becoming obsolete and ceasing to be profitable; and what steps he pro- Local Government Bill this evening; poses to take, either by legislation or and, if so, whether the Chancellor of the otherwise, to amend this taxation of un- Exchequer would arrange the profitable ships? in for termination of the Debate on the Irish Land Bill at a reasonable time, say 11 o'clock, in order that an opportunity might be given for some discussion of the Scotch Bill? THE EX SIR JOHN HIBBERT: The decision of the Exchequer Division of the Court Edinburgh simply maintains with regard to ships the principle of allowance for depreciation which the Income Tax THE CHANCELLOR OF laws have laid down with regard to CHEQUER feared that what the right plant and machinery generally. That hon. Member proposed could not be done principle seems to me a fair one. My that evening, because notice of such an hon. Friend is in error in speaking arrangement as he desired ought to be of the taxation of unprofitable ships. given. Many hon. Members had proThe tax is on profits, and where a ship bably made their arrangements in the is earning no profits there is nothing to belief that the discussion of the Land be taxed. Bill would be continued to the usual hour. The Government were verv anxious to introduce the Scotch Bill, and he would see what arrangements could be made for that purpose on another night. SCHULL UNION. MR. J. GILHOOLY (Cork Co., W.): I beg to ask the Chancellor of the Exchequer whether, in view of the fact that the Poor Law Guardians of the Schull Union sustain a loss of £25 per annum on the residence of the medical officer of health for Schull, income tax on that residence will be remitted? THE CHANCELLOR OF THE EXCHEQUER: This is a matter which should be arranged with the local surveyor of taxes. I am informed that the house in question is assessed on £12 10s. The ground on which remission of the tax is claimed is not known to the local MR. J. H. C. HOZIER (Lanarkshire, S.) asked how much time the Government had devoted to Scotch business during the present Session? [No answer was given.] LIGHT RAILWAYS. MR. J. A. BRIGHT (Birmingham, Central) asked when the Bill for the provision of light railways would be introduced? MR. BRYCE said, that he was waiting surveyor; but, if the Guardians can anxiously for an opportunity to introduce satisfy him on this point, the remission the Bill.' He would take advantage of will no doubt be given. As a matter the first opportunity that presented of fact, the Duty has not been actually itself. paid for 1892, 1893, or 1894. JABEZ BALFOUR. MR. J. A. BRIGHT said, that perhaps he might ask the Chancellor of the Exchequer whether he could not provide time for the purpose? THE CHANCELLOR OF THE EX CHEQUER replied that the one thing he could not provide was time. MR. C. J. DARLING (Deptford) asked the Under Secretary for Foreign Affairs whether it was true as reported that Jabez Balfour had been removed from Salta; whether he was in the custody of an agent of the Government, RATEABLE VALUE OF LANDS, &c., and whether there existed now any obstacle in the way of his extradition? SIR EDWARD GREY: We have not yet received any news at the Foreign Office. LOCAL GOVERNMENT (SCOTLAND) 1869-70, AND GROSS ESTIMATED RENTAL AND RATEABLE VALUE OF LANDS, &c., 1894. Return presented,--relative thereto [ordered 19th February; Mr. Shaw Lefevre]; to lie upon the Table. GOVERNMENT DEPARTMENTS SECURITIES. Return ordered-- SIR C. J. PEARSON (Edinburgh and St. Andrew's Universities) asked whether it was the intention of the Government to introduce the Scotch ties held by the several Government Departments Mr. Parker Smith. "of the amounts of British Government Securi |