5 and 6. Mr. CATHCART WASONasked the First Lord of the Admiralty (1) if it has been reported to him that a man named Charles Sutherland, belonging to the Shetland section, Royal Naval Reserve, died in a cell at Fort Charlotte, Lerwick, at 6 a.m. on the 2nd instant; has he any official information showing that the deceased had been sentenced by the officer commanding the troops in Shetland to two days' detention in cells for an alleged breach of naval discipline which the deceased emphatically denied and for which no evidence was submitted; that the only food deceased received while detained was 1lb. of bread and some water for each day; that on this fare he was caused to break road metal all day; that he was placed all night in a cell which was not heated, and was not supplied with sufficient clothes to keep him warm; if so, will he state what action he proposes to take in the matter; and (2) if he is aware that on Sunday, 5th September last, the officer commanding the troops in Shetland accused a man belonging to the Shetland section, Royal Naval Reserve, of chewing tobacco and spitting on the church floor during divine service on the occasion of church parade, and that without reasonable evidence or proof the officer held the man to be guilty notwithstanding the fact that he neither chews nor smokes; that the officer on looking up the man's age said to him that he could not order him to be birched as he was over eighteen years of age, but that he would give him the option of seven days' detention in cells or six strokes with the birch; that the man elected the latter, 1769 whereupon his clothes were removed and he was laid over a gun on the parade square of Fort Charlotte, Lerwick, and flogged; and if he will state how he proposes to deal with the officer responsible for the execution of this sentence?
§ Dr. MACNAMARANo information has reached the Admiralty respecting either of the cases mentioned by my hon. Friend. Reports have, however, been called for.
§ 7. Mr. FALLEasked the Secretary to the Admiralty if he is aware that a Royal Fleet Reserve man, with a licensed business ashore, called up for service is assessed and taxed on the last three years of trade, plus Navy pay, plus pension; and if this assessment and taxation is correct.
§ Dr. MACNAMARAI venture to suggest that this question is one which should properly have been addressed to my right hon. Friend the Chancellor of the Exchequer. I am advised by the Inland Revenue authorities that the reply is in the affirmative. The assessment is, however, subject to allowances for abatement, life assurance, and children, and the Finance Act, 1914 (Session 2), provides for further relief in a case of this nature by the reduction of the assessment of the profits on the licensed business to the income of the year of assessment in lieu of on the average of the last three years of such profits.