With regard to taxation per head, I would refer my hon. Friend to the answer given to my hon. Friend the Member for the Moseley Division of Birmingham on the 15th June. But I should point out that all such estimates are profoundly affected not only by the rapid movements in the exchange but also by the future effects of the depreciation of the mark on the yield of taxation, effects which it is impossible to foretell. The question of taxation in Germany, and the questions referred to in the second and third parts of the question, are primarily matters for the Reparation Commission, which is dealing with them on the Report of the Guarantees Commission at this very moment, and I would ask my hon. and learned Friend to excuse me making any fresh statement on this aspect of the reparation problem at present.