April 17, 1914, THE COLLIERY GUARDIAN. 843 in charge of the brushing, showing how much he has to bank the rails at each chalked mark, or how much he has to cut lower in the pavement. Again, supposing that a mean gradient will cost too much time or money, then varied gradients can be easily got from the booked level. The writer frequently adopts varied gradients, so as to avoid cutting into the pavement or into hard roofs. Generally speaking, he finds that, in ordinary metals, to rip 2 ft. out of the pavement in order to lower the rails costs twice as much as 2 ft. cut out of the roof so as to raise the rails. He has taken down as much as 16 ft. from the roof cheaply, but to cut even 4 ft. from the pavement is costly, as well as being slow. NfflERAL OWNERS’ jmm&TIOT OF MEAT BRITAIBL The third general annual meeting of the members of the association was held at the Law Society's Hall on Thursday, April 2, 1914, when the committee presented their report. Referring to the case relating to Mrs. Mickleth wait's coal, the report recalls that the original valuation of the unworked minerals was agreed at a certain figure. Subsequently some of the minerals were leased and the Revenue sought to divide the valuation, placing one sum on the seams com- prised in the lease, and another on the unleased minerals in the same area. The right to do this was contested. The referee's decision was given on November 29 last adversely to the appellant, and since the end of the year the committee have, acting under advice, decided not to proceed further with the appeal. Any member in doubt as to a valuation is invited to write to the secretary with reference to provisional valuations of minerals and surface lands used for mining purposes. In regard to mineral rights duty and super-tax, it is stated that a majority of the members pay super-tax, and some of them are bearing the cost of and incident to a case largely based on the decision in the Duke of Beaufort and the Marquess of Anglesey’s cases. The joint opinion of Sir Robert Finlay and Mr. Danckwerts, K.C., is being taken in conjunction with influential owners, who are not members of this association, as to whether a super-tax payer is entitled to deduct income-tax (paid at the source) before arriving at the sum on which he has to pay super-tax. The question is one of far-reaching importance. It has particular reference to mines, and it is contended that the right extends to a taxpayer in respect of all real property, and also, perhaps, in respect of personal estate where the deduction of tax is made before the income is paid over. The Super-tax Commissioners have decided against the appellants - but junior counsel advises that the decision should be appealed against. Notice of appeal has been given, and the case is now down for the decision of the High Court. The joint opinion before referred to is expected at an early date. If the present limits of .£3,000 and .£5,000 should, for the purpose of levying vsuper (income) tax, in future be reduced, the opinions will be of interest to a larger number of members than at present. The far-reaching effect of the decision known as “ the Howley Park Tunnel case" has been felt during the year, and the committee urge that no opportunity be lost for the protection of mineral owners and lessees in getting clauses inserted in any Bills or agreements for sale to railway companies where mines may be affected. Inasmuch as mineworkers are affected by the decision even more than royalty owners, the Mining Association of Great Britain is, the committee believes, offering opposition to all Bills before the present session of Parliament which do not give adequate protection from the loss which would fall on the mine worker and royalty owner owing to this inequitable decision. The committee are of opinion ’that steps should be taken as soon as possible to procure an alteration of the present law. In the meantime, they are glad to hear that in several cases railway companies have accepted contracts incorporating special provisions to meet particular cases, and clauses with the same object are inserted in some of the Bills now presented to Parliament. The committee urge the desirability of persuading every royalty owner to join the association, as it is only by effective co-operation that the interests of owners are likely to be protected. The meeting re-elected the presi- dent (Earl Fitzwilliam) and vice-presidents, and also the following committee:—Messrs. Rowland Beevor (London), Alfred Clegg (Barnsley), H. St. J. Durnford (Doncaster), H. E. Golding (London), Percy Greaves (Wakefield), Beresford R. Heaton (London), Arthur Lawrence (Cardiff), J. E. Mammatt (Leeds), C. H. Morton (Liverpool), C. F. Nightingale (Walsall), J. A. Rutherford (Highclcre, New- bury), Edwd. Harrow Ryde (London), G. P. Talbot (Wentworth, Yorks), Wilfred F. Tempest (Pontefract), W. Watkyn-Thomas (Whitehaven), and G. L. Whately (London), with power to co-opt four other members. At a meeting of the Institution of Civil Engineers on Tuesday, April 21, at 8 p.m., the paper on “ The Transporta- tion Problem in Canada, and Montreal Harbour,” by Frederick William Cowie will be further.discussed. Ata student's meeting on Friday, April 24, at 8 p.m., the Frame Thomson lecture on “ Engineering Contracts ” will be given by A. A. Hudson, K.C. APPROVED SAFETY LMP FOR New Order In pursuance of section 33 of the Coal Mines Act, 1911, the Home Secretary has made an Order amending the Safety Lamps Order of August 26, 1913. In the description of the Hailwood lamps No. 01 and No. 01 S (see Colliery Guardian, September 12, 1913, p. 523):—“ 1’5 square inches ” is substituted for “ 1’3 square inches ” as the area of the vertical air-inlet holes, and a proviso is added at the end of paragraph (3) . Provided also that the lamps may be fitted with the Hailwood combustion tube. This tube, the general design of which is shown in figs. 1 to 3, consists of a spring clip or other attachment or frame for supporting a small glass chimney or combustion tube, which is thus held over the flame. When a dduble-gauze lamp is used, the spring clip or other attachment (fig. 1) is secured to a metal chimney of suitable dimensions. Fig. 1. Fig. 2. Hailwood Combustion Fig. 3. Tube. When a single gauze is used with a metal chimney, the spring clip or other attachment (fig. 2) is secured to the metal chimney, and the metal chimney is provided with a horizontal, stepped or curved gauze. The joints between the gauze and the metal chimney and between the gauze and the outer protecting glass are flametight, and the metal chimney is of the dimensions of the Mueseler chimney above specified, or of the following dimensions : In. Height of top of chimney above top of outer glass, not less than ..................... 2| Height of bottom of chimney below Mueseler chimney gauze, not less than.............. J- Diameter at top not greater than........... | Diameter at bottom not greater than ....... The metal chimney may be fitted, or not, with a gauze cap or metal hood. The frame used for supporting the glass (fig. 3) consist of two metal plates connected by pillars. The upper plate rests on the outer protecting glass and forms a flame-tight connection with the pro- tecting glass and gauzes; or, alternatively, the upper plate may be hinged or otherwise attached directly to the metal chimney. The lower plate carries the glass combustion tube. In the description of the J.C.B. lamps Nos. 19 and 22 (see Colliery Gaardian, September 12, 1913, p. 524), the proviso to paragraph (4) is amended to read as follows:— Provided that the lamp may also be made to take glasses of the following dimensions :— External diameter ..... 58 mm. f +? Inm' ( — 1 mm. Height ................ 60 mm. ± 4 mm. Size mark.............. 58-60 or External diameter ..... Height ................ S Z9 mark.............. 56 mm 67 mm. 56-67 ( + 0 mm. t —1 mm. ± 1 mm. In paragraph (4) of the description of the Laid!er lamps Nos. 1, ^A, and 2 (see Colliery Guardian, Sep- tember 19, 1913, p. 580), the words “bearing one of the size marks ” are substituted for the words “ bearing the size mark ” in line 2; and “ Size mark 57-60 or J.L. 1 ”, “Size mark 57-67 or J.L. 1a” and “Size mark 53-60 or J.L. 2 ” are substituted for “ Size mark 57-60 ”, “ Size mark 57-67 ” and “ Size mark 53-60 ” respectively. In the description of Patterson and Co.’s safety lamps type A1 and type A 3 (see Colliery Guardian, Sep- tember 26, 1913, p. 643) the words “ Fitted or not with a deflector; and with or without a baffle ring ” are inserted after the word “ gauze ” in paragraph (1). Paragraph (5) is amended to read as follows :— (5) Oil vessel of brass, steel or iron of sufficient capacity to provide the required light for the required time as specified in paragraph (8) below; fitted with a flat to §-in. burner (fitted or not with a porcelain body) : provided or not with a winding-wick adjuster; and with or without an electric igniter of the type shown in the following drawing, both so fitted as not to cause the lamp to be dangerous in an explosive atmosphere. In paragraph (7) of the description of the “Prestwich Patent Protector ” lamp (see Colliery Guardian, September 26, 1913, p. 644), the dimension limits and size marks specified for the glasses shall be altered to read as follows :— Outside Glass. External diameter ..... 58^ mm. * J mm* Height ................ 59i mm ±4 mm. Size mark............... 58|-59| or Protector 1 or P L 0.1. Inside Glass. C + 0 mm. External diameter ..... 464 mm. ) _± mm Height ................ 59| mm. ±1 mm. Siz^ mark............... 461-594 or Protector 2 or P.L.C. 2. In paragraph (4) of the description of the Protector Lamp and Lighting Company’s “ No. 176 Oil Lamp,” the dimension limits and size marks specified for the glass shall be altered so as to conform with the dimen- sions of the outer glass set forth above. Fig. 4.—Patterson Oil Vessel and Igniter. i Fig. 5.—“Ceag” Lead-rivet Lock. Paragraph (6) of thq description of the “ Ceag ” Miners’ Safety Lamp (see Colliery Guardian, May 30, 1913) shall be amended to read as follows :— An efficient locking device of one or other of the following types securing the cover to the case :— (i) A magnetic lock so constructed that the bolt can only be withdrawn by applying the pole of an electro-magnet to the outside of the lock. (ii) A lock of the type shown in the following drawing, consisting of a steel bolt locked in position by a lead-rivet lock. Brand The following paragraph shall be added at the end of the description of the glasses bearing the above duly registered trade mark (see Colliery Guardian, November 7, 1913, p. 957) That each glass issued after February 1, 1914, shall have been tested by the makers before it is issued by heating it in boiling water to a temperature of 212 degs. Fahr, and then plunging it immediately into water at a temperature of approximately 60 degs. Fahr., and shall bear an additional brand mark TESTED to denote that it has been so tested. . ZeeL Brand I— B K 8 Ay In the description of the glasses bearing the above duly registered trade mark, the footnote is amended to enable glasses manufactured before the date of this order bearing the brand of a K in a circle, but otherwise conforming with the specification, to be used. Brand - In the description of the glasses bearing either of the above duly registered trade marks, it is stipulated that they are made in sizes not being more than 85 mm. nor less than 50 mm. in external diameter, not more than 90 mm. nor less than 54 mm. in height, and not more than 6 mm. nor less than 4 mm. in thickness; and that when used with an outside protecting glass they are made in sizes not being more than 57 mm. nor less than 49 mm. in external diameter, not more than 67 mm. nor less than 60 mm. in height, and not more than 4 mm. nor less than 2 mm. in thickness. Brand In the description of the glasses bearing, the above duly registered trade mark it is stipulated that they are made in sizes not being more than 72 mm. nor less than 50 mm. in external diameter, not more than 70 mm. nor less than 50 mm. in height, and not more than 6 mm. nor less than 4 mm. in thickness; and that when used with an outside protecting glass they are made in sizes not being more than 3 mm, nor less than 1 mm. in thickness.