858

THE COLLIERY GUARDIAN.

April 17 1914.

to equip and extend the Pontop mineral line for passenger
traffic, but the company is of opinion that the probable
receipts would not justify the expenditure necessary to
bring about the alteration. Had this been done, a
passenger line would have been connected directly with
South Shields from North-west Durham vid Pel aw,
Washington and Boldon, tapping a very extensive
mining district. The matter has not been dropped,
however, and will be brought before the Parliamentary
Committee of the South Shields Corporation.

A smoking concert was given in honour of Mr. John
Patterson at Eighton Banks last week. Mr. Patterson
has recently retired from a mining career extending over
62 years. He was the oldest official in connection with
the Spring well group of collieries, having worked for
the firm 40 years as deputy and master shifter.

Mr. Henry Baine, manager of the Baby Park Colliery,
has purchased White Park Colliery, near Woodlands
and Egglestone. The colliery is mechanically well
equipped, and there is a royalty of upwards of 350 acres.
Mr. Baine took possession on Thursday of last week.

Mr. H. G. Stobart, J.P., C.C., of Witton Park Tower,
is at present on a business tour in South Africa, and is
expected home about May.

Mr. John Burlinson, traffic manager to Cramlington
Coal Company, who is emigrating to British Columbia,
has been presented with a travelling trunk by his
colleagues.

Northumberland miners have decided not to pay the
expenses of those of their members who accept a free
course of studentship at Buskin College.

Mr. Edward Hind, overman at Shotton Colliery, has
been appointed under-manager of the Tynedale Colliery,
Hexham, and will take up his new duties next week.

Water trouble has again been expeiienced at Plen-
mellor Colliery, and has delayed operations somewhat.
It is expected, however, that, even if the trouble is not
completely eliminated, it will be got under control, and
all will then go well with the new colliery.

Last week, in the office of the Lambton and Hetton
Collieries Company Limited, a pleasant little gathering
was held, when Mr. H. B. Denton was presented with a
marble timepiece on the occasion of his marriage. Mr.
Denton is one of the most valued and popular members
of the office staff.

No little interest has been aroused in the north by the
fact that Mr. Tom E. Wing, the member for Houghton-
le-Spring, has given notice to introduce into Parliament
a Bill, the purpose of winch is to amend the Coal Mines
Begulations Act, 1911, for the purpose of limiting hours
of work to enginemen, boilermen and stokers employed
on the surface at mines.

Following on the publication of the terms of the Bill
introduced by Lord Willoughby de Broke, Mr. William
Straker, secretary of the Northumberland Miners’
Association, said: 44 It seems on the face of it absolutely
hopeless when we remember that not only in Durham,
with probably over 90 per cent, working three shifts,
but throughout the country7 generally, they are working
three shifts, which covers a much greater time coal
drawing than he allows by the Bill. Therefore, to
single Northumberland out from all the rest of the
country seems to be futile. However, if he can secure
a discussion in the House of Lords—or, better still, in
the House of Commons—upon the evils -of this con-
tinuous working in mines, it will certainly be an
advantage in the long run.”

Preparations are at present being made for the
reopening of Castle Eden Colliery. During the past
week mechanics have been busy repairing the shafts,
and it is expected by June the pumps will be got away.

June 6 has been fixed by the Thornley Aged Miners’
Homes Committee as the date for laying the foundation
stones of the twelve cottages to be opened at Thornley
in connection with the association. The occasion is to
be celebrated by a village fete.

The Chop well branch of the Durham Miners’ Asso-
ciation have nominated Aid. Wm. House to be the can-
didate for Chester-le-Street division, in succession to
Mr. J. W. Taylor, M.P., who is retiring.

The first annual dinner of the Northern Colliery
Officials’ Association was held at Newcastle recently.
Mr. Bobert Nuttall, the president, remarked that
it was their intention to look after the masters’
interests in the future even better than in the past, but
yet they felt they had a duty to themselves.—Mr. J. E.
Biddle, in submitting the toast of “ The Coal Trade,”
said he was afraid the old-time good feeling that existed
between officials and employees was disappearing. This
lamentable fact was augmented by the worries and
anxieties caused by the recent mining legislation. He
doubted very much whether the measures of the past
few years had been of any real benefit to the working
classes.

On Tuesday afternoon an exciting incident occurred
at Easington Colliery, two men being 44 gassed ” in a
similar manner to that of Friday, the 3rd inst., when a
man was suffocated. Happily on the present occasion
no loss of life occurred. It appears that two coal
hewers named Bart Teasdale and Bichard Oardew were
working in the Low Main seam of the North Pit when
a heavy 44 blower ” of gas came off with a loud hiss. Both
had electric lamps, which, of course, are not affected by
gas, but on account of the recent fatality the pair had a
safety lamp of the old type as a precaution, and this
light was extinguished. Both were 44 gassed,” but the
circumstances were such that they were able to make
their escape. The place was about a mile from the shaft
bottom.

Cumberland.

Mr. J. A. Jackson has been appointed chairman of the
Whitehaven Harbour Board, in succession to Mr. William
McGowan resigned; and Mr. E. Lonsdale Nanson

succeeds to the vice-chair. Mr. Jackson’s father, the
late Mr. John Jackson, was the first chairman of the
Board.

Yorkshire.

Dangers of the Goaf—Increment Value Duty on Minerals
—Doncaster Coal Exchange—English Contracts for
German Pit—Wheatley Rescue Station—Miners
Without Homes.

Judge Allen, in the Doncaster County Court, had
a very interesting work men’s compensation case
before him recently, in which the dangerous practice of
miners visiting the goaf was constantly referred to and
commented upon. The claimant was Hannah Cook, of
Piccadilly, Swinton, who asked for £300 in respect of
the death of her husband, a collier, killed in Manvers
Main No. 3 pit by a fall of roof, on January 2,1914.
Deceased was found in the goaf practically buried by
3 tons of stone. He was within 15 in. of a prop, and
must have known it was against the regulations to go
into the goaf. Evidence having been given to show
there was no sign of previous danger, it was contended,
for the defence, that the deceased was in a place he
had no right to be, and that, therefore, the defendants
were not liable. The goaf, it was pointed out to the
judge, was the most dangerous part of the mine, and
when the props had been removed the roof was liable to
come down any minute, especially, as in this instance,
where it was of rock. Mr. A T. Thompson, manager of
the pit, said a man going behind the back row of timber
ran a very grave risk, although he admitted it was done
by the men.—His Honour reserved judgment.

The members of the Yorkshire branch of the National
Association of Colliery Managers, on Thursday, the
2nd inst., inspected the works of Messrs. Charles Boberts
and Co. Limited, and of the Horbury Junction Iron
Company Limited. The visitors were entertained to tea
in the evening. Mr. Percy Greaves (chairman of the
Boberts company, and a director of the Horbury Junc-
tion Iron Company) spoke of the superior merits of
English tyres and axles over foreign ones.

The material point whether a lease of minerals for a
term of less than 14 years is subject to increment value
duty under the Finance Act, 1910, was raised for the
first time in the appeal of the Sheffield and South
Yorkshire Navigation Company v. the Commissioners
of Inland Bevenue, heard on Monday by Mr. Thos.
Jones, GE., of 5, Little George-street, Westminster, an
Official Beferee under the Act. The appeal was for an
assessment made by the Land Valuation Department
on minerals under a canal at Lower Strafforth, Mex-
borough, for the purpose of increment value duty, the
appellants being the lessors to the Denaby and Cadeby
Main Collieries Limited of a Barnsley seam of coal
which ran under the canal.—Mr. Gerald Sturt, for the
appellants, said the lease was dated December 23, 1909,
but what mattered was the term for ten years from
January 1, 1910. Section 1 of Part I. of the Finance
(1909-10) Act, 1910, stated: 44 Subject to the provisions
of this part of the Act there shall be charged, levied and
paid on the increment value of any land a duty called
increment value duty, at the rate of £1 for every complete
£5 of that value accruing after April 30,1909 ”; and sub-
section (a) ran : 44 On the occasion of any transfer on sale
of the fee-simple of the land or of any interest in the
land, in pursuance of any contract made after the
commencement of this Act, or the grant, in pursuance
of any contract made after the commencement of this
Act, of any lease (not being a lease for a term of years
not exceeding 14 years) of the land.” It was clear that,
so far as land was concerned, leased for less than
14 years it was not subject to increment value duty.
According to the definition in section 41, 44 the expres-
sion 4 land ’ does not include any incorporeal hereditament
issuing or granted out of the land.” Coming to the
provisions governing minerals and mineral rights duty,
Mr. Sturt read section 23 (2):—44 For the purposes of
valuation under this part of the Act all minerals
shall be treated as a separate parcel of land,”
and “ minerals which are comprised in a mining
lease or are being worked shall be treated as a
separate parcel of land, not only for the purposes of
valuation, but also for the purpose of the assessment of
duty under this part of the Act.” Those definitions
were important. The provisions as to increment value
duty on minerals were found in section 22, subsection 2
of which made this exception: “ Increment value duty
shall not be charged in the case of any minerals which
were on April 30, 1909, either comprised in a mining
lease or being worked by the proprietor, so long as the
minerals are for the time being either comprised in a
mining lease or being worked by the proprietor.” Sub-
section 3 made increment value duty, where charged on
minerals, an annual charge. The exception made in
section 22 (2), he submitted, was not confined to that
section, but, having regard to the wide definition of
minerals in section 23 (2), they were at once thrown
back upon section 1 (a) which laid down that increment
value duty was not chargeable on a lease for a less term
than 14 years.—Mr. J. H. Shaw, for the Commissioners,
did not dispute that Part I. must be read as a whole,
but Mr. Sturt had not read the most material section.
The first subsection of section 22 read :—“ No reversion
duty shall be charged on the determination of a mining
lease, and no increment value duty shall be charged on
the occasion of the grant of a mining lease, or in
respect of minerals which are comprised in a mining
lease, or are being worked, except as a duty payable
annually in manner provided by this Act.” The plain
meaning—leaving out reversion duty, with which they
were not concerned—was that “ increment value duty
shall be charged on the occasion of the grant of a mining
lease or in respect of minerals which are comprised in a
mining lease, or are being worked, as a duty payable
annually in manner provided,” &c. The term 44 mining

lease,” under section 41, was so much wider than the
definition of a lease of land as apart from a lease of
minerals, and included a mere licence. Mr. Shaw went
on to contend that section 1 did not govern section 22,
and that the methods to be adopted to find the increment
value of land were different and distinct from those for
finding the increment value of minerals. Even the duty
was different, although called “increment value” in
both cases. In the case of land, it was a lump sum
payable 44 on the occasion” ; in the other it was reduced
to an annual equivalent.—The Beferee : Obviously
it is the same thing. With land you can assess
at one valuation, but with minerals it is impos-
sible to arrive at it on any basis other than an annual
basis. The Legislature says : We will take our
increment the same as you take your royalty. —
Mr. Shaw, resuming, pointed out that the lessee might
work out the whole of the minerals in a couple of years.
In such a case it was obvious there was no reason for
restricting the term of a mining lease to less than
14 years in order to confer the exemption. The term
44 mining lease ” in section 22 (1) was not the same as
44 lease ” in section 1, and the effect was to make incre-
ment value duty payable on the occasion of the grant of
a mining lease whatever the period.—The Beferee : If
the appellants’ contention is good, what is to prevent
future lessors granting leases for less than 14 years for
all their minerals in order to get out of increment duty ?
—Mr. Shaw: It is obvious that, if Mr. Sturt’s contention
is correct, no increment value duty will ever be collected.
—Mr. Sturt: The only section creating the charge is
section 1, which contains the exemption for a lease of
less than 14 years. There is absolute corroboration of
it in section 23 (2), which is the guiding section.—The
Beferee will deliver his considered decision in due course.

Mr. Jabez Chappell, for many years a coal merchant
at Huddersfield, who died on December 4 last, has left
estate valued at £2,37319s. Id. gross and £2,340 14s. lOd.
net.

It is understood that the movement for a Coal
Exchange for Doncaster continues to advance. The
alterations and extensions at the Danum Hotel are now
well nigh completed, and this appears to be all that the
promoters of the proposed Exchange have been waiting
for.

Bidiculous stories continue to go the round of the
Doncaster district as to the importation of thousands of
German workmen in connection with the Harworth
Colliery. As we have previously intimated, there are
already a few Germans and Italians at Harworth, and a
few more are expected; anything over and above this is
mere imagination. As we suggested some weeks ago, it
turns out to be perfectly true that not all the contracts
in connection with the pit are going abroad. A London
firm — Erith’s Engineering Company Limited — have
designed the tunnel dryers, and are also supplying the
complete brick-drying apparatus and steel cars. The
company has its own brickworks, which were taken over
when negotiations were completed for the pit. These
works are being greatly extended. British-made brick-
making machinery, dryers and kilns are to be used,
capable of producing 200,000 bricks weekly at the
commencement, and double that quantity in the near
future.

Miners in the Doncaster area continue to complain of
the great difficulty they experience in getting houses in
which to live. Many of them are now living in residen-
tial parts of Doncaster, paying from 10s. to 12s. per
week for a house, and making up for the heavy rent by
sharing their abode with another family or else taking
in lodgers. The men complain that if they live in a
colliery company’s house and happen to leave that
colliery, they are ordered out of the house practically
before they have worked their notice out. One Doncaster
miner told our correspondent that three weeks ago he
left the pit at which he was employed. He still had two
sons working at the same colliery, so he saw the manager
and arranged for the rent to be stopped from the wages
of his eldest son. It was stopped the first week, but not
the second, so he took it to the colliery office, and found
they would not accept it. He was then ordered out of
the house, although his two sons worked at the pit. He
would not mind leaving the house, but he Cannot get
another ; there is not an empty house to be found any-
where. This is the plight of hundreds of others.

Lancashire and Cheshire.

It is now definitely stated that Mr. Thomas Greenall,
J.P., president of the Lancashire and Cheshire Miners’
Federation, is to contest the Leigh division of Lancashire
in the Labour interest.

Mr. Harold Stephenson, who has relinquished the
managership of the Moss Hall Coal Company’s Low
Hall Collieries to take up a position as agent to the
Tyldesley Coal Company, has been presented by his
former colleagues with a roll-top desk, suitably inscribed,
and Mrs. Stephenson has been the recipient of a gold
bracelet watch. The presentation was made by Mr.
Young, manager of the May pole Collieries, at a social
gathering held recently under the ch ar man ship of
Mr. P. Gaskell, the present manager of the Low Hall
Collieries.

Notts and Derbyshire.

Colliery Assessments in the Chesterfield Union.

A big building development at Gedling was forecasted
at the last meeting of the Basford Bural District
Council. Mr. S. Maylan, the surveyor and engineer,
reported that he had received a letter from Messrs.
Wheeler and Watts, stating that they had been
instructed by Mr. H. Dennis Bayley to prepare a
scheme for the erection of about 400 houses for the
accommodation of miners.