294 THE COLLIERY GUARDIAN February 5, 1913. setting up machinery to minimise law costs in disputed cases of compensation, has been arranged to be held. The miners’ representatives are favourable to setting up a joint board, before which all disputed claims of compensation would be discussed, which would endeavour to come to an agreement. What proposals the employers will put forward at this meeting is not known, but it is believed that their scheme is much more far-reaching than that of the miners’ repre- sentatives. Undoubtedly there is a strong feeling amongst the miners’ leaders that a change of some kind must be made to reduce the lawyers’ fees for compensation cases, which in Scotland alone amount to close on £10,000 annually. Should the negotiations ’ with the employers to set up a joint board succeed, it is not improbable that the question of the miners’ unions employing their own legal staff will be considered, rather than continuing the present arrangement of giving the business to outside legal firms. The Board of Trade has replied to the Scottish coal owners’ request for reduced rates on coal traffic for export normally dealt with at ports on the upper Birth of Forth, but now diverted to other ports, chiefly Glasgow. The reply states that the marker has been fully considered by the Railway Executive Committee, but that it has not been found practicable to quote reduced rates for the traffic. LABOUR AND WAGES. South Wales and Monmouthshire. Great and growing interest has, during the past few days, been manifested in the conference of miners’ delegates which opens to-morrow (Saturday) at Cardiff; and resolutions upon some of the points at issue have been passed by meetings in different parts of the coalfield. The chief question is : whether notice shall be given terminating the Conciliation Board agreement? Following this come the various sug- gestions as to amendment that should be sought; one is that a new minimum should be established at 50 per cent, (instead of 35) above the standard of 1879; another is as to general application of the practice of paying six turns for five; abolition of the maximum; improvement in surface- men’s wages and hours; an alteration of the anthracite standard; increase of Federation.subscription, etc., have also been mooted, and the gathering must inevitably prove one of the most important of recent years. North of England. Employment in the Northumberland coalfield continues to show steady improvement. During January the miners worked an average of 4-806 days per week, which is very nearly full time, as compared with 4-318 days in December. Men at the steam coal pits worked an average of 4-841 days, as against 4-0087. The. house coal pits hardly worked so well, the average being 4-747, as against 4-95. The annual meeting of the Cumberland Miners’ Associa- tion was held at Workington on the 28th ult. Mr. Cape submitted the balance-sheet, showing that, although upwards of £5,000 had been spent in support of men laid idle, the gain on the year’s working expenses exceeded £1,500. The membership had decreased through so many members—1,704—joining the Colours, and now consisted of 6,841 full members and 1,022 half-members. Rules for the government of the society recently formed by the associa- tion for the insurance of its members against accident, and the payment of benefits in accordance with the Workmen’s Compensation Act, were adopted, and the point raised by a resolution from the Aspatria lodge, that any person losing work on business authorised by the association should be eligible for insurance in the society, having been covered, the resolution was withdrawn. Representatives of the Northumberland Deputies’ Asso- ciation met the coal owners at the Coal Trade Offices on Saturday, with a view to the regulation of the deputies’ wages. After considerable discussion it was arranged that the deputies’ wages be reduced 3d. per day, commencing on pays February 1 and 8, thus making a daily wage for the deputies of 7s. 2|d. The representatives of the Northumberland Colliery Mechanics’ Association waited on the Northumberland coal owners on Saturday, for the purpose of adjusting wages for the ensuing three months. In August of last year the mechanics were due to suffer a reduction of IJd. per day, but, owing to the outbreak of war, the owners decided to forego their claim for three months; at the end of the three months they decided to again forego their claim for another three months. The miners having this year suffered a further reduction of 3 per cent., it was decided that with the pays commencing Mondays, February 1 and 8, the wages of mechanics be reduced by 3d. per day. Federate^ Area. Mr. J. G. Hancock, M.F., agent, presented the half- yearly report and statement of accounts at the monthly meeting of the Notts Miners’ Association, held at Notting- ham on Saturday. The report expressed pleasure that such a large percentage of members had not only joined the Forces, but had rendered such services that had merited the complimentary remarks made by military officers. Nearly 5,000 members of the association had enlisted. During the past six months the income from members’ subscriptions alone had amounted to close upon £18,000; £10,900 had been banked after all expenses had been met; £3,563 19s. had been paid in old-age pensions. At the end of 1914 the association was worth £175,000. The membership stood at 33,915. There had been three members killed in the last six months, and compensation obtained in each case for the relatives. It was reported that, at the request of the men’s section, a meeting of the local Minimum Wage Board had been arranged to be held on February 15, to consider an alteration in the rates of wages. A three hours’ sitting in London on Friday last of the miners’ section of the English Conciliation Board was entirely occupied with the discussion of the proposals from the coal owners and men’s side of the Conciliation Board for the arrangement of a new wage agreement for a further period of three years. On Tuesday the first batch of strike notices were tendered at the West Yorkshire collieries. Notices have been handed in at the collieries concerned on whatever day the books of the collieries are made up, to-day (Friday) being the final day, and the notices will run for the customary period of a fortnight before there will be any cessation of work. The later information, however, is that a conference is to be held on Tuesday. Forest of Dean. There has been a further meeting in the Forest of Dean between representatives of the Associated House Coal Owners and of the trade unionist workmen. The outcome of the meeting was an unanimous decision to put up the prices of house coal another Is. per ton, which, in accordance with the wages agreement, gives the workmen 5 per cent, advance in their wages. This is the third advance in coal price and of wages in this coalfield since December. Scotland. A meeting' of the executive of the Scottish Union of Mine Workers was held on Monday in Glasgow, Mr. Robert Smillie presiding. A letter was read from Mr. R. M. Stewart, secretary of the Scottish Coal Exporters’ Associa- tion, urging that the miners should work six days a week, and also agree to the suspension of the Eight Hours Act in order to increase the supply of coal. The meeting agreed there was no necessity for the men working six days a week, or for the suspension of the Act, as many collieries were working short time at present. Miners’ Federation of Great Britain. A special meeting of the executive of the Miners’ Federa- tion of Great Britain was held at the Westminster Palace Hotel, London, on Tuesday,- to consider the result of the West Yorkshire strike ballot on the minimum wage dispute, and other matters affecting the industry. Mr. Robt. Smillie, Scotland, president, was in the chair, and there was a full attendance. Mr. T. Ashton, secretary, presented the figures of the recent ballot in West Yorkshire, which showed that 26,676 men voted in favour of giving in notices, and 7,211 against. The return was made by the Yorkshire Miners’ Association in accordance with the decision of the recent conference that full financial support be given to the Yorkshire miners in the event of a two-tmrds majority of the men voting in favour of a strike. The majority in the ballot is largely in excess of the necessary two-thirds, but it is understood that further efforts will be made to' effect a settlement of the dispute previous to the expiration of the notices on February 20. It was decided that Messrs. R. Smillie (president), T. Ashton (secretary), W. Brace, M.P., and Stephen Walsh, M.P., shall act as representing the Miners’ Federation, with the representatives of the Yorkshire Miners’ Association, in any further negotiations with the West Yorkshire coal owners for the settlement of the West Yorkshire minimum wage dispute. The executive then proceeded to consider the agitation which has been started in certain quarters for the suspension of the Coal Mines (Eight Hours) Act, and, after a full consideration of the matter, the two following resolutions were passed :— “ That this executive committee emphatically protest against the movement at present being engineered by certain mine owners, manufacturers, chambers of com- merce, gas committees, and other interested parties to bring about a suspension of the Eight Hours (Mmes) Act. We desire prominently to bring before the Government and the public the fact that any shortage in the supply of coal is not in any way due to the operation of the Eight Hours Act, large masses of miners at a considerable number of collieries throughout the country not having the opportunity of working more than a few days per week at the present time. The committee desire public attention to be drawn to the fact that the workmen in certain important districts have quite recently suffered reductions in wages because of falling prices in coal, showing that the supply, so far as the workmen are concerned, has been adequately maintained. Any shortage of supply is, in the opinion of the executive, due to such cause as con- gestion of traffic on the railways, excess of freight charges, exploitation by middlemen, and other causes entirely out- side and irrespective of the Eight Hours Act.” “A strong desire has been expressed by the mine owners in the ironstone district of Cleveland to have the Eight Hours Act suspended at those mines, because of the extraordinary demand for raw material in the production of iron and steel, and also of by-products which are secured in the manufacture of iron from the iron ore. It was reported that the miners of Cleveland had been requested to meet with the mine owners, with a view to a mutual understanding being come to in claiming that the Eight Hours Act should be suspended for a period. The executive committee, having fully considered the matter, decided that they could not see their way to countenance the suspension of the Act applying to any part of the mining districts of Great Britain.” It was resolved that copies of these resolutions be for- warded to the Prime Minister, the President of the Board of Trade, and to Sir Geo. Askwith, head of the Labour Department. The next matter which was considered was the all-round rise in the price of food, with the consequent higher cost of living, and the following resolution was unanimously agreed to :— . ‘ ‘ That we view with grave concern the rise in the price of foodstuffs, which is equivalent to a serious reduction of wages. We therefore call upon the Government to take immediate steps to control supplies, regulate prices, to prevent gambling with the means of living of the common people, and to prevent the general community being exploited.” The executive adjourned until the following day. The executive committee, at their meeting on Wednesday, considered the question of the new wage agreements' under the various Conciliations Boards. Mr. Robt. Smillie, Scot- land, president, was in the chair. The progress of the negotiations in England, and the actions taken by the South Wales miners were reported to the executive, and a protracted discussion followed, which was incomplete when the executive adjourned for the day. The executive committee met again yesterday. At the conclusion of the sitting the president announced that the following resolution had been carried :— “ That for the guidance of districts in the negotiation of new agreements, the executive committee recommends that no such agreement be finally settled until it has been submitted to the executive committee for confirmation, in order to ascertain whether or not the proposals laid down by the Miners’ Federation of Great Britain are embodied in the terms of the agreement; also that every such agree- ment shall be subject to a three months’ notice at any time, at a date to be fixed by a conference to be held on the 23rd inst.” The following are the Scarborough Conference resolutions for the guidance of districts in negotiating any new wage agreements :—“ That all new agreements entered into by the Conciliation Boards must terminate at one and the same time, subject to three months’ notice.” “ That a new standard rate of wages be created in place of the present obsolete standards oi 1877, 1879, and 1888, by merging into the new standards all bonuses and percentages not less than the existing minimum rates recognised oy the present Board.” ” That a minimum wage of not less than 5s. per day for all adult surface workers be asked for.” ” That notice be given to terminate all existing agreements regu- lated by Conciliations Boards on April 1, 1915.” Our correspondent understands, on the authority of Mr. Smillie and Mr. Ashton, that the meaning of the resolution is three months’ notice from the termination of the period for which the agreement is signed, whether it is one, two, or three years. The period of years over which the new agree- ments will run will be determined by the conference on the 23rd inst. Firemen’s Associations. The annual conference of the General Federation of Colliery Firemen’s, Examiners’, and Deputies’ Associations of Great Britain was held at Sheffield on Saturday. Dele- gates were present from Yorkshire,. Northumberland, Durham, North Staffordshire, the Midland Counties, South and North Wales, Monmouthshire, Lancashire, and Cheshire. Mr. Coulthard was re-elected president of the Federation. Following lengthy consideration, an important resolution dealing witn the Scottish deputies was passed, expressing regret that the Scottish Deputies’ Association had not that freedom in Scotland as had been hoped for, it being understood that the miners1’ representatives were still hostile to that body. It was decided to hold a con- ference of delegates in London during the Easter week-end, to consider suggestions and amendments respecting the Coal Mines Act of 1911, sent in by the various associations.. The conference resolved that unless the war made it inadvisable, the summer conference in June should be held at Durham. The Iron, Steel and Engineering Trades. It is announced that the wages for February and March of workmen associated with the Board of Conciliation and Arbitration for the Manufactured Iron and Steel Trade of the North of England will be the same as during the pre- ceding two months. The average net selling price of manufactured iron for the two months ended December 31 was £7 Is. l-38d. per ton, as compared with £6 19s. 0-56d. in •the previous two months. Mr. Daniel Jones and Mr. W. Aucott, secretaries to the Midland Iron and Steel Wages Board, publish the report of the accountants (Messrs. B. Smith, Son and Wilkie) for the two months ended November and December 1914, and announce that, in accordance with the sliding scale arrange- ments, the wages for puddling during the months of February and March 1915 will be 9s. 9d. per ton, and all other, mill and forge wages will be advanced 2J per cent. These wages will take effect from Monday, February 8, 1915, and continue until Saturday, April 3, 1915. In addition to the puddling rate of 9s. 9d. per ton under the sliding scale, there will be an allowance of 6d. per ton given to the puddlers by resolution of the Wages Boarci which met July 15, 1912. The allowance applies to.puddlers only, and will now make the total puddling rate 10s. 3d. per ton. The certified average net selling price was £7 8s. l-84d. per ton. The following intimation has been made to Messrs. James C. Bishop and James Gavin, joint secretaries of the Scottish Manufactured Iron Trade Conciliation and Arbi- tration Board, by Mr. John M. MacLeod, C.A., Glasgow :— “In terms of the remit, I have examined the employers’ books for November and December 1914, and I certify the average net selling price brought out is £6 18s. 8-80d. per ton. This means an increase of 2J per cent, in the wages of the workmen.” The blastfurnacemen in Scotland have also been awarded an increase of 2J per cent, on their wages. LAW INTELLIGENCE. HIGH COURT OF JUSTICE. KING’S BENCH DIVISION.—January 26. Before Mr. Justice Rowlatt. Increment Value Duty on Minerals. Inland Revenue Commissioners v. the Sheffield and South Yorkshire Navigation Company.—This was an appeal from a decision of Mr. Thos. Jones, the referee in a reference dealing with increment duty on minerals, and it raised a question as to liability to assessment to annual increment value duty under Part I. of the Finance (1909-10) Act, 1910, upon certain minerals. These were comprised in a mining lease dated December 23, 1909, from the Sheffield and South Yorkshire Navigation Company to the Denaby and Cadeby Main Collieries Limited. The term of the lease was 10 years. The minerals were valued by the Commissioners at a capital value of £802. In respect of the year 1912-13 the rental value of the minerals in question was £354. The annual equivalent of the original capital value of the minerals, in accordance with section 22 (3) of the Finance Act, was £65. Increment value in respect of the year was £289, and duty thereon would be £57, and this amount was assessed on the company. The company appealed on the grounds that the lease came within the exemption in section 1 (a) of the Act, exempting leases of under 14 years’ duration. The Solicitor-General, for the Commissioners, pointed out that the minerals were first treated as separate parcels of land; then the capital value was ascertained and assigned to them. Having got that capital value they took 8 per cent, on it as representing the proper distribution of that capital value in the form of rent, and if any rent was paid under a mineral lease in excess of that 8 per cent, on the capital payment, that excess was treated as an annual increment, and taxed £1 in £5. The learned referee had thought no such duty was payable by the respondent company, because their lease was less than 14 years. This was an erroneous view on the referee’s part, owing to his thinking that the sections dealing with land applied also to minerals. Section 1 of the Act charged increment duty on real estate, and then proceeded to direct when such duty should be collected, on the occasion when the land was dealt with. He thought, however, it would be found by the proper construction of the Act that the land so dealt with was surface land, apart from- minerals. The Act distinctly provided that minerals were to be treated separately. Section 1 provided for the imposi- tion of increment duty on all land, including minerals, and section 2 related to the manner of its collection. It clearly