February 5, 1915.

THE COLLIERY GUARDIAN.	295

showed itliat surface land had nothing to do with minerals.
When real estate was sold, a claim for increment duty arose,
and that was defined by the latter part of section 2. The
duty was only to be collected on sale, and it was readily seen
that the provisions of the Act could be defeated by the grant-
ing of long leases, so, to prevent this, in section 1 (a) it was
provided that increment duty was not chargeable on leases
for a term of less than 14 years only. The question here
was whether that section could be applied to minerals. He
submitted that it could not; mineral rights duty was
exempted from this, as was clearly shown by the fact that
mineral duty was to be assessed annually, and in section 22
(1) it was provided that ‘ ‘ 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 granting
of a mining lease or in respect of minerals which are com-
prised in a mining lease, or are being worked, except as a
duty payable 'annually in the manner provided in the Act.”
This section took a mining lease quite outside the general
terms of the first section, and clearly indicated that it was
inconsistent with the claim for exemption now made. He
submitted that increment duty was payable on a mining
lease of whatever length it might be. It was absurd to say
that mineral duties should be dealt with as in the case of
death or sale of an estate, because, if so, then the “occasion”
would be at such a time that it would be impossible to dis-
cover the real values. Apart from this, it was computed
generally that the value of a mining interest would be worked
out in 12J years.

Mr. Lowenthal (for the respondent company) argued that
the only charge for increment duty was made in section 1,
and that the whole of the sections were inter-dependent, and
must be considered as a whole. That being so, mineral
leases of less than 14 years should be exempted. .

His lordship, in giving judgment, said he came to the con-
clusion that section 22 (1) provided a new mode of taxing
minerals, to bring into the revenue that sort of tax which
was generally called increment value duty, namely, a tax
on the growing value of real estate, and which would have
been swept away if these annual duties were not introduced.
Section 22 (1) did away with the mode of collecting this tax
previously set up, and made the collection of mineral duties
a new period and form. The appeal must be allowed.

The appeal was allowed, with costs.

February 3.

Before Mr. Justice Ridley, Mr. Justice Bray, and Mr.
Justice Atkin.

Thin Seam Owners and the Minimum Wage.

The King v. His Honour Judge Amphlett.—In this case a
rule nisi for a mandamus was granted at the instance of the
West Yorkshire Thin Seam Owners’ Association, directed to
Judge Amphlett, K.C., the chairman of the Joint District
Board for the district of West Yorkshire, ordering him to
hear and determine an application by the West Yorkshire
Thin Seam Owners’ Association in respect of the subdivision
of the district of West Yorkshire formed under the Coal
Mines (Minimum Wage) Act, 1912, and for the readjustment
of the minimum wage for the district as fixed by the General
District Board.

The Solicitor-General, in his opening statement, referred
to the appointment of the Board. In March 1914, he con-
tinued, when the Joint District Board were sitting to
consider the question of the revision of the minimum rate
of wage under an application which had been previously
made, the secretary of the West Yorkshire Thin Seam
Owners’ Association wrote a letter to the chairman of the
Board, asking that their representatives might be heard
upon the question of the alteration of the minimum wage,
and that such application might be heard upon its merits.
This application purported to be made under section 3 (2)
of the Coal Mines (Minimum Wage) Act, 1912. On July 6,
1914, when the Joint District Board met, with his Honour
Judge Amphlett in the chair, the letters from the Thin Seam
Owners’ Association were brought before the Board and
read, and the question involved in them formed part of the
discussion which was then the subject of consideration by
the Board. On the following day the Board had failed to
agree upon the question of the alteration of the minimum
rate of wages and of the subdivision of the district, and
had referred both matters to the chairman for decision,
without in terms having given a decision either upbn the
question whether the representatives of the Thin Seam
Owners’ Association were entitled to appear before the
Board, or upon the merits of such application. On July 21,
1914, the chairman published his award, which did not deal
with the application or with the subject matter of it. Appli-
cation to deal with the matter was made to his Honour
Judge Amphlett, and upon his declining to do so the rule
nisi was obtained. The Solicitor-General submitted that
the rule nisi should be discharged. The chairman was under
no obligation to hear and determine the application, and,
indeed, had no jurisdiction to do 'SO. His powers only arose
upon the failure of the Board to agree. What was referred
to him in the present case were the questions of extending
the district and the alteration of the minimum wage. The
question whether the Thin Seam Owners’ Association had a
right to be heard before the Board was never referred to or
considered by him.

Mr. Macmorran, K.C., in support of the rule, contended
that as the question of fixing a special minimum rate for
thin seam collieries had never been discussed by the Board,
under the Coal Mines (Minimum Wage) Act, 1912, section 4
(2), the duty devolved upon the chairman of dealing with
the application. He had not concluded his argument when
the Court adjourned.

The London County Council on Tuesday had before it the
recommendation of the Parliamentary Committee to confirm
the resolution passed in November with regard to the
promotion of legislation in 1915 to provide for the estab-
lishment of a new electricity undertaking for London and
certain adjoining districts. Sir John Benn declared that
the scheme had been received with disfavour by the outside
authorities, the companies and the borough councils. In
those circumstances, he asked, was the Council justified in
incurring an expenditure of at least .£25,000 and in meeting
a hundred petitions which were to be presented against the
Bill? The voting was : For the recommendation 61, against
32. As, however, a majority of the Council (at least 69)
was required by statute to confirm the resolution, the Bill
will automatically not be proceeded with.

OBITUARY.

We regret to have to announce the death of Mr. John
William Melling, chairman of the Worsley Mesnes Iron
Works Limited, which occurred at his residence, Swinley-
road, Wigan, on the 27 th ult. For several years, owing to
failing health, Mr. Melling has had to pass the most
inclement of the winter months in the south of England.
He went as usual in November last to the south, but,
finding that he was not deriving the usual benefit from his
sojourn there, he returned home last week, and died shortly
afterwards in his sleep. Mr. Melling was well known
amongst mining engineers as an inventor. His patent
automatic expansion gear, patent steam reverser or brake
engine, and patent controller for the prevention of over-
speeding and overwinding, are the best known of his many
inventions. Up to the time of his death he still busied
himself with new designs, which he hoped would make for
the more economical and efficient working of colliery
machinery. Mr. Melling was 75 years of age. He served
his apprenticeship as an engineer with the old Haigh
Foundry Company, of Wigan, well known as a firm of great
repute in the early days of locomotive building, heavy
pumping engines and colliery winding engines.

The death has occurred of Mr. F. W. Rudler, I.S.O.,
F.G.S., curator and librarian for many years of the Royal
School of Mines and Museum of Practical Geology. He
held the Lyell medal and was formerly professor of natural
science in the University College of Wales, and a past
president of the Anthropological Department of the British
Association and of the Geologists’ Association.

The death occurred, on the 29th ult., at his residence The
Grange, Bothwell, of Mr. Robert Anstruther Muir, a
director of the United Collieries Limited. Mr. Muir
acquired a knowledge of the rudiments of coal-getting in
one of the village pits, which were then leased by the late
Mr. David Adams. In 1887, when the Fife Coal Company
acquired Hill of Beath and Dalbeath concerns, Mr. Muir
was selected for the post of assistant to Mr. Henry Rowan.
He was engineer during the sinking of the Fife Coal Com-
pany’s Aitken Pit, Kelty, in 1893. Two years later he
obtained the post of assistant to Mr. Charles Carlow, who
was then general manager of the Fife Coal Company. In
1898 he was appointed general manager for the Bowhill Coal
Company. He succeeded the late Mr. Henry Mungall as
managing director of the United Collieries about five years
ago, and he held that post till the end of last year, when he
resigned owing to the state of his health.

Mr. William Edgar Allen, one of Sheffield’s greatest
heads of industry, and a munificent benefactor of the
university and the city, died on the 28th ult. at Whirlow
House, Sheffield, at the age of 77. Mr. Allen for several
years had not enjoyed robust health, and had been ill since
October. It was in 1868 that Mr. Allen founded the firm
of Edgar Allen and Company, Imperial Steel Works,
Sheffield. He commenced as a steel and file manufacturer
and merchant. He was not slow to take advantage of his
previous residence in various parts of the Continent. He
supplied large quantities of railway material for southern
Europe, and executed extensive orders for foreign arsenals,
dockyards, and similar undertakings. Gradually he secured
a large Continental business, while his home trade increased
in proportion. New branches were added to his works, and
the ramifications increased so largely that in 1890 he
turned the concern into a limited company, Mr. R.
Woodward, Mr. A. E. Wells, and Mr. F. A. Warlow
becoming Mr. Allen’s co-directors, while in later years
Mr. William Crosby, Mr. C. K. Everitt, Mr. J. F. Moss, and
Mr. J. C. Ward were also taken into the business as
directors. Upon the formation of the limited company
heavier manufactures were added to the undertaking, and
the firm became noted for the excellence of their steel
castings, while later they secured an extensive trade in
tramway and railway material. They made a speciality of
railway buffers, manufactured circular saws for cutting
armour plates, and more recently added high-speed steels,
of which they became noted makers. The works at Tinsley
were from time to time enlarged, and during the past two
years they have been very considerably extended and re-
modelled. An idea of the magnitude of the business carried
on by the firm may be gauged from the fact that practically
£200,000 is paid annually now in wages and salaries.
To the Sheffield University he was a most munificent
benefactor. When the council of that institution were
appealing for funds, Mr. Edgar Allen offered to give £10,000
on condition that four others would subscribe a similar
amount, or £5,000 if nine others would give that sum. The
conditions were not complied with, but Mr. Allen’s generous
nature did not allow him to withdraw his offer, and on the
occasion of the visit of the King and Queen to Sheffield in
1905, when the University was opened, the Duke of Norfolk,
as chancellor, had the pleasure of announcing that
Mr. Allen had given the £10,000 with the special object of
providing a library for the University. On the occasion of
the opening of the University library in 1909, Mr. Allen
received the honorary degree of Litt.D., and, in com-
memoration of the visit of their Royal Highnesses the
Prince and Princess of Wales (the present King and Queen),
he announced that he would give £5,000 to the Royal
Hospital, and £5,000 to the Royal Infirmary. He also gave
a generous sum to the Sheffield Guild of Help. In 1908
when Sir George Goldie spoke at the University dinner on9
the importance of the study of geography, Mr. Edgar Allen
was so impressed that he later offered to establish a lecture-
ship in geography at the University of the value of £300 a
year, an offer which was gratefully accepted. Some three
and a-half years ago, Mr. Allen founded, and bore the entire
cost of fitting up, the Edgar Allen Institute for medico-
mechanical treatment, in Gell-street, Sheffield, the first
institution of its kind to be opened in this country.
Mr. Allen was one of the oldest freemen of the Cutlers’
Company, having been elected to that office in 1870.

It is stated that the ceremonies arranged for the official
opening of the Panama Canal have been postponed until
July.

Mr. Rockefeller, junr., who has been giving evidence
before the Industrial Relations Investigations Commission,
recently met the prominent officials of the Miners’ Union
to confer with them regarding the Colorado strike situation.
This is the first time that a friendly meeting has taken
place since the beginning of the strike.

CONTRACTS OPEN FOR COAL AND COKE.

For Contracts Advertised in this issue received too late
for inclusion in this column, see Leader and Last
White pages.

Portsmouth, February 16.—The Tramways Committee
invite tenders for the supply of about 2,200 tons of best
Welsh steam coal, for use at the Power Station, Vivash-
road, from April 1, 1915, to September 30, 1915. The speci-
fication and form of tender may be obtained upon applica-
tion to the engineer, Mr. V. G. Lironi, M.I.M.E.,
A.M.I.E.E., Engineer’s Office, Fratton-grove, Portsmouth.
Tenders, marked “ Tender for coal for Power Station,” to
be delivered to the Town Clerk, Town Hall, Portsmouth, not
later than 10 a.m. on Tuesday, February 16, 1915. The
form of tender must include a declaration that the person
making the tender pays the rates of wages and observes the
hours of labour and conditions contained in the Corporation
fair wages clause. The committee do not bind themselves to
accept the lowest or any tender. W. R. Spa ven, general
manager, Town Hall, Portsmouth.

Abstracts of Contracts Open.

Abergavenny, February 8.—Steam coal for the Corpora-
tion. Particulars from Borough Surveyor.

Athy (Ireland). February 10.—100 tons of Whitehaven
coal for the Guardians. Full particulars from M. E. Doyle,
Clerk of the Union.

Barking, February 23.—House and steam coal and coke
for the Town Utban District Council. Forms from the
Surveyor, Public Offices, Barking.

Beckenham, February 15.—Coal and coke for the Urban
District Council. Forms from F. Stevens, Council Offices,
Beckenham.

Chester, February 15.—Coal for the Army Camps at
Kinmel Park, near Rhyl; Frees Heath, near Whitchurch;
and Park Hall, Oswestry. Forms from Officer Command-
ing, Army Service Corps, Chester.

Earby (Yorkshire), February 27.—Anthracite for the
Earby Urban District Council. Forms from J. E. Aldersley,
Council Offices.

East Preston (Sussex), February 8.—50 tons of steam
coal, suitable for Lancashire boilers, for the Guardians of
East Preston Union. Tenders to chairman, Board Room,
East Preston, near Worthing^

Epsom, March 9.—Coal and coke for the Corporation.
Forms from E. R. Capon, surveyor, “ Bromley Hurst,”
Church-street, Epsom.

Ilford, February 8.—Coal and coke for the Urban Dis-
trict Council. Forms from H. Shaw, engineer and surveyor,
Town Hall, Ilford.

Leeds, February 13.—Coal for the Property Committee.
Forms from R. E. Fox, 26, Great George-street.

Leeds, February 16.—About 3,250 tons of steam coal
(best screened nuts), 25 tons of hand picked seconds, for the
Sewerage Committee. Forms from Sewerage Engineer,
Great George-street, Leeds.

Manchester, February 13.—About 4,000 tons of slack,
750 tons of locomotive steam coal, about 50 tons of house
coal, and 20 tons of burgy.

Milford Haven, February 13.-1,500 tons of large gas
coal, 600 tons of large cannel, 60 tons of anthracite washed
peas, and 50 tons of large steam. Forms from T. H. Lewis,
clerk, Milford Haven.

New Malden (Surrey), February 9.—Coal and coke for
the Maidens and Coombe Urban District Council. Forms
from the Clerk, Council Offices, New Malden.

Northampton, February 20.—Coal and coke for the Cor-
poration. Forms from A. Fidler, borough engineer, Guild-
hall.

Southall, February 23.—House coal and coke for the
Southall-Norwood Urban District Council. Forms from R.
Brown, engineer and surveyor, Town Hall, Southall.

Wembley, February 10.—Coal and coke for the Urban
District Council. Forms from F. W. Rodd, Public Offices,
High-road, Wembley.

Wisbech, February 11.—About 80 tons of best Stafford
Silkstone, Monk Bretton best, Staveley best, or Staveley
cobbles house coal, and 80 tons of Portland, Annesley, Best-
wood, or Newstead best hand picked hard coal, for the
Guardians.

The date given is the latest upon which tenders can be
received.

CONTRACTS OPEN FOR ENGINEERING, IRON
AND STEEL WORK, &c.

Chesterfield.—Shafts.—Sinking shafts 60 to 80 yds.
deep. Specification from Mr. W. D. Wadsworth, 17,
Saltergate, Chesterfield.

Halifax, February 13.— Waterwork s.—Laying about
560 yds. of cast iron pipes, and enlarging pump well, for
the Highways Committee. Specification from J. Lord,
borough engineer, Town Hall, Halifax, on deposit of £5.

Llandudno, February 12.—Electrical Plant.-—Supply of
a 440b.h.p. compound condensing steam engine at a steam
pressure of 150 lb. ; also 300 kw. compound and shunt wound
multipolar dynamo, for the Llandudno Urban District-
Council. Tenders to A. Conolly, Town Hall, Llandudno.

Morriston.—Drifts.—Driving a pair of drifts from 600
to 1,000 yds. in length at Copper Pit Colliery, Morriston.
Full particulars and specification on application at the
Colliery Office.

Portsmouth, March 3.—Artesian Well.—Execution of the
whole of the works in connection with the sinking of an
artesian well to guarantee at least 125,000 galls, of water,
for the Guardians. Particulars from Clerk, Workhouse,
Milton.

Rotherham, February 22.—Boiler House Plant.—Two
water tube boilers, each having normal evaporation capacity
of 25,0001b. of steam per hour, automatic mechanical
stokers, economisers, superheaters, foundations, induced
draught plants, and all auxiliaries, for the Corporation.
Specifications from Borough Electrical Engineer, Electricity
Works, Rawmarsh-road, Rotherham, on deposit of two
guineas.

Workington, February 16.—Compressing Plant.—Com-
pressing plant, consisting of reciprocating compressor,
receiver, valves, etc.; also materials for laying about
5,000 yds. of welded tubes. Specification from H.
Chamberlain, Gas Works, Stanley-street, Workington.