Apkil 1, 1915. THE COLLIERY GUARDIAN. 715 BOOK NOTICES. Guide to the Income Tax. By F. B. Deeming. 4 th edition (rev.), xviii. + 158 pp.; 5 in. x 7J in. Price 2s.-6d. net. London : Effingham Wilson. The fact of there having been two Budgets last year and two sets of alterations in the rates of the tax, has enhanced the difficulties of the taxpayer, and this new edition of Mr. Looming’s little book will be welcomed. The author deals with the principal variations and addi- tions in his preface, and the necessary corrections are made in the text. Apart from the alteration in the rates, the feature of immediate interest to the public is that, in view of the losses in trade arising from the war, the Commissioners have decided to grant special relief by bringing into average the profits of the year 1914-15, instead of those for the year 1911-12, providing the former are less than the latter. Claims may be made immediately after April 5. Mr. Leeming, however, con- siders that it may be advisable to adhere to the original assessment, and obtain the relief of the allowance when it is most needed. The whole subject is treated in simple language, with reference to typical cases. The chief criticisms that can be levied against the book are that there are rather too many addenda and supplements, and that there is no index. The War and the Parting of the Ways. By Charles H. Luke, A.M.S.E. viii. + 115 pp.; 5 in. x 7J in. Price . Is. neft. London : Sampson Low, Marston and Com- pany Limited. This is . a short study of the future of the British Empire in relation to the great war, a work which the position of the author, as a successful organiser of busi- ness exhibitions, specially fits him. Mr. Luke examines the situation mainly from the commercial standpoint, and we are glad to find that he throws cold water on the sentimental notion that markets can be won solely by appeals.to patriotism and the higher morality. Under any system manufacturers will still ' look for profits, workmen for high wages, and the public for cheap goods, and success can only be achieved by hard and unremitting work. Mr. Luke points out that the national aspect of the question may be divided into two sections—the Govern- ment’s attitude towards commerce, a powffi factor 'approaching unity. The sub- jects of earthing the neutral point and of voltage regula- tion are. also dealt with in this section. In the second section, a brief description is given of the principles on yffiich power houses and substations arc laid out, many typical arrangements being illus- trated by means of photographs and. drawings. Section 3, dealing with motor-driven plant, is naturally exhaustive, for the electric drive to-day finds innumerable applica- tions at the colliery. Generally speaking, for small powers and for driving most classes of machinery, the induction motor is regarded as being most suitable, and it is only on the larger sizes, and for service where infrequent starting conditions obtain, that the use of the synchronous motor should be considered, on account of its better power factor. It would appear that the synchronous motor, self-synchronising or otherwise, can find little scope in collieries, except for use in sub- stations. The combination of an induction motor with a • phase-advancer is to be preferred. The question of motor protection has received much attention, and it may be noted that seven classes of : mine motors are recognised, viz., (1) open, (2) protected, (3) enclosed- ventilated or semi-enclosed, (4) pipe-ventilated, (5) drip- proof, (6) totally-enclosed, (7) explosion-proof. We note an illustration of a new design of pipe-ventilated motor, in which the bearings are completely separated from the motor casing, and are surrounded by a clear air space. There arc long glands on the shaft, and a Leng bush slip- ring shout-circuiting bar, which precludes the admission of fine dust to the interior of the motor or slip-ring cover. The different uses of the electric motor — for winding, pumping, ventilation, coak cutting, etc.—arc treated in a thoroughly interesting manner, and limita- tions of space alone prevents us from giving the notes thereon the attention that they deserve. The same observation applies to the sections that follow on switch- gear, meters and relays, cables, telephones, and lighting. The publication does great credit to this enterprising firm, for it is the sort of thing of which the mining man has long been in need. At all points it is the practical side of the question that is attacked, and, strange to say, it savours less of the catalogue than do most of the inadequate text-books that have seen the light of day in recent years. ' Thus books on electricity in. mines have passed through out hands in which the subject of mining switchgear, which, as we are here told, “ has characteristics distinct from those of switchgear intended for other purposes,’’ is not even mentioned. The reader who is interested should certainly write to the General Electric Company for a copy of this bulletin and for a copy of Part II., which deals more especially with smaller appliances. TRADE AND THE WAR. The Dye Scheme : Importance of Research—The Labour Unrest—Export Licences—The American Coal Trade. The directors of British Dyes Limited have considered the situation in view of the resolution passed at the Manchester meeting in favour of proceeding with the dye scheme. A circular is being issued to the. subscribers asking them to confirm that resolution and giving them an opportunity of increasing their subscriptions. No steps have yet been taken to appoint a new chairman of the company in succession to Sir Mark Oldroyd, who has intimated that ill-health compels him to resign. Prof. William H. Perkin, in his presidential address to the Chemical Society, on Thursday, the 25th ult., said that one of the main reasons why the great dyeing industry had been lost to this country was the neglect of science in the works, and the fact that the chemists trained in organic chemistry necessary to carry on the industry in successful competition with Germany, were not to be found in our universities. Germany had recognised the value of the closest possible contact between the industries and the universities. The majority of the professors kept in touch with the l^rge factories, and appreciation by the manufac- turers of the value of science in connection with industry was one of the reasons for the rise and development of the German chemical works. Referring to the grant of <£100,000 which the Government proposed to make to British Dyes Limited for research purposes, Prof. Perkin expressed the opinion that the money would be better employed in subsidising the research laboratories of those universities and colleges willing to specialise in organic chemistry, and to tarin a certain number of students with a view to their entering the services of the company. The existing dyeworks in this country compared very unfavourably with those in Germany, and the proposal of the Government to take over the existing works in this country appeared to him a doubtful policy. The German works with which the new British company must compete were enormous organisa- tions, controlling almost unlimited resources, and if after the war those organisations continued to work with the same efficiency as before, some years must elapse before we could compete successfully with them. Many were of the opinion that to prevent unfair methods of competition the Government should protect the industry by placing an import duty of perhaps 25 per cent, on all German dyes and other organic products. Failure to develop on research lines was scarcely conceivable if the works were in the hands of a highly-trained chemical staff, but if the new industries got into the power of the business man who wanted an immediate return for his outlay, and who failed to appreciate the vital importance of scientific control, then ho tariff could avert disaster. The Government dye scheme was referred to by Sir Thomas Barclay at the annual meeting of Southall, Barclay and Barclay, on Monday. In the opinion of Sir Thomas there should be established a research laboratory separate from the laboratories in the country, which might be called a “Central State Research Laboratory/’ and the scheme he suggested would then be as follows: - In the present universities there should be courses of three or four years, leading to an honours degree, with a post-graduate course of one year, in the methods of research. Students would pass with scholarships to the State Research Laboratory, where they would work upon the problems of synthetic chemistry, including not -only aniline dyes, but also the production of those chemicals which were either already used or would be likely to be of value in medicine. In correlation with this research laboratory would be the chemical works of the country, employing the trained research workers, and utilising the patented processes evolved in that laboratory under royalty payable to the Government. It would be necessary to have connected with the research laboratory a works laboratory, which should be equipped for proving processes on a scale large enough for commercial tests. When that was done and it was found that the process was right for commercial pur- poses, then it would be the business of the Board of Trade to patent the processes, and offer them to all manufacturers in the country who choose to work them, by paying a royalty to the Government on each. In a circular which has just been issued by the Trade Union Congress Parliamentary Committee it is stated that in their view the causes of the industrial unrest are the strain of overwork in some industries, unemployment and short time in others, and the increase in the cost of living affecting all workmen. In the shipbuilding and engineering trades (the committee adds) the unrest appears to be due mainly to the increased cost of living, equivalent to a reduction of real wages, and partly to the attitude of the employers. Little 'wonder, therefore, that a feeling of unrest should have taken possession of the workers, and that in some instances this feeling should have manifested itself in a manner which did not commend itself to some of. their critics in the Press and elsewhere. The Kwrier (Petrograd) understands that the Government proposes to requisition all coal reserves and output in order to stop speculation. The increase in the war bonus asked for by men working under the Port of London Authority is 6d. a day. A bonus of 6d. a day has already been granted. The claim has led the Authority to suggest that the Government should either reimburse them for any advance or themselves take over the control of the Port. The bonus now being paid made it necessary for the Authority to raise the whole of their charges by 7i per cent. Mr. Hartley Withers has been appointed by the Chancellor of the Exchequer to act as Director of Financial Enquiries in the Treasury. The War Trade Department give notice to persons desiring to obtain licences for the export of prohibited or restricted goods that arrangements have now been made with the Commissioners of Customs and Excise for the supply of the necessary forms of application on personal request at certain offices of Customs and Excise. The forms can also be obtained by personal or written application at the War Trade Department. All communications in respect of any such applications should be addressed to the Secretary, War Trade Department, 4, Central-buildings, Westminster, S.W. The American coal trade remains under a cloud, and, although a few additional export charters have been announced, there is as yet no life in the foreign business. Freight rates to Europe have risen considerably, and a British steamer of 6,500 tons capacity has been chartered for three trips from Virginia to the West Coast of Italy at 10*54 dols., first loading in April. This rate is, indeed, rather below the average, which is about 12*50 dols. Fair quantities of coal are being moved to the Mediterranean, but shippers have been obliged to charter steamers on time charter for their transport. Rates to South America rule about 10*80 dols. to Rio, 10*20 dols. to the Plate, and 9*60 dols. to Valparaiso. The General Purposes Committee of the Kensington Borough Council report having considered a communication from Messrs. G. J. Cockerell and Company stating that they are experiencing great difficulty in obtaining coal, owing to the scarcity of labour and disorganisation of the means of conveyance, these causes being attributable to the war, and intimating that the two descriptions of Welsh coal which they have contracted to deliver at the baths would be advanced by 2s. a ton. After consulting with the Law Committee the opinion was expressed that the contractors are not entitled to vary the contract in the manner pro- posed by them. Nevertheless, looking to the fact that there has admittedly been a very considerable dislocation in the coal trade during the past few weeks, the committee thinks the extra 2s. should be paid, adding, however, that it could have wished that the contractors had put forward their claim in a somewhat different manner. It is reported that the booty captured by the Russians at Przemysl included 250,000 poods of coal. The Mayor of Deptford draws attention to the fact that the important question of the cost of coal to manufacturers is still not being dealt with, and states that the continued excessive price—the average increase being 75 per cent.— is crippling the energies of manufacturers, and must in the end react injuriously upon trade and employment. Most coal dealers are now thinking of making their contracts with the collieries for the next 12 months, and if this question is not dealt with at once, he says, it will be found that the present excessive prices will be continued for another 12 months. What the public want to know is into whose pockets the enormous difference between this year’s and last year’s prices is going, and it is suggested that either the colliery owners must be making immense fortunes at the expense of the household and manufacturing interests of the country, or else the coal dealers, or both. , In conclusion, the Mayor says : “ Surely it should be as easy for the Government to take over the collieries in the same way as they have taken over the railways, and to pay to the coalowners the same profit per ton that they obtained in the same period preceding the war. This would at once settle the question; prices would tumble down to the normal level; both manufacturers and workers would . benefit; and the poor householder would be able to buy his coals at a reasonable figure/’