390 THE COLLIERY GUARDIAN August 20, 1915. carried to general reserve account for depreciation, £11,311 Is. 5d.; depreciation of investments, £6,784 9s. 6d.; leaving to be dealt with £34,145 7s. 5d. The directors recommend the following appropriation of this balance :—In payment of dividend on the 6 per cent, preference shares for the half-year to June 30, 1915, £9,000; in payment of a dividend of 7| per cent, on the ordinary shares for the year to June 30, 1915, £20,625; carrying forward to next year’s account the balance of £4,520 7s. 5d. Sheffield Forge and Rolling Mills Company Limited.—The report states that the gross profit on the past 12 months’ trading was £31,612, and the net profit, after paying interest, etc., was £27,319, while £6,196 was brought forward. The directors have appropriated for depreciation £3,000, and to reserve fund £10,000, and they recommend a dividend of 12J per cent., free of income-tax, carrying forward £8,015. Spencer (John) and Sons Limited.—Final dividend on the ordinary shares at 3J per cent., making 6 per cent, for the past year, the same as for 1913-14. Tyneside Electrical Development Company Limited.—The directors have declared interim dividends at the rate of 6 per cent, per annum on the preferred ordinary shares, and 5 per cent, on the amount paid up on the deferred ordinary shares for the half-year ended July 31. Workington Iron and Steel Company Limited. — The annual report shows that the profits are £183,917; brought forward, £22,611; for disposal, £206,529. This amount is to be distributed as follows :—Dividend on preference shares, £60,000; on ordinary at 4 per cent., £43,884; depreciation, £50,000; reserve, £30,000; balance forward, £22,644. NEW COMPANIES. Electric Safety Hoists Limited.—Private company. Regis- tered office, Seaton Buildings, 17, Water-street, Liverpool. Registered August 13. To acquire and take over and carry on business of the Star Electrical Company hitherto con- ducted by the sole proprietor, A. H. Colley, at above address, such business consisting of buying and selling of patent electrical safety hoists, and all electrical appliances of any description, electrical and mechanical engineers; to enter into an agreement. Nominal capital, £500 in 500 £1 shares. Directors (first) :—A. H. Colley (permanent managing director), 4, Queen’s-road, Rock Ferry, electrical engineer; L. H. Wright, 24, Vulcan-street, Liverpool, biscuit manufacturer and miller. Qualification of directors, £50. Industrial Inventions Limited.—Private company. Regis- tered August 9. To carry on business as proprietors of inventions, patents, and processes, to purchase and acquire and to work, sell, let, grant licences, and to assist in carrying out experiments and research work chiefly in the direction and deposition of metals and utilising of waste products, etc. Nominal capital, £3,000 in 3,000 £1 ordinary shares. Subscribers (one share each) :—F. H. Shimmell, 30a, Glen- field-road, Balham, S.W., solicitor’s clerk; J. Camp, 14, Serjeant’s Inn, E.C., registration agent. Lawley (W. and J.) Limited.—Private company. Regis- tered office, The Britannia Foundry, Sams-lane, West Bromwich, Stafford. Registered August 5. To enter into an agreement and to carry on, develop, extend, and turn to account the business of W. and J. Lawley as engineers, iron and brass founders, ironmongers, etc., and to buy, sell, manufacture, and deal in metal and sanitary goods and hardware of all kinds. Nominal capital, £20,000 in 20,000 £1 shares. First directors and subscribers (one share each) : Wm. Lawley, the elder, Ferndale, Beeches-road, West Bromwich; Jos. Lawley, the elder, Hampstead View, Beeches-road, West Bromwich; Wm. Lawley, the younger, Cavendish House, Beeches-road, West Bromwich; Jos. Lawley, the younger, Ashdene, High-street, West Brom- wich, iron founders. Staines Machine Company Limited. — Private com- pany. Registered office, 1, London-road, Staines, Middle- sex. Registered August 12. To enter into an agreement, and to carry on business as iron founders, mechanical and electrical engineers, manufacturers of machinery for making munitions of war, and manufacturers of munitions of war, tool makers, metal workers, brass founders, and machinists. Nominal capital, £4,500 in 3,750 £1 ordinary shares and 750 £1 management shares. Directors and subscribers (500 ordinary shares each) :—H. H. Clark, 1, London-road, Staines, engineer; H. W. Shaw, 104, Victoria-street, West- minster, designer; E. Palbrook, The Lawn, Tulse Hill, S.W., stock jobber. Qualification of directors, 250 ordinary shares. , This list of new companies is taken from the Daily Register specially compiled by Messrs. Jordan and Sons Limited, company registration agents, Chancery-lane, E.C. Notice is given in the London Gazette that at the expira- tion of three months the undermentioned companies, unless cause is shown to the contrary, will be struck off the register and dissolved :—Acme Bolt and Nut Company Limited; Anglesea Coal Fields Limited ; Automatic Wagon Coupling Syndicate Limited; Collieries Electric Power Development Syndicate Limited; Dartmoor Peat Fuel Company Limited; Dover and South Coast Coal Supply Company Limited; Drills Limited; Eclipse Coupling Company Limited; Garth Rhondda Colliery Company Limited; Horsfall Destructor Company Limited; Magnet Galvanising and Plating Com- pany Limited; New’ Dynant Anthracite Colliery Limited; Oviform Patent Fuel Syndicate Limited. Grimsby Coal Exports.—Returns for the week ending August 13 show that the coal exported from Grimsby con- sisted of the following:—Foreign: To Aarhus, 718 tons; Dieppe, 303; Esbjerg, 247; Middleport, 1,407; Odense, 402; Rouen, 2,103; and Stockholm, 1,721 tons. Coastwise: To Dagenham, 1,105 tons; against 670 tons foreign and 1,273 tons coastwise during the corresponding week last year. Partnerships Dissolved.—The London Gazette announces the dissolution of the following partnerships :—R. Stevenson and C. P. Parry, tutors of marine engineers, at South Castle- street, Liverpool, under the style of Stevenson and Parry: A. Newbould and J. Hopkinson, cutlery manufacturers, under the style of J. and F. Hopkinson and Company and the Pen ton Cutlery Company, at Penton Works, Pen ton- street, Sheffield: J. Huggett and F. J. Huggett, builders, contractors, and ironmongers, at Station-road, Belmont, Surrey, under the style of Joseph Huggett and Son. 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. Gloucester, August 23.—The Finance Committee‘of the Corporation invite tenders for the supply of 4,500 tons of. rough small coal to the electricity department for the period September 30, 1915, to June 30, 1916. Specification and form of tender may be obtained on application to the City Electrical Engineer, Commercial-road, Gloucester, on and after Monday, August 23. The Corporation does not bind itself to accept the lowest or any tender. Liverpool, September 1.—The directors of the Liverpool Gas Company are prepared to receive tenders for the supply of 80,000 tons of coal, and 20,000 tons of cannel, to be delivered at the various works of the company, during the period of nine months between October 1, 1915, and June 30, 1916. Tenders will be received for the whole or any portion of the above quantity. The directors reserve the right to accept tenders for the whole or any portion of the quantity offered, and do not bind themselves to accept the lowest or any tender. Full particulars and printed forms of tender can be obtained on application to the undersigned. Sealed tenders (on the printed form only), addressed to the Chairman of the Company, must be delivered at or before 10 a.m. on Wednesday, September 1, 1915, endorsed “ Tender for Coal.” .By order, R. E. Gibson, engineer, Gas Office, Duke-street, Liverpool. Portsmouth, August 31.—The Tramways Committee of the Corporation invite tenders for the supply of Welsh (or other) steam coal, for use at the Power Station, Vivash-road, from October 1, 1915, to March 31, 1916, about 2,200 tons. The specification and form of tender may be obtained upon application 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, August 31, 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. Abstracts of Contracts Open. Blackrock, September 1.—Best screened Wigan coal, best steam coal, Kilkenny coal and coke for the Urban District Council. Forms from Town Clerk, Town Hall, Blackrock, Co. Dublin. Bradford, August 30.—House coal for the Corporation. Forms from F. Stevens, town clerk, Town Hall. Bradford, September 1.—Best screened gas coal, cobbles, nuts and cannel, for the Corporation. Forms from C. Wood, gas engineer, Town Hall. Chester, September 1.—Coal and coke for station in the Western Command. Forms from District Barrack Officer, Watergate House, Chester. Dumbarton, August 30.—About 110 tons of house coal, and 210 tons of washed nuts or triping, for the Board of Directors of the Joint Hospital. Tenders to A. Roberts, clerk to the Board. Dundee, August 24.—Coal for the Harbour Trust. Tenders to J. Hannay Thompson, general manager. Falkirk, August 23.—Coking coal and nuts for the Cor- poration. Forms from W. Wilson, engineer and manager, Gas Works, Falkirk. Hailsham, August 25.—About 40 tons Bonds main coal (double screened), and about 40 tons Linby hard steam coal, for the Guardians. Forms from E. Catt, clerk, 17, London- road, Hailsham. Heckmondwike, August 27.—Coal and coke for the Education District Sub-Committee. Tenders to F. Parker, Education Offices, Eiland. Ipswich, August 25.—Coal and coke for the Guardians. Forms from L. W. Greenhalgh, clerk. Kettering, August 23.—Coal and coke for the Kettering Urban District Education Committee. Forms from J. Bond, clerk to the Committee, Education Offices. Lisnaskea (Ireland), September 23.—140 tons of best Scotch coal (screened), and 20 tons of best Irish coal, for the Guardians. Tenders to Chairman. Mold, August 28.—Coal and coke for the Flintshire Education Committee. Forms from J. Bevan Evans, secretary, County Education Offices, Mold. Newport (I.W.), September 16. — Fuel for the Isle of Wight County Council. Particulars from J. Dufton, clerk, Newport, I.W. Penrith, August 31.—Gas coal and nuts for the Gas Committee. Forms from E. Shaul, manager, Gas Works, Penrith. Portland, September 1.—About 150 tons of large Welsh steam coal, and about 360 tons of anthracite nuts for the Waterworks Committee. Forms from A. S. Lilby, Council Offices, Portland. Portrush, September 1.—500-600 tons of double screened coking and gas coal, for the Portrush Gas Company Limited. Tenders to the secretary. Ramsgate, August 24.—10,000 tons of best quality soft coking and gas producing screened Durham or other coal, for the Gas and Water Committee. Forms from W. Thomson, engineer and manager, Gas and Water Offices, Ramsgate. Rochester, August 31.—Coal for the Corporation. Forms from W. Banks, city surveyor, Guildhall. York, August 28.—House and steam coal to the provident and non-provident schools in the city of York, for the Education Committee. Forms from J. H. Mason, secretary, Education Offices, York. The date given is the latest upon which tenders can be received. CONTRACTS OPEN FOR ENGINEERING, IRON AND STEEL WORK, Ac. London, S.W., September 2.—Tubes.—Steam tubes and fittings. Forms from Controller of Supplies, H.M. Office of Works, 18, Queen Anne’s Gate, Westminster. Plymouth, September 2.—Pipes.—About 4,400 tons of 33 in. cast iron pipes and special castings, for the Corpora- tion. Specification from F. Howarth, water engineer, Old Guildhall, Plymouth. ABSTRACTS OF PATENT SPECIFICATIONS RECENTLY ACCEPTED. 3885 (1914). Improvements in Apparatus for Testing Gases. E. Nies, of 10, Neue Groningerstrasse, Hamburg, Germany.—Has for its subject apparatus by means of which it is possible to ascertain the average constitution of the gases that are being tested. According to the invention the pipe leading from the flue is branched and communicates with a number of equal receiving vessels or bells dipping into a liquid contained in a single tank, the tank forming the weight of a clockwork so that it will fall gradually in order to draw gas slowly into the separate vessels, after which the tank is raised by rewinding the clockwork, and the gas is discharged in separate streams through reagents, each of which differs from the others in regard to the constituents 0 w c q e u v v cl