1137 December 3, 1915. THE COLLIERY GUARDIAN. ____________________________________________________________________________________________ _______________________________________________________________________ from old account. Expenses took 445,582 mk. (378,527 mk.), taxes 306,551 mk. (324,450 mk.), interest 232,987 mk. (152,393 mk.), and writing-off 952,139 mk. (847,318 mk.). Out of the available net profit of 1,420,902 mk. (1,472,938 mk.), 883 mk. are placed to reserve, 10,000 mk. to the staff assistance fund, 20,000 mk. to coupon- tax reserve, and 18,000 mk. to water main account. The 8 per cent. (9 per cent.) dividend absorbs 1,120,000 mk., and 43,667 mk. are distributed as share of profits, leaving 208,252 mk. to carry forward. A.G. fur Huttenbetrieb, Duisburg-Meiderich.— The production of pig iron amounted to 301,662 tons (365,648 tons), of which 259,052 tons (289,623 tons) were sold, and 46,211 tons (64,382 tons) used in the works, the foundry turning out 47,019 tons (65,762 tons) of cast- ings. After writing off 1,289,086 mk. (1,496,712 mk.), there remains a net profit of 1,716,363 mk. (2,399,765 mk.), the whole of which Is to be placed to reserve. Gewerkschaft Louise, Brauneisenstein - Bergwerk, Essen.—A dividend of 40 mk. (25 mk.) per share, is to be paid for the second quarter of 1915. Tiegelgussstahlfabrik Poldihutte, Vienna.—Gross profit 3,719,633 kr. (increase 131,030 kr.); interest 62,925 kr. (decrease 241,671 kr.); management expenses 388,276 kr. (decrease 130,352 kr.); loan interest 112,256kr. (decrease 2,448 kr.); taxes 398,605 kr. (increase 17,173 kr.); depre- ciation of investments 1,034,213 kr. (increase 117,818 kr.); benevolent fund 224,256 kr. (decrease 6,307 kr.); net profit 1,666,355 kr. (decrease 101,195 kr.). Dividend again 10 per cent. Stahlwerk Krieger A.G., Dusseldorf.—After writing off 191,019 mk. (222,495 mk.), paying working expenses 135,606 mk. (179,969 mk.), and interest 4,342 mk. (15,604 mk.), there remains a net profit of 66,899 mk. (123,907 mk.), of which 60,000 mk. (112,500 mk.) are to be distributed as a 4 per cent. (7| per cent.) dividend, 3,071 mk. (5,930 mk.) placed to reserve, and 3,828 mk. (5,477 mk.) carried forward. Hedwigshiitte Anthrazit- Kohlen- und Kokswerke, Stettin.—After making ample provision for depreciation (225,854 mk. last year), and placing 280,000 mk. to special reserve, a dividend of 4 per cent, will be paid. A.G. fur Federstahlindustrie (A. Hirsch und Com- panie), Cassel.—Made a manufacturing profit of 768,838 mk. (662,281 mk.); and after writing off 54,348 mk. (40,150 mk.), there remained for the original works of the company a profit of 473,937 mk., out of which the loss of 330,288 mk. on the Hassia works had to be covered. The net profit of 143,648 mk. (231,869 mk.), together with the- existing reserve of 1,360,064 mk., is to be applied as reserve for the Hassia works, so that again no dividend will be paid. Krefelder Stalhlwerk A.G., Fischeln. — The gross profits amounted to 1,926,448mk., from which 609,935 mk. have to be deducted for trading expenses, taxes, interest, etc., 551,601 mk. being written off on plant account, 4,918 mk. on automobile account, and 113,322 mk. on investment account, leave a net profit of 646,669 mk. Wallendorf er Kohlenwerke A.G., Berlin.—During the seven months of its existence, the loss amounted to ___________________________ 103,884 mk., of which 23,948 mk. were for management expenses, and 79,887 mk. interest charges. The coal properties are at Teplitz, Bohemia. Rheinisches Elektrizitatswerk im Braunkohlenrevier A.G., Cologne.—Of the surplus of 521,175 mk. (336,731 mk.), 330,914 mk. (220,000 mk.) have been placed to the depreciation fund, 16,680 mk. (96,858 mk.) written off on loan stamps, etc., 8,679mk. placed to reserve, and 150,000mk. distributed as a 6 per cent, dividend, leav- ing 14,902 mk. to be carried forward. A.G. Ilseder Hiitte und Peiner Walzwerk, Gross- Ilsede.—The gross profits of the iron works amounted to 5,793,493 mk. (6,604,790 mk.), of which 1,928,593 mk. (2,285,336 mk.) have been written off, 3,600,000 mk. (3,750,000 mk.) distributed as a 24 per cent. (25 per- cent.) dividend, 233,691 mk. (237,100 mk.) and in profit sharing, 25,000 mk. ___________________________ Gewerkschaft der Zeche Blankenburg, Hammerthal. —The coal production fell from 125,894 tons to 116,759 tons, and the distribution from 112,127 tons to 103,699 tons, 63,400 tons (69,455 tons) being briquetted. The cost of production was 0-7 per cent, less, and the net profit per ton 5*8 per cent, less than in the previous year. The whole of the surplus, 39,979 mk. (107,132 mk.) is to be written off. Concordiahiltte, Gebr. Lossen, Bendorf. — The net profit, after writing off 365,513 mk. (271,432 mk.), amounted to 120,658 mk. (188,816 mk.), out of which 84,000 mk. have been distributed as a 4 per cent. (6 per cent.) dividend on the preference shares, and 30,935 mk. carried forward. Steinkohlengewerkschaft Charlotte, Czernitz.—This concern made a gross profit of 1*92 million mk. (2’18 million mk.), and, after writing off 666,500 mk. (655,300 mk.), a net profit of 801,400 mk. (1-04 million mk.). A dividend of 500 mk. per share is to be paid, 100,000 mk. (300,000 mk.) are placed to reserve, and 104,200 mk. (92,800 mk.) carried forward. The amount of coal raised —933,800 tons—was 10-7 per cent, less than in 1913. Gewerkschaft des Steinkohlenbergwerks Langen- brahm, Riittenscheid.—Coal raised during the second quarter, 115,145 tons (176,562 tons in 1914); surplus, 472,781 mk. (518,896 mk.). COLONIAL FUEL IMPORT DUTIES. A return has just been issued relating to the rates of import duties levied upon articles imported into British self-governing Dominions, Colonies, Possessions and Protectorates. These duties were in force at the date of preparation of the return—vi?., October 1915. Coal, Coke and Patent Fuel. The following particulars, given in a convenient form, show the tariff classification and coke and patent fuel:— British India—All kinds........ Aden—All kinds............... Straits Settlements {including Labuari)—All kinds .......... Ceylon—All kinds.............. Mauritius—All kinds Per ton (2,240 lb.) Seychelles - Coals, coke and patent fuel......................... Hong Kong—All kinds.......... Australia— Coal and patent fuel (Customs Tariff Guide) .............. Coke—Under the B.P.T.* Per ton (2,2401b.) Under the G.T.f ...Ditto Papua—Coal and coke.......... New Zealand — All kinds......... Fiji—Coal and coke ............ Falkland Islands—All kinds ..... South Africa— Coal and patent fuel—Under the B.P.T. and G.T. Per ton (2,000 lb.) Coke—Under the B.P.T. andG.T. Per ton (2,000 lb.) rates of duty for coal, Bahamas—Coal ............... Turk’s and Caicos Islands—Coal ... Jamaica—All kinds ............ Caym an Is lands —All kinds ..... St. Lucia*— Coal, coke, and patent fuel, for use in the manufacture of sugar and other agricultural products (imported expressly and exclusively for such purpose)................... Other bituminous coal—Under the B.P.T. ...Per ton (2,2401b.) Free Free Free 5 per cent, ad valorem Free Free Free Free Rs. 0 71 c. Rs. 1 02 c. Free Free £0 4 0 0 5 0 Free Free Free Free <£0 3 0 Under the G.T______Ditto All other coal and coke...Ditto St. Vincent—All kinds........... Barbados^—Coal and the mixed preparations thereof; also coke— Under the B.P.T. Per ton (2,2401b.) Under the G.T___________Ditto Grenada—Coal ................ Virgin Islands—All kinds Per ton (2,2401b.) St. Christopher-Nevis—Coal, bitu- minous—Under the B.P.T. Per ton (2,2401b.) Under the G.T_________Ditto All other kinds...........Ditto Antigua—Coal, bituminous— Under the B.P.T. Per ton (2,2401b.) Under the G.T.........Ditto All other kinds...........Ditto Free £0 0 4* 0 0 6 0 0 6 Free £0 2 0 0 2 6 Free £0 2 6 0 0 1 lot 2 4 0 2 4 ____________________________ We understand that, as a result of an appeal case in the Royal Courts of Justice, London, a decision has been given in favour of Mr. E. A. Hailwood, that his patent, No. 18694 of 1913, is valid. The decision makes it clear that the patent for Hailwood’s combustion tube lamp thus applies not only to a miner’s lamp having an inner glass with combustion tube aperture plate suspended from above, but also to an inner glass with combustion tube aperture plate supported from below\ These lamps are manufactured by Messrs. Ackroyd and Best, Morley, near Leeds'. Rhodesia— Coal and patent fuel—Imported into S. Rhodesia and the Zam- besi Basin of N. Rhodesia— Under the B.P.T. Per ton (2,0001b.) Under the G.T_______Ditto Imported into the Congo Basin ‘ of N. Rhodesia Per ton (2,0001b.). Coke—Imported into S. Rhodesia and the Zambesi Basin of N. Rhodesia—Under the B.P.T. and G.T...Per ton (2,0001b.) Imported into the Congo Basin' of N. Rhodesia Per ton (2,000 lb.). Nyassaland Protectorate—All kinds Uganda Protectorate—Coal .... East Africa Protectorate—Coal___ Zanzibar Protectorate—Coal.... Somaliland Protectorate—Coal... Sudan—Coal, “ mazut,& charcoal Egypt—Coal,“mazut,& charcoal St. Helena—All kinds ......... Nigeria—All kinds............. Gold Coast -Coal, patent fuel, and coke...................... Sierra Leone—All kinds ....... Garniia—All kinds ........... Canada^—Coal and coal dust— Anthracite ................ Bituminous—Slack coal such as will pass through a f-in. screen, subject to regulations pres- cribed by the Minister of Customs—Under the B.P.T. 0 1 0 3 3 3 0 0 0 0 0 0 or, if less, 10 per cent, ad valorem £0 10 0 10 or, if less, 10 per cent, ad valorem 10 per cent, ad valorem Free Free Free Free 4 per cent, ad valorem 4 per cent, ad valorem Free Free Montserrat—Coal to be used as fuel in the manufacture of any product of the Presidency... Other coal, bituminous—Under the B.P.T. ...Per ton (2,2401b.) Under the G.T........Ditto All other coal, including coke and patent fuel ......Ditto Dominica—Fuel for coasting vessels ................. Other coal, bituminous—Under the B.P.T. ...Per ton (2,2401b.) Under the G.T______Ditto All other coal & patent fuel. .Ditto Coke .................... Trinidad and Tobago—Coal, coke and patent fuel, and also charcoal of all kinds ................ Bermuda—Coal .................... British Honduras—All kinds ........ British Guiana—Coal— Bituminous—Under the B.P.T. Per ton Under the G.T_________Ditto Other kinds ............Ditto Coke and patent fuel ...Ditto Gibraltar—All kinds............ Malta—All kinds ............. Cyprus—Coal and charcoal ..... 0 1 10| 0 2 4 0 2 4 Free £0 2 4-t 0 3 O’ 0 3 0 Free £0 0 93 0 10 0 10 0 5 0 Free Free Free £0 1 8t 0 2 It 0 2 It 0 2 It Free Free Free Free Free Free Free Per ton (2,0001b.) £0 0 4-93|| Underthe G.T Ditto 0 0 6-91l| Round coal and run of mine, and all other kinds of coal— Undec the B.P.T. Per ton (2,0001b.) 0 1 5’27|| Under the G.T Ditto 0 2 2-15|| Pulverised coal (dried) specially prepared for moulders" use, known as “ sea coal facing""— Under the B.P.T_________ Under the G.T........... Coke—Under the B.P.T_______ Under the G.T............. Ground coke, when imported by manufacturers of electric batteries for use only in their own factories in the manu- facture of such batteries— Under the B.P.T_________ Under the G.T___________ Newfoundland^— Coal—Imported into the port of St. John’s— Anthracite...Per ton (2,240 lb.) Other kinds ..........Ditto Im ported i nto other ports... Ditto Coke ...................... 20 per cent, ad valorem 32| per cent, ad valorem 5 per cent, ad valorem 7| per cent, ad valor* m 5 per cent, ad valorem 7| per cent, ad valorem £0 4 133 0 2 10-53 0 2 067 Free * B.P.T. = British Preferential Tariff. f G.T. = General Tariff. I It is stated that“ mazut"" is a liquid fuel originating from the United States of America. § The Canadian Customs Memo. No. 11825 provides that “ the surplus stores of coals on board steamships arriving from places outside Canada are subject to duty on importa- tion, unless the steamer takes clearance for a port outside of Canada, either directly or via a Canadian port, on the succeeding voyage: provided, in any case, that coal for 15 days" consumption on board the steamships shall be exempt from duty and not classed as surplus stores, until otherwise ordered, and that surplus stores of vessels may be warehoused as provided for by the Customs Act.” A draw- back of 99 per cent, of the duty (not including special or dumping duty or the duties under the Customs Tariff War Revenue Act of 1915) is allowed on(1) Bituminous coal when imported by proprietors of coke ovens and converted at their coke ovens into coke for use in the smelting of metals from ores, and in the melting of metals; (2) charcoal when used for the smelting of metals from ores ; and (3) fuel when entering in the cost of binder twine manufactured in Canada. || With an additional duty of 5 per cent, ad valorem under the British Preferential Tariff, and 7| per cent. ad valorem under the General Tariff. A rebate of the whole duty is allowed upon all coal supplied to ships-of-war; also upon coal imported at any place, other than St. John"s, Harbour Grace, Carbonear, Placentia and Bell Island, upon production of satis- factory proof that such coal is intended exclusively for domestic use, and on the importer entering into a sufficient bond that such coal, or any part thereof, shall not be sold or used for other than domestic purposes. * A drawback is allowed of 6d. per ton on coal which is put on H.M. ships and transports, or ships under contract with the Imperial Government or any British Colonial Government for the conveyance of mails to or from the Colony. f A drawback of duty is allowed on coal or coke supplied for the use of steamships or exported. t With an additional charge of 5 per cent, on the amount of duty leviable at the rate given. THE TIH-PLATE TRADE. Liverpool. Steel bars have been done at £10 10s. per ton, and they are difficult to obtain even at this, consequently makers of tin-plates are proceeding very cautiously indeed. Prices are higher all round, and still advancing. Many makers decline to quote for new business at all, others are asking the follow- ing figures :—Coke tins : I C 14 x 20 (112 sh. 1081b.), 22s. per box and upwards; I C 28 X 20 (112 sh. 2161b.), 44s.; I C 14 x 18f (124 sh. 110 lb.), 22s. 6d.; I C 20 x 10 (225 sh. 1561b.), 32s. IC squares and odd sizes, 22s. 6d. basis and upwards. Charcoal tins run 24s. 6d. basis and upwards. Ternes are firm, at 38s. 6d. per box I C 28 x 20 and upwards. Coke wasters are in good demand, and rates are very firm, as follow : C W 14 x 20, 20s. 9d. per box and upwards; C W 28 X 20, 41s.; C W 14 x 18f, 21s.; C W 20 x 10, 30s. All f.o.b. Wales, less 4 per cent. A Board of Trade enquiry has been conducted into the cause of an explosion from a cast iron steam pipe at Mansfield Colliery (Bolsover Colliery Company Limited), which occurred on August 2 last. The pipe ( a bend piece) was of cast iron, 7 in. in internal, and 8J in. iin external, diameter; the thickness at the fracture varied from in. to in. The pipe was made in 1910. While working under a pressure of 1251b. per square inch, a piece of the upper part of the body of the pipe was blown out, and fell on to the ground below the pipes. The aperture thus formed was about 8 in. long and 4f in. wide, through which water and steam escaped. The pipe appears to have been of good material and a sound casting. It was tested by hydraulic pressure to 3001b. per square inch at the works of the Mansfield Engineering Company before being delivered at the Mansfield Colliery. Mr. Thomas Wakefield, the engine- wright at 'the Mansfield Colliery, was not present at the time of the explosion, but he states that the leading firemen have strict instructions to make sure that the pipes are free of water and thoroughly heated up before they are connected under steam. The explosion appears to have been due to water hammer action, owing to the superheater not having been thoroughly cleared of water before the valve which admitted superheated steam to the main range of steam pipes was opened. The engineer surveyor-in-chief observes that it is essential that any water of condensation should be properly drained from a superheater, or steam pipe, before steam is admitted to them, and it is through this necessary precaution not having been taken in this case that “ water hammer ” action was set up, resulting in the failure of the pipe.