328

THE COLLIERY GUARDIAN.

February 18, 1916.

LAW INTELLIGENCE.

HOUSE OF LORDS.—February 10.

Before Lords Atkinson, Parker, Sumner, and Wrenbury.

Increment Value Duty—Minerals.

Foran and Others v. Attorney-General. — This was an
appeal of the Attorney-General, in which the point in dispute
was whether the respondents (the plaintiffs in the action)
were bound by a return made on Form IV., in which the
nature of the minerals in and under their land was not
specified, nor was any estimate made of the capital value of
those minerals ; or whether such return was to be treated as
inoperative with regard to the minerals, so as to entitle the
respondents to have a separate provisional valuation made in
respect of the minerals. The respondents were, as trustees
of a settlement, owners in fee simple of certain land and
hereditaments near Dover, the surface of which, on April 30,
1909, was in the occupation of a leaseholder. On or about
September 13, 1910, the solicitors of the owners received
through the post a notice designated as “ Form I.—Land,”
given under the provisions of the Finance Act, 1910, whereby
the owners were required to make a return on a form enclosed,
and designated as “ Form IV.—Land.” Owing to the fact
that certain questions were then pending in the courts
relating to the validity of the forms, the solicitors requested
that the filling up of the form, might be deferred until after
the questions in dispute should have been decided. That
request was refused, and on October 14, 1910, the form was
returned filled in and signed by the solicitors. In August
1910 the owners were in negotiation with the Deal and
Walmer Coal Field Limited for the sale of the land and
hereditaments, which on March 29, 1911, were conveyed to
the company in fee simple in consideration of the sum of
£3,500. On August 22, 1911, the Commissioners made a
provisional valuation of the surface, and on September 19
refused to allow an amendment of the return to include the
value of the minerals. The difference between the total value
of the surface land and the sale price of the entirety, com-
prising surface land and minerals, was £2,045. The Crown
contended that the return was the return contemplated by
section 23, subsection 2, of the Finance Act, 1910, and that
the capital value of the minerals was finally settled at nil by
the operation of the section. The owners of the land said
no return’ such as was contemplated by the section had been
made, and that they were entitled to have the real value of
the minerals, as on April 30, 1909, properly ascertained,'and
they asserted that if this was done there wnuld be little or
no increment value liable to duty. Mr. Justice Warrington
decided for the Crown, but the Court of Appeal reversed his
decision. The Crown now took the case to the House of
Lords.

Sir R. Finlay, K.C., who appeared for the Crown, argued
that while the owners could not, under penalties, have been
compelled to make a return, having, in fact, made a return,
such a return was a return within the meaning of section
26 (2) and 23 (2), and none the less because it need not have
been made. The Act had been open to a great many
criticisms, but it was the law, and. must be obeyed. There
was an obligation on the Commissioners to cause a valuation
to be made of all land in the United Kingdom, and to
separately value each piece of land which was under separate
occupation. Under head W of the form, the Commissioners
merely asked for particulars of the nature and estimate of the
capital value of any minerals not comprised in a mining
lease, and not being worked, which had a value as minerals.
The minerals referred to were obviously the minerals in and
under the land described at the head of the form, of which
the respondents were owners, and of which the leaseholder
was the occupier.

Mr. E. P. Hewitt, K.C., who appeared for the respondent,
contended that the notice and form were void, because,
among other reasons, the notice required compliance with
the requisitions of the form within less than the 30 days
required by the Act; the form required under the heading I.
information which the Commissioners were not authorised
to require, and the form and notice treated the surface and
minerals as one parcel, and not as separate parcels of land.

Judgment was reserved.

MINIMG AMD OTHER MOTES.

The Committee of the Privy Council for Scientific and
Industrial Research have appointed the Hon. Sir Charles A.
Parsons, K.C.B., F.R.S., to be a member of their Advisory
Council, in place of Prof. Bertram Hopkinson, F.R.S., who
has been forced to resign by the pressure of his military
duties and special work connected with the war. They have
also appointed Prof. Jocelyn Field Thorpe, F.R.S., to fill
the vacancy on the Advisory Council caused by the death
of Prof. Raphael Meldola, F.R.S.

At the annual meeting of the Eagle Oil and Transport
Company, last week, Lord Cowdray made some interesting
statements in regard to the use of oil. In referring to the
orders given by practically all the great oil companies for
new tonnage, which must be largely employed in the fuel oil
trade, he said the outlay involved was a striking testimony to
the favour into which fuel oil had so rapidly jumped-, and to
the confidence of owners that they could rely upon the con-
tinuing production of sufficient oil to keep them employed.
He expressed the belief that the total tonnage, including
that now under construction, would only transport sufficient
fuel oil to displace 1 per cent, of the world’s production of
coal. A ton of oil when used for steam raising purposes
might be reckoned to be equal to tons of coal, and when
used in internal combustion engines, such as the Diesel, as
equal to some four tons of coal. Lord Cowdray considers
that, apart from the use in special industries, perhaps the
greatest 'advantages of fuel oil would be reaped by the great
ocean steamers, for their running costs should be reduced,
their cargo capacity increased, and M least 10 per cent, more
power should be got out of the engines. When oil was
used as fuel on locomotives and land installations even at
twice the price of South Wales coal it still had advantages.

Some details as to the coal supply to the London County
Council are given in the Council’s report for 1915, which
states that the estimated requirements for the year 1914-15
of coal and coke for all services of the Council were 276,715
tons of coal and 22,290 tons of coke, and various contracts
were entered into as from July 1, 1914. Of the coal required,
165,000 tons is steam coal for the Greenwich electricity
generating station. The. remainder represents the general
requirements (steam, house, and kitchen coal and coke) for
the pumping stations, sludge boats, offices, schools, fire
stations, tramway depots, parks, etc. Since 1911 a portion
of the coal required has been obtained direct from collieries.
During 1911-12, a quantity of 7,000 tons of house coal was

so obtained under contract for the offices, schools, etc., in
the central part of London, a separate contract being
arranged for cartage, and similar arrangements were made
for the supply during 1912-13 of 10,800 tons (including
3,800 tons of steam coal). In 1913 the Council decided to
continue the system up to June 30, 1915, and contracts were
entered .into for the supply during 1913-14 of 9,520 tons direct
from collieries (including 2,400 tons of steam coal and 120
tons of anthracite coal), and <a reserve stock of about 1,000
tons was similarly purchased. For the year 1914-15,
arrangements were made for the supply of 12,420 tons
(including 3,750 tons of steam coal and 120 tons of
anthracite) and for the retention of a reserve stock. Various
difficulties arose in consequence of the war in connection
with the contracts for the supply and cartage of coal. The
delivery of coal, whether seaborne or railborne, was con-
siderably curtailed, and, in the case of some of the contracts,
the Council accepted coal other than the contract coal, and
also allowed contractors to make a charge beyond the con-
tract prices, in respect of the cost of war risk insurance,
extra cost of freight or carriage, etc. Owing to the difficulty
of obtaining regular supplies of coal by rail, and to the
shortage of labour and horses in the trade, emergency
arrangements were made for 'additional supplies of coal,for
offices, schools, etc., to be obtained direct from the collieries
through the Council’s coal depot at Maiden-lane. The
irregularity of supplies of seaborne coal for the Greenwich
generating station and the main drainage stations and
Woolwich Ferry rendered it advisable to secure reserve
supplies, and purchases were made with that object in view.

A London County Council report states that the cost of
power for the tramways supplied by the Greenwich
generating station for the year ended March 31, 1915, was
0-396d. a unit. The amount of coal required was 157,691
tons, and the average price paid was 16s. 8d. a ton.

The annual report of the London County Council for the
year 1914-15 gives the subjoined details of the year’s work
with regard to the enforcement of the provisions of the
Weights and Measures Act relating to the sale of coal :—
Inspections of vehicles carrying coal for sale or delivery,
33,434; infringements, 498; inspections of premises at which
coal is kept for sale, 1,441; infringements, 3; total number
of inspections, 34,875; total number of infringements, 501;
cases in which a written caution was sent, 452; cases in
which convictions were obtained, 38; total amount of
penalties imposed, £55 5s. 6d.

COLLIERY ACCIDENTS.

Cleator Moor.

On Tuesday afternoon the adjourned inquest was held at
Cleator Moor on the death of James Byrne and George
Irving, who were fatally gassed in Stirling’s Montreal mine
at Cleator Moor, on the night of Tuesday, February 1.

Wm. Ward, coal miner and drifter, said that on the
afternoon shift he wTas driving from the Bannock to the 5 ft.
seam. The deceased were working in the Bannock Band.
Witness last saw Irving go in with an empty tub about
7 o’clock, and then told him to keep in as he was going
to blast. He saw Irving come out with tubs after the
blasting, up to 7.30. Noticing afterwards that there was
no further trailing going on, witness got uneasy between
8.30 and a quarter-to-nine. He proceeded to Byrne’s
working place at the brow bottom. He went about a dozen
. yards or so into the working, but found all in darkness.
He had a lamp with him, and finding there wras gas, went
back. The deputy and witness went back to the working.
The deputy went in front of witness by about 2 yds., and
came out again, carrying Byrne. He handed Byrne over to
witness, who took him down to the flat sheets at the entrance
to the working. The deputy then went in for Irving, and
witness followed, and gave him a hand to carry Irving to
the flat sheets. Both men were dead and cold. This was
about 9 o’clock. Witness had worked in Stirling’s mines
29 years, and knew every part in this mine. He had not
found any gas in the mine lately, but gas had been found
when seams were opened. When witness first went to the
working his lamp showed gas, but on his return it did not
show as much gas. Byrne told him the air was better that
day than it had been. The men were working towards
a back drift ,and were expecting to hole through. He fired
his own shots, and had a permit to do it. There were some
places unoccupied in the district, but he did not know why.
There were complaints about ventilation at first, but not for
some time before the accident.

Samuel Todd, deputy-overman, gave evidence as to inspec-
tions. He inspected all the working places on February 1.
He did not examine the back drift, because it wns knocked
off since January 8. His first report on February 1 was :
“ No gas, excepting 115 place up gantry wheel.” Gas might
have been there and he did not sec it. His second report was
that there was no gas. After the place was stopped the com-
pressed air Was reduced. He did not know that places
temporarily stopped had to be inspected on the fore shift.
Witness said he did not know the back drift was temporarily
stopped. He thought they were going to work on the other
side. He was now inspecting the places temporarily stopped.'
He always expected gas, and prepared himself for it. . This
place had been given the full quantity of air. He did not
know’ what the distance was through to the back drift. He
had allowed shots to be fired there, but not that day. He
had heard men talking about holing through. Witness had
heard the management talk about keeping an eye on the
place, but he had no special orders. He made an inspection
that morning, and found gas in 115, and got it cleared with
the pipes. When changing shift the deputies were supposed
to meet, but on this day he was late.

Samuel McKenzie, another deputy, said he was on the
back shift from 2 . to 10 on February 1. He examined the
working place of Byrne and Irving at 4.30, and found it
all right. Witness fired two shots, and went back when the
smoke had cleared away. He tested it for gas, and found
no signs of any. He thought the men would be getting near
the back drift by that time, but he did not think there "would
be any danger of holing into it. The shots were off the side.
He did not consider there was any need to be careful in
getting through to the back drift. He thought there might
be a little gas, but he did not think it would be dangerous.
The last time he inspected the back drift was on January 23
—nine days before the accident. The place was then clear
of gas. They had full pressure of air on that day, and that
would have the effect of keeping the place clear of gas.

Thos. Atkinson, under-manager at Montreal Colliery, said
that on the Friday before the accident witness mentioned to
McKenzie about keeping the pipes well to the face, as very
surely.they would hole that week or the next. He told him
to keep the place well ventilated. For three Sundays before

the accident men had been sent in to ventilate the place, as
well as to attend to other work. This was done because of
the long stand between Saturday and Monday morning, and
the full quantity of air was turned on the respective places.
He did not know why the deputies did not go into the back
drift every day. He did not go into the back drift himself
during the time it was left. He was quite satisfied that the
single brattice sheet was quite sufficient between the intake
and the return, if it was kept tight. They had made arrange-
ments for two doors to be made. Probably if the doors had
been fixed, the gas would have been drawn directly into the
return. He did not think there would be any danger if
the pipes had been turned on as they should have been.

The Coroner, in summing up, said there was no doubt, he
thought, that the men had been gassed with the gas coming
through from the back drift, which evidently had not been
inspected properly. One deputy said that the last time he
was in the place was nine days before the accident, and the
other stated he was last in 24 days before. Gas, he sup-
posed, had been accumulating, in any event, since January 23,
and it came through as soon as the back drift was holed into,
with the result that the two men were rendered unconscious
at once, and nobody then going near them, probably they
were dead by the time they were pulled out. According to
the Mines Act, the back drift should have been, inspected.
The section of the Act dealing with the matter said that not
only working places must be inspected every day, but also
working places which were temporarily stopped, but the
reason the witnesses gave for not inspecting the back drift
was that they considered it was permanently stopped, simply
because the men were not going to be working through that
end again, or in the same way as. before. But, evidently,
the deputies knew the drift was going to be holed into or
joined up with the new working, and, therefore, it seemed
to him (the coroner) quite necessary that it should be
inspected.

The jury returned a verdict that Byrne and Irvine were
accidentally suffocated by gas, and added that while they
did not consider anyone criminally responsible, they thought
due precaution was not taken to keep the back drift clear of
gas. They also considered it was a pity the deputies had no
a m bu 1 ance knowledge.

Miner’s Ready Reckoner. — Mr. W. J. Saddler, check-
weigher, Newbridge, South Wales, ha.s forwarded us a
ready reckoner for miners of percentages on the new South
Wales wages standard of 1915. The need for such will
be obvious, and the pamphlet should prove a useful guide
to tho.se concerned. The book .is divided into two parts, the
first dealing with the standard rates of daywagemen; and
the second with a scale treating with piece workers’ wages
from 9s. to.£15 on the standard. Rising from the 10 per cent.,
calculations of the minimum in scales of 1| per cent, to
50-83 per cent, on one,, three and six days are shown. The
price of the pamphlet is 4d.

The Utilisation of Rolling Stock.—The Director-General of
Munitions Supply has issued a circular on this subject,
and has requested the firms and depots concerned to hang
up in a prominent place in their works a notice to the follow-
ing effect :—(1) All loaded wagons must be unloaded without
delay. Every wagon is urgently needed. (2) All empty
wagons must be returned to the railway companies unless
required for immediate loading and despatch. (3) Outward
wagons must not be loaded unless they can be despatched
immediately. (4) All • ropes and sheets received must be
returned at once to the owning company, and must not be
used for any other purpose.—It is officially stated that the
Great Eastern, the Great Northern, and the Great Central
railway companies have adopted a scheme for the joint work-
ing of their rolling mineral traffic stock. The arrangement
came into operation on January 1. The object of the scheme
is to promote efficiency and economy. Although sufficient
time has not yet elapsed to say definitely how the-arrange-
ment will work, it is expected to be satisfactory. It is
believed that the scheme will result in trucks being kept
constantly at work, instead of so many unloaded ones being
taken to the depots of the respective railways. They are now
being transferred from one railway system to the other with-
out being brought home “ light.” Owing to the shortage of
labour, the need is experienced of using the trucks at their
full value, and this it is hoped to accomplish by the new
method now being employed. Dealing with this question at
the annual general meeting of the Great Eastern Railway
Company on Friday of last week, Lord Claud Hamilton said
the passenger, goods, and mineral traffic of the Great Eastern
had been heavy, the last two being increased by the cessa-
tion of carriage by water. They had had to run during the
year 8,374 passenger and 3,634 goods trains exclusively for
military purposes. At one time there was a very serious
delay in the carriage and the delivery of coal, causing much
inconvenience to public bodies and traders, and adding largely
to the cost to ordinary consumers. Steps had been taken,
and were being taken, to remedy this regrettable state of
affairs, and suggestions had been made for the pooling of
all goods and mineral wagons belonging to the companies.
It was a difficult and a thorny subject, but if it could be
accomplished there would be a gross saving of several million
pounds annually to the companies, and a great acceleration
of traffic for the traders and the public. In his opinion, all
privately-owned wagons should be purchased by the com-
panies. It was a very large order, but if it could be over-
come, the question of pooling would cease to present many
of the difficulties which at present confronted them.—Speak-
ing at the annual meeting of the Liverpool Steamship Owners’
Association on Tuesday, Sir Norman Hill said the facilities
of our ports and the carrying power of our railways must be
regulated. It was idle to imagine that they could deal with
the enormous volume of traffic resulting from the manufac-
ture and shipment of the stores and ammunition, in addition
to the ordinary trade of the country. As the essential mili-
tary traffic increased, so must the ordinary traffic decrease.
The association attached the greatest importance to the
adoption of a complete system of the common user of the
trucks of the railway companies, and to a sufficient number
of the trucks of the private owners being brought into such
a system. The work of the ports, and consequently the
discharge and loading of the ships, was being most seriously
hampered and delayed by the want of trucks, and even when
there were empty trucks in the ports it constantly happened
that those trucks were not available to carry the cargoes
to their destinations, as they did not belong to the particular
railway company directly concerned with the traffic. Further,
an immense amount of time was lost in marshalling the
trucks of the different railwav companies in the ports before
the truck required for a, particular journey could be brought
alongside the goods to be carried on that journey.