766

THE COLLIERY GUARDIAN.

April 20, 1916.

LETTERS TO THE EDITORS.

The Editors are not responsible either for the statements
made, or the opinions expressed by correspondents.

All communications must be authenticated by the name and
address of the sender, whether for publication or not.
No notice can be taken of anonymous communications.

As replies to questions are only given by way of published
answers to correspondents, and not by letter, stamped
addressed envelopes are not required to be sent.

COAL TRADE BENEVOLENT ASSOCIATION.

Sirs,—May I be allowed to make use of your widely
circulated journal to appeal, to all interested in the qoal
trade, for support to the funds of our Association in
connection with the annual festival to be held on May 8,
at the Hotel Cecil?

If we consulted our personal feelings, no doubt we
should prefer to abandon this fixture under the present-
sad circumstances occasioned by this terrible war, but
when it is understood that we rely on this dinner to
raise something like £1,500, it is obvious that we are
bound to do our best to. make it a success.

Whilst the war makes great claims on both the time
and resources of members of the coal trade, I think I
am right in saying that it brings added profits to many,
but not to those who cannot help themselves and are
dependent on charity. They, indeed, are very seriously
hit by the greatly increased cost of living, etc.

. We hope to be in a position to distribute at least
£4,000 during the coming year, and whilst I know I
shall not appeal in vain to those of large means, for
generous donations, I should indeed regard my year's
occupancy of the chair as a success, if the list of
members paying one guinea annually was doubled or
even trebled.

Could I bring home to all in the trade, the work the
Association is doing—how many of those we have known
and done business with have, through illness and mis-
fortune, had to apply for assistance; how many of the
dependants of those unexpectedly taken from us, have
been saved from destitution; and how many children
have been supported and given a start in *life—my task
would, I am sure, be an easy one.

“ Genuine sympathy must be active, real, positive
and practical.	Ernest Oliver,

36-36, Coal Exchange, London, E.C. Chairman.
April 18, 1916.

INCREMENT VALUE DUTY ON MINERALS.

Sirs,—I was very interested in your leading article
on “ Increment Value Duty on Minerals ” "(Foran and
another v. the Attorney-General), which appeared in
your issue of March 31.

I should like to submit the following case, which is
of a somewhat similar character to the above-
mentioned :—■

A is the owner of a small farm, comprising farm
buildings and about 50 acres of land. When Form IV.
was issued, A did not include any value for minerals,
as although he knew that there was probably coal
beneath the land, he had no knowledge that it was
workable. He returned the value of the land at £2,000.
A decides some years afterwards to sell the farm. B is
the purchaser for the sum of £2,000, i.e., the same
amount as A returned in Form IV. The purchase was
made at a public auction, and the purchase price may
be considered as fair value for the land and buildings,
without any consideration for coal under the land.
When the transfer was made from A to B, the land
valuation authorities fixed an occasional valuation (z.e.,
valuation on transfer) as follows:—Surface, £1,400;
minerals, £600, being a simple dividing up of the pur-
chase price for Revenue purposes. B finds that it is
possible to lease the coal under the land to an adjoining
colliery, and does so. It is probable that the total value
of the coal may be some £4,000 or £5,000, or even more.
The land valuation authorities state that they can only
take the value of the minerals at their occasional valua-
tion of £600, and that any value above this must be
dealt with in ordinary course as being increment value.
The points I ask for information upon, and which I
consider are governed to some extent by the decision
Foran and another v. Attorney-General, are :—

(1)	Can B claim for an amendment of Form IV.
and the insertion of a fair value in respect of the
minerals under the estate which he has purchased?

(2)	Does the fact that the land (and minerals) were

owned by A at the time Form IV. was filled in
preclude B, as the subsequent owner, from obtaining
revision of' Form IV.?	Carbonicus.

April 11, 1916.

Partnership Dissolved.—Wm. Blake and Sons Limited and
J. B. Dowding, coal, coke, and lime merchants, Leominster,
Hereford, as the Leominster Coal Supply Company.

Grimsby Coal Exports.—The Grimsby coal exports in the
week ended April 14 consisted of 468 tons to Gothenburg, 636
tons to Stockholm, and 623 tons to 'Treport—total, 1,727 tons,
a decrease of 5,468 tons on the corresponding week last year.

Enquiries for Tin-plates.—An agent in the Vigo district,
Spain, wishes to represent British manufacturers of tin-plates
(for sardine boxes, etc.), corrugated and smooth galvanised
iron sheets, zinc nails, and washers, etc. The name and
address may be obtained at the. Commercial Intelligence
Branch of the Board of Trade, 73, Basinghall-street, London,
E.C. (Reference number 130 should be quoted.) Through
the same branch, a blacking manufacturer in Catania wishes
to get into touch with British manufacturers and exporters
of tin-plates. (Reference number 1,021.)

BOOK NOTICES.

Guide to the Income-Tax. By F. B. Leeming. ' Fifth
edition, rev. xiii. -f- 177 pp.; 7Jin. x 5 in. London :
Effingham Wilson. Price, 2s. 6d. net.

It goes without saying that a great many people are
in need of some guidance in regard to the momentous
subject of this little book, and it is undeniable that it
would have been more valuable if the author had
awaited the delivery of Mr. McKenna’s latest Budget
speech. The machinery of income-tax collection, of
course, is not radically altered, but we fear that those
who seek advice from Mr. Leeming will always have
the suspicion that there are some additional points with
which he has been unable to deal. Actually, this defect
does not materially prejudice the value of the book,
which is really informative and helpful.

The Factory, Truck, and Shops Acts. By the late Alex.

Redgrave. 12th edition, by C. F. Lloyd; rev. by W.
Peacock. xxxix. + 519 + [94] pp.; 84 in. x 6 in.
London : Shaw and Sons; Butterworth and Company.

The first edition of Redgrave’s well-known manual
was published in 1878, and it is seven years since the
last edition appeared. This period, which has been so
prolific in industrial legislation, has nevertheless dealt
leniently with factories and the Truck Acts, which
possibly call for some codification and amendment, have
undergone no change. On the other hand, the law
relating to shops has assumed a new importance from
the Shops Act, 1912, and there has been a goodly crop
of special orders and regulations for dangerous trades.
At mines, much of the surface plant, including railways
and sidings, only comes within the purview of the mines
inspector in his capacity as a factory inspector, and
although in practice no difficulties commonly arise from
this dual control, except through official caprice,
anomalous situations have at times arisen. In any
case, it is highly essential that the modern colliery
manager, who often has to control an establishment
which is more a factory than a mine, should have the
Factory and Workshops Act at his finger tips. The
general arrangement of this book is admirable, and
amply fulfils all the requirements of the busy man.

The Munitions of War Acts. By T. A. Fyfe. pp. 95.

8J in. x 5J in. Paper covers, 2s. 6d. net. London and
Edinburgh : William Hodge and Company.

Even many people directly affected by the Munitions
of War Acts, 1915 and 1916, fail to realise the wide scope
of these emergency enactments, and clearly grasp their
provisions. Attention may therefore be drawn to Sheriff
Fyfe’s useful little treatise, which explains in popular
language the scope and effect of the Acts. Those con-
cerned will learn from it that these Acts affect the bulk
of the industrial world, revolutionise much of the
hitherto accepted ideas of the arrangements between
capital and labour, and prohibit the enforcement of all
rules, customs, and practices tending to restrict produc-
tion or employment, including the lock-out and the
strike. The arrangement of the book has been care-
fully thought out, to enable the points of this special,
legislation to be readily grasped, and make reference
easy. There is, first, an introductory exposition, and
then come the text of the Acts, the rules regarding limi-
tation of profits in controlled establishments, and the
rules regarding clearance (leaving) certificates. The
provisions of the original Act, and those of the amend-
ing Act have been skilfully worked in together, the
former being printed in black and the latter in red. As
chairman of the Glasgow Munitions Tribunal, Sheriff
Fyfe’s experience has convinced him that a very large
proportion of the disputes that arise might be avoided
if employers or their representatives (especially under-
managers, foremen, and others who are in personal
touch with the men), and also workmen or their repre-
sentatives (especially union officials, shop stewards, and
others who advise the men) were more careful to
acquaint themselves thoroughly with the details of the
novel conditions under which at present industrial work
is conducted.

PARLIAMENTARY INTELLIGENCE.

HOUSE OF COMMONS.-—April 17.
English Coal Displaced by American.

Mr. Houston asked the President of the Board of Trade
whether he was aware that coal freights from Bristol Channel
ports to River Plate ports were on April 11 about 60s., and
that even at those reduced rates cargoes of coal were almost
unobtainable; whether he was aware that the rate of freight
from Virginia, U.S.A., ports was 95s. a ton, and that, not-
withstanding the much higher freights from American coal
ports to River Plate, the requirements of Argentina, Brazil,
and Uruguay were being largely supplied with American coal
owing to the much cheaper price.

Mr. Runciman said the disturbance of mining operations
and transport in South Wales caused by the recent storm had
led to a considerable decrease in the available supply of coal,
and very high prices had been paid for parcels ready for
prompt shipment. Any comparison between the prices
charged at the moment for these current purchases and prices
in the United States would in the circumstances clearly be
misleading, but the hon. gentleman’s statements were correct,
and he could not view without apprehension the displacement
of English by United States coal in South America.

Italy and British Freights.

Mr. Houston asked the President of the Board of Trade if
he could state the number of steamers, and their respective
nationalities, which loaded cargoes of coal in the port of
Cardiff during January and February last; and how many
steamers loaded coal for Italy during March.

Mr. Runciman : The number and nationalities of steamers
which loaded coal at Cardiff (including Penarth and Barry)
during the months of January and February 1916 are :—
British, 120; Russian, 9; Swedish, 36; Norwegian, 242;
Danish, 21; Dutch, 11; Belgian, 14; French, 124; Spanish,
61; Portuguese, 4; Italian, 45; Greek, 40; Uruguayan, 4;

Japanese, 3. The number and nationalities of steamers
which loaded coal from Cardiff (including Penarth and Barry;
for Italy during the month of March 1916 are British, 6;
Norwegian, 4; Dutch, 1; Belgian, 2; Spanish, 1: Italian, 19;
Greek, 9.

Mr. Houston asked whether the right hon. gentleman was
aware of statements which had been made in the Italian Press
and by Italian gentlemen in this country that British ship
owners were “ bleeding the Italians.”

Mr. Runciman said there was justification for such state-
ments from whatever quarter they might come. The figures
he had just given showed that obviously British ship owners
had not made the rates.

Mr. Houston asked the Under-Secretary for Foreign Affairs
whether his attention had been called to the public utterances
in this country of the Baron di San Severino to the effect that
the heavy charges for freights made by British ship owners
were causing an unfortunate effect in Italy, and that the
levying of a tax of 50 per cent, on the war profits of ship
owners by the British Government and the requisitioning of
steamers by the Admiralty at Blue-book rates had tended to
increase rates and charges to Italy; whether these statements
could be substantiated;. .and whether the Baron di San
Severino represented any Italian Chamber of Commerce,
Italian Chamber of Commerce in London, or the Italian
Government.

Lord R. Cecil : With regard to the first two parts of the
question, I understand that my hon. friend is addressing a
question on the subject to my right hon. friend the President
of the Board of Trade, who is in a position to give him more
detailed information than I possess. I would, however, say
that his Majesty’s Government fully realise the importance
of providing sufficient shipping facilities for Italy, and that
they are doing everything in their power to ensure that ships
are made available at a reasonable rate. With regard to the
third part of the question, the answer is, so far as I am aware,
in the negative.

Mr. Houston : Is the right hon. gentleman aware that the
utterances of this 'gentleman are most mischievous, and calcu-
lated to create discord between our Allies and ourselves?

The Deputy-Speaker : That is an argumentative propo-
sition.

Goal Shortage and Requisitions.

Mr. Neville asked the President of the Board of Trade
whether he was aware that many public utility companies
found it impossible to buy their requirements of coal for
the coming 12 months; and whether; in these circumstances,
power could be given to the local coal committees which had
been recently established in the colliery districts to requisition
coal.

Mr. Runciman replied that a number of cases in which
public utility undertakings experienced difficulty in obtaining
contracts for the full supplies of coal had been referred by
the Board of Trade to the district committees, and in some
of these cases they had been able to make suitable arrange-
ments. He hoped it would be found that supplies of coal to
these undertakings could be maintained without requisi-
tioning.

British Merchant Tonnage.

Mr. Houston asked the First Lord of the Admiralty
whether he would give the names of the gentlemen who were
appointed by the Government as a commission or committee
of enquiry to proceed to -the Mediterranean to enquire into
and ascertain the facts regarding the wasteful use of
requisitioned British merchant tonnage by the military and
naval authorities in the Mediterranean, and whether a
report would be published.

Dr. Macnamara replied that the members of the Com-
mission were Rear-Admiral Eyre, Brigadier-General
Hamilton, Mr. Thomas Boyden, and the secretary of the
Commission was Capt. Clement Jones. The object was “ to
ensure that, consistently with naval and military require-
ments, all redundant tonnage is immediately released for
the benefit of other Imperial needs.” It did not appear to
be in the public interest to publish the report. Steps were
being taken to carry out some of the suggestions it
contained.

Soldier Miners.

Capt. Douglas Hall asked the Under-Secretary for War
whether he was aware that amongst the home service troops
stationed at Burrow there were a number of miners quite
willing to be released for a period to work again in coal
mines where labour was so short; and, as the bulk of these
men had already had a year’s training or more, whether
the War Office could see their way to allow a certain pro-
portion of these men to be so released?

Mr. Tennant said that the relative needs of recruits for
the Army and of labour for the coal mines were- receiving
the careful consideration of the Army Council in consultation
with the Home Office, and this particular point would
receive attention.

A Firm’s Nationality.

Mr. Nield asked whether the President of the Board of
Trade was aware that the enemy firm of Bohler Brothers,
Sheffield, was making every effort to deceive the engineering
trade by concealing the origin and constitution of the business,
and whether he was aware that Swedish materials.or steel
ingots from other sources were being passed off. as genuine
Bohler steel.

Mr. Runciman promised to refer the matter to the Advisory
Committee, with a view to applying the Trading with the
Enemy Amendment Act, 1916.

Coal Pit Casualties.

Mr. Wing asked the Secretary of State for the Home
Department whether he would make enquiries into the
casualties, fatal and otherwise, arising from falls of roof and
sides in the.coal pits in the county of Durham during the
years 1913-14-15, and first quarter of this year. '

Mr. Brace replied that this question received the constant
attention of the inspectors of mines, and he was not aware of
any need for a special enquiry at the present time. The
inspector for the division reported that he was satisfied that
there had been general improvement in recent years in
methods of timbering, increasing attention being paid to
proper timbering at the face, and the accident figures for the
period referred to in the question showed a substantial decrease
since 1913. The total number of fatal and non-fatal acci-
dents from falls in 1913 was 290; in 1915, 213; and in the
first quarter of 1916, 49.