494

THE COLLIERY GUARDIAN.

March 9, 1917.

finds ample ground on which to base his plea for a
revision of accountancy methods in undertakings with
large capital invested in industrial plant. He points
out that in its commercial sense the word “ deprecia-
tion ” can apply only to wasting assets, and that
“ expired capital outlay ” is an exact definition of what
the word is intended to imply. One of the grounds on
which the author demands more systematic methods is
the increasing burden of income-tax assessable on
annual profits arising, and certainly the consideration
is one which has under existing conditions become of
greater importance than ever. It is admitted that in
the case of well-managed undertakings, approximately
correct long-period results are obtained with the pre-
vailing methods of charging depreciation to annual
revenue, but it is contended that annual results are not
ascertained and stated with the degree , of precision
desirable, and Mr. Leake has therefore submitted an
elaborate scheme for the measurement and recording of
depreciation. It remains to be seen to what extent the
scheme will commend itself in practical application. A
number of points are discussed briefly with special
reference to coal mines, and the new edition has enabled
the author to deal with certain fresh developments
affecting the general question.

LAW INTELLIGENCE.

SUPREME COURT OF JUDICATURE.
COURT OF APPEAL.—March 2.

Before the Master of the Bolls, Lord Justice Warrington
and Mr. Justice Lawrence.

Strikes and Workmen’s Compensation.

Price v. Guest, Keen and Nettlefold Limited.—In this
appeal from an award of his Honour Judge Bryn Roberts,
of the County Court at Merthyr Tydfil, sitting as arbitrator
under the Workmen’s Compensation Act, 1906, an impor-
tant question was raised relating to the mode of calculating
the compensation payable to a dependant, in the case of the
death of a workman by accident .arising out of and in the
course of his employment. The workman, Price, met his
death by accident on March 10, 1916, while working in one
of the respondent company’s collieries. At that date he
had been several years in the employment of the company,
except for a week in July 1915, when a strike existed. The
question was whether this week’s strike constituted a
breach in the continuity of the employment. If it did not,
as the employers contended, then the amount of compensa-
tion payable to the widow would be the total of the man’s
earnings for the three years immediately preceding the acci-
dent. But if it did constitute such a breach, then the
workman must be treated as having been in the company’s
employment only since July 22, 1915, and the compensa-
tion would be arrived at by multiplying the average weekly
earnings since then by 156. As the wages were consider-
ably advanced after the strike, this method would, increase
the compensation from £259 to more than £300, the maxi-
mum payable under the Act. The county court judge
decided in favour of the latter contention, and the company
appealed.

Their lordships held that the conclusion that the week’s
absence put an end to the relationship of master and servant
was not sufficiently justified as a matter of law, and not
supported at all as a matter of fact. The Master of the
Rolls considered that even if there had been such evidence,
Price’s service would have been “ substantially con-
tinuous.”

The court directed that the award must be raised from
£259 to £300.

HIGH COURT OF JUSTICE.

KING’S BENCH DIVISION.—March 3.

Before Mr. Justice Bailhache.

A Hiring Clause.

Thos. Smailes and Son v. Evans and Reid Limited, Cardiff.
—A special case had been stated by an arbitrator relative
to the chartering of the steamship “ Carisbrooke,” owned
by the appellants, who are steamship owners in Whitby. It
appeared that the vessel had been chartered to perform two
voyages to North-West America and back. After loading
at Newfoundland, it ran aground on September 13, 1915,
and certain temporary repairs were made. The owners held
that she was then and there in an efficient condition to
resume her service, and the hire payable began to run from
that date, in .accordance with the clause in the charter,
“ being in an efficient state to resume service.”

His lordship observed that although repairs were effected
at that time, other things had to be done before she could
get into the same position as she was before the accident,
she had.to take in coal bunkers, and to go to two places to
load discharged cargo. This was finished on October 30.
The contention of the charterers was that she was then for
the first time in an efficient state to resume service. He
decided that the ship owners were successful on all the
points raised.

Partnership Dissolved.—The London Gazette announces
dissolution of the partnership of J. Mundel (who continues
the business) and J. Smail, trading as the Knowsley Cast
Metal Company, Lower Moss-lane, Manchester.

British Coal for Bordeaux. — The Council General Iras
adopted a motion requesting the Prefect to obtain from the
British for the Bordeaux market a monthly quantity of coal
which would be supplied them, and to come to an arrange-
ment to this effect with the authorities of the Land Depart-
ment.

Swiss Imports of Coal. — During February, Switzerland
received from Germany 116,000 tons of coal, instead of the
250,000 tons which Germany agreed and promised to supply
monthly in return for Swiss products. The shortage has
been considerable for several months past, but never yet
has it been so serious as it was in February. On the other
hand, 42,000 tons of iron were received from Germany last
month, instead of the average quantity of 19,000 tons which
was agreed upon. This unsually large import makes up for
the deficiency in the months of December and January. The
Berne newspapers point out, however, that the iron and
steel supplied by Germany during the past few months is
not of the quality needed by Swiss industries.

LABOUR AKD V/AGES.

South Wales and Monmouthshire.

On behalf of the Ministry of Munitions, Mr. W. McKenzie,
K.C., commenced an arbitration in a dispute affecting coke-
men at Ebbw Vale Collieries, this having relation to the
wage rate for Saturday and Sunday work. After disposing
of preliminaries as to terms of reference, the hearing was
adjourned.

Altered arrangements as to labour pooling at Swansea
docks came into operation on Monday, a Port Labour Com-
mittee dealing with registration and allocation of men,
instead of this work being left to the Labour Exchange.

At Dowlais, on. Saturday, the executive- council ot the
South Wales and Monmouthshire Iron and Steel Workers’
Association discussed the current question relating to wages.
The meeting had been convened specially at the request of
the Ebbw Vale branch of the Sliding Scale Committee, on
account of the inaction of the Labour Minister in regard to
an approach made him concerning the result of the last
audit. That audit disclosed the fact that the selling price
on the tin-plate bars and the steel rails had increased by
4J per cent., but the employers had offered an increase only
of 2| per cent. The men had refused this, and had com-
municated with Mr. Hodge, Minister of Labour, but had
failed to secure an interview with him. The meeting decided
once again to ask Mr. Hodge to meet a deputation, in
order that a full statement of affairs might be submitted to
him; and a resolution was passed “protesting against the
inaction of those in authority ” hitherto.

A deputation from the anthracite district waited upon the
executive council of the Federation, appealing for financial
assistance because of the great loss of time to which they
had been subjected; and it was stated that at 24 collieries
there had been in the last six weeks 413 days’ loss of work.
As a similar condition of things prevails in the Western
and the Avon districts, and also at 'individual collieries in
other districts, the executive decided to obtain a return for
the month of February from all the collieries, and upon this
a sub-committee, will consider the facts and make a report.

The joint sub-committee of employers and workmen who
have considered the question of the supply of timber to the
collieries, have prepared a draft scheme, according to which
workmen should volunteer for cutting timber and its trans-
port for pit purposes from the plantations. The executive
council of the Federation has approved of this scheme as to
its principle, but will seek improvement in the terms of
employment and the arrangements for working.

North of England.

According to returns which have reached the Northumber-
land Miners’ Association, 42 Northumberland steam coal
pits worked an average of 4-36 days per week during last
month, and the house coal pits of the county worked an
average of 5-086 days per week, making a general average
of 4-059 days per week. In January the steam coal pits
worked an average of 4-12 days per week, and the house
coal pits 5-1 days, or a general average of 4-031 days per
week. The figures for February are certainly rather better
than the doleful reports from different parts of the county
led many to believe would be the case.

The officials of the Northumberland Miners’, Colliery
Enginemen and Firemen’s, Colliery Mechanics’, and
Deputies’ Association have issued a joint circular to their
members, detailing the steps they have taken in pursuance
of the joint determination to resist any further reductions
in wages whilst the cost of living remains unreduced. In
the account of the interview with the county coal owners, it
is mentioned that one argument used by the men was No. 10
of the summary of conclusions of the Coal Committee, which
reported in May 1915 as follows : “ If the restriction of the
export of coal to neutral countries is found to be advisable,
we have pointed out that special consideration should be
given to those mining districts which to a large extent depend
on export for the existence of the collieries.” Following
the interview, Mr. Reginald Guthrie, writing on behalf of
the associated coal owners, stated, on February 7 : “ The
owners have taken into consideration the representations
made by the deputation consisting of the miners, deputies,
enginemen, and firemen’s representatives regarding future
changes in wages, and I am directed to inform you that the
owners anticipate that the workmen will carry out all their
arrangements which have been deliberately entered into as
they have always previously done.” On February 8, Mr.
Straker, corresponding secretary of the miners, wrote to the
executive committee of the Miners’ Federation, requesting
it to convene a special conference for the purpose of con-
sidering the advisability of the miners of Great Britain
taking a stand against any reduction lin wages so long as
the cost of living remained so high. The Federation com-
mittee considered the request on February 15, and, Mr.
Straker reports, agreed to the principle, but before deciding
to convene a special conference, decided to seek an inter-
view with the President of the Board of Trade regarding
wages, now that it had been finally decided by the Govern-
ment to take over the coal mines of the country. There the
matter still stands. The Northumberland associations
intend to continue joint action in this matter.

The new proposals with regard to iron ore miners’ wages,
which have been submitted by the Ministry of Munitions,
and which have been accepted by the Cumberland iron ore
miners, are as follow :—(a) All workers shall receive a
special war bonus of 5s. per week. (5) The “ make-up ” of
miners shall be fixed at 9s. 6d. per shift, (c) All workmen
who were recognised as miners before the war shall receive
the miners’ rate of pay. (d) In the case of labourers, the
employers shall be recommended to give favourable con-
sideration to any cases of hardship which appear to merit
special consideration. This recommendation would cover,
in particular, any cases of men who have not received any
advance in wages since the beginning of the war. With
regard to the proposal (a), it is proposed that the 5s. per
week special bonus shall be paid on the basis of having
been earned from the first Monday in January last.

Federated Area.

Satisfaction was expressed by the council of the Derby-
shire Miners’ Association at Chesterfield on Saturday with
the award of Mr. W. W. Mackenzie, the arbitrator on the
question of surfacemen’s wages at all the Derbyshire pits
owned and worked by the Midland Counties Colliery Owners'
Association. The award does not include banksmen, but
fitters and all labourers employed in the pit yard are
included. The rates of wages, up to date from December 22
last, are as follow: Rope splicers, 5s. 6d. per day; black-
smiths, fitters, joiners, bricklayers, 5-s. 4d.; shoeing smiths,
5s. 2d. ; sawyers, 5s.; lamp repairers, 4s. 9d.; lamp cleaners,

4s. 7d.; blacksmiths’ strikers, tram repairers, 4s. 6d. ; fitters’
labourers, 4s. 4d.; bricklayers’ labourers, general labourers,
ostlers, carters, 4s. 2d. The hours of work are to be 54 per
week, excluding meal times, and the rates refer only to able-
bodied men, over 21 years of age> and the infirm and physi-
cally unfit are excluded. The new scale is to be regarded as
the 1911 basis, to which all advances or reductions made by
the Conciliation Board shall apply. Men who are now
receiving more than the amounts specified in the award are
not to suffer any reduction.

At a meeting at Mansfield, Notts, on Saturday last, of
delegates of various trade unions and labour associations
and co-operative societies in the Mansfield Parliamentary
Division, Mr. Wm. Carter, J.P., assistant secretary of the
Notts Miners’ Association, was unanimously adopted as
Labour candidate at the next election. The sitting member
is Sir Charles H. Seely, Bart., senior partner in the Bab-
bington Colliery Company, who succeeded the late Sir A. B.
Markham.

Scotland.

The arbiter who was appointed in connection with the ton-
rate dispute at Avonhead Colliery has now issued his award,
the result being an increase of 7Jd. per ton to the men
affected. The men claimed an increase of Is. per ton.

To deal with the question of absenteeism, committees
have been set up at every mine in the Lothians, and weekly
meetings are being held. Absenteeism in this district to
begin with was very rare, and the efforts of the committees
have practically stopped it. Unfortunately at some collieries
idle time is being experienced.

Mr. Robert S millie, speaking at a conference of the
National Union of Scottish Mine Workers in Glasgow,
reported on the miners’ meeting with the President of the
Board of Trade. He said that a pledge had been given
which meant practically that no reduction in miners’ wages
would take place so long as the cost of living remained at
the present high standard.

Iron, Steel and Engineering Trades.

Relative to the threatened strike of Tyneside engineers,
the Tyneside District Committee asked members to suspend
operation of their notices pending the holding of a composite
'conference.

OBITUARY.

Sir Benjamin Chapman Browne, one of the oldest repre-
sentatives of shipping progress on Tyneside, died on
March 2, at the age of 77. His connection with the firm
of Messrs. R. and W. Hawthorn, Leslie and Company, of
St. Peter’s, Forth Banks, and Hebburn, dates back nearly
half a century. Sir Benjamin was a past-president of the
North-East Coast Institute of Engineers and Shipbuilders.

Mr. James Forrest, hon. secretary of the Institution of
Civil Engineers, and connected with the institution for 75
years, died on Friday of last week at St. Leonards, in his
92nd year. Mr. Forrest devoted himself to the institution
and its interests, and it was largely due to his zealous work
that the society developed in accordance with the broad-
minded conceptions of its founders. The council devoted a
sum of money to the endowment of an annual lecture on
some subject illustrating the interdependence of abstract
science and engineering. The 25th of these “ James
Forrest ” lectures is to be delivered a few weeks hence.

The Control of Tin-Plates.—The Director of Steel Produc-
tion has sent a circular to tin-plate makers and merchants
stating that the Tin-Plate Committee appointed by the
Ministry of Munitions has decided that, until further notice,
the following wasters and oddments, not primes, in makers’
and merchants’ stocks, and arising in tin-plate works may
be sold without restriction of any kind for the home trade
only :—All waste waste; all plates of 95 lb. substance and
thinner; all lines of stock which do not exceed one ton of a
size; all plates of I.X. substance and thicker; all sizes
where the plate does not exceed an area of 520 sq. in., with
the exception of 18| in. by 14 in., and 20 in. by 14 in.,
which was to be retained with all plates having an area of
over 520 sq. in. for certified war work. It must be clearly
understood that the Ministry does not undertake that any
goods not released for sale without certificate will be pur-
chased by the Ministry for use on Government work.

Mentioned for War Services.—Maj. Arthur Ratcliffe-Eihs,
whose name has been brought to the notice of the Secretary
of State for War for valuable services rendered in con-
nection with the war, is the second son of Sir Thos. R.
Ratcliffe-Ellis, of The Hollies, Wigan, the law clerk and
secretary of the Mining Association of Great Britain. Maj.
Ratcliffe-Ellis is a member of' the legal profession, and
before joining the Colours in connection with the war he
was closely associated with the business of his father’s
firm, Messrs. Peace and Ellis, solicitors, of Wigan. As
secretary of the Lancashire and Cheshire Coal Owners’
Rescue Station Committee, he did very valuable work in
connection with the organisation of the mining rescue
station at Howe Bridge, near Atherton, Lancashire, and
other local rescue stations. Maj. Ratcliffe-Ellis was a
frequent advocate in the county court on the employers’
behalf in cases coming within the jurisdiction of the Work-
men’s Compensation Act. Before the organisation of
the Territorial Forces, he was a captain in the First
'Volunteer Battalion (Wigan Detachment) Manchester
Regiment.—Lieutenant-Colonel and the Hon. Colonel J. D.
Murray (Territorial Force Reserve), who is also mentioned
for valuable services rendered in connection with the war,
is a well known iron merchant in business in Wigan, and
residing at Mytholmroyd, Swinley-road, Wigan. Before the
outbreak of hostilities he was prominently associated with
the West Lancashire Royal Engineers, known as the St.
Helens Engineers, and when the war began, his services
were requisitioned, he being asked to take charge of the
West Lancashire Division of the Royal Engineers, for
some time stationed at Blackpool. Maj. A. Murray, a son
of Col. Murray, came from Canada to join the West Lanca-
shire Division of the Royal Engineers, and has been on
active service abroad for the past two years.