1080 THE COLLIERY GUARDIAN. May 31, 1918. R WHITE & SONS. ENGINEERS WIDNES. LANCS. RUPffiiPPiNG 0F3$ SniflS ^CROSSINGS, Mfi^aiLWH Y LTURNTABLES. TPH0NES25C27 miG M/tS W7DNCS PONVEYOR BELTING FOR CONVEYING EVERY . , DESCRIPTION OF MATERIAL. TEXTILE & LEATHER DRIVING BELTS. STOCKS CARRIED. Price Lists and Samples on application THE OUTRA BELTING AND RUBBER CO. LD., 48/51, MINORIES, LONDON, E. 1. Telegrams: Outrajenso, Aid., London. Telephone : Avenue 7192. Agents for the Lancashire and Yorkshire Collieries: ROSS SKOLFIELD & Co., 15, Brunswick Street, LIVERPOOL. u There is no measure which has been presented to the House within the memory of any Hon. Member present, so complex, so difficult of interpretation.” Mr. PRINGLE, in the House of Commons. Coal Mines Excess Payments. GUARANTEE PAYMENTS AND LEVIES FOR CLOSED MINES. (Incorporating Statements of the Relevant Excess Profits Duty Law.) BY W. E. SNELLING, Of the Inland Revenue Department. The author is well known for his lucid expositions of the law and practice relating to Excess Profits Duty and Income Tax, and the subject of the present book is dealt with in the same thorough and masterful manner that characterises his former efforts. A special feature of the work is the large number of practical examples showing the application of the various provisions of the agreement. In demy 8vo, doth, 184 pp., 12/6 net. OF ALL BOOKSELLERS, OR FROM SIR ISAAC PITMAN & SONS Ltd., 1, AMEN CORNER, LONDON, E.C.4. Also Publishers of INCOME TAX AND SUPER TAX PRACTICE, INCOME TAX AND SUPER TAX LAW AND CASES,' COLLIERY OFFICE ORGANISATION AND ACCOUNTS, MODERN PRACTICE OF COAL MINING, INDUSTRIAL TRAFFIC MANAGEMENT. DEPRECIATION AND WASTING ASSETS, etc. THE COTTON POWDER C* L" Manufacturers of Explosives for Mining Purposes. REX POWDER NEW PERMITTED EXPLOSIVE F~ For all kinds of work. I Head Office: 24, WALBROOK, LONDON, E.C.4.1