590

THE COLLIERY GUARDIAN.

September 20, 1918.

Independence

When in the course of
business events you run

up against the problem of
making quick deliveries
at low cost from town to

town, it’s good to know
you have a KARRIER, for
the knowledge at once
dispels your perplexities.
Delivery by KARRIER
means the prompt elimi-
nation of old-time, cum-
bersome methods. Time
is saved and money is
made ; and you are able
to take a wholesome pride
in the efficiency of your
delivery service.

KARRIER

The Lorry With The Power.

You would be interested in our
Folder— “KARRIER
for Heavy Haulage.”
May we post you a copy ?

YOUR ENQUIRIES ARE INVITED

KARRIER WORKS,
(CLAYTON & CO. HUDDS. LIMITED)
HUDDERSFIELD, ENGLAND.

“ 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, cloth, 176 pp., 12/6 net.

OF ALL BOOKSELLERS,

OR FROM

SIR ISAAC PITMAN & SONS Ltd.,

1, AMEN CORNER, LONDON, E.C.4.

Also Publishers ot

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.

ALLOY STEELS.

HIGH-CLASS
CRUCIBLE
STEEL

BRIGHT-DRAWN
REELED
and
BLACK
ROLLED BARS.

I

THE SHEFFIELD MERCANTILE STEEL CO. Ltd.
NAPIER STREET, SHEFFIELD.