November 20, 1914 THE COLLIERY GUARDIAN. 1083 The assays at the Kahn mine proved satisfactory, showing an average of 6-6|per cent, of copper in both districts. About 1,000 tons of ore were raised, but only a few samples for experimental purposes were shipped. A concentration plant and a flume, about five miles long, from the Khan River have been commenced. The prospecting and development work of the Otjozon- gati Syndicate proceeded on a small scale, the copper veins being followed up from the outcrop; 411 tons of ore were raised, with an average copper content of 32-34 per cent. Prospectors in the Omboroko hills (Omaruru district) discovered a deposit of copper ore, and the Otavi Company obtained an option on the claims. The deposit seems to be of a highly promising character. The results of prospecting work at the long- known deposits at Kunjas were only moderate, but more favourable prospects are attributed to the Sinclair mine, 38 miles north-west of Kunjas, where prospecting has been carried on by the Koloniale Bergbaugesellschaft. Gold. — Active prospecting has been proceeding at Kunjas Farm, about 70 miles north of Aus, where over 200 claims have been recorded for prospecting the argentiferous gold quartz veins. A number of other prospecting claims have been taken up at Swartmodder (Rehoboth district), on the northern slope of the Hagos hills, and here the Deutsche Kolonialgesellschaft has begun to prove the gold deposit. Tin Ore.—The Anglo-German Tins Limited acquired an option on the 12 prospecting claims of the South- West Africa Company at Kohero Ost Farm, Okombahe. The Hanseatic Minengesellschaft acquired a number of tin claims, which the Otavi Exploring Syndicate Limited has been investigating on their behalf. The activities of this syndicate extend chiefly to prospecting, sinking trial shafts, and working stream tin deposits. Work was carried on at the concessions Neinein II. and III., Chatpiitz, and Otjimbojo II. At Neineis a yield of 27J tons of cassiterite was obtained from 2,190 tons of raw ore, equivalent to 1-26 per cent., in addition to about 15 cwt. hand-picked. At Chatpiitz 28| tons of cassiterite (1'08 per cent.) were recovered, and at Otjimbojo 14| tons (2-01 per cent.), in addition to four tons hand- picked. The aggregate output of tin stone was 75| tons, of which 40 tons were shipped. The Anglo-German Tins Limited obtained favourable results in proving three claims at Dawib Farm, as well as on 12 claims at Koher Ost Farm (optioned from the South-West Africa Company), a total of 51 tons of tin ore being raised. About 10 acres of alluvial tin deposits were proved on 16 claims at Etemba,. the percentage of cassiterite averaging 0’4 per cent. The working was chiefly con- fined to alluvial ore, a small quantity of vein ore, how- ever, being crushed and concentrated to 65 per cent, by hand. The output amounted to about 25J tons. The raw ore contained, on the average, 0-66 per cent, of cassiterite, and the concentrates 60-69 per cent, of tin. Concentrating plant to deal with 100 tons per diem has been erected, consisting of 10 rotary screens, three Hum- boldt washers, with slime troughs, and two gas engines. The Afrika Marmor Kolonialgesellschaft shipped only about 200 tons of marble, the erection of the machinery not having been completed; but considerable areas were cleared and got ready for subsequent working. The Deutsche Kolonialgesellschaft discovered an extensive deposit of marble on the coast, near the Oster cliffs; but the chance of working the beds is opposed by serious transport difficulties. Some very fine onyx marble has been discovered in the Guchibost hills, on territory con- trolled by the Otavi Company, but whether it is work- able has not been ascertained. Wolframite.—Prospecting work has been pursued by the South African Territories at Nakeis (near KI. Karras) and a shaft was put down to a depth of 75 metres. Capital is needed to prove the deposit thoroughly. Several new deposits have been found in the neighbour- hood. Coal.—In the Berseba district (Fish River) 20 pros- pecting claims were started for coal. Aquamarine.—General interest has been aroused by specimens—especially a wine-yellow variety—from the properties of the Deutsche Kolonialgesellschaft at Rosing. German New Guinea. The expedition sent out to search for workable allu- vial gold in the lower Waria Valley proved insufficient for the task, but a more completely equipped one is contemplated. Until the district has been properly investigated, no decision as to the workability of the deposits can be formed. Petroleum has been found in the Eitape district, and several claims are being proved. The samples sent for examination contained a large proportion of heavy oils. In view of its possible economic importance, the triangular strip between the Dutch border, the sea, and the Sepik, has been reserved for prospecting by the Government. In the Pacific Islands the Pacific Phosphate Company shipped 138,000 tons of phosphates, as compared with 90,000 tons the previous year. The scarcity of local labour has been remedied by the importation of Chinese. The plant at Nauru has been enlarged and improved. The Deutsche Sudseephosphat A.G. shipped 54,000 tons of phosphates from Angaur (45,000 tons in the preceding year), so that the total output increased by 57,000 tons. The supply of labour was satisfactory, but the plant had to be completed—especially as regards drying and load- ing installations — before a full production could be obtained. Staffordshire Iron and Steel Institute. — The second meeting of the session will be held at the Institute, Wolver- harnpton-street, Dudley, to-morrow (Saturday), when Mr. Harry Brearley will read a paper on “ Steel Castings.” LAW INTELLIGENCE. SUPREME COURT OF JUDICATURE. COURT OF APPEAL.—November 12. Before the Master of the Rolls and Lords Justices Kennedy and Swinfen Eady. Law of Support. Beard and Others v. The Moira Colliery Company Limited. —This was an appeal against the decision of Mr. Justice Eve in the Chancery Division. Plaintiffs, as the trustees for certain infants, were the owners of an estate at Castle Gresley, Derbyshire, and they sought to restrain the Moira Colliery Company, of Ashby-de-la-Zouch, from excavating coal from under the Home Farm and other property on the Castle Gresley estate in such a manner as to let down cer- tain buildings and cottages, and also damaging the surface by subsidence. Damages were also claimed against the defendants. Mr. Justice Eve held that plaintiffs were not entitled to a declaration of right to support for the surface on their estate, or to an injunction, as the terms of the col- liery company’s lease entitled them to let down the surface. In the alternative, however, upon the assumption that his lordship was wrong in law in coming to that decision, the judge held that the sum of £93 8s. 4d. would be due to plaintiffs for damages, and as the company had paid £165 into court with a denial of liability, plaintiffs would have got less than the sum paid into court had his lordship been of a different opinion with regard to the legal question involved. His lordship said in that event he would only have made a declaration of right, with liberty to plaintiffs to apply subse- quently for an injunction if necessary. Their lordships now held that Mr. Justice Eve had taken a proper view of the law, and dismissed the appeal with costs. HIGH COURT OF JUSTICE. CHANCERY DIVISION.—November 11. Before Mr. Justice Warrington. Sulphur in Pig Iron. W. Woodhead and Sons Limited v. The Kirkstall Forge Company Limited. — This action concerned an agreement between William Woodhead and Sons Limited, of Farnley, the plaintiffs, and the Kirkstall Forge Company Limited, defendants, for the sale by the former to the latter of their output of pig iron, and the manufacture and sale by the Forge Company of best Yorkshire iron. The defence of the Forge Company to Messrs. Woodheads’ action was that the pig iron supplied contained a higher percentage of sulphur than the specified analysis in the contract contained. To the claim by the plaintiffs for the price of pig iron and the share of profits from the sale of the wrought iron, the defen- dants made a counter-claim for damages for alleged breach of warranty. His lordship, in giving judgment, said the general nature of the agreement was that the whole output, subject to a certain qualification, of the plaintiffs should be taken by the defendants at a certain fixed price, and that the defendants should manufacture the pig iron thus taken into best York- shire iron; that they should be credited in account with a certain fixed sum capable of variation representing the cost of the manufacture, and that the profits derived from the sale of the finished article should be divided in equal shares. It was not a mere contract of sale and purchase; it was a contract for a joint adventure in the manufacture and sale of iron. His lordship went on to review the business done between the parties, and said he found, on the evidence, that the iron supplied had been such as could be used econo- mically within the meaning of the contract for the purpose for which it had been supplied. The meaning of the agree- ment was that the plaintiffs were to sell and the defendants were to buy the whole output so far as both in quantity and quality, the Forge Company could economically use it. The plaintiffs were therefore entitled to the money they sought to recover, and, having regard to his conclusion as to the plaintiffs’ claim, the defendants’ counter-claim failed alto- gether. He therefore made an order for the payment by the defendants to the plaintiffs of £406 7s., with interest, for the iron delivered during October, November, and December 1911; also of £550 Ils. 10d., plaintiffs’ share of the profits up to December 31, 1911; and for an account of the profits for the three months ending March 31, 1912. The plaintiffs, added his lordship, set up certain breaches of agreement on the part of the defendants. These they had failed to prove. The defendants would pay the costs of the action, except those occasioned by those charges of breach, which the plaintiffs would pay, and the counter-claim would be dis- missed, with costs. KING’S BENCH DIVISION.—November 11. Before Mr. Justice Bray. The Law of Support. Trustees of the Zoar Baptist Chapel (Penygraig) v. The Naval Colliery Limited.—This action was partly heard at the recent Glamorgan Assizes, and the jury found that the working of the lower coal seams was responsible for the subsidence which caused damage to the chapel. The hear- ing was adjourned by his lordship to London for arguments on questions of law. Mr. Llewellyn Williams (for the defendants) argued that the present structure was a new building, and had not acquired the right of support. This new building was vastly larger and heavier than the old. He believed the right of support was analogous to the right of lights, where, in the case of a new building, the right to the old lights was allowed, but no more than the old lights. Mr. Justice Bray held that the chapel building did not contribute to the subsidence of the land. The workings beneath the building were 500 yds. beneath the surface, and there was an enormous mass of super-incumbent earth above the working. The weight of the chapel was not very large, being only some 7 cwt. per sq.ft. The subsidence, he thought, would have taken place had there been no build- ing, and, as a fact, there had been a subsidence outside, where there were only flagstones. His lordship was there- fore of opinion that plaintiffs were entitled to the damage caused to the chapel and the land, which damage it had been agreed was to be referred to an arbitrator. He declared that the1 plaintiffs were entitled to recover, and he would enter judgment when the damage had been ascertained. Mr. Llewellyn Williams said there was a probability of appeal on the question of law. November 18. Before Mr. Justice Horridge and Mr. Justice Rowlatt. Minimum Wage Act and “ Butty ” System. Hooley v. Butterley Iron and Coal Company Limited.— Appeal by defendant against a decision of the county court judge at Alfreton, which raised a point under the Coal Mines (Minimum Wage) Act. Defendant company own the Britain Coal Mine at Alfreton. The plaintiff, Henry Hooley, was a coal miner in the employ of the defendants, and he sued them in the county court under the Minimum Wage Act, saying that he was paid wages by the “ butty ” man, which over a certain period did not amount to the sum to which he was entitled under the Act. The defence w7as that there was no contract between the company and the plaintiff, but the county court judge held that there was; and the defendant company nowT appealed. Mr. Justice Horridge, in giving judgment, said the court held that there was evidence before the county court judge to justify him in coming to the conclusions he had done on all the points raised. And, as these were conclusions on matters of fact, the Divisional Court could not interfere. He thought there was evidence that the rate of pay to Hooley would in the ordinary course be arranged either by him with the manager, or by the stallman with the manager. There was no evidence that it ever was arranged between Hooley and the stallman. It was therefore plain that there was a contract to pay wages and between the colliery company and Hooley direct. He also agreed with the finding of the county court judge that the company had not paid the stallman enough to enable him to pay the minimum wage to plaintiff. The appeal would therefore be dismissed with costs. Mr. Justice Rowlatt agreed, and the appeal w’as dis- missed accordingly, a stay of execution being granted. SCOTTISH COURT OF SESSION. FIRST DIVISION.—November 13. Before the Lord President and Lords Johnston and Skerrington. Income-Tax : Lothians Railway Scheme : Costs of Promotion. A. G. Moore and Company t. G. W. Hare.—In this case A. G. Moore and Co., coalmasters, 142, St. Vincent-street, Glasgow, appealed against an assessment for income-tax arrived at alter the Commissioners of Inland Revenue had disallowed a claim to deduct £360, being one-fifth of the appellants' total contribution of £1,801 towards the pro- motion—in conjunction with certain other persons—of two Bills known as the Lothians Railways Bills. The Commis- sioners proceeded on the surveyor’s contention that the money in question constituted a capital outlay, and was not revenue expenditure incurred for the purpose of earning profits or in defence of existing trading rights, but with a view to increasing the trading profits. The Division, Lord Johnston dissenting, affirmed the determination of the Commissioners, and found the surveyor entitled to expenses. The Lord Eresident said it appeared that for some years there was a feud between a certain body of traders, includ- ing the appellants, and the North British Railway Company. The warfare sprang from familiar causes—excessive demands by the railway company. At length the traders, including the appellants, resolved to construct a line of railway for themselves between the Lothians coalfield and Leith, and so render themselves independent of the railway company alto- gether. Accordingly the traders promoted two Bills to attain that object. Both Bills were thrown out, but, so the appel- lants alleged, the money expended was not thrown away. It attained its end. Tlie immediate result of that legis- lative misadventure was to secure for the traders, including the appellants, all the railway facilities which they desired, for the railway company, it appeared, promised, in conse- quence of that menace, to construct a new line from the Eiothians coalfields to Leith, to be dedicated to mineral goods traffic only, and to give the traders an unlimited right to place their own wagons on that line. That triumph was, so said the appellants, honestly bought and paid for by the money expended upon those abortive Bills. The traders acquired by the expenditure of that money the railway facili- ties which they so long desired, and, accordingly, the money spent was in reality spent for the purpose of acquiring, as they said, cheaper, easier, and more rapid access to the buyers of coal. His lordship had no doubt, for his own part, that the £360, the portion borne by appellants in connection with the Bills, was capital expenditure, because the money was used to buy for the traders, including the appellants, a better and cheaper access to their customers, and it was, therefore, in his opinion, just as much capital expenditure as if it had been spent in constructing a fresh line of railway for the purpose of reaching their customers and disposing more conveniently and more cheaply themselves of their coal. It was not every day that even an enterprising body of traders constructed a line of railway or promoted a Bill for that purpose, and, accordingly, it appeared to his lordship that it was a case to which the rough and ready test sug- gested by Lord President Dunedin, very singularly, fitly applied. “ Capital expenditure,” the Lord President said, “is a thing that is going to be spent once for all, and revenue expenditure is a thing that is going to recur every year.” That £360 spent on buying for the appellants an access to their customers was certainly a sum which was spent once for all, and was not a thing that was going to recur every year. And therefore it appeared to his lordship that applying that rough and ready test—for Lord Dunedin did not claim any higher merit for it than tha,—n . in question seemed to be singularly clearly an item of capital expenditure, and not expenditure out of revenue. He had therefore come to the conclusion that the Commissioners had done well to refuse to allow it to be deducted in striking the appellants' profits assessable to income-tax, and he accordingly moved that their determination be affirmed and the appeal refused. Lord Johnston, who dissented, said he was of opinion that the deduction in question should be allowed as in the sense of the Act money wholly laid out for the purposes of the business, and not as a sum employed as capital in the trade. He therefore thought that the Commissioners' deliverance should be altered accordingly. Lord Skerrington concurred with the Lord President. Mr. Henry Charles Howard, aged 63, of Greystoke Castle, Penrith, Cumberland, chairman of the Cockennouth, Keswick, and Penrith Railway Company, has left estate of the gross value of <£133,194.