April 14, 1916. THE COLLIERY GUARDIAN. 719 BOOK NOTICES. Pratt and Redman’s Income-Tax Law. 9th Edition, pp. xlviii. + 418 -p (50). 8 in. x 5 in. London : Butter- worth and Company, Bell-yard, Temple Bar, E.C. Price, 9s. 6d. net. Even in the piping times of peace the income-tax was to the average layman a thing fearfully and wonderfully complicated. Needless to say, the advent of a world war has not lessened the complications, and a new edition of a well-known work on the subject calls for a word of welcome. The publication to which we refer is that of the late Mr. J. Tidd Pratt, Q.C., brought up to date by Mr. J. H. Redman, of the Middle Temple. The latter reminds us that the statutory part of income- tax law consists of the unrepealed portions of the Income Tax Acts of 1842 and 1853, and of fully half a hundred Acts of a more or less confusing nature, which have been heaped upon the two earlier Acts. Tear after year the task of consolidating and simplifying the law lias been shirked, until now there has come the Finance (No. 2) Act, 1915, which Mr. Redman describes as more far-reaching than anything attempted since 1842. He adds: “It creates new duties, new methods of charging and raising duties, new tribunals for dealing with them, and new principles for granting relief. No doubt its provisions will be loyally accepted as an honest attempt to fairly distribute the burden of direct taxation, but the puzzled taxpayer will regard his position as that of a statutory plaything for lawyers and accountants. It is the third of a series of Income Tax Acts passed in little over a year.” In this volume will be found an analysis of the Acts, with decisions, illustrations, and explanatory notes, and a chapter on excess profits duty. Adhering to the original scheme, Mr. Redman has endeavoured to dis- tribute the different provisions of the Acts which have appeared since the previous edition into the various chapters which deal with the points affected, and to which the reader will naturally refer for assistance. Some parts of the book have been re-arranged and re-written so as to elucidate points of law and practice not sufficiently dealt with previously, and the subjects of exemption, relief, and abatement are more fully con- sidered. As in earlier editions, special points affecting the assessment of income-tax on mining properties are duly noted, as are also all reported legal decisions up to the date of publication. The appendix, consisting of the material provisions of various Acts, has been expanded, and reference to special points is facilitated by a com- prehensive and carefully compiled index. The Metallurgy of Iron. By Thomas Turner. 4th Edition, xv. 4- 486 pp. 8J in. x 6 in. 131 figs. London : Chas. Griffin and Company. Price, 16s. net. Messrs. Griffin and Company with commendable promptitude, have chosen the present moment for the issue of a new edition of Prof. Turner’s well-known text- book. When/it was first written iin 1895 the main purpose was to supply the wants of persons connected wiith the manufacture of iron and steel, rather than to canvass for readers of the student class. No one will deny that it admirably fulfilled this object in the past. In this new edition the text hats been to some extent revised—though certain features have not been brought anything like up to date—and a new chapter has been added dealing with the most notable advances during the past seven years. The author points out that the numerous changes that have taken place in this period have been rather in the direction of developments in production, and extension of scientific knowledge, than of new inventions or the application of entirely new principles, such as characterised the later Victorian period. Amongst the subjects dealt with in this chapter are the supply and treatment of iron ores, handling and storage of materials, the dry cleaning of blast furnace gases, electric smelting, iron and carbon, power, and corrosion. This war, in the prosecution of which the metal worker has acquired a significance no less important than that possessed by the man behind the gun, has produced .many changes in practice. These have been induced by the dislocation of the old sources of supply and the inordinate drain upon natural resources,-no loss than by the encouragement which practical opportunity holds out to the inventor. Much of this new knowledge and experience must for the present be barred to all but the favoured few, although it is remarkable how the metallurgist, even when labouring under the . stress which these new conditions have placed upon him, still finds time and the opportunity to record, for the benefit of his brothers in science, the fruits of his endeavours. The case of Dr. Greiner comes readily to the mind in this connection. Nevertheless, we anticipate that when Prof. Turner is able to add in a future edition, as he no doubt will do, the experience gained during the war, his work will be even more valuable than it has been in the past; and possibly it will then be found that a not incon- siderable portion of the existing matter can usefully be “ scrapped ” to allow for a full description of modern practice. Before that happy time comes, however, this new edition will,, we believe, have been well thumbed. Mongolian Coal.—The coal mines -near Manchuria station, which were leased to Russian contractors who introduced European methods for extracting the coal, are now beginning to work full time. New seams have been discovered which are found, on test, to be of excellent quality, the coal being distinguished from the usual coal by its grey colour and large size. On account of its combustibility, lightness, little smoke, and other points, it is attracting the attention of fuel consumers at Karbin, and also of the Transbaikal Railway directors. It has also been tested at the Uichkoff electric* station, where it is said to have yielded excellent results, and is expected to compete seriously with Japanese coal. MINING INDUSTRY AND MILITARY SERVICE. The important question which was raised Dr. Atkinson at Glamorgan colliery tribunal whether all underground workers in mines were entitled to certificates of exemption from military service was decided in the affirmative at the Home Office on Friday. The Glamorgan colliery tribunal was notified by Dr. Atkinson on Monday that he had been informed of this result of the appeal as to men released for tunnelling com- panies. The decision of the Glamorgan court was ultra vires, because the men had not volunteered. Consequently, all men who had been released from collieries for tunnelling companies would now receive exemption in the same way as other underground men. Dealing with applications from the Powell Duffryn Com- pany, the court was informed that in the Aberdare group of that company’s collieries 5,749 men were employed before the war, and 5,041 at the present time, a reduction of 708. There were any number of jobs that could be taken by boys, but they could not get boys. At Aberaman they were so short that the men worked 24 per cent, overtime. Exemp- tion was granted except in regard to tw7o wagon repairers not employed on the colliery premises, and six other men. A condition of things probably unique was disclosed as prevailing at the Windsor Colliery. It was stated that out of 2,445 men, over 1,000 had joined the Army, and the colliery was now working nearly 700-men short. As many as 43 per cent, of the men had enlisted, and the cripples who were at work were (said the employers’ representative) too numerous to mention, the Windsor surface having been described as the “ Windsor Hospital.” The tribunal exempted all the men. Mr. T. Griffiths, of the Cymmer Colliery, stated that many of the men on the surface wTere physically unfit.—The military representative observed that this showed clearly that that work could be done by men who were physically unfit, and said, “ I wish all colliery companies were as loyal.”—It was stated on behalf of the management that there were 12 men who could be spared or replaced by men suffering from nystagmus, and who now worked under- ground, but whom the medical men advised should be found work on the surface.—The military representative con- gratulated Mr. Griffiths upon having turned out the biggest percentage of men for the Army from any colliery he knew of. Among the applications to the Cardiff tribunal on Friday was one from the clerk in the Miners’ Federation office. Mr. J. Winstone (acting-president of the Federation), in support of the appeal, stated that the man’s work was essentially requisite to prevent a breakdown; that the office was in con- stant communication with Government departments as to regular supply of coal; and that the clerk had to deal with communications in the absence of Mr. Richards, M.P. (secretary of the Federation). Exemption for three months was granted. Addressing the members of the Western Valleys miners’ council, Lieut. E. Gill, formerly a member of that body, who has won the Military 'Cross distinction, urged the dele- gates to induce miners to volunteer for tunnelling work. Describing Annesley Colliery, Notts, the owners’ repre- sentative said it was an old man’s pit. There were over 400 men employed over military age. Underground there were 48 over 60, 92 between 50 and 60, and 133 between 41 and 50. On the surface there were 43 over 60, 44 between 50 and 60, and 40 between 41 and 50. The men had to be driven out when they were about 70, as they would not leave of their own accord. No recruits were obtained from this pit. It is a curious fact that the Notts colliery court revision has not released, more than 1 per cent, of the total number employed. In one instance, the manager of a colliery was delighted to let a number of men free for service, because it would serve as a warning to slacking workers in the mine that they could not idle in the belief that they were indis- pensable, and could therefore do as they liked. When the case of the Clifton Colliery came before the Nottinghamshire colliery tribunal, Maj. W. E. Walker, general manager, stated that about,420 men had enlisted. The company offered to give up 37 more, and both Mr. H. A. Abbott (H.M. inspector of mines), who presided, and Mr. S. Hartshorn (military representative) congratulated the colliery on the assistance it had given to the country. Maj. Walker mentioned that at the beginning of the war he offered 2s. 6d. to every man who enlisted. A correspondent says as a result of conferences held between local coal owners and the military authorities in the Manchester, Bolton, and Leigh areas, numbers of skilled miners are leaving the pits to join the miners’ tunnelling corps for service at the front. A Tyne and Wear coal exporting firm applied at Sunder- land tribunal for six months’ exemption of a traveller and clerk. Applicant stated that his staff of clerks had been reduced to about one-sixth. The man himself appealed on personal grounds. Postponement until June 1 was granted. A farmer who had 96 acres and six horses, and had cotn- tracted to lead coals for 400 miners, applied at the Sedge- field tribunal for exemption for his son. He could not get anyone else to do the work. A member suggested that the miners should work overtime in order to lead the coals. Three months’ exemption was granted. Mr. R. L. Weeks, agent for Messrs. Strakers and Love, applied for the exemption of 20 men employed in brickyards in making sanitary pipes and in the preparation of coke at Brandon Colliery. The bricks were going to munition works, and they at the colliery had never been so busy in that direction. With regard to the coke men, he had large orders from munition works to fulfil, and the number of men at his disposal was insufficient. The military representative said that.he had seen Mr. John Strakers, who told him that they were very short of men. He (the military representa- tive) thought these men were indispensable to the Govern- ment, but he suggested an adjournment for enquiries. The brick men were exempted until May 13, and the coke men until August 13. In the meantime, the military representa- tive will make enquiries. At Prudhoe, a rather important point arose with reference to a number of men engaged on by-product work at the local colliery, the owners pointing out that it was absolutely essen- tial that this work should be carried on by skilled men. and that these men were not readily replaceable. Mr. Hoyle (military representative) stated that on March 22 they had a number of these cases before them, and the men were exempted. He had been in communication with the military headquarters at York, and the authorities had suggested that he should put before the colliery proprietors the advisability of their considering how best they could replace some of the young unmarried men. If they were willing to do that, the authorities were quite willing to agree to exemption in the meantime. Mr. Sidney Bates, agent for.the Mickley Coal Company, said the company was willing to do what it could to replace these men, but it would be no easy matter; Conditional exemption was granted. Exemption for three months (five months in all) was granted by the Nottingham tribunal on Monday to an under- ground colliery surveyor, 29 years of age, applied for by Mr. D. N. Turner (who is military representative for another district), the sole partner'in a firm of mining engineers. It was stated that it was most difficult to obtain mining sur- veyors, and Mr. Turner declared that if this employee went, mining royalties would have to go uncollected. The duties on properties which his firm surveyed amounted to £50,000 a year. Exhall Colliery Company appealed at Foieshill in respect of a foreman engaged on the maintenance of a canal embank- ment at Longford. -Mr. Jackson explained that the colliery company were extracting coal from beneath the canal, and the land had already subsided, and the subsidence would go on for years. If the work of strengthening the embank- ments was not properly done the result might be disastrous, and the district flooded. The man looking after this work could not be spared. Exempted for six months. INDIAN AND COLONIAL NOTES. Africa. New Coal Seam in the Transvaal.—According to informa- tion received at the office of H.M. Trade Commissioner in South Africa from the Commissioner of Customs and Excise at Pretoria, it is reported that a strike of coal has been made in the district of Witbank, in the Transvaal Province, where coal is already being produced in large quantities. It is said that coal producing excellent results has been proved over an area of 8,300 acres. Shortage of Raihcay Trucks.—A deputation representing the Witbank Collieries recently waited upon the Minister of Railways with reference to the question of the shortage of trucks on the South African Railway system. The deputa- tion pointed out to the Minister how the present shortage of trucks was detrimentally affecting the position of collieries, and urged that, with the diversion of traffic from the Suez Canal to the Cape route, there was at present an excellent opportunity for securing an export trade for South Africa, which could be retained after the war was over by getting ships to coal at South African ports. The deputation also pointed out how the Delagoa Bay trade had Increased since its coaling plant had been installed there. The Minister, in promising substantial assistance to the deputation, pointed out what heavy demands had been made on the rolling stock of the system by the campaign in German South-West Africa, and by the subsequent conveyance of troops and stores else- where. The exceptional circumstances of the war in Europe had also complicated the situation so far as the delivery of rolling stock to South Africa was concerned. There was, however, an order of 300 trucks in course of delivery, while the Government was placing further orders for rolling stock for the future. He appreciated fully the benefits likely to accrue to South Africa by the calling of vessels at the ports for coaling purposes, and he was confident the congestion would be relieved in the near future. Australia. New South Wales Labour Unrest in January.—The New- South Wales coal mining industry was in a state of upheaval early in the month. In the South Maitland district several thousand men were idle owing to the wheelers refusing to accept the rise in wages which was to come in effect on New Year’s Day, under the new district agreement, the men con- tending that the increase of 7^- per cent, was totally inade- quate. However, the majority of the men soon returned to work, and a. conference with the employers was in contem- plation. In the Ulawarra district, the men were refusing to work owing to the eight hour bank to bank for all employees not having become law. The miners have been working eight hours only, but the wheelers have to be underground for nine hours; hence the trouble. A ballot was to be taken as to resuming work on the old conditions, leaving the eight hours bank to bank question for all members of the Australian Coal and Shale Employees’ Federation, to be determined by the Federal Arbitration Court. Since the bulk of the coal for bunkering the transport is drawn from the south coast, on account of its superior steaming quality, a lengthy stoppage of work on the mines would prove a national disaster. A start was expected to be made shortly in preparing the State mine at Lithgow for work. Some considerable time must elapse before coal could be cut, but the Minister for .Mines intends to push ahead with the developmental work as quickly as possible. Canada. Coal shipments from Sydney, Nova Scotia, to the St. Lawrence ports in 1915 showed a considerable shortage as compared with 1914, the amount being approximately 1,500,000 tons, or a decline of some 400,000 tons. The ■shortage was due mainly to the requisitioning of the charter boats of the Dominion Coal Company by the British Govern- ment. The output of the Nova Scotia mines has been seriously affected by the enlistment of miners. F. W. Gray, of the Dominion Coal Company, states that that company alone has provided 1,500 men, or 14 per cent, of the total number of its employees, for military service, resulting in a decrease of the coal output by 17 per cent. On January 7 the action of the Pacific; Coast Coal Company against John Arbuthnot, J. W. Savage, J. McGavin, Luther D. Wishard, W. J. Moran, E. Hodgson, and S. Reynolds, directors of the company, involving a very large amount, was decided at Vancouver, B.C., by Judge Clements in favour of the company on every point. The principal question was respecting an amount of 1,320,000 dols. in shares, said to have been voted by the directors to themselves as payment for a number of coal stakings, known as the Hodgson stakings, turned over to the company. This included shares to the value of 105,000 dols. given by Arbuthnot as a present to Hon. Dr. Young, then Provincial Secretary of British Columbia. The evidence showed that only 2.300 dols. and some staking expenses had been paid by the defendants for the property. The judge ruled that the defendants were not entitled to receive more shares than would cover at par the actual value of the property at the time the company was formed in 1908. He characterised the gift of shares to Dr.