1096 THE COLLIERY GUARDIAN. June 9, .1916. Accordingly, the Inland ’ Revenue Commissioners have issued a set of regulations, under the title of - Statutory Rules and Orders, 1916, No. 212, which explains the methods of assessment and collection of income tax in the case of weekly wage earners, and the procedure to be adopted for the purpose. In the first place, provision is made for quarterly assessments, the periods ending on the 5th day of July, October, January, and April. This is a useful and unavoidable regulation, since annual assessments would be difficult owing to the somewhat unstable conditions of many wage-earners’ employment. The next point concerns the actual making of the assessments, and for this purpose the surveyor of taxes has all the combined powers of an assessor, and of a Commissioner of Taxes. In fact, he is empowered to do everything except hearing and determining an appeal. The district surveyor of taxes is thus the only authority to whom any;application should be made in the first instance. He may not only assess incomes, but he may also amend his assessment, subject, of course, to appeal, at any time within three years after ‘the expiration of the year of assessment. This is a provision which ought naturally to cut both ways, for not only should under-assessments be corrected, but over- assessments ought also to be recoverable within that period. The regulation, however, appears to provide only for the former contingency. Just as the assess- ments are to be made quarterly, so also may the surveyor make the abatements quarterly. The use of the word may in this case should be noted ; but its force is qualified.by the following paragraph, which directly- states that the Commissioners of Inland Revenue shall refund any amounts which shall have been overpaid. The object here appears to be to reserve to the Commissioners themselves the final responsibility for granting abatements or relief. The surveyor claims the amount he considers to be due, and this must be paid, whether just or otherwise. The remedy lies with the Commissioners, to whom the aggrieved person must prove his case. The actual procedure to be adopted begins with the employer, upon whom will lie the onus of making a return of the names and addresses of every wage-earner employed by him whose wages for the quarter amount to £32 10s. or upwards. This return has to be sent in not only quarterly, but, if required, at any time when demanded by the surveyor of taxes. This regulation probably looks more formidable than it will prove to be in reality. In the great majority of cases, we believe that the quarterly returns will be enough for the surveyor’s purposes. But the wage-earner himself may also be required to make his own return at any time when notice is given to him by a surveyor of taxes, and this request must be complied with in 14 days. If, on the other hand, a wage-earner considers himself to be wrongly assessed, he must state the reasons of his objection to the surveyor of taxes within 21 days after the receipt of notice of the assessment. We cannot envy the surveyor of taxes the prospects opened out by this provision. It must lead in- evitably to a large amount of work, and it will . greatly increase the cost of collecting the tax. It is, of course, necessary to give the tax-payer some voice in his own assessment, but. it raises the practical point whether weekly wage-earners could not better have been dealt with without any such cumbersome procedure as assessments, by the more simple expedient of taxing every wage received. This would, of course, be possible by means of stamps, somewhat in the same way as the method of affixing Insurance stamps now in use. We believe there was < a suggestion to this effect, but the Government have . preferred the more elaborate process, and there it . must rest for the present, until, experience shows how . far the efficacy of the scheme will be destroyed by the complexity of the machinery. Objectors, and we think these will not be by any means a negligible quantity, if they cannot satisfy the surveyor, may carry their, appeal to the General Commissioners; and it will bb the duty of the surveyor himself to forward these appeals, which will r then be; dealt with in the same manner as has been customary under the Income Tax Acts of former years. There seems likely to be some duplication with regard to the collection of the quarterly payments. Under the Income Tax Acts it is usual for the General Commissioners to appoint a collector of taxes for each parish. But this collector will not necessarily be the collector of quarterly assessments. It is provided that the Commissioners of Inland Revenue , may appoint a separate collector for quarterly payments, for any prescribed area. These collectors will have powers of distress for non- payment, and their duties will be precisely similar to those of the collectors of annual payments. However opinions may differ about procedure, there can be no objection to the principle of lowering the exemption limit, so as to bring weekly wage earners within the limits of direct taxation. COLLIERY RECRUITING COURTS. Military Service Act, 1916 (Session 2). (1) In consequence of the reopening of the group system, and the passing of the above Act, it becomes necessary for the colliery recruiting counts to consider the cases of those men employed at coal mines who- have become liable to military service since the previous lists (Nos. 1 to 4) were submitted by colliery owners. (2) Exactly the same procedure will be followed in regard to these men as in the case of the previously- attested men and men to whom the first Military 'Service Act applied; and the Home Office instruction's of February 11, 1916, will apply with the substitution of June 24 for March 2 as the appointed date. 'Forms Nos. 12, 13, 14, and 15) are being sent by the Home Office to the owners of coal mines for use in making their applications for. exemption. Copies of these forms and of the covering circular letter are enclosed. The forms are similar to the previous forms (Nos. 1 to 4) ,except that in the case of those who entered employment at the mine after August 15 last the owner is asked to state the date on which the man entered the employment and the last previous employment. (3) Authorities of rescue sections are also being requested to make applications in respect of any man belonging to the permanent rescue corps or the technical staff who may have become diable to military service, and the Home Office instructions of February IB will apply. Voluntarily Attested Men. The amended instructions to tribunals, which are to come into force on and after the 12th inst., and super- sede those previously issued, state, inter alia, that an application may be entertained though out of date (but not later than seven days after the issue to the man of the individual notice calling him up for service), if the tribunal are satisfied that there is sufficient reason for the concession; and that in the case of, for example, a man who is passed as fit only for home garrison service or sedentary work, and therefore may not be called up for a considerable time, an application for exemption may be deferred until he receives individual notice calling him up. An*application may then be made not later than seven days after the notice is sent. In such a case an application already made may, with the leave of the tribunal and unless it has already been decided, be withdrawn, without prejudice to the right to make a fresh application as indicated above. ; This new pro- vision, which applies only to voluntarily-attested men, makes it the more desirable for each man in respect of whom an application is made to be medically examined by the Recruiting Medical Board before his case is heard by the tribunal. With regard to the re-hearing of cases, it is suggested that any person who wishes to make an application for a re-hearing should be required to send to the tribunal one of the ordinary forms of application, accompanied by a full statement of the grounds on which the application for the re-hearing is made. . ' The Foreign Office has issued a statement to the effect that the Government. ‘ ‘ are taking certain precautions respecting the export of coal and with regard to Greek shipping in British ports, the ‘object being to prevent. supplies reaching the enemy.” On Tuesday some runaway coal hutches in the Lingerwood Pit, Newbattle, Scotland, fatally injured David Tait, a greaser, aged 70.—A miner, named G. Bailey, aged 63, was overtaken and killed by a run of trucks in Messrs. Samuel Fox and Company’s pit, Stockbridge on Tuesday. He knew the trucks were due, but somehow he failed to stand clear. France’s Coal Deficit.—To an interviewer on Wednesday, Sir D. Stevenson, chairman of the Joint Committee of the Coal Owners and Exporters of Great Britain, said that, according to M. Weiss, the deficit; of coal in France was about 23,000,000 tons per annum. M. Weiss desired that the miners of Great Britain should be made fully aware of the tremendous strain put on France by the shortage of coal, and of the hope of the French people that the British miners would not be behind their French colleagues in doing their utmost. In July 1915 the colliery owners in France offered to fix prices at limits satisfactory to the Government—a moderate advance, on pre:war prices. Measures had been ' taken to ensure that the lower prices of. English coal would benefit consumers directly, and not yield profit to inter- mediaries. THE COAL AND IRON TRADES. Thursday, June 8. ' Scotland.—Western District. COAL. A quieter tone prevails in the West of Scotland coal trade, and prices are easier all round. The output from the Collieries, however, is easily disposed of. The local demand is well maintained, and ells, the ugh cheaper, are busy, while splints are mostly reserved for home needs, and few licenses are being granted. Navigation coals remain fairly active, and are quoted round about 40s. per ton. -Steams are also tending easier, though the price is not much affected so far. A big business is being done in nuts for local consumption at good prices. Shipments for the past week amounted to 116,875 tons against 147,525 in the preceding week, and 132,200 tons in the corresponding week of last year. . Prices f.o.b. Glasgow. Current L'st week's Last year’s prices. prices. prices. Steam coal. 28/ —33/ 28/ -32/ 15/ -17/6 Ell ........ 301 -33/ 35/-^37/6- 16/ -16/6 Splint 33/ -40/ 21/ -21/6 35/ -45/ 16/ -19/ 21/6^22/ 16/9-17/3 20/6-21/ 20'6-21/6 16 9-17/3 Single do. 19,6-20/ 19/6-20/6 16.917/3 IRON. The general position of the Scotch iron trade is unchanged. The demand for all kinds of material is as strong as ever, and while efforts are continually'being made to increase outputs, supplies are still short of requirements, and arrears Of deliveries are accumulating. Pig iron makers are heavily pressed for deliveries of haematite, and furnaces which were closed down owing to a scarcity of labour have had to be restarted. The home demand also absorbs the bulk of the output of the ordinary qualities. The export department is quieter, licences being fewer- in number. The prices of Scotch makers’ iron are quoted as followMonkland and Carnbroe, f.a.s. at Glasgow, Nos. 1, 125s., Nos. 3, 120s.; Govan, No. 1, 122s. 6d., No. 3, 120s.; Clyde, Summerlee, Calder and Langloan, Nos; 1,130s., Nos. 3,125s.; Gartsherrie, No. 1, 131s. 6d., No.'3,126s. 6d.; Glengarnock, at Ardros&an, No. 1, 130s., No. 3, 125s.; Eglinton, at Ardrossan or Troon, Nos. 1, 126s. 6d., No. 3, 121s. 6d.; Dalmellington, at Ayr, No. 1, 126s. 6d., No. 3, 121s. 6d.; Shotts and Carron, at Leith, Nos. 1, 130s., Nos. 3, 125s. per ton. The sessions of the Glasgow pig iron warrant market have been suspended until further notice. Buyers’ closing quotation was 95s. per ton, but sellers were not offering. Stocks at present stand at 33,588 tons, compared with 116,098 tons at the close of 1915. The demand for malleable iron products is as heavy as ever, and makers have a large number of orders on hand in both the iron and the mild .steel departments. Crown iron bars are quoted <£14 to <£14 2s. 6d. per ton f.o.t. works for home, and similar figures f.o.b. Glasgow for export business. . Scotland.—Eastern District. COAL. The coal trade in the Lothians district shows no falling off as yet, but the tendency is quieter and easier. Collieries are well booked up for this month, and only small lots are available for disposal. Clearances amounted to 42,823 tons, as against 39,732 in the preceding week, and 38,875 tons in the corresponding week of last year. Prices f.o.b. Leith. Current L’st week's Last year’s prices. prices. prices. Best screened steam coal... 42/6 42/6-45/' 17/ -18/ Secondary qualities 40/ 42/ 16/ -17/6 'Trnhlo nuts 24/ -26/ 24/ -26/ 17/6-18/3 Double do - 22/ -24/ 23/ -24/ 16/ -17/ ■ Single do 21/ -22/- 22/ -23/ 17/ -17/6 The position in Fifeshire is also steady, though values are a shade easier.- A fair, amount of tonnage is in port, and collieries are heavily pressed for deliveries. Supplies of first and third-class steams are obtainable second-hand a few shillings per ton below colliery rates. Shipments for the past week amounted to 54,290 tons, against 60,047 in the previous week, and 77,577 tons in the corresponding week of last year. Prices f.o.b. Methil or Burntisland. Current prices. Best screened navigation coal -50/ Unscreened do ; 40/ -45/ First-class steam coal 4£)[-45/ Third-class do. ...... 32/ -37/6 Treble nuts ■ 23/ -25/ lAnnhlo do 22/ -24/ Single do 20/ -22/ 43/ -47/6 40/ -45/ 33/ -37/6 24/ -26/ 23/ -24/ 21/ -22/ L'st week's Last year's prices. prices. 25/ -26/ 23/ -24/ 18/6-22/ 15/6-17/6 17/ -18/ 17/ -17/6 16/6-17/6 The aggregate shipments from Scottish ports during the past week amounted to 213,988 tons, compared with 237,304 in the preceding week and 248,652 tons in the corre- sponding week of last year.