July 5, 1918.

THE COLLIERY GUARDIAN.

23

coal during this period the Controller may by notice
apply the restrictions set out in the next succeeding
clause.

Except during the months from November 1 to
April 30 in any year, coal shall not be delivered to any
consumer in any month in excess of one-ninth of the
full year’s allowance under the requisition or certifi-
cate or one ton where such quantity is less than one
ton unless the registered coal merchant or licensed coal
dealer has completed all orders under requisitions or
certificates accepted by him up to this extent for
such month, or unless the delivery of a larger quan-
tity has been required by the local fuel overseer by
notice in writing sent to each registered coal merchant
or licensed coal dealer.

Except that when coal is carted loose the minimum
quantity shall be the usual load for the district but
not exceeding 30 cwt.

Coal shall not during these months be delivered in
execution of any order where the available stock in
the possession of the consumer is in excess of one-ninth
of the full year’s allowance under the requisition
applicable thereto as long as any orders remain un-
executed where the available stock in the possession of
any other consumer is less than such quantity.

The Controller may determine such priorities in
the delivery of coal in quantities exceeding 1 cwt. at
one time either in respect of certain classes of con-
sumers or in respect of certain classes of build-
ings as he may think fit in the public interest, and
may make rules accordingly.

Every registered coal merchant shall be required to
hold such minimum stock of coal at each of his depots
and for such period of time as may be required by the
local fuel overseer with the approval of the local fuel
and lighting committee or by the Controller, and if
at any time within such period he shall not hold
stock in excess of such minimum stock, then he shall
not sell or deliver any coal except (a) to a consumer
in such quantity as may be determined by the local
fuel overseer, as the maximum to be sold at one time
or in respect of one purchase or transaction, (b) to a
licensed coal dealer for re-sale to consumers on similar
conditions, or (c) to such persons and in such quanti-
ties by the express direction of the local fuel overseer
or the Controller, until such time as he again holds
stocks in excess of such minimum.

With the assent of the local fuel overseer the regis-
tered coal merchants may establish a common stock on
behalf of them all or of some of them, and may agree
the terms and conditions to be applied to the pro-
vision and use of such stock.

In an emergency the local fuel overseer may require
stocks to be pooled, but not so as to prejudice the trade
of any one merchant, and may determine subject to
appeal to the local fuel and lighting committee or to
the Controller the terms and conditions under which
such pooling shall take place.

A registered coal merchant or licensed coal dealer
shall make such returns and reports to the local fuel
overseer or the Controller as the Controller may from
time to time direct, and it shall be an offence under
the Order to fail to make such returns.

A registered coal merchant or licensed coal dealer
shall make such deliveries as the local fuel overseer may
direct, and shall observe any directions and instruc-
tions of the local fuel overseer, under the terms of
the Order, and it shall be an offence to refuse or fail
to make such deliveries without reasonable cause.

In addition to the powers conferred on the local fuel
overseer relating to deliveries, the local fuel overseer
may nominate, with the assent of the coal merchants’
supervisor or the local fuel and lighting committee, a
coal merchant or dealer for his district or any part
thereof, who shall undertake the delivery of any supply
of coal in an emergency when other and more regular
arrangements cannot be made.

A registered coal merchant or a licensed coal dealer
shall not knowingly sell, supply or deliver coal to a
consumer in quantities of 1 cwt. or less when such con-
sumer is obtaining supplies under a requisition,
whether accepted by him or by another merchant or
dealer. Further, a registered coal merchant or licensed
coal dealer may require a consumer attempting to
acquire coal in quantities of 1 cwt. or less to declare
the stock in his possession, and where such stock
exceeds 10 cwt. shall refuse to supply or deliver coal
to such consumer in such quantities.

The local fuel overseer may with the approval of the
local fuel and lighting committee determine the stocks
to be held by licensed coal dealers so as to ensure their
continuance in business at all times, but in exercising
this power regard shall be had to the circumstances
and ability of the licensed coal dealer to make and
hold such stock, and in no case shall such stock exceed
50 tons without the licensed coal dealer’s assent.

A registered coal merchant or licensed coal dealer
selling, supplying or delivering coal by the truck to
a private consumer must give previous notice thereof
to the local fuel overseer of the district to which the
coal is to be forwarded, and such notice shall give
full particulars as to name and address of the person
to be supplied, the premises in respect of which the
supply is made, and the extent of the supply.

Within the period from October 1 to April 30 in any
year, the local fuel overseer may in his discretion
refuse to permit such supply to be made by the truck
in any case and within the period from May 1 to Sep-
tember 30 in any year in any case in which there has
not been a previous practice for coal to be so supplied.

A registered coal merchant or licensed coal dealer
or anyone acting in their behalf shall neither adver-
tise nor tout or canvass for customers or orders, except
to such extent as may be permitted by the local
fuel overseer or the Controller. It shall be an offence
under the Order, unless previously asked so to do by
a consumer, to send a form of application to such
consumer if he shall not have been supplied with coal
previously by such merchant or dealer sending out
such form of application, or to use the forms supplied
by the local fuel overseer or by the Controller for the
furtherance of his trade, except in accordance with
the procedure laid down in the Order.

This clause shall not have effect with regard to
existing advertisements so long as no renewed or
extended arrangement is entered into, nor shall it
have any effect with regard to signs or notices on an
office or shop or wharf or depot belonging to or in
the occupation of such merchant or dealer for the pur-
poses of his business of trading in coal or on any
vehicle or other equipment used by him for the pur-
poses of his business, nor shall it have any effect in
relation to notices of prices to be charged for coal
or to notices relating to any of the provisions of the
Order.

The duties of undertakers of gas and electricity sup-
plies are also given in detail.

The Sale of Coal.

The local fuel and lighting committee, with the
approval of the Controller, may from time to time
determine the maximum prices of coal to consumers,
but in determining such maximum prices only the
independent members of the committee shall vote upon
any question coming up for decision.

In determining the maximum prices of coal to con-
sumers the following principles shall apply: (a) coal
shall be divided into classes or qualities, which shall,
as far as possible, follow the usual custom or practice
of the trade, and coal shall only be sold or dealt in
in accordance with the classes or qualities so estab-
lished unless the Controller shall require the coal to
be mixed or sold in a particular way, in which case
the prices shall relate to the coal as sold under such
requirement. Where coal is sold under a registered
or trade name such name may only be added, in
brackets, after the description of the class or quality;
(b) separate prices shall be fixed for sales in quanti-
ties of 4 cwt. and over, and in quantities less than
4 cwt. Separate prices may also be fixed for sales in
quantities less than 1 ton, but exceeding 4 cwt.; (c)
separate prices shall be fixed to accord with the condi-
tions and circumstances attaching to the sale or
delivery of coal.

The local fuel and lighting committee shall observe
any directions of the Controller in determining the
maximum prices of coal.

Where coal is sold for resale, the maximum prices
of such coal at every stage shall be determined under
the Order in so far as they are not already determined
by the Wholesale Coal Prices Order, 1917.

Coal shall not be sold to, or purchased by, consumers
at prices exceeding the maxima so determined, nor
shall any charges be made or paid by any person under
any pretext for special services rendered to consumers
where such services have been brought into reckoning
in determining the maximum prices.

When coal is delivered in restricted quantities, in
consequence of any of the provisions of the Order,
such coal shall be charged and paid for at the appro-
priate price as for the quantity delivered, and shall
not, unless the consumer so desires, be deemed to be
a part delivery in fulfilment of any then outstanding
order for a larger quantity.

Every sale of coal to which the provisions of the
Order apply shall be by weight, except that coke may
be sold by measure in quantities of 1 cwt. or less,
where such has been the previous practice, with the
assent of the local fuel and lighting committee.

No conditions involving the purchase of any other
article or any other payments than those permitted
under the Order shall attach to a sale of coal. Where
by reason of special circumstances attaching to any
delivery or supply of coal the merchant or dealer is of
opinion that the cost of such delivery or supply war-
rants an additional charge, he may apply to the local
fuel and lighting committee to have an additional
charge per ton or per cwt. determined in respect of
such delivery.

Maximum prices of coke to consumers shall be fixed
in relation to the maximum prices for coal, and the
Order shall extend to the fixing of maximum prices
for coke at all stages from the point of manufacture
to the point of consumption.

A notice in a form to be approved by the Controller
of the maximum prices approved for any district or
such less prices as may be charged shall be exhibited
and kept exhibited in a conspicuous position in all
offices or other places at which orders for the sale or
delivery of coal are received and at the local fuel over-
seer’s offices.

The charging of prices in accordance with such
notice shall be conclusive evidence that such charging
of prices is approved and that the prices charged are
correct.

Subject to any by-law of any local authority no
person being the owner of or employed in connection
with or in charge of a vehicle offering for sale coal in
quantities not exceeding 2 cwt. in such vehicle shall
sell or offer for sale such coal unless there shall be
affixed on prominent and conspicuous parts of such
vehicle so as to be visible on both sides thereof, metal
tablets on which shall be clearly marked in a permanent
and legible manner the price per cwt. at which the
coal is offered for sale, and such person shall not alter,
deface, remove or exchange such figure or figures
except at the place of loading or at the office of his
employer; and no person in charge of a vehicle to
which is affixed a metal tablet as above shall on a
sale of any such coal charge to the purchaser any price
greater than that marked on the said metal tablet.
Provided always that coal of one class or quality only
shall be sold upon such a vehicle except with the
previous assent of the local fuel overseer, which assent
shall not be unreasonably withheld.

Any coal to be supplied under an order under a
requisition or certificate in respect thereof shall be
paid for on or before delivery if the registered coal
merchant or licensed coal dealer so require, and it
shall be no cause of complaint that coal cannot be
obtained where it is not shown that payment has been
tendered on or before delivery if so required.

Any person selling or dealing in coal may be required
to produce evidence to show that the coal which he is
selling or dealing in is of a class or quality entitling
him to charge the prices which he is demanding and

for this purpose shall, on the request of a local fuel
overseer, coal merchants’ supervisor or other authorised
representative of the Controller, or on the request of
the purchaser, produce a sale ticket or loading ticket,
or must produce the invoice relating to the purchase
of coal by him from the colliery or factor.

A purchaser of coal may require the seller to pro-
duce evidence as to the correctness of the charges made
by him in accordance with the Order. A local fuel
overseer, coal merchants’ supervisor or any authorised
representative of the Controller may require any
person selling or dealing in coal to satisfy him as to
the correctness of the prices exhibited by such person,
or as to the prices charged or proposed to be charged
for any supply or delivery, or as to the quantity of
coal contained in any bag or other receptacle or load
being offered for sale or being delivered.

Enforcement and Penalties.

The Controller may confer upon every local fuel
and lighting committee appointed under the Order,
subject to such approval as he may direct, the power
of enforcing within its district the Order and all
rules and instructions made or to be made by the
Controller under the powers conferred upon him by
this Order, and the Controller shall in that event
authorise every local fuel and lighting committee and
such officers and other persons as it may designate
or appoint for the purpose to prosecute any summary
offence against the Defence of the Realm Regulations
occasioned by any breach of the Order or of any rule
or instruction the power of enforcing which is con-
ferred on the committee. The Controller may also
undertake prosecutions on his own acount , con-
currently with any local fuel and lighting committee,
and may designate officers to carry out this work on
his behalf. Any failure or neglect on the part of any
person to observe or onform to the terms and pro-
vision of the Order is a summary offence against the
Defence of the Realm Regulations.

Where a consumer shall have taken more gas or
electricity in any quarter than the quantity allowed
under the Order, the local fuel overseer may cancel
the certificate of such consumer and issue new certifi-
cates for such less quantity of coal or coke as may
then be due to such consumer. Where the consumer
has obtained all the coal or coke due to him under
such certificates, his allowances of coal or coke may
be reduced for any future period as may be necessary
for such purpose.

LAW INTELLIGENCE.

HIGH COURT OF JUSTICE.

KING'S BENCH DIVISION.—July 2.

Before Mr. Justice Sankey.

Mineral Rights Duty.

Commissioners of Inland Revenue v. Duke of Northum-
berland.—This was an anneal by the Commissioners of
Inland Revenue against an assessment of the late Duke
of Northumberland in regard to mineral rights for the
Thrncklev Coal Company, which owned pits near New-
castle-on-Tvne.

Mr. Sheldon (for the Crown) said the point was as
to whether anv reduction could he made in arriving at
the figures which constituted profits. The anneal from
the Referee was made under the Finance Act (No. 2),
1915. which excused or imnosed the dntv, and was in
the asnect of rent varving in nrices. Under a lease the
Duke demised to the collierv the mines, seams, etc., for
42 years under rentals, and the tonn^e rentals were to
be according to the selling nrices. The assessment wag
arrived at on the basis of the figures annearing in the
returns, and the comnutation of liability to excess
mineral rights duty was made on that basis. The
annellants said the amount claimed w^s excessive, and
that in arriving at the pre-war standard of rent the de-
duction for income tax should be based on the rate of
income tax current for the pre-war vear. The Referee
decided that in all cases of income arising from rovalties,
varving according to current market prices of minerals,
where in order to arrive at excess profit figures the ton-
nage of the accounting year was annlied to the price of
the nre-war average vear, the actual income tax ner pound
paid in resnect of the nre-war vear was pronerlv to be
deducted from the amount arrived at for the nre-war vear,
and that the actual income fax paid in rpeneof of the
accounting vear was a proper factor to he annb’pd to arrive
at the figure of the excess income. It was further found
bv the Rpforee that the amount unon which the excess
mineral rights dntv charges against the annpllants were
fixed must he, arrived at after deduction for income +ax
in the respective years according to the rates of tax then
in operation. It was from this decision the Crown now
appealed.

The appeal was dismissed.

DURHAM ASSIZES. CIVIL COURT.—July 1.

Before Mr. Justice Shearman.

Claim for Indemnity.

Bolckow, Vaughan and Company v. North Eastern
Railway Company.—Plaintiffs, colliery owners, stated
that in November a man named Ince was killed by an
engine at Leasingthorne Colliery, and they had properly
paid to the dependants of Ince <£300. The question was
whether the North Eastern Railway Company, who owned
the engine, were responsible for the death of Ince. At
Leasingthorne Colliery, owned by the plaintiffs, there was
a branch line connecting the colliery with the railway,
and trucks were brought by the North Eastern Railway
to the colliery. Ince was engaged in a siding dealing with
ballast, when the defendants’ engine, approaching with
some trucks, knocked him down, taking off his leg. He
died shortly afterwards.

Defendants denied negligence, and said it was a pure
accident, and that the deceased was guilty of contributory
negligence through failing to keep a look-out for the
approaching engine, and to get out of its way, and also
failing to indicate his presence on the line.

Judgment was entered for the plaintiffs for £300 and
costs, the amount paid by the plaintiffs to the dependants
of Ince.

Mr. James Howard Walker, M.I.M.E., F.S.I., senior
partner of Messrs. Kellett, Ellis, Walker and Rogers,
mining engineers, Wigan, left estate valued at <£22,368,
with net personalty £22,280,