452 THE COLLIERY GUARDIAN. August 30, 1918. Department of Scotland Yard, London, made enquiries because three live cartridges had been found in coal delivered to a national shell factory; and it was as a result of his investigation that the prosecution was insti- tuted. The manager had not kept a book recording the number of shots fired in the mine, although a book had been provided by the company for the purpose. No record had been made during a period of 18 months. No control had been exercised in regard to the keeping of detonators. The defence was that owing to the number of reports the manager had to make, and the great amount of work necessary to maintain output, some of his duties had been overlooked. He was fined <£40 and ordered to pay <£10 advocate’s fee. The charge against the proprietors was that they had in their possession over 100 lb. of explosives, whereas they were entitled to only 60 lb. A fine of £4 10s., with an additional <£5 advocate’s fee, was imposed. It was recognised that the company had to rely upon the manager, and it was urged in their defence that the offence was technical. The Chairman of the Bench stated that they had been bound to take a serious view of the charges against the manager, especially as he had been guilty of such culpable laxity. Cartridges were found in coal delivered at the shell factory, to the danger of life there. At an inquest held in Forth, Rhondda Valley, evidence was given as to the death of a collier who was electro- cuted at the Hafod pit. He was waiting his turn at the pit bottom to ascend the shaft, and in some way came into contact with an electric cable. A fellow workman took hold of deceased’s trousers and pulled him away from the live wire. Artificial respiration was tried, but without success. The cable had been examined on the previous day, and was found to be all right, but when examined after the accident it was broken in half, and the electrician stated that anyone coming in contact with one of the ends would reecive a shock of 220 volts. The verdict of “ Acci- dental death ” was returned, the jury stating that no blame attached to anyone. It having been announced that the Admiralty would pay Is. 6d. per ton in respect of coal supplied from the collieries after June 30, some questions arose as to the precise meaning of the announcement. A meeting of gentlemen connected with the Admiralty collieries took place on Friday, when there was expression of opinion that this sum did not satisfy their claim for increased pay- ment seeing that Admiralty coal prices are still substan- tially below the schedule rates, which run up to 40s. They will therefore approach the authorities with the request for a still further increase. A. claim for compensation was made by a collier boy. of 14 in the Merthyr County Court against the Rhymney Iron Company. He had been sent for clay while working underground and, later, was found lying unconscious, having been crushed by the trams. A doctor called on his behalf stated that he would never be able to undertake heavy work. In cross-examination, the boy denied that he was riding on a buffer of the last tram of the journey and had come into contact with the door frame. The judge, after hearing the evidence, stated that he was satis- fied the boy, though sent to get clay, was at the time of the accident simply “out for a ride,” far away from his working place. He did not believe the story told on his behalf, and therefore gave a verdict for the respondent company, with costs. The announcement made on Wednesday that Col. Godfrey Jones, D.S.O., had been nominated a brigadier- general was of peculiar interest to the mining community, Col. Jones having had what can only be described as a meteoric career in the Army. Originally a miner under the Ebbw Vale Company, he was an under-official at the time war broke out, and on Sunday a meeting was held in Ebbw Vale to make a presentation of a gold watch in celebration of his having secured the Distinguished Service Order. Mr. F. Mills, managing director of the Ebbw Vale Company, made the presentation, and stated that the man they had with them that night had had a most marvellous record. He knew of nothing like it before in the British Army. Col. Jones joined the Cardiff “ Pals ” battalion in 1914 as a private, but went rapidly through the non-commissioned ranks, gained a commis- sion, had become lieutenant-colonel, and his name had been sent forward for commission as brigadier-general. Col. Jones has served in Salonica, and returned home on leave last week in order to be married. In the course of his remarks at that meeting, Mr. Mills stated that recently the demand had been made to the miners to get more coal. He did not want to touch on any controversial questions, but gentlemen in London and elsewhere had been telling employers their business and telling the collier his business, but in both cases the tellings were wrong. A few months ago they worked only four days a week in the local collieries. He was not blaming anyone, because he knew the difficulties. Many reasons had been given for the shortage of coal, but in his opinion the real reason was the existence of an unsatis- factory custom, namely, that if a man did well in the mine his rate was accordingly reduced. Such a system did not prevail in the iron and steel industry. He had never reduced tonnage rate in his life, and they should not allow their tonnage rates to be reduced. The colliers should “ make hay while the sun shines,” and strive to get as much coal as possible and take home as much wages as they could. At the Pontypridd Police Court, on Wednesday, 20 hauliers were summoned for breach of contract, the case against them being that on July 18 they failed to descend the pit. There was a meeting of the hauliers at the pit head that morning, and a deputation was sent to the manager asking for a guarantee that certain stoppages from wages which had been agreed upon by the workmen’s committee should not be deducted from the hauliers’ wages. Having had the reply that this matter was be- tween the men and their committee, it was stated they showed a desire to descend the pit, but they were refused permission because it was after time. The defence was that the men were prepared to go down,* but were refused permission. Judgment was given for the employers, £3 against each defendant, but intimation was made that the company would not enforce payment of more than 30s. Northumberland and Durham. Managerial Changes—Criticism of Miners' Houses—Dis- obeying Instructions—Juries at Inquests—Arbitration Committee's Decisions. Mr. Morton Hedley, of Stobilee House, Langley Park, manager of the Langley Park Colliery of the Consett Iron Company Limited, has been appointed manager of the Hedley Hope Colliery, recently taken over by Messrs. Dorman, Long and Company Limited, from Sir B. Samuel- son and Company Limited. He will be succeeded at Langley Park by Mr. W. Goodenough, manager of the Spen Colliery of the Consett Iron Company. There was some forcible criticism of colliery houses at Framwellgate Moor at Monday’s meeting of the Durham Rural Council. Mr. J. Lund stated that, despite the fact that notices had been served upon the owners to repair the property, nothing had been done, and, as a result, the windows were falling out, doors were hanging on bad frames, and ceilings were falling in. Building opera- tions could not be commenced until after the war, and as people would have to live in the houses, his object was to have the houses made more comfortable for the coming winter. Mr. Grey added that the Coal Controller had asked for an increased output, and the authorities should see that the miners were decently housed. The council decided that the property owners and the colliery company to whom the houses were leased should be given one month’s notice to repair the dwellings, failing which the council would repair the houses and sue both parties for the cost. A smash-up occurring on the engine-plane at Sherburn House Colliery, Ralph Foster, a shifter, was set, with two stonemen, to clear up the coal and stones. Foster, who was a datal hand, and was working out a 14 days’ notice, had a step-son employed in the same pit as a pony- putter, but on a different shift, and being paid by the score. Foster was left with a certain amount of coal and rubbish to fill into tubs, and it was alleged that to two tubs of coal he attached his step-son’s tokens, thus falsely indicating that the lad had both hewed and put the coal. The attempt to defraud was, however, discovered as soon as the tubs arrived at bank. Charged at Durham City with the offence, Foster denied his guilt, and stated that, having been a miner since he was 11 years of age, he had a little more sense than to put tokens upon tubs of coal on behalf of a man or boy not in the mine. He alleged animus on the part of the manager. He was fined <£5, with the option of a month’s imprisonment. Charged, at Houghton-le-Spring, with failing to recog- nise instructions with a view to the effective working of the mine, it was stated that Clifton Smith, 16, datal lad at Houghton Colliery, was told to go to the 14-pillar land- ing, and refused to go. Only the day before he had been reported for neglecting instructions, and had promised the manager that he would obey orders in future. On the occasion of the second offence, therefore, he was sent out of the mine. Mr. W. H. Bell, prosecuting, said the Lambton and Hetton Collieries Limited looked upon the case as very serious, under the circumstances, when it was necessary for every employee to do all he could to assist coal production. Instead of increasing the output, some of the men, with imaginary grievances, refused to obey orders. Defendant said he had declined to obey the order because he had been told that he would not get certain pay for which he asked. He was now working at the Hazard Pit. He was fined 20s. . Mr. Thomas Harbottle, of Collingwood-buildings, New- castle, fitter to the Weardale Steel, Coal and Coke Com- pany Limited, has received news that his son, Second Lieut. George Harbottle, of the Machine Gun Corps, has been awarded the French Croix de Guerre, with the Palm Leaf. It is stated that Lance-Corpl. Charles Adams, son of the late Mr. Charles Adams, for many years engineer at South Medomsley Colliery, has been awarded the Italian War Medal. At an Ashington inquest touching the death of Thos. J. Finlay, 44, stoneman, who was killed by a fall of stone, Albert W. Morgan, chargeman, stated that he examined the place before the accident, and considered it safe, He had “ jowled ” the roof with a stick. Coroner Percy dis- sented from the trustworthiness of this method, and gave it as his opinion that some iron implement, such as a pick, was a preferable weapon to use. At the same, inquest, Coroner Percy referred to the permission that had been given to coroners to dispense with juries at inquests, and said that he did not intend to avail himself of this permission in the case of mining accidents and other important inquiries. Mr. Jas. Robson, compensation agent to the Durham Miners’ Association, reports the decisions on 14 fatal and 18 non-fatal cases discussed by the Arbitration Committee last month. None of the fatalities presented any unusual feature of interest, and only two of the non-fatal cases call for special mention. One of these was the case of a black- smith’s striker at Eppleton, who sprained his hand whilst striking. The hand swelled rapidly, but he finished his shift. The doctor certified synovitis of the knuckle, which, it was alleged, was caused by the jar of the hammer and the anvil. The claim was allowed. There was a similar decision in the case of a stoneman at Brancepeth who, whilst stowing some stone, had his finger cut by a sharp piece. His “ marrow ” pulled the piece of stone out of the finger, and a deputy bandaged up the wound. The manager refused to pay compensation because he had received a certificate stating “ abscess of the finger,” and had received no compensation claim or report of the accident. Mr. J. T. Middleton, presiding over the 18th annual meeting of shareholders of Walter Scott Limited, held at Newcastle, said the net profits were £100,900, which, with the exception of those for the preceding year—£127,903— were the best in the company’s history. To the general reserve £20,000 had been added for depreciation, and that account now stood at £181,447. The total reserves were now £330,619. The collieries at East Hetton and Trimdon Grange continued to be worked under the agreement between the Coal Controller and the Mining. Association of Great Britain, and with respect to the output the directors were simply Government agents. The pits had worked almost continuously, but the output had fallen 5 per cent, as compared with that of the previous year, a decrease due to so many of the younger and skilled hands having joined the forces. The recent “ comb out ” had brought about a fall in output of 7 per cent, during the past four months. Dividends of 3 per cent, to preference and 2s. per share to ordinary shareholders were voted. Lancashire and Cheshire. More pit-brow lasses are to be engaged at various col- lieries in Wigan, Bolton, and Manchester districts. At branch meetings of local miners consent has been given to their employment. Large quantities of Canadian pit props are now being imported by South Lancashire colliery proprietors. North Wales. A main coal seam, 14 in. thick, at Coed Talon, Flintshire, will be opened shortly. The first wagon load of coal will be presented to local charities. Nottinghamshire and Derbyshire. A resolution was passed by the council of the Notts Miners’ Association at a meeting, on Tuesday, in favour of the continuance of the Conciliation Board for the Mid- land area for six months after the declaration of peace. Considerable discussion has arisen in Nottinghamshire mining areas as to the desirability or otherwise of district officials, when elected as members of Parliament, retaining their positions. The matter was debated at a meeting of the council of the County Miners’ Association, on Tuesday, when the view was generally expressed that resignation of official positions ought not to be called for, it being decided to refer the matter to members of the Association for their decision. Kent* The quantity of coal raised at the Tilmanstone Colliery last week was 2,494 tons. The question of sinking to the deeper seams at this colliery has been occupying the atten- tion of the directors of the East Kent Colliery Company Limited, and this will be one of the most important matters for consideration at the annual meeting of the company on September 17. The coal in the deeper seams is of a harder quality than the Beresford seam that is now being worked, and in view of the brighter outlook for the Kent coal field generally it is believed that the shareholders will now take up at least a large proportion of the unissued second debentures, and thus provide the money for the further sinking. Arrangements are being made in connection with the various Kentish collieries which will ensure a very busy programme of work imme- diately war conditions allow. Everything is in readiness for the partially sunk Stonehall and Guilford collieries, which are French concerns, to go promptly ahead as soon as permission can be obtained and labour is available. Similar arrangements have been made as to the develop- ment of colliery areas in British hands; Scotland. At a largely-attended meeting of the Scottish branch of the National Association of Colliery Managers held in Glasgow consideration was given to the terms of the draft agreement entered into by the Controller of Coal Mines and the Miners’ Federation. Discussion centred round Clause 5, which, in connection with the functions of pit committees, provided amongst other things that the management shall supply the committee weekly with par- ticulars showing the average output per man in the case of coal getters, and also the average output per person employed in and about the mines. The feeling of the members was that the establishment of committees at pits was likely to cause an interference with the work of management. It was held that the views of the managers as a class ought in the first instance to have been ascer- tained through the medium of the association. Those present at the meeting, while emphasising their anxiety to expedite the output of coal and to further the national interests in every possible way, decided before taking definite action to approach the Scottish coal owners by deputation to ascertain their views as to the establish- ment of pit committees; At Stanrigg Colliery the workings have been entered. Certain articles belonging to the entombed men have been recovered, and one body has been found. Two miners were suffocated in Woolmet Colliery, Mid- lothian, with fumes resulting from an explosion of gelignite which they were using for blasting. Mr. W. Spalding, for some years manager at Donibristle Colliery, has been appointed manager at Aitken Colliery. Mr. Stewart, formerly manager at Aitken Pit, is now at Lochore Colliery. Mr. D. Gilmour, formerly of the Lanarkshire Miners’ Union, and now attached to the Labour Advisory Com- mittee working in conjunction with the Ministry of National Service, stated at a meeting on Saturday that he did not consider there was in this country serving with the Colours a total number of soldiers of the lower medical categories sufficient to make up the complement of 25,000 men promised by the Government. It appeared to him (Mr. Gilmour) that the War Office would have to extend the categories in order to include Bl men, because it was quite apparent to him that there were in home units a large proportion of miners who were in that particular medical classification. Mr. Gilmour added that when the situation cleared somewhat in France it might be possible to restore to civil employment miners who were meanwhile on service behind the lines. Mersey Coal Workers.—A ballot on the question of coalmen working overtime after 5 p.m. was taken on Saturday at Liverpool, Birkenhead and Bootle. This method was decided upon by the executive of the National Union of Dock Labourers and Riverside Workers. The ballot paper was in the following form : “ Are you in favour of the resolution of the executive—That the men agree to resume work after 5 p.m. on the following con- ditions : That the application be submitted to arbitra- tion and the question settled not later than September 9, 1918?” The result of the voting was: Against, 227; For, 171. ^Majority against, 106. Out of a total of 2,000 men, only 440 voted. Depreciation Allowances for Plant and Machinery.— A memorandum has been issued by the Board of In- land Revenue (Cd. 9134) on the subject of allowances for depreciation and obsolescence of plant, machinery, etc. There is no statutory limit to the amount which the Income Tax Commissioners may allow in any year, but the aggregate amount of the deductions from first to last must not exceed the actual cost of the machinery and plant to the person by whom the concern is carried on. Although no fixed scale of allowance is prescribed by law, definite rates of depreciation on different classes of machinery have been agreed upon for uniform application —subject to the concurrence of the respective bodies of Income Tax Commissioners—in a number of important industries. In addition to the allowance for wear and tear of plant and machinery there has been in operation since 1897 an allowance for obsolescence, and this allowance has been made statutory by the Finance Act, 1918. The necessity for this allowance arises from the fact that machinery has frequently to be replaced before it is worn out, owing to its having become obsolete and incapable of competing with more up-to-date machinery. As an alternative to the allowance for wear and tear and obso- lescence of plant and machinery, the cost of renewing plant and machinery may be claimed as a deduction in the computation of income tax liability under Schedule D. In the computation of the profits of his business for assess- ment under Schedule D, a trader is allowed to deduct as a trade expense his whole outlay on repairs, maintenance, and insurance of his trade premises. Where machinery or plant has been temporarily out of use through circum- stances attributable directly or indirectly to the present war, an allowance for depreciation is granted on the same lines as if the diminished value had actually been caused by wear and tear during the year.” (Finance Act, 1918, Section 24 (2)) In concerns which are “ controlled " under the Munitions of War Act, 1915, the income tax allowance has been temporarily extended, by the Finance Acts of 1916 and 1917, to include the deductions for “ exceptional depreciation or obsolescence of buildings, plant or machinery,” which are allowed for excess profits duty and munitions levy purposes.