20 CONSTRUCTION AND MANAGEMENT OF SMALL GASWORKS. 



little company, making, perhaps, 4 tons of salt a year, can 

 barely earn a fair profit on the cost of the plant. Com- 

 panies making less than 5 tons a year might well be 

 exempted ; and the tax should be graduated according to 

 the quantity made. 



In referring to the Alkali Act, one would like to acknow- 

 ledge the extremely courteous and pleasant way in which 

 its regulations are carried out. The inspectors are always 

 willing to give advice when required, and the information 

 so obtained is reliable and useful. Their periodical visits 

 are a source both of pleasure and profit. 



Taken as a whole, the provisions of the Gasworks 

 Clauses Acts are of very little value to the small company, 

 and it is more important to get a good representation of 

 local influence on the board of directors than to secure a 

 Provisional Order. 



