LAM P 1C At II". 



LAND TAX. 



tMosoTor the Davy, but U generally considered by miner* not quite 

 l.eses<l to sosn* others presently to be noticed, iftheglass 

 fcr b^ak*. the U-p ba-ome. common ^mua. Ump, but 



I for His found that if the diameter 



It inches, too great a volume of explosive gas 

 within IL 



.. a modification of the Btepheneon, admit* the air 



t the wir. gauae a* well as through the perforations in the 

 plate; and there are other arrangement* for preventing the 

 n of the perforations by dust and oil an evil to which the 



apparatus far extinguishing the flame in 

 muture. when thV flame U of sufficient strength to 

 high in the lamp. The flame melts a thin wire, which 

 lets fall a shield or extinguisher, so placed aa to put out the oes-flame, 

 etf-name sufficient to light the miner away from 

 I T < Unny has devoted a Urge amount of atten- 

 tion to'the minor details of the Ump, especially to the mode of 

 admitting air for combustion. 



The Upton and Roberto Ump has a glass cylinder outiide the wire; 

 r. The air is admitted through horizontal apertures just 



> cylinder. 



over the oil-Teasel, and then has to follow an intricate route before it 

 ean touch the wick. As a warning of the presence of foul air in the 

 mine. H is the most sensitive of all the safety-lamps ; but this sensi- 

 tiveness is the Tery cause of the lamp not being much used, for its 

 light is either dimmed or actually put out by causes very likely to 

 occur in a coal-pit; and the miners hence dislike it, although it is 

 spoken very highly of by scientific men, who test it in their 

 laboratories. 



The Martin Ump has no wire-gauze. The air is admitted through 

 perforations in a meUl bottom to the wick. The body of the lamp is a 

 glass chimney, on the top of which U a copper chimney contracting 

 gradually to a cone. It is Tory delicate in its action, extinguishing 

 itself almost on the approach of carburetted hydrogen. This would, 

 however, render H useless hi a Tery fiery mine ; besides which, an 

 unprotected glass cylinder, without wire-gauze inside or out, is 



The Ayre lamp has an arrangement by which the air panes through 

 Talve ; the valve closes whenever the atmosphere becomes light or 

 Hied with foul gas, and thus extinguishes the Ump. 



The Moeealer lamp, much used in the Belgian coal-mines, U larger 

 than the English lamp*. A glass Teasel surrounds the flame. The air 

 ean eoly reach the flame over the top of the glass, which is covered 

 with wire-gauxe. Over the glass, and as a continuation of it, is a 

 wire-cause cylinder, having a brass top full of minute holes. A small 

 metal chimney pierces the horizontal disc of gauze which covers the 

 glMS, to gire an outlet for the flame and the products of combustion. 

 The air must paes downwards through this lamp before it can reach 

 the wick. The Mueealer Ump gives a good light, and is very safe 

 against explosive mixtures ; but it is heavier than the English lamps, 

 and iU unprotected glass Teasel is liable to fracture ; moreover, if lu-M 

 a little sloping (which U Tery likely to occur in use), the flame 

 goes out. 



The littnielU lamp, also used fa Belgium, is a sort of Davy lamp, 

 with a glass cylinder fitting tightly inside it, and extending about naif 

 the height. The wire gauze u ipread out at the bottom into a trebly- 

 thick flat rim ; and the arrangement is such that the air to feed the 

 name must pass down through the treble gauze rim into 

 between the top of the oil-vestel and the wick, and then up again to 

 the wick in the narrow glass cylinder. 



The Whitehead Ump consist* of an iron cylinder, with on one aide a 

 bulls-eye surrounded by reflecting surfaces. The air to support com 



Ion puses through a number of small orifice* round the oil recep- 

 tacle, and thence through wire-gauze. The air admitted is purposely 

 email in quantity. Wire-gauze U also introduced at the top of the 

 chimney, so as to complete the isolation of the flame. 



There are many other forme of safety-lamp which have engaged the 

 attention of practice! men.-euch aa fishYs, a Belgian Ump intended 

 U. give more light than U usually obtained; VjUi, something like 

 Clssny'*, but having double BUM at the top instead of single; 

 Watoon'*. which has apparatus for locking up the Ump in such a way 

 that the miner ceanot open it until it needs to be trimmed ; Bender- 

 son's, whh a double gUsscylmder, having water between to *.! the 

 outer glass; Boty's, a Belgian lamp with gauze and glass; Ifartyn 

 RobrrU's, having a contrivance for extinguishing the """ if the Ump 

 should be broken; Olovers, having two concentric cUssne, and an 

 aiiangeuunt for making a current of cool air circulate between them. 

 Borne have been made with the wire-gauze electro-silvered, in order to 

 reflect more tight; seeing that it ha. been found by Mr. OoUsworthy 

 Oumey, that when dull htm wire is used, three-fourths of the light 



Amid much diversity of opinion concerning the relative merits of 

 these various ktade of ealsty-Ump. there U a pretty general agreement 

 that the gaose cylinder should be accompanied by one orghes, to 

 res* tU action otstroMcurrwi, of air; and that the lass without 



otected 



st fr 



the gauze is not ea&denUy pr . 



:>. Another name for AUAydic acid. 



AcinJ. 



I A N I), in it* most restricted legal signification, U confined to arable 

 In this sense the term U used in formal pleadings. 



By the statute of WUU (1 Viet o. M), a devise of the land of the 

 testator U to be construed to include customary, copyhold, and lease- 

 bold estates to which the description will extend, as well as freehold 

 estates, unless a contrary intention appear. In its more wide legal 

 signification Und extends also to meadow, pasture, woods, moon, 

 waters, Ac. ; but in this wider sense the word generally used U lands : 

 the term Und or lands is taken in this larger sense in conveyance* and 

 contracts. 



In conveying the land, houses and other buildings erected thereon, 

 as well as mines, Ac., under it, will pass with it, unless specially 

 excepted. A grant of the vesture of certain land is more restricted, 

 and transfers merely a particular or limited right in such land, and the 

 houses, timber, trees, mines, and other real things, which are con- 

 sidered aa part or parcel of the inheritance, are not conveyed, but only 

 eorn, grass, underwood, Ac., the produce of the land. Other limited 

 or particular rights, as fishing, cutting turf, Ac., may be granted, which 

 confer no interest in the land itself, or, as it is called, the realty, but 

 only the benefit of such particular privileges. But a grant of the 

 fruits and profits of the Und conveys also the land itself. Absolute 

 ownership of land carries with it the right to the possession downwards 

 of the minerals, waters, Ac., and also upwards, agreeably to the maxim, 

 " cujus est solum, ejus eat usque ad ooclum." 



Ownership of Und is expressed in the English law by the term real 

 property, in contradistinction to personal property, which consists in 

 money, goods, and other moveables. 



Land is legally considered as enclosed from neighbouring land, though 

 it lie in the middle of an open field, and may therefore be called a 

 elate ; and the owner may subdivide this ideal close into as many ideal 

 parcels as he pleases, and may, in legal proceedings, describe each of 

 these parceU, however minute, as his close. An illegal entry into the 

 land of another U therefore called, in Uw, breaking and entering his 

 close, and the remedy is by the action of trespass, " Quare clausum 



Land derelict, or left dry by the sudden receding of the see,, or of the 

 water of a navigable river, belongs to the king by his prerogative ; but 

 Und formed by alluvion, that is, by gradual imperceptible receding of 

 any water, or by a gradual deposit on the shore, accrues to the owner 

 of the adjoining land. 



The word land is, by the interpretation clause of many statutes, as 

 well public as private, made to include every species of real property 

 and every denomination of right and interest therein. 



(Doctor and Student ; Co. Lilt. ; Comyn's Dig.) 



LAND TAX u a branch of the public revenue of England, which 

 was first raised hi its present form in 1692. It was contrary to the 

 spirit of the feudal system that pecuniary assessments should be made 

 upon Und held by knight's service, the personal military services of 

 the tenants being in this and in other countries considered as entitling 

 them to exemption from tallage, or direct taxation. The first inroad 

 upon this principle in England was the payment of escuage as a com- 

 mutation for personal service. This was followed by pecuniary grants 

 made by parliament in the form of subsidies upon the abolition of the 

 military tenures by the Long Parliament, which was afterwards con- 

 firmed by the first parliament of Charles II. ; the ground of exemption 

 ceased, and land as well as personal estate was made the subject of 

 assessment. 



I'ntil 1799 the land-tax was granted by parliament for only one 

 year, and the acts under which it was levied were renewed annually ; 

 but in that year an act was passed rendering the tax perpetual, the 

 object of this alteration being to facilitate the raising of money by 

 means of its redemption. Under the conditions of this act the tax was 

 offered for sale first to the owner of the Und upon which it was 

 chargeable, and if the purchase were declined by him then to any other 

 person, in which latter case the purchaser was to receive the amount 

 half-yearly from the receiver-general. The payments were in either 

 case to bo made not hi money, but by the transfer of an equivalent 

 amount of the national debt. The advantage stipulated on the part of 

 the public was, that if redeemed by the owner of the land, the 

 interest or annuity transferred in payment should exceed the annual 

 amount of the tax redeemed by 10 per cent ; and if purchased by an 

 indifferent party, that the interest or annuity should exceed that annual 

 amount by 20 per cent. : for example, if the land-tax to be redeemed 

 by the owner amounted to 67. per annum, the sum of 3 per cent, stock 

 to .be paid for the same would be 1887. 61. 8d., the annuity in respect 

 of which would be 57. 10*., or 10 per cent, advance upon the tax. If 

 the purchaser were a stranger, the amount of 3 per oent. stock would 

 be 2007., or an annuity of 67. per annum, being 20 per cent, advance. 

 This measure met with only a partial success, which occasioned several 

 modification* to be made in it* terms with the view of rendering them 

 more acceptable to the landowners. The most important of these 

 modifications were passed in 1811 and 1812, when the management 

 was transferred from special commissioners to the Commissioners for 

 the Affairs of Taxes; the preference given in previous acts to tho 

 owners was revoked, except as regarded priority where coin] 

 appeared, and the purchase money was made payable by thirty-two 

 half-yearly instalments. 



The rate at which this tax is charged is ii. in the pound on the 



