Mr Anderson on the illuminating Power of Coal-Gas* 889 
may be expected to be derived from the establishment. In do- 
ing this, I shall suppress no outlay connected either with the 
cost of the materials, or the expence of the manipulations, and 
the general management of the business ; while, on the other 
hand, I shall charge the different burners at a lower rate thaii 
has yet been done by any coal-gas company with which I am 
acquainted^ supposing they are to be allowed to burn from dilsk 
till nine o’clock. 
DEBIT-SIDE. 
L. 
si 
250 Tons cannel-coal, at 15s. 
. ; 
187 
10 
0 
125 Bolls lime, at 3s. 9d. 
. 
23 
8 
9 
Other purifying materials, 
. 
10 
0 
0 
Manager, i 
L. 60 0 0 
Clerk, 
40 0 0 
2 labourers, at 15s; per week, 7^ 0 0 
178 0 0 
Contingencies, 
120 
0 
0 
4 per cent, on outlay, 
162 
10 
10 
L. 681 
9 
7 
CREDIT-SIBE. 
L. 
s. 
D. 
300 No. 1. Argands, 10 holes, at 30s. 
. 450 
0 
0 
100 No. 2. do. 14 do. 
at 35s. 
. 175 
0 
0 
50 No. 3. do. 18 do. 
at 42s. 
. 105 
0 
0 
180 Batwings, at 31s. 6d. 
. 
283 
10 
0 
150 Jets'j 3 holes, at 20s. 
. 
. 150 
0 
0 
200 do. 2 do. at 15s. 
. 
. 150 
0 
0 
400 do. 1 do. at 10s. 
. 200 
0 
0 
Surplus coke, lime, tar, &c. 
• 
60 
0 
0 
. Credit-side, 
L. 1573 
10 
0 
Debit-side, 
; 681 
9 
7 
L. 892 
0 
5 
This would afford a clear profit of 20 per cent, on the origin 
nal outlay, after laying aside the interest of the capital, and re- 
serving L. 199 : 6 : 5 annually for repairs and contingencies. 
By an examination of the debit-side of the account, it may be 
inferred, that, since 250 tons of coal yield 2,240,000 cubic feet 
of gas, the total expence of which is L. 6Sl : 9 : 7, the cost of 
manufacturing 1000 cubic feet is 6s. Id.j including every item 
of outlay, as well as the interest of capital. 
YOL. XII. NO. 24. AritiL 18254 e e 
