164 [June, 1902.] 
IMPERIAL INSTITUTE JOURNAL. 
Vol. VIII. No. 90. 
increased earnings was below the mark. The gross receipts 
from all lines were nearly 25,350,000 rupees higher than those 
of the preceding year, though the number of miles of new line 
completed was only 459. The North-Western State Railway 
has mainly contributed to this “splendid return," for the in- 
creased earnings on that system alone exceed 10,050,000 rupees. 
Then comes the Great Indian Peninsula, with an improvement 
of nearly 5,500,000 rupees ; the East Indian running third with 
3.300.000 rupees. Thereafter the rate of increase falls ; but still 
there is theOudh and Rohilkhand, showing an increase ot nearly 
1.700.000 rupees; the Bengal and North-Western, 1,600,000 
rupees; the Southern Punjaub and South Indian, each with 
about 1,200,000 rupees increase. Taking increases below 
1,000,000 rupees, there are the Madras Railway and the 
Hyderabad-Godaveri- Valley line, each more than 800,000 rupees 
to the good. The latter is a new line, and it is most satisfactory 
to note the expansion of traffic upon it. The Burmah railways 
have gone ahead with increased receipts of 650,000 rupees, and 
the Rajputana-Malwa system is better by nearly the same 
amount. The Delhi-Umballa-Kalka line has improved its 
earnings from 1,400,000 to 1,800,000 rupees. On the other 
side of the account the greatest falling off is in the case of the 
Bengal-Nagpur system, which is worse by nearly 800,000 
rupees, the Southern Mahratta being second by just under 
750.000 rupees. The Bombay, Baroda, and the Nizam's Guar- 
anteed States lines are each some 50,000 rupees below the 
figures of the preceding year ; the Indian Midland about 375,000 
rupees, and the Eastern Bengal nearly 350,000 rupees worse. 
Reviewing the figures, the conclusion is that the big export of 
grain from the Punjab through Karachi and the revival of 
traffic on the Great Indian Peninsula system, with Bombay as 
its port, were the features of the year. The grand total of gross 
earnings on all lines was close upon 340,000,000 rupees, over an 
open mileage of 25,045. This "is an enormous sum, and the 
Government of India may well congratulate themselves on the 
prosperous state of the majority of the lines.” 
FOREIGN COUNTRIES. 
China. — The M. Jebsen Steamship Ownery, of Apenrade, 
has established a regular cargo-boat service on the coast of 
China between Hong Kong, Tsingtau, and Newchwang. 
Cheaper Freights to the East. — An official announcement 
has been made to the effect that the rate of freight by the 
China Conference boats is to be reduced 10s. per ton for 
Lancashire and Yorkshire goods, with a further special reduc- 
tion for grey drills and grey sheetings, to meet, evidently, the 
American competition. This result, it may be taken, is a 
direct outcome of the interview which the Committee of the 
Manchester Conference on “Shipping Rings” had with Mr. 
Alfred Holt, at Liverpool, a week or two ago. On repre- 
sentations made by Manchester merchants the rate was reduced 
10s. per ton on November 1 last. This further abatement 
thus briugs the freight charge down 20s. per ton, as com- 
pared with that ruling twelve months ago, the rate then being 
65s. per ton of 40 cubic feet. The statement has been received 
with great satisfaction by shippers to the Far East. 
France. — Boulogne Harbour. — The Boulogne harbour 
extension, authorised in June, 1900, has been commenced, and 
works are actively carried on. Much of the inland end of the 
south-west pier will be removed, and a tidal basin formed. Of 
this, only one side will be completed under the present contract. 
These works will give a quay extension of over 400 yards, with a 
minimum depth from the harbour entrance of 13 feet below low- 
water mark. 'Three hundred and twenty metres of quay will be 
dredged to 25 feet below low-water mark. The cost of these 
works will be ^240,000. 
Holland,— Steamship Line in the East. — The Bill 
placed before Parliament by the Dutch Government relating to 
the creation and subsidising of a monthly line of steamers 
between the Dutch East Indies and Hong Kong, Yokohama, 
Ivob6 and Amoy, has now been passed by the Second Chamber. 
Russia. — The German Ambassador at St. Petersburg, 
reporting on the new Russian law relating to harbour dues, 
says that vessels belonging to countries having trade and navi- 
gation treaties with Russia will enjoy the same rights in Russian 
ports as Russian vessels, so that ships of those countries engaged 
in regular voyages between Russian and foreign ports will, under 
the new rdgime, only have to pay the dues once during the 
navigation period. 
Somaliland and Abyssinia. — The railway from the port of 
Jibuti, in French Somaliland, to Harar, in Abyssinia, about 
200 miles, is nearing completion. A correspondent of the 
Times, in the issue of May 21, calls attention to the fact that 
this railway will cause the diversion of the trade of the ports of 
Zeila and Berbera, in British Somaliland, to the French port of 
Jibuti, and points out the need for a railway from Berbera to 
Harar, in order to prevent British Somaliland being cut off 
from the interior, its natural source of trade, and the languish- 
ing, and eventually the extinction, of the trade of Berbera. 

OFFICIAL AND COMMERCIAL CONTRACTS. 
UNITED KINGDOM. 
Langport. — Tenders are invited, until the 9th inst. , for 
(Contract No. 1) Supplying and laying about 13 mites of 
5 in., 4 in. and 3 in. cast-iron mains ; (2) The construction of 
a covered service reservoir, engine house, etc. ; (3) Airlift instal- 
lation. Particulars (^2. 2s.) may be obtained from the Clerk to 
the Council, Langport, or from Messrs. Bailey, Denton, Son, 
Lawford and Symons, Palace-chambers, Westminster. 
London (Fulham).— Tenders are invited, until the 5th inst. , 
for the Supply, Delivery and Erection on the parish electric 
lighting premises, of (Contract No. vn) Pipework. Partic- 
ulars [£5. 5s.) may be obtained from F. Hastings Medhurst, 
13, Victoria-street, Westminster. — (West Ham). — Tenders are 
invited, until the 10th inst. for the Paving of the sides of roads 
on tramway routes. Particulars (^5) may be obtained from 
Mr. JohnG, Morley, borough engineer, Town-hall, West Ham. 
Wallaaley.— T enders are invited, until the 19th inst., for 
the Construction ofaCovERED Service Reservoir (capacity, 
four million gallons), and a Water Tower at Gorsehill, New 
Brighton, Cheshire. Particulars (j£io) may be obtained from 
the engineer, Mr. J. H. Crowther, Great Float, near Birken- 
head. 
COLONIES. 
New South Wales. — The time for the receipt of Tenders 
for Sydney Harbour Bridge has been extended until the 
30th inst. 
INDIA. 
Allahabad. — Competitive Designs are invited for the 
Erection of a Memorial to Queen Victoria, at Allahabad. 
The memorial is to take the form of a statue of the Queen, 
combined with a dock tower. Designs should reach the 
honorary secretary H, Nelson Wright, Allahabad, by 1st 
November next. 
Bengal-Nagpur Kailway — Tenders are invited, until 
the 6th inst., for axle-boxes, axle-guards, etc., rubber springs, 
shackles, etc., castings. Particulars may be obtained at the 
Company’s offices, 132, Gresham-house, Old Broad-street, E.C. 
East Indian Kail way. — Tenders are invited, until the 
4th inst,, for the Supply of Copper Plates. Particulars 
L£i. is.) may be obtained from the secretary, Nicholas-lane, 
London. 
Great Indian Peninsula Kailway, — Tenders are invited, 
until the 5th inst., for the supply of Stores. Particulars may 
be obtained from the secretary, 48, Copthal 1 -avenue, London. 
FOREIGN COUNTRIES. 
Brazil. — Tenders are invited by the Brazilian Ministry of 
Industry and Public Works, until the 19th August next, for the 
Construction of Improvement Works at the port ol Recife 
(Pernambuco). 
Denmark. — The Engineer-in-Chief of the Danish State 
Railways invites Tenders, until the 9th inst., for the Supply 
of about 6,400 tons Rails and Fastenings. Particulars (5s.) 
may be obtained at his office, 11 Colnjornsensgade, Copen- 
hagen B. 
Egypt. — Tenders are invited, until the 28th inst., for the 
Supply of Paper and Envelopes for the Government Depart- 
ments during the years 1903, 1904 and 1905. Particulars may 
be obtained at the Ministry of Finance, Cairo. — Tenders are 
invited by the Egyptian Public Works Department, until the 
30th inst.) for Supplying and Fixing Glass and Iron Book- 
cases and Exhibition Cases at the Khedivial Library, 
Cairo. Particulars may be seen at the Commercial Intelli- 
gence Branch of the Board of Trade, 50, Parliament-street, 
Westminster. 
Norway. — Tenders are invited for the Supply of 242 Axles 
with Wheels, 52 Wheel Centres, and 270 Wheel 
“ Bandages,” for the Norwegian State Railways, to be 
addressed to “ Styrelsens Expeditionskontor, Statsbanerue, 
Christiania,” where they should be received not later than 
3 p.m. on 17th inst. Tenders should be enclosed in sealed 
envelopes, marked “ Hjul.” A receipt is given for the safe 
delivery of the tender. No responsibility is taken where a 
tender is delivered without a receipt being obtained for it. 
Tenders sent in by telegraph, or telegrams sent in to modify 
tenders already despatched, must bear the above mark imme- 
diately after the address. Tenders or telegrams bearing on 
tenders which do not bear the above mark, or which arrived too 
late, will be disregarded. The right is reserved to accept part 
or all of any tender, or to refuse them all. Drawings and con- 
ditions of tender can be seen at the office of the Head of the 
Engineering Department, Christiania. Apart from the usual 
Customs duties, a preference of from 10 to 15 per cent, is given 
to native manufactures. 
+ 
COMMERCIAL LAW INTELLIGENCE. 
Demurrage. — This was an appeal from a judgment by 
Mr. Justice Bigham. The Aktieselskabet Shakespeare sued 
Messrs. Ekman & Co. for eight days’ demurrage. By a charter- 
party dated 20th July, 1900, the Shakespeare was to load a 
cargo of deals, battens, and firewood in the Skelleftea district for 
London. The cargo was to be discharged at the rate of 18 
fathoms per day of ordinary working hours ; ten days on 
demurrage over and above the lay-days at £% per day ; and the 
lay-days to commence the day after the vessel was in a berth in 
dock and ready to discharge, general strikes excepted. The 
vessel was ordered to the Regent's Canal Dock, and was berthed 
and ready to discharge on 14th October. The cargo consisted 
of 256 fathoms, which at 18 fathoms per day gave 15 lay-days. 
The discharge was not finished till the 9th November. De- 
fendants contended that the discharge was prevented by a 
“ general strike” of lightermen, and that they were not, there- 
fore, liable for any demurrage. Plaintiffs contended that there 
was only a partial strike of lightermen. Mr. Justice Bigham 
had held that there was a general strike of the lightermen who 
would in the ordinary course be employed in the discharge of 
such a cargo as that carried by the vessel, and that this strike 
prevented the discharge. He had given judgment for de- 
fendants. Plaintiffs now appealed. Their lordships dismissed 
the appeal. Lord Justice Vaughan Williams held that if there 
was a strike against all the masters, and if that strike was 
taken part in by the workmen irrespective of the masters for 
whom they were working, that amounted to a general strike. 
On the evidence it was, he said, plain that there was a general 
strike among the lightermen in the port of London. 
Foreign Securities and Income Tax. — The point raised 
in the appeal case of the Gresham Life Assurance Company, 
Limited, v. G. H. Bishop (surveyor of taxes), related to the 
assessment for income tax of interest received from foreign 
securities. The Commissioners of Income Tax claimed that 
the company, who do business abroad, were liable to pay income 
tax on the gross amount received by them, whether in Great 
Britain or abroad, as interest, dividends, rents or other annual 
payments. The Divisional Court and the Court of Appeal both 
decided against the company, who appealed to the House of 
Lords. The appellants contended that the society was only 
liable to pay on interest actually received in Great Britain. The 
Lord Chancellor, in giving judgment, said that the question 
seemed to him to depend upon the actual words used by the 
Legislature. He declined to go beyond the words used, and he 
did not think that any amount of bookkeeping or treatment of 
these assets, wherever they might be, would be equivalent to 
receiving the amount in this country. The other noble and 
learned lords delivered judgment to the same effect. The appeal 
was allowed, and the judgment of the Court of Appeal reversed. 
Negotiability of CroBsed Cheques. — At the Thame 
County Court judgment was given by Judge Snagge in the case 
of The Bucks and Oxon Banking Company, Limited, v. 
Newman, in which an important question with reference to the 
negotiability of crossed cheques was raised. The plaintiffs 
were bankers, whose business has been recently acquired by 
Lloyds Banking Company, Limited, and the defendant, 
Mr. William Newman, was a corn dealer, residing in London. 
The facts of the case, which were practically not in dispute, 
were, shortly, as follows: — On August 28, 1901, a man named 
George Jackman presented himseli at the Thame branch of the 
plaintiff company and produced to their cashier and clerk, a 
Mr. Robinson, to whom he appears to have been previously 
known, two cheques for £ao and £ 2 respectively, requesting 
that he might have cash given him for them. They were 
admittedly drawn by the defendant Newman upon the Clapham 
junction branch of the London and County Banking Company, 
Limited, to the “order" of Jackman, and were crossed generally, 
i.e., by parallel lines and the words “&Co.” Mr. Robinson, 
in his evidence, slated that he knew that Jackman was not a 
customer of the bank, but that the bank sometimes changed 
cheques for him. “ So,” he said, “ we cashed them for him ” — 
that is, “ he handed then) in duly endorsed and I gave him the 
face value." The plaintiffs admitted that they were bound by 
the act of Robinson, their cashier, so far as he was acting within 
the scope of his duty. Mr. Robinson crossed the cheques 
“specially" to the London and Westminster Bank, Limited, 
the London agents of the Bucks and Oxon Bank, Thame, and 
they went up by that night’s post to the Lothbury branch of the 
London and Westminster Bank, where they were presumably 
received on the morning of the 29th. They were returned to 
the plaintiff company's bank marked “orders not to pay.” 
Jackman refused to refund the money, and, according to 
Robinson, the Bucks and Oxon Bank did not sue him because 
he was not so well able to pay as the drawer of the cheque. 
Newman alleged that the cheques had been obtained by fraudu- 
lent misrepresentation, and that he was entitled to prevent their 
being honoured by his own bankers. In giving judgment his 
Honour assumed that Jackman's title to the cheques was not 
such as would give him a right to retain the money if he were 
sued. The plaintiff company cashed the cheque not as bankers, 
but as a corporation possessed of money. The cheques were 
taken in good faith for value, and came into the hands of the 
present plaintiff company as holders in due course. He was 
inclined to agree that it was undesirable that local bankers on 
market days should hurriedly cash crossed London cheques 
for “ dealers,” but the defendant might have written across the 
cheques the words “not negotiable.” He gave judgment for 
the plaintiff company. 
Katiug of Machinery. — A case of great importance to 
manufacturers was Crockett & Jones v. Northampton 
Union Assessment Committee and others. Messrs. 
Crockett & Jones occupied a boot manufactory in Northampton, 
and were rated at ^825 gross estimated rental and 7^550 as net 
annual value. On their premises was machinery used for the 
business, some of which was fixed to the freehold, as to which 
no question arose. The other was the property of, and repaired 
by, the tenants, and was composed of patent machines on which 
premiums and royalties were paid by the tenants, and of free 
machines. Many of the patent machines had no real market 
value, and were leased for 20 years with covenants as to 
royalties on payment of a premium. None of the tenants' 
machinery would be part of the premises on a demise by the 
landlord, or be considered in fixing the rent, and all of it was 
easily removable without injuring the fabric; but it was all 
essential to the manufacture. Most of it required to be steadied 
for working by being fixed by nuts or bolts ; but none of it was 
attached to the freehold. Messrs. Crockett & Jones appealed to 
Quarter Sessions, and it was then agreed that the rateable value 
of the land should be ,£31, of the fixed machinery ^39, and of 
the buildings ^275. The Assessment Committee stated that 
the ^275 was for buildings only, and they claimed to add a 
percentage upon the capital value of the tenants’ machines, in 
the case of the patent machines by valuing the premiums and 
the royalties. This percentage they estimated at 5 per cent, 
and in respect of it they claimed to add .£205 to the ,£275. 
Messrs. Crockett and Jones, on the other hand, stated that they 
had taken into account the suitability of the premises for such 
machinery and the fact that it was there, and they put their 
estimate at ^£185 without it. The Recorder found the value to 
be £31 for the land, £39 for the fixed machinery, £202 for 
buildings without machinery, and £12 7 for the tenants' machin- 
ery, in all £399. A case was then stated by the Court of 
Quarter Sessions for the Court of King’s Bench, and the 
question was whether the tenants’ machinery or any part of it 
ought to be taken into account, and if so, on what principle. 
The case was argued before a Court consisting of the Lord 
Chief Justice, Darling and Channell, JJ. ; and the Lord Chief 
Justice, in giving judgment, said that it was now settled that if 
there was machinery in a building which made it fit for a par- 
ticular trade or manufacture and the machinery was intended 
to remain permanently, it was a question of fact whether the 
machinery enhanced the rateable value of the building. It was 
clear that machinery which would last only a short time was 
different from machinery of a large and heavy description which 
could not be replaced without deranging the premises. The 
suitability of the premises for the machinery, and the fact that 
it was there, ought to be taken into account. The valuation of 
the machinery, however, ought not to be separate when the 
result was arrived at. The result was that the case must go 
back to the Recorder that he might assess the amount of the 
enhanced rateable value, if any. The question, what part 
of the tenants’ machinery should be included, was entirely one 
of fact. 

BRITISH CONSULAR REPORTS. 
China (Samshui). — In the recently published report on the 
trade of Samshui for the year 1901 the Acting British Consul at 
that port writes as follows : — 
“Some circulars and enquiries as to openings for trade 
having been addressed to me, it may save enquirers time and 
trouble if I slate here that little, if any, assistance can be given 
by this Consulate. There is no business done locally, the port 
being merely a place of transhipment. There is no resident 
foreign merchant, and only a few native brokers to pass the 
goods through the Customs. The cargo as a rule is not even 
landed, being usually transhipped from steamer to junk, and 
vice versa, and forwarded to destination. The advent of the 
Canton-Hankow railway, the construction of which will, it is 
reported, be shortly commenced, may, however, be expected to 
introduce a material change in the conditions now obtaining, 
and give an impetus to trade which cannot but add to the 
importance of the port. 
“The almost entire absence of social intercourse between 
foreigners and natives, combined with the suspicious and often 
unfriendly attitude assumed towards enquirers, especially if 
they happen to be officials, render it very difficult to obtain 
information, and almost impossible to acquire the intimate 
knowledge of the commercial affairs of the country and the 
wants and tastes of the people which is necessary to enable one 
to offer useful and practical suggestions for the extension of 
trade. Cursory observations, however, seem to show that there 
is a wide demand for many kinds of miscellaneous articles. 
Cheap soap, perfumes, needles, brushes, bottles, cotton thread, 
window glass, and condensed milk are frequently seen in large 
towns, and appear to find a ready sale. The people are fond 
of doctoring themselves, and dealers in many kinds of patent 
medicines would probably find the Chinese excellent customers. 
The native farmers are fully alive to the necessity of renewing 
the productive powers of the soil, and an immense quantity of 
bean cake and other things is consumed for fertilising purposes. 
It is therefore not unlikely that a market might be found for 
cheap artificial manures. The increasing use of foreign nails 
has already been adverted to, and from this it is not unreason- 
able to infer that ploughshares, the iron parts of spades, rakes, 
axes, hammers, and tools of all kinds of native patteni might 
also meet with a demand. The study of foreign languages, 
which seems likely to be undertaken on a large scale, must also 
create a demand for foreign paper, ink, pens, note books, and 
such like things. 1 feel convinced, in spite of the opposite 
opinion entertained by many, that much might be done in 
opening up new branches of trade by men possessed of the 
necessary knowledge and qualifications who would deal direct 
with the Chinese, using at the same time native agents whose 
work they could personally direct and control. The requisite 
training would no doubt involve considerable expense, but in 
the end I am sore there would be an ample return.’ 
