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Full text of "Annual"

THE 

CO-OPERATIVE WHOLESALE 
SOCIETIES LIMITED. 



ANNUAL 




i/ 

PublislHTby 

THE CO-OPERATIVE WHOLESALE SOCIETY 
LIMITED, 

1, Balloon Street, Manchester ; and 

THE SCOTTISH CO-OPERATIVE WHOLESALE 
SOCIETY LIMITED, 

95, Morrison Street, Glasgow. 



PREFACE. 

IN the present volume an innovation will be noticed, which 
will be found to add interest to the illustrations that have 
formed so prominent a feature of the "Annual" for many ye 
Opposite each view a brief description appears, that will, in 
conjunction with the plate, afford a more complete conception 
of the operations of the Wholesale Societies than could be gained 
from either separately. 

The special articles are four in number. The first, on "Cotton 
Growing Witliin the British Empire," is by Mr. J. Howard Eeed, 
whose name is now familiar to the readers of the "Annual." Mr. 
Eeed's previous contributions, however, have been concerned with 
affairs in Egypt, African Gold Fields, &c. , but in none of them 
has any topic been dealt with of more importance to our home 
population. Startling figures are given and comparisons made to 
show that the present position is, to a great extent, due to the 
enormous increase in consumption of cotton, by the Continent of 
Europe and the Tinted States in the last t& y&rs. It is pointed 
out that the cotton industry employs close upoif 500,000, therefore 
the number of per\pfis directly dependen^tnpn it must be several 
millions, and that, s the chief source ofJsupply is America, "in 
the event of a famine, \herefore, or evenyof a very serious shortage, 
we should probably lose the whole of our Americ :ui supply, as 
naturally those on the si ')j get the first call upon the 

supplies grown in their own%imtfy. It is to safeguard ourselves 
against so serious and appalling a catastrophe that it has in recent 
years become imperative that something should be done; and it 
was the realisation of this necessity on the part of a few far-seeing 
men that some years back brought into being the British Cotton 
Growing Association, which has ever since devoted its attention 
most assiduously and loyally to the problem set before it." The 
work accomplished by the Association is then recounted and 
possibilities of future achievements estimated. 



III. 



PKEFACE. 



Mr. W. M. J. Williams' article on "Lords and Commons" 
should prove of distinct interest at the present time, when 
insistent demands are being made that the powers and limitations 
of those powers should be strictly denned. The historic survey 
Hint the author gives us commences with the signing of the Great 
Charter in 1215, and, as far as limit of space permits, the steady 
growth of the Commons as a political force is traced from reign 
to reign. The article is well worth study, and a knowledge of 
the facts therein contained may well prove of service in many a 
strenuous argument. 

At first sight the title of Mr. Fletcher's article, "The 
Co-operative Movement in Relation to Literature and Art," will 
no doubt arouse curiosity as to the nature of the connection to" be 
established. The opening sentences seern to admit that the 
relationship is but slender, but by a liberal interpretation of the 
term "Co-operation" Mr. Fletcher finds ample ground for 
enlarging upon the presence of purely human influence in 
literature and art. We have been able to include reproductions 
of four of the pictures referred to, thus enabling the reader to 
follow more closely the thread of the argument. 

Articles on various aspects of the Land Question have appeared 
in previous issues of the "Annual," but Mr. Edwards' contribution 
is none the less valuable on that account. The article is headed 
by an apt quotation from J. R. Lowell, beginning "Let us speak 
plain," and Mr. Edwards' article reveals on every page his 
agreement with that injunction. He is an enthusiast on the 
subject, and as a consequence writes upon it in a style trenchant 
and outspoken. The article is longer than is usually the case, but 
bearing in mind the vast importance of the subject we think our 
readers will not deem the space it occupies excessive. 

THE COMMITTEE. 



IV. 



LIST OF MAPS, DIAGRAMS, PLATES, &c. 

CO-OPERATIVE WHOLESALE SOCIETY. 



Diagrams 

Comparison of the Sales of Wholesale and 
Retail Co-operation. 

Forty-seven Years' Progress of Co-operation. 

Forty-six Years' Progress of the Co-opera- 
tive Wholesale Society Limited. 
Map of the World, showing Foreign and 

Colonial Depots. 
Map of the United Kingdom, showing Depots, 

Ac., of the Wholesale Societies. 
Manchester 

Bird's Eye View of Central Premises. 

Mitchell Memorial Hall, Boardroom, Offices, 
Ac., Corporation Street. 

Balloon Street and Garden Street. 

Drapery Warehouse, Balloon Street. 

Dantzic Street. 

Trafford Bacon Factory and Wharf. 
Newcastle 

West Blandford Street. 

Waterloo Street and Thornton Street. 

Quayside Warehouse. Stowell Street. 

Pelaw : Bird's Eye View. 

Drug and Drysaltery Works. 
Cabinet Works. Clothing Factory. 
Printing Works. 
London 

Leman Street. Clothing Factory. 

Bacon Stoves. Tea Department. 

Silvertown: Bird's Eye View. 
Bristol Dep6t. 
Brislington Butter Factory. 
Cardiff Depot. 
Northampton Saleroom. 
Nottingham Saleroom. 
Birmingham Saleroom. 
Huddersfield Saleroom. 
Limerick Dep6t. 
Armagh Depot. 
Tralee Egg and Butter Depot. 

Bacon Factory. 
Typical Irish Creamery. 
Crumpsall Biscuit, Sweet, &c., Works. 
Middleton Junction Preserve, &c., Works. 
Middleton Junction Vinegar Brewery and 

Pickle and Sauce Factory. 



Wisbech Fruit Depot. 

Leicester Wheatsheaf Boot and Shoe Works. 
Duns Lane Boot and Shoe Works. 
Enderby Boot and Shoe Works. Works. 

Heckmondwike Boot, Shoe, and Currying 
Rushden Boot and Shoe Works. 
Irlam Soap, Candle, and Glycerine Works. 
Silvertown (London) Soap Works. 
Dunston-on-Tyne Soap Works. 
Batley Woollen Cloth Factory. 
Leeds Clothing Factory. 

Brush and Mat Works. 
Luton Cocoa and Chocolate Works. 
Dunston-on-Tyne Flour Mill. 
Silvertown (London) Flour Mill. [Wharf. 

Sun Flour and Provender Mills, Trafford 
Star Flour Mill, Oldham. 
Avonmouth (Bristol) Flour Mill. 
Silvertown (London) Productive Factory. 
Broughton (Manchester) Cabinet, Tailoring, 

Mantle, Shirt, Underclothing, &c., 

Factories. 

Desborough Corset Factory. 
Longsight (Manchester) Printing Works. 
Leicester Printing Works. 
Hartlepool Lard Refinery. 
Littleborough Flannel Factory. 
Manchester Tobacco Factory. 
Hucknall Huthwaite Hosiery Factory. 
Bury Weaving Shed. 
Keighley Ironworks. 
Dudley Bucket and Fender Works. 
Birtley Tinplate Works. 
Longton Crockery Dep6t. 
Pontefract Fellmongering Works. 
Esbjerg (Denmark) Depot. 
Odense (Denmark) Depot. 
Herning Bacon Factory. 
Sydney Oil and Tallow Factory. 
Denia (Spain) Depot. 

S.S. " Fraternity." S.S. " New Pioneer." 
Roden Convalescent Home. 

Tomato Houses. 
Nugawella Tea Factory. 
Weliganga Tea Estate. 
Bungalow. 



SCOTTISH CO-OPERATIVE WHOLESALE SOCIETY. 

(Following page 96.) 



Grocery and Provision Warehouse, 119, 

Paisley Road, Glasgow. 
Registered Office and Furniture Warehouse, 

95, Morrison Street, Glasgow. 
Grocery and Provision Warehouse, Links 

Place, Leith. 
Grocery and Provision Warehouse, Grange 

Place, Kilmarnock. 
Grocery and Provision Warehouse, Seagate, 

Dundee. 

Enniskillen Branch Central Premises. 
Drapery Warehouse, Dundas Street, Wallace 

Street, and Paterson Street, Glasgow. 
Furniture and Furnishing Showrooms, 

Chambers Street, Edinburgh. 
Productive Works, Shieldhall, Govan. 



New Frontage and Printing Department, 

Shieldhall. 

Boot Factory, Shieldhall. 
Cabinet Factory, Shieldhall. 
Dining-rooms and Ready-made Clothing 

Factory, Shieldhall. 

Chancelot Roller Flour Mills, Edinburgh. 
Junction Meal and Flour Mills, Leith. 
Regent Roller Flour Mills, Glasgow, 
(irain Elevators, Winnipeg, Canada. 
Ettrick Tweed and Blanket Mills, Selkirk. 
Soap Works, Grangemouth. 
Dress Shirt Factory, Leith. 
Creamery and Margarine Factory, Bladnoch, 

Wigtownshire. 

Fish-Curing Works, Aberdeen. 
Calderwood Castle and Estate. 



V. 



INDEX. 



PAGE. 

ACCIDENTS, Railway 328 

Administrations from December, 1783 301 

Art, The Co-operative Movement in Relation to Literature and. By 

A. E. Fletcher 199 

ARTICLES: 

Co-operative Movement in Relation to Literature and Art, The. By 

A. E. Fletcher 199 

Cotton Growing Within the British Empire. By J, Howard Reed, 

F.R.G.S 151 

Land and Taxation, The Fraudulent Relations of : Their Responsibility 
for the Long-continued Existence of Radically Unjust Social 

Conditions. By Joseph Edwards 219 

Lords and Commons in Legislation, Specially as Regards Finance. 

By W. M. J. Williams 177 

BANK Holidays 332 

Barometer Instructions 306 

Births, Marriages, and Deaths, Registers of 332 

CALENDAR for 1911 333 

Calendar, Principal Articles of 331 

Commons, Lords and, in Legislation, Specially as Regards Finance. 

By W. M. J. Williams 177 

Congresses, Co-operative 131 

Consolidated Stock, Average Price of 284 

Contributions which have appeared in " The Co-operative Wholesale 

Societies' Annual " from 1885 to 1911 334 

Co-operative Congresses 131 

International 146 

Papers read at 134 

Movement in Relation to Literature and Art, The. By 

A. E. Fletcher 199 

Progress, 1862 to 1908 (United Kingdom) 267 

Societies, Summary of Law relating to 148 

Union : Its Principles and Constitution 147 

PAGE. 

CO-OPERATIVE WHOLESALE SOCIETIES : 

English. Scottish. 

Annual Return, Abstract of, for Year ended December 

25th, 1909 36 .. 

Artisan Clothing Factory . . 109 

Advantages of Membership . . 96 

Auditors, Past 28 

Biscuits, Sweets, &c., Works, Crumpsall 46 

Bonus to Labour . . 128 

Boot and Shoe Department 39, 81 . . 105 

Factory . . Ill 

Works, Leicester 68 

Boot and Shoe Works, Heckmondwike 70 . . 

Rushden 70 

Brush Factories 72 . . 114 

Bucket and Fender Works, Dudley 74 

Business Notices, &c . . 93-96 



VI. 



INDEX. 

PAGE. 

CO-OPERATIVE WHOLESALE SOCIETIES (continued) : English * Scottish 

Business Premises, &c 1-6 . . 89-90 

Cabinet Works 72, 76 . . 112 

Ceylon Tea Estates. Particulars of Rainfall for Five 

Years, 1905 to 1909, in Months 316 

Coal Department 80 

Committees, Auditors, and Scrutineers 7 . . 91 

Committees, Past Members of 24-26 . . 

Committee, Members of, who Died during Office 27 

Confectionery Works . . 117 

Corset Factory, Desborough 62 

Creameries, Bladnoch and Whithorn . . 125 

Drapery Department 39, 81 . . 104 

Events in connection with the Wholesale Society in 1911, 

Coming 10 

Events, Principal 17-19 .. 

Employes in Departments 13-15 . . 126 

Fish Curing Works . . 121 

Flannel Mills 60 

Flour Mills Dunston 52 

Silvertown 52 

Manchester Sun Flour 54 

OldhamStar 54 .. 

Chancelot . . 119 

Junction . . 123 

Regent . . 124 

Furnishing Department 40, 81 . . 106 

Grocery Department 38, 80 . .100-103 

Hosiery Factory 62 . . 113 

Ironworks, Keighley 74 

Lard Refinery 56 

London Branch 42-45, 79, 84-85 . . 

Mantle Factory . . 110 

Newcastle Branch 40-42,79,82-83 .. 

Officers and Departments 8-12 . . 92 

Preserve, &c., Works 48 . . 116 

Printing Works 58-61 . . 115 

Progress of the Wholesale Societies 30 . . 88, 98 

Reserve Fund Account 34 

Shirt Factories 64 . . 108 

Soap, Candle, &c., Works 48-51 . . 122 

Tailoring Factory . . 107 

Leeds 66 .. 

Broughton 68 . . 

Pelaw 76 .. 

Telegraphic Addresses 20 

Telephonic Communication 22 

Tinplate Works, Birtley 74 

Tobacco Factory 56 . . 118 

Trade Terms, Conditions of Membership, &c . . 95 

Underclothing Factory . . 120 

Union Bank of Scotland, Branches . . 97 

Weaving Shed 66 

Woollen Department 39, 81 

Mills, Batley 64 . . 



VII. 



INDEX. 

PAGE. 

Cotton Growing Within the British Empire. ByJ. HowardReed, F.R.G.S. 151 

Customs Tariff 280 

DEATH Duties, The 288 

Discount, Average Minimum Rate per Cent, of 285 

Duties, Customs, in the United Kingdom 280 

ECLIPSES 332 

Edwards, Joseph. The Fraudulent Relations of Land and Taxation : 
Their Responsibility for the Long-continued Existence of Radically 

Unjust Social Conditions 219 

Expectation of Life 296 

FLETCHER, A. E. The Co-operative Movement in Relation to Literature 

and Art 199 

QOODEY, The Late Mr. J. F 264 

H OLIDAYS, Bank 332 

IMPORTS and Exports (1889-1909) 324-325 

Income Tax 283 

Income and Expenditure of the United Kingdom, year ending March 

31st, 1910 : 279 

Income under Review by Inland Revenue 305 

Intestate, Rules by which the Personal Estates of Persons Dying, are 

Distributed 291 

Intestate, Rules of Division according to the Law of Scotland of the 

Movable Estate of a Person who has Died 293 

KlNG and Royal Family 300 

LAND and Taxation, The Fraudulent Relations of : Their Responsibility 
for the Long-continued Existence of Radically Unjust Social 

Conditions. By Joseph Edwards 219 

Land, Dealings with 286 

Law Relating to Societies, Summary of the 148 

Law Sittings 332 

Life, Expectation of 296 

Lords and Commons in Legislation, Specially as Regards Finance. By 

W. M. J. Williams 177 

METEOROLOGICAL Tables 309-314 

PARLIAMENTS of the United Kingdom 300 

Presidents of the United States of America 302 

Price of Two-and-a-Half per Cent. Consolidated Stock 284 

Progress of Co-operation (United Kingdom) 267 

Public Acts Passed 1910 278 



VTII. 



INDEX. 

PAGE. 

KAILWAY Accidents 328 

Rainfall, Tabulated Statements of 315-319 

Reed, J. Howard, P. R.G.S. Cotton Growing Within the British Empire 151 

Registers of Births, Marriages, and Deaths 332 

Royal Family, The King and 300 

Rules by which the Personal Estates of Persons Dying Intestate are 

Distributed 291 

Rules of Division according to the Law of Scotland of the Movable 

Estate of a Person who has Died Intestate 293 

lABLE Showing Number of Days from any Day of one Month to same 

Day of any other Month 329 

Table Showing the Number of Days between any Two Dates 326 

Taxation, The Fraudulent Relations of Land and : Their Responsibility 
for the Long-continued Existence of Radically Unjust Social 

Conditions. By Joseph Edwards 219 

Terms and Abbreviations Commonly Used in Business 330 

Tide Table, Liverpool 320 

Goole 322 

Time all over the World 305 

U NION, Co-operative, its Principles and an Account of 147 

United Kingdom, the Public Income and Expenditure, year ending 

March 31st, 1910 279 

United Kingdom, Customs Tariff of the 280 

Parliaments of the 300 

States, Presidents of 302 

WILLIAMS, W. M. J. Lords and Commons in Legislation, Specially 

as Regards Finance 177 

Wrecks, United Kingdom 303-4 







Comparative Progress of Wholesale and Retail 
Co-operative Societies in the United Kingdom. 

(YEARS 62 3 4 5 6 78 9701 2 3 4 5 6 7 8 9801 2 3 4 5 6 7 8990 1 2345 6 78 919 1 2 3 4 5 6 7 8 



Kill, 



75 



70 



65 



60 



55 



50 



45 



40 



35 



30 



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20 



10 



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15 



1O 



FORTY-SEVEN YEARS' PROGRESS OF CO-OPERATIVE 
SOCIETIES IN THE UNITED KINGDOM. 


SALES. 
YEARS. 
1862 .... 2,333523 


SALES. 
YEARS. 
1886 32 730745 


1863 2,673,778 


1887 34 483 771 


1864 2,836,606 


1888 37 793903 


1865 3,373,847 


1889 40674673 


1866 4,462,676 


1890 43731 669 


1867 6,001,153 


1891 ... . 49024 171 


1868 7,122,360 


1892 51 060854 


1869 7,353,363 


1893 .... 51 803836 


1870 8,201,685 


1894 52 110800 


1871 9,463,771 


1895 ... 55 100249 


1872 13,012,120 


1896 ... 59951 635 


1873 15,639,714 


1897 ... 64956049 


1874 16,374,053 


1898 ... 68 523 969 


1875 18,499,901 


1899 ... 73 533 686 


1876 19,921,054 


1900 ... 81 020428 


1877 21,390,447 


1901 ... 85 872 706 


1878 21,402,219 


1902 ... 89 772923 


1879 20,382,772 


1903 ... 93 384 799 


1880 23,248,314 


1904 ... 96263 328 


1881 24,945,063 


1905 . 98 002 565 


1882 27,541,212 


1906 102 408 120 


1883 29,336,028 


1907 . Ill 239503 


1884 30,424,101 


1908 113 090 337 


1885 31,305,910 




TOTAL SALES IN THE FORTY-SEVEN} ^^ rico -rork oor 
YEARS, 1862 TO 1908 j * j*fO35/oU, 389 


TOTAL PROFITS IN THE FORTY- SEVEN ) ty<tQfiK/t<*c*AQ 
YEARS, 1862 TO 1908 ( * 1 O,C>^3,^IO 




STATISTICAL POSITION OF CO-OPERATIVE 
SOCIETIES IN THE UNITED KINGDOM, 
DECEMBER 31sT, 1908. 

Compiled from tJie Returns made by Societies to the Registrar and 
Co-operative Union. 
Number of Members 2,701,123 


Share Capital .... ... 35,075112 


Loan Capital 17,649,071 


Sales for 1908 113,090,337 


Net Profits for 1908 10.99fi.7fi9 


Devoted to Education, 1908 


88,537 





j. ui ty 



V VIA A. 



in the United Kingdom. 

YEARS 62 3 4567 89701 2 3 4 5 6 789801 2 345678 9901 2345678 9191 2345678 





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FORTY-SIX YEARS' PROGRESS OF THE 
CO-OPERATIVE WHOLESALE SOCIETY LIMITED. 



YEARS. 

1864 

1865 

1866 

1867 

1868 

1869 

1870 ( W "J 

1871 

1872 

1873 

1874 

1875 

1876 ( W -J 

1877 

1878 

1879 (wSk.) 

1880 

1881 

1882 

1883 

1884 ( W J 

1885 

1886 ., 



SALES. 



51,857 

120,754 

175,489 

331,744 

412,240 

507,217 

677,734 

758,764 

1,153,132 

1,636,950 

1,964,829 

2,247,395 

2,697,366 

2,827,052 

2,705,625 

2,645,331 

3,339,681 

3,574,095 

4,038,238 

4,546,889 

4,675,371 

4,793,151 

5,223,179 



YEARS. 

1887 

1888 

1889 

1890 

1891 

1892 

1893 

1894 

1895 

1896 

1897 

1898 

1899 

1900 

1901 

1902 
1903 
1904 
1905 
1906 
1907 
1908 
1909 



BALKS. 



5,713,235 

6,200,074 

7,028,944 

7,429,073 

8,766,430 

9,300,904 

9,526,167 

9,443,938 

10,141,917 

11,115,056 

11,920,143 

12,574,748 

14,212,375 

16,043,889 

17,642,082 

18,397,559 

19,333,142 

19,809,196 

20,785,469 

22,510,035 

24,786,568 

24,902,842 

25,675,938 



TOTAL SALES IN THE FORTY-SIX) 
YEARS, 1864 TO 1909 } 

TOTAL PROFITS IN THE FORTY-SIX) 
YEARS, 1864 TO 1909 j 



384,363,807 
6,163,694 



STATISTICAL POSITION OF THE CO-OPERATIVE 
WHOLESALE SOCIETY LIMITED, 

DECEMBER 25TH, 1909. 

Number of Societies holding Shares... 1,163 

Number of Members belonging to Shareholders, 1,925,517 

Share Capital (Paid up) 1,657,305 

Loans and Deposits 3,276,733 

Eeserve Fund Trade and Bank 468,602 

Insurance Fund 742,381 

Sales for the Year 1909 25,675,938 

Net Profits for Year 1909 ... ; .. 549,080 



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Map of the World, showing 




JOINT WITH SCOTTISH WHOLESALE SOCIETY 



Foreign and Colonial Depots. 




JOINT WITH SCOTTISH WHOLESALE SOCIETY 
CO-OPER-ATIVE WHOLESALE SOCIETY 



Map of the unuea Kingaom, snuwmy 
Depots, &c, of the Wholesale Societies. 



*^&SS5Mi 




BUSINESS PREMISES 

&C-, 

OWNED BY 

THE CO-OPERATIVE WHOLESALE 
SOCIETY LIMITED. 



Central Premises. 




Original Balloon Street Premises. 
XT 



IN 1869 the Co-operative Wholesale Society bought the premises 
shown in the illustration heading this page, in which to carry 
on its fast-growing business. Since 1863, when the Society's 
career began, its work was performed in rented buildings, but 
when the trade reached nearly 300,000 per annum the Committee 
felt emboldened to the extent of buying the Balloon Street 
property. At that time the only other C.W.S. buildings existing 
were small depots for the purchasing of butter at Tipperary and 
Kilmallock, in Ireland. 

In forty-seven years the business has made rapid strides; 
almost every year has seen extensions, developments, or new 
enterprises launched, and now all the premises portrayed on the 
following pages are the property of the C.W.S. 

In the second illustration Balloon Street runs up between the 
two main blocks, and the original building is that at the top of 
the street on the right-hand side surmounted by a glass dome. Up 
to the year 1885 this warehouse towered above an environment of 





a 

H 

"5 

M 

u 

"5 



w 

% 



CENTRAL PREMISES- continued. 

slum property. At the rear was "Clock Alley," a court lined with 
old cottages, and leading to Corporation Street ; little public-houses 
and coal yards, a cotton-waste warehouse and miscellaneous small 
buildings were adjacent. All these have been supplanted by the 
buildings of the C.W.S. In the right-hand block the Bank 
occupies a considerable portion of the ground floor ; above this 
the grocery saleroom and buyers' offices will be situated, and 
the remainder of the premises will house part of the Furnishing 
and the Stationery Departments. The furnishing showrooms 
exhibit samples of practically every article that can be included 
under that denomination, from suites for the drawing-room to 
flat-irons, literally too numerous to mention. Societies in the 
vicinity of Manchester are able to send prospective customers to 
inspect the stocks, thus enabling the members of a small village 
Store to gain the same advantages as are enjoyed by city folk. 
Carpets, rugs, plate, and jewellery are all to be found here. The 
Stationery Department supplies Societies with wrapping paper, 
twine, and paper bags, besides all kinds of fancy stationery. 
Recreation is also dealt in, for this department will provide 
concerts, or organise excursions for holiday makers. 

The buildings on the left of Balloon Street are shown on a 
larger scale in the illustration opposite. Here, again, several 
mean and insanitary courts and alleys have been demolished to 
give place to a fine pile facing Corporation Street. At the top 
is the Mitchell Memorial Hall, named after Mr. J. T. W. Mitchell, 
who died in 1895, having been Chairman of the C.W.S. for 
twenty-one years. The Hall is 107ft. long, 67ft. wide, and 33ft. 
in height; it will seat 1,200 persons. The first Quarterly Meeting 
held here was in September, 1907. The floors below the Hall 
are occupied by the Board and Committee Booms, the Secretary's 
and General Offices, and the basement provides a commodious 
Dining-hall, rendered bright and attractive by dint of many mirrors 
and white enamel paint. 

The Architects' Department is located in this building. A 
large and efficient staff is constantly occupied with work for the 
C.W.S. and retail Societies. 



Balloon Street and Garden Street. 



ON either side of this building will be noticed the words 
"Co-operative Wholesale Society;" these mark the limits 
of the warehouse acquired in 1869. The Grocery Department 
is in possession of the major portion of this block. Here are held 
stocks of all goods coming under the head of grocery, in variety 
too great to enumerate. An extensive trade is done in packed 
goods, and a small regiment of damsels is kept busily occupied in 
filling packets of convenient size with rice, tapioca, canary seed, 
linseed, oatmeal, and self-raising flour; 100 tons of this latter 
commodity is the average weekly output. 

On the ground floor at the extreme left the generating plant 
for the supply of light and power is placed in lofty rooms second 
to none in space or equipment. Situated on the upper floors 
and basement of the building fronting Balloon Street is the Boot 
and Shoe Department. Here one may find 220,000 pairs of 
footgear for men, women, boys, girls, and infants in immense 
variety of patterns. 



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Drapery Warehouse, Balloon Street, 

CHIS warehouse is at the corner of Balloon Street and 
Federation Street, a thoroughfare created by the C.W.S., and 
a name conferred upon it that has a deep significance to all 
Co-operators. 

From the topmost floor to the basement it is stocked with a 
huge variety of goods, including everything that should find a 
place in a well-equipped Drapery Store. 

The vagaries of fashion are kept closely in view by the buyers 
in the various departments, and hard indeed to satisfy would be 
the customer whose requirements the C.W.S. failed to meet. 
This remark applies not only to the bewildering variety of 
materials drawn from world-wide sources, but also with equal 
force to the productions made in the C.W.S. Factories. There is 
also the added satisfaction in this respect that the C.W.S. goods 
are made under known conditions of healthy surroundings. It 
may be of interest to state that the trade for the year ended 
June, 1910, in Drapery, Woollens, and Ready-mades was 
1,199,335 in the Manchester district. 



Drapery, &c., Departments, Dantzic Street, 




Original Dantzic Street Premises. 



CHE C.W.S. entered into the drapery trade in 1873, and 
with such success that a warehouse in Dantzic Street was 
secured in 1875. At this time the business in drapery and 
woollen cloth amounted to 114,000 annually. Additions were 
constantly made to adapt the premises to the growing demands 
until the building reached its present dimensions. It was not 
long, however, before the cry was again raised for more room, 
and the fine drapery warehouse in Balloon Street was erected 
and opened in 1904. Even then the Millinery, Mantle, and 
Costume Departments had to be left at Dantzic Street. 

Two of the floors here are occupied by the Woollens and 
Ready-mades Department. The ready-mades are all from the 
C.W.S. Factories at Broughton or Leeds, and the cloth from 
various sources, amongst others the C.W.S. Batley Mill and the 
Scottish C.W.S. Ettrick Mills. From this department the male 
Co-operator can be completely supplied with all the articles 
demanded bv necessity or custom. 










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Bacon Factory, Trafford Wharf. 

BACON rolling and smoking was carried on in the Balloon 
Street warehouse for many years until the exigencies of space 
made it necessary to find better accommodation. With this 
end in view, a plot of land was secured on the banks of the Ship 
Canal, adjacent to the Sun Mill, and here a factory was built, 
which has now been in use about five years. 

The Trafford Wharf Factory is not a curing house. So far 
as the C.W.S. is concerned, curing is done at the C.W.S. 
Factories in Tralee (Ireland) and Herning (Denmark). At Tralee 
every week about 1,000 pigs are killed and twice as many sides 
of bacon cured. These are despatched to the C.W.S. at Trafford 
Wharf, London, Bristol, Cardiff, and Newcastle. To meet the 
demand for smoked bacon there are eighteen stoves of the latest 
and best pattern. 

There are about 70 employes engaged mainly in the making 
of rolls, and the weight of bacon and hams dealt with weekly 
varies from 100 tons to 120 tons. 

THE TRANSPORT WAREHOUSE AND WHARF 

has a frontage to the canal of 460 feet, the buildings occupying 
360ft. by 60ft. The premises and site were acquired in July, 
1903, arid the warehouse is now well equipped for receiving, 
storing, and despatching the various commodities. Five electric 
cranes lift the goods from the hold of ship or barge to the 
warehouse, and deposit them in railway wagons on the quayside 
or transfer them to lurries. The permanent staff of 23 is 
augmented by casual labour at busy times, as in the dried fruit 
season, until as many as 200 workers may be employed, and these 
deal with an average of 15,000 tons of merchandise yearly. The 
C.W.S. is, we believe, the only firm which possesses its own 
accommodation at the Manchester docks. 

THE ENGINEERING WORKS 

is the latest addition to the Trafford Park group. It was originally 
a repair shop, but now deals mostly with new work, and modern 
tools have been installed for undertaking general engineering, 
electrical work, and millwrighting in all its branches. The staff 
of 23 employes promises to be rapidly increased. The Engineers' 
Department at Balloon Street act as consulting mechanical, 
electrical, and heating and ventilating engineers for complete 
installations, reports being made on existing work, and plans 
and specifications prepared for repairs or new work. 



Newcastle Branch. 




Newcastle Branch, Waterloo Street, in 1876. 



IN 1871, eight years after the C.W.S. had commenced operations 
in Manchester, a number of Co-operators in the north-east, 
inspired by the success of the new institution, met at Newcastle 
to discuss the establishment of a similar Society there. It was 
almost unanimously decided to open a branch of the C.W.S. in 
Newcastle, and to that end a small warehouse of four rooms was 
taken, and business begun on November 26th, 1871. The usual 
rapid growth attended the venture, and iu 1876 the Waterloo 
Street warehouse was ready for occupation. Since then constant 
building went on until eventually the handsome pile in West 
Blandford Street was completed. The offices, boardroom, and 
meeting-hall are here situated, and the remainder of the building 
is devoted to various departments. The basement, first and third 
floors accommodate the Boot and Shoe Department, which sells 
annually upwards of 775,000 pairs of boots and shoes, besides 
268,000 pairs of slippers. In West Blandford Street at the back 




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NEWCASTLE BRANCH continued. 

of the building are situated the Dress, Heavy Drapery, Ready- 
made Clothing, and Woollen Departments. All the stocks are 
of the latest design and cut, and the Co-operator who cannot 
be suited with the material shown here must be fastidious indeed. 
The Paper, Stationery, and Twine Department also has its home 
here, and sends out annually some 1,500 tons of paper and 
paper bags, besides large quantities of twine and stationery. 
Here also is found the Provision Department, dealing with bacon, 
lard, cheese, &c. Meats are washed and dried and rolled in 
spacious rooms on the ground floor. 






WATERLOO AND THORNTON STREETS. 



On the left, as indicated by the name, stands the Furnishing 
Department. Practically every article that could contribute to 
the usefulness or decoration of a home may be seen here. Among 
the stocks are, of course, many articles of C.W.S. make, such 
as suites for bed and sitting rooms, sideboards, bedsteads in 
wood and metal, washing and wringing machines, fenders, 
buckets, tinware, &c., &c. 

The building in the centre accommodates the Jewellery and 
Fancy Hardware Departments and the Fancy Drapery, which 
includes mantles, shawls, hats, caps, umbrellas, and all kinds 
of underclothing and hosiery made by the C.W.S. The Jewellery, 
&c., Department embraces a wide range of useful and ornamental 
goods too numerous to detail. An expert optician undertakes sight 
testing, and all kinds of errors of vision are rectified. There are 
also musical instruments and cycles, cutlery, &c., and a large 
assortment of engravings, paintings, and so on, in connection with 
an efficient picture-framing factory. 



Newcastle-upon-Tyne Quayside Warehouse. 

CHE erection of this building was commenced in 1900, and 
completed in 1902. It originally consisted of eight floors, 
but in 1909 an extension became necessary, and the roof, which 
had hitherto been flat, was covered in. The building is 90 feet 
wide by 120 feet long, and the height from floor to ceiling on 
each flat is a little over 11 feet. The space thus provided is 
capable of warehousing between 7,000 and 8,000 tons. At present 
there are forty men employed. 

Being conveniently situated to the river and in close proximity 
to that part of the quay where the London, Continental, and other 
regular lines of steamers discharge their cargo, it has been found 
to be a great boon to the departments which it serves, especially 
when large quantities of goods arriving by steamer have to be dealt 
with. One of the floors is used as a bonded warehouse, in which 
all dutiable goods are stored, and is opened and closed by the 
hours regulating all bonds. It has also discharging and loading 
platforms fronting to the quayside, and also at the back, which 
opens out on to Sandgate. All goods on account of the grocery, 
butter, and No. 1 Grain Department are dealt with by the staff, 
in addition to which machinery has been installed for cleaning 
fruit, grain, &c., and for putting together the various grains and 
ingredients used in pigeon and fowl mixtures. 



Green Fruit and Potato Department, 
Stowell Street, 

CHESE premises are situated in close proximity to the 
Newcastle fruit and vegetable markets. The building was 
completed in the year 1909, and consists of the basement, ground, 
No. 1, and No. 2 floors. In the basement we have the banana 
room, specially constructed for the ripening of Canary and 
Jamaica bananas, now a very popular fruit with all classes. 

On the ground floor the despatch and receiving of goods is 
transacted. Special facilities are offered here in the shape _ of 
two large dock-ways enabling four vehicles to be given attention 
at the same time. 

On the first floor the offices are situated, consisting of the 
manager's, assistants', and general offices. A portion of this floor 
is also used as the saleroom. 

No 2 floor is a large and spacious compartment principally 
used for the storage of goods of a keeping quality, such as the 
various kinds of nuts, figs, &c. 



Pelaw: Bird's Eye View* 

CHE policy of the C.W.S. and, indeed, of the Co-operative 
movement throughout is to produce for the consumer the 
necessaries of life at the least possible cost consistent with the 
best possible conditions for the workers. 

It is a noticeable fact that the productive works of the 
Wholesale were nearly all centred in and around Manchester, 
until, in pursuit of the policy above referred to, it was found 
that the goods there produced could not be supplied to the 
consumers in the Newcastle district at the least possible cost, 
consequent upon the enormous carriage they had to bear. As a 
remedy the Newcastle Branch Committee considered that their 
duty lay in the direction of establishing productive works in their 
own district, so they at once set about to find a suitable place 
wherein to commence operations. In their endeavours to do this 
they had in view the heavy rates, taxes, &c., the factories would 
be called upon to pay if they were established in Newcastle, 
and it was for this reason partly that Pelaw was chosen as the 
venue of productive effort by 'the Newcastle Branch. Another 
reason which animated them in their selection of Pelaw as the 
ground on which their victories should be won was that the land 
could be procured at a very small cost; and, again, the sites 
available were adjacent to the railway, thus saving the heavy 
charges for cartage to and from the station. 

Illustrations of the separate works will be found following, 
with one exception. This is the electric generating station. The 
grouping together of a number of factories affords a splendid 
opportunity of effecting a very great economy in power supply, 
and this has been taken full advantage of at Pelaw. The whole 
of the power, light, and steam for heating and boiling purposes 
is supplied from a central generating station to the four factories. 

In addition there is an Engineering Works for the purpose of 
attending to repairs of present machinery and the erection of 
new to cater for the wants of Societies in connection with 
electric and other plant. 

There is also a commodious dining-room, which is found to be 
a great convenience, as the greater number of the employes come 
from considerable distances. 




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Drug and Drysaltery Works, Pelaw. 

WITH a view to supplying Societies with drug and drysaltery 
articles of the best quality, and to place in the hands of 
Co-operators goods of a chemical nature which should be 
absolutely pure, the Directors decided in 1896 to commence this 
branch of business. From the beginning the growth of the 
department has been exceptionally rapid. Work was commenced 
in 1896 with five packing girls and two men for manufacturing, 
but soon this staff had to be largely increased. The one room 
in West Blandford Street premises allotted to the new venture 
was soon insufficient until the space necessary for the department 
was increased five-fold. 

The development of the department was too great for the 
allocation of the additional space necessary to it, so the Directors 
had to look out for a more suitable place where the department 
could make further progress, and Pelaw was the place chosen, 
giving birth to Pelaw specialities, notably Pelaw Polish, &c. 

Handsome buildings covering exactly one acre were soon 
erected, specially designed and fitted for the economical working 
of a department of this character. When it is mentioned that no 
less than 200 to 300 different articles are manufactured and 
packed it will be seen that great attention was requisite to obtain 
the best facilities for economical working, with the result that the 
works are the best equipped for their purpose in the country. 

A visitor cannot leave these works without being impressed 
with the well-lighted and general airy appearance of this building 
two important considerations to the employes. Cleanliness of the 
workpeople in their pink print costumes and caps to match, 
which are provided by the Society, adds to the picturesque scene, 
and the great facilities for coping with a big volume of trade 
are evident everywhere. 



Cabinet Factory, Pelaw* 

CHE arrangement of these buildings has been made with the 
greatest care and forethought. Economy in transit, 
unloading, and storage are followed by a carefully-planned system 
of putting the work through inside the factory; from the rough 
log to the finished article no point is missed. At the back of the 
factory one looks down from the level of the yard on to the 
railway siding, into which the wagons of timber are shunted. A 
travelling electric crane here renders great service by directly 
transporting the logs from the railway to the timber store and 
saw shed. 

Every possible precaution is taken to ensure the proper drying 
of the wood, and the heat from the boilers of the power-house is 
utilised for this purpose. The factory is replete with the most 
recent inventions in the way of machinery, and in addition is 
fitted with a system of exhaust pipes which suck the dust and 
shavings from the machines and deposit it in the boiler-house. 
There are no productions of the C.W.S. more worthy the support 
of the Societies, as an inspection of the showrooms at Newcastle 
would prove. 




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Clothing Factory, Pelaw. 

CHE building bearing the name of "Tailoring Factory" 
contains four departments; on the ground floor the kersey 
department, wherein is manufactured miners' and artisans' 
clothing; the tailoring department, for the production of bespoke 
clothing; the top floor is devoted to the manufacture of men's 
woollen shirts and ladies' underclothing; the first floor is the 
cutting-room for tailoring, shirts, and underclothing, and stockroom 
for the above departments. 

All machines are of the high-speed type and electrically driven, 
like all the machinery at Pelaw. The girls use patent adjustable 
seats, which add much to their comfort ; the workrooms are light 
and airy, and labour is lightened by the use of machinery in every 
direction. Wages are fixed by piece work, and also hour work, 
the rates being above the average in the district. 

Shirtmaking was started at Pelaw, eight years ago, in a 
small way, but now 242 machines are employed in the four 
departments. 



Printing Works, Pelaw. 

CHIS department commenced at West Blandford Street in the 
spring of 1898, in connection with the paper department 
which had been started previously, and in July, 1902, a removal 
took place to the new works at Pelaw, where the paper and 
printing departments were carried on jointly up to June, 1908, 
when, consequent on the necessity for a greater development of 
the two branches of business, it was deemed advisable to separate 
the two departments, and leave the printing and allied trades the 
full use of the Pelaw Works. 

As in most of the C.W.S. factories, white glazed bricks are 
used to line the walls inside. The lighting of the rooms is thus 
very much improved, while cleaning is a matter of the greatest 
ease. Not merely is dirt less liable to lodge on the porcelain 
surface, but it shows itself to the eye at once when there. The 
rooms are all heated and ventilated by the Sirocco system. Large 
air ducts lead from the heating apparatus, which is in a small 
separate building, to each room. A powerful fan drives the warm 
air through these pipes into each room. The air supplied has 
the normal amount of moisture in it, and is much more healthy 
to breathe and work in than the dry heat of a room warmed by 
radiation from hot pipes or metal surfaces. 

The equipment of the works is of the most modern character, 
a large addition having been made to the plant during the past 
two years. The works, which are lighted and machinery driven 
by electricity, cater for the full requirements of the C.W.S. works 
and departments, as well as Societies in the North, for every 
description of printing, bookbinding, cardboard box-making, &c. 




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London: Leman Street. 



CHIS fine block of buildings is the headquarters of the London 
Branch. The older part of the building, with the clock tower, 
was erected in 18.87, and the new wing for the accommodation 
of the drapery department was opened for business in 1910. The 
general office, boardroom, conference-hall, dining-rooms, and 
kitchen are all in the older building, where also the grocery 
saleroom and buyers' offices are situated. The basement serves 
the purpose of a storeroom for provisions cheese, butter, eggs, 
lard, &c. ; while the upper floors are devoted to the grocery and 
boot and shoe departments, access being given both to the new 
wing and to a still older building not shown in the illustration, 
where the furnishing, ironmongery, carpets, and stationery 
departments are situated. 

The new wing is devoted to the heavy and fancy drapery, 
millinery, and ready-mades departments, the basement being 
used for a joint packing-room. At the top of the building is a 
telephonic exchange, which connects all the departments in 
London, Northampton, Bristol, Cardiff, Manchester, Newcastle, 
and the productive works in various parts of the country. 

The building, which is 333 feet in length, is of fireproof 
construction, the floors being built of steel and concrete, an 
automatic fire-extinguishing apparatus being installed throughout. 
Besides three stone staircases for business purposes, iron stairways 
provide extra exit in case of fire. There are two electric passenger 
lifts, besides numerous lifts for the conveyance of goods. Electric 
light is provided throughout, and the building is warmed by low- 
pressure hot-water pipes. An efficiently-drilled fire brigade 
composed of members of the staff afford additional security against 
fire. 



London : Bacon Stoves, &c. 

CONSIGNMENTS of green bacon are here received from 
various pig slaughtering centres. The English, Irish, and 
Danish meat arrives packed in bales, the Canadian in boxes, the 
C.W.S. supplies to Societies being sent out in crates. A large 
proportion of the meat comes from the C.W.S. bacon factory in 
Herning, Denmark ; while supplies are also received from the 
C.W.S. bacon factory at Tralee, Ireland. The green bacon is 
put into the stoves, of which there are nine, with a capacity of 
2,034 sides. The smoking process takes three days, so that 
there is a nominal capacity of over 4,000 sides per week. 

Above the bacon stoves is a storeroom for C.W.S. brushes 
from the Leeds factory ; and in connection with the London 
Branch Furnishing Department are workrooms for French 
polishing, upholstering, and the manufacture of bedding. The 
leather and grindery department occupies a portion of the building. 
Here are kept large stocks of butts and bends of leather in the 
various tannages suitable for repairing, besides numerous requisites 
for the boot trade, such as nails, rivets, rubber heels, laces, socks, 
and leggings. 




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London: Clothing Factory. 

clothing factory, situated in Grove Street, London, E., 
is five minutes' walk from the central premises of the London 
Branch, and caters for the bespoke and ready-made clothing trade 
of the Societies in the London district, including the West of 
England and South Wales. It gives employment to fourteen 
expert cutters, whose labours are assisted by a power-driven 
band-knife. There are also fifty power-driven sewing and 
buttonhole machines. The pressing is done by men, using self- 
heating gas-irons. The cutting-room occupies the ground floor, 
and the trousers and vests are machined on the floor above. On 
the second floor is the sorting and examining room, while the 
machines in the room above are devoted to coat making. The 
factory employs a staff of 132 hands. Two stone staircases, one 
at each end of the building, give adequate means of exit in case 
of fire; the air space is ample, and the sanitary arrangements 
all that can be desired. The wages paid are the best London 
rates, and a general air of contentment pervades the factory, 
while the workers, the pick of their class, all look the picture of 
health. 

The smaller building, conveniently situated next to the tailoring 
factory, is used as a woollen cloth warehouse, where the 
productions of Batley Mill are to be found. 



Tea Department, London. 

CHE Tea, Coffee, and Cocoa Departments are worked as a 
joint business by the English and Scottish Wholesale 
Societies. The premises are immediately opposite those of the 
C.W.S. in Leman Street, and are also conveniently near the 
bonded warehouses. It was in 1882 that the two great federations 
decided to join in the supplying of tea. The first warehouse was 
a small one, close to Leman Street how small may be guessed 
from the fact that it employed only four warehousemen and 
half a dozen boys. By the end of 1885, however, the business 
was so important that when a disastrous fire occurred on December 
30th it was sufficient to cause a loss of 35,000. No further 
calamity marred the steady growth of the business in the 
succeeding years. In 1897 the present large premises in Leman 
Street were opened, but within a short time it was found that 
much more space would be required, and extensions have recently 
been completed that will afford much greater facilities for the 
business. The factory is splendidly equipped with numerous 
labour-saving appliances, and the most up-to-date weighing and 
packing machinery is installed, which arouses wonder and 
admiration from every one who is privileged to see it. The 
latest figures published at the time of writing give the total annual 
sales of tea to be 21,000,000 Ibs. 




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Silvertown Mill and Factories. 



CHIS bird's-eye view is inserted for the purpose of showing 
the relative positions of the Flour Mill, Productive, and 
Soap Works. Other plates, which will be found in their places, 
give the separate buildings with a brief account of the particular 
work carried on. 



Bristol Depot. 



CHE architectural style of this building is a free treatment 
of English Eenaissance. Due attention has been given to the 
provision of light and air at every portion of the premises, 
including the basement. It is situated in the most central part of 
the city, the Floating Harbour forming the boundary on one side, 
thus bringing water communication direct to the building. An 
area of about 2,231 square yards is occupied, consisting of 
basement and six floors. 

The total height of the building from the street to the ridge 
of the roof is 86 feet; to clock tower top, 130 feet. The present 
floor space is about 100,000 square feet, ultimately to be increased 
to 150,000 square feet. 

The foundations and basement for extension portion are 
completed, and ready for the superstructure. 

The building has a commanding entrance from the Quay, 
surmounted by sculptural figures, illustrating two of the local 
industries mining and agriculture and is fitted with electrically- 
driven passenger lift running through the well-hole, which gives 
rapid means of access to every floor. Similar hoists communicate 
direct with all the departments, i.e., grocery, drapery, boots, 
furnishing, ready-mades and woollen cloth, and grocery sundry 
packing. 

The internal structure is fire resisting, the columns being of 
iron and the floor of steel girders, filled in with cement concrete 
and covered with pine flooring. 

The power and light is electrical. Heat is by low-pressure hot 
water apparatus, radiators being fixed in the various rooms. 

Every precaution has been taken against fire, the building 
being fitted throughout with an installation of automatic fire 
sprinklers of the "Grinnell" pattern. 

A complete system of telephones is installed for communication 
between all departments. 




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Brislington Butter Factory. 



CHIS factory has been erected at Brislington, Somersetshire, 
with the primary object, not of producing butter itself, but 
to blend and pack the butter obtained from various sources to 
meet the requirements of numerous Societies. We distinguish 
such blending places as "factories" as against "creameries" 
where the butter is actually produced straight from the cream. 
It is a distinction worth noting, as the two terms are often 
confused, but are not in any way synonymous. 

Business commenced in June, 1904, when the trade for the 
half year was 12,000. The sales have steadily increased, and 
the trade for the half year ended June, 1910, totalled almost 
82,000. 

The productions of the factory have met with the approval 
of Societies to such an extent that during the past twelve months 
the increasing demand has necessitated the duplicating of plant 
and buildings, which are now nearing completion. With these 
additions the factory will have far greater facilities to cope with 
the increasing output. 

The motive power is different to that usually employed in 
butter factories, the various machines being driven by electric 
motors. The capacity of the factory when completed will be 
about 60 tons per week. 



Cardiff Depot. 



CHE building, which faces Bute Terrace and Mary Ann Street, 
was erected by the Building Department, London Branch, 
from the designs of our architect at Balloon Street. It consists 
of basement, ground, first, second, third, and fourth floors. The 
basement floor is 7ft. below pavement level, and the ground floor 
is 12ft. high, the walls being built with ivory white-glazed bricks. 
The floor space is about 110ft. by 44ft. On the first floor are the 
saleroom, general offices, manager's office, and the usual lavatory 
accommodation. Part of the third floor is used for departmental 
showrooms, and the fourth floor is occupied by the Drapery 
Department. The main staircase, which runs from the basement 
to the top floor, is surmounted by a tower about 14ft. high, and 
flag staff. The building is fitted up with electric light, the 
supply being taken from the Corporation mains. The heating 
arrangements are carried out by hot-water pipes and radiators 
situated at convenient points. 




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Northampton Depot. 

CHE front part of the larger building was built in 1897 by 
the C.W.S.'s own Building Department, and afterwards 
extended to meet the increased trade. It is used for the 
distribution of groceries to the small Societies in the district. 
(Previously two small rooms were occupied, which were opened 
in October, 1890, for use as a saleroom only.) There is also 
a large General Office, some of the clerks being engaged wholly 
in audit work, in the supervision of Societies' accounts. 

The smaller building is used as a bacon warehouse, containing 
smoke stoves. There is a large trade done in Irish and Danish 
sides (smoked and plain), cured in our own slaughteries, and 
smoked on the premises ; also a considerable quantity of American 
bacon is sold, consisting of Cumberland cuts, bellies, hams, also 
smoked and plain rolls. The rolling is done on the premises, and 
the bacon is bought principally direct through our New York 
house. 

The Saleroom, or Depot, is situated about 100 yards from the 
Town Hall, and the same distance from the Midland Eailway 
Station, and stands midway between the two points. 

The district covered by the Depot is Northamptonshire and 
Huntingdonshire; also part of Warwickshire, Bedfordshire, 
Buckinghamshire, Oxfordshire, and Cambridgeshire. 



Nottingham Saleroom. 



CHIS Saleroom is situated in Friar Lane, a thoroughfare leading 
from the Market Place to the Castle. It will be obvious to 
the reader from the first glance at the illustration that this 
ecclesiastical-looking building was not originally intended for a 
saleroom. Still, its interior provides the C.\V.S. with an ideal 
sale and sample room. 

The building was previously a Congregational Chapel, supported 
mainly by well-to-do people, but these gradually migrated to the 
suburbs, leaving the services only meagrely attended. 

The building was offered for sale and was purchased by the 
C.W.S. in 1899. The change necessitated many internal 
alterations; the organ, pulpit, pews, &c., were all removed. 

On entering, there is a clear floor space of 48ft. by 42ft. The 
ground floor is occupied by the grocery and grocery productive 
departments, and a representative display of samples is tastefully 
arranged on counters and tables, while handsome showcases are 
placed throughout. What was originally the vestry is now the 
manager's office. 

A wide staircase leads to the gallery which completely encircles 
the room. This is occupied by the drapery, woollens, boots, 
furnishing, and crockery departments. The millinery and mantles 
have a special room on the ground floor at the rear of the building 




Nottingham Saleroom; Friar Lane. 







Birmingham Saleroom : 16, Pershore Street. 



Birmingham Saleroom and Cycle Depot. 



CHE handsome block of buildings seen in the illustration have 
been completed since the last issue of the "Annual." 
Previously the premises at Birmingham consisted of only the 
two-storeyed building seen on the left-hand side of the illustration, 
and was used solely for saleroom purposes, the ground floor being 
occupied by the Grocery Saleroom, the room above having to 
suffice for all other departments. It had long been felt to be 
an impossibility to make a display in the limited room at the 
disposal of the drapery and allied departments, so on the decision 
of the Committee to form a Cycle Depot at Birmingham it was 
decided to take in the two blocks of premises adjacent, which were 
already in the possession of the C.W.S., and erect a building which 
would give more saleroom space, and also could be utilised for a 
Cycle Depot. Operations were commenced, and resulted in the 
building seen on the opposite page. The premises have a fine 
frontage on Pershore Street, and are well within five minutes' walk 
from New Street Station. The older portion of the building is 
now used for Grocery Sale and Sample Room on the ground floor, 
and the upper floor is the Showroom for the Boots, Furnishing, 
Hardware, and Crockery Departments. In the new buildings the 
whole of the first floor is occupied by the drapery and allied 
departments, and gives plenty of room for a grand display. The 
Cycle Department occupies the basement and upper room as 
warehouses, the ground floor being used for offices and showrooms. 
The Grocery Department and Cycle Depot are open for business 
every day. 



Huddersfield Saleroom. 



CHIS Saleroom was first originated in 1885. Business was 
commenced in the Boardroom of the Industrial Society. 
A room in Lion Arcade was taken a little later, and samples of 
grocery were first shown; eventually the boots and shoes and 
drapery representatives commenced to attend every two months, 
and another room adjoining was taken. After many years of 
growing business it was removed to much larger premises in 
1898, at 4, Railway Street, where we occupied three floors 
the ground floor for office, and first floor for grocery, drapery, and 
boots; second floor for crockery, mantles, and furnishing. The 
drapery and boots representatives, owing to increasing trade, now 
attended weekly, and these premises soon began to show signs 
of being too small for the business. 

In 1904 the Huddersfield Brush Factory was taken over, and 
in 1906 the business was transferred to the Leeds Brush Factory. 
The premises were then reconstructed and converted into the 
present saleroom. These premises were opened for business in 
October, 1907, and consist of three floors and basement. 

The basement is utilised for washing hams and storing empties ; 
on the ground floor are the manager's office and warehouse, where 
a stock of hams, cheese, bacon, potatoes, onions, and green 
fruit are kept. The grocery saleroom is also on this flat. The 
first floor is occupied by boots and shoes, ready-mades, furnishing, 
crockery, and brushes; the second floor, which is a well-lighted 
room, being lighted from the roof, is used for drapery, mantles, 
and millinery. 

There is a smokeroom ; also an electric hoist and electric 
lights throughout. The trade has increased considerably since 
occupying these premises. 




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Limerick Depot* 

CHIS Depot was established in 1869 for the purchase of butter. 
It has a frontage in Mulgrave Street of twenty yards, 
comprising the offices, which consist of the manager's, general, 
typists', engineers, and shipping office. The total staff at the 
Depot is twenty. 

The store is divided, one portion being used as a butter store, 
where all butter is received, graded, coopered, &c., as many as 
80,000 packages passing through in the year, the value being 
about 300,000. 

Another part of the store is occupied by the cold storage 
chambers, the inner chamber being reserved for the C.W.S. 
Societies. The outer chamber is utilised in a general way in 
connection with the butter arriving at the Depot, and in here, 
during the warm weather, this is placed to give it the desired 
firmness before shipping. The capacity of both chambers is 250 
tons. The dimension of store and chambers together is 40 by 
20 yards. 

The third portion of the store is taken up with a testing room 
and fitters' shop. In the former is tested as many as 15,000 
samples per annum of milk received at the creameries under the 
control of this Depot. Here also are tested samples of all butters 
received, to ascertain the amount of moisture. About 3,000 
samples are taken yearly. 

At the rear of the stores is the engine-room, where a 12-horse 
power gas engine is erected, the gas for same being supplied by 
our own gas suction plant. 

Here is also a refrigerating machine (Halls') in connection with 
the cold chamber. A dynamo is also erected, and the offices and 
stores are lighted with our own electric light. 



Armagh Depot. 



SITUATED in the midst of the finest agricultural district in 
Ireland, it is also the largest egg distributing centre in the 
movement. On the premises eighty large concrete tanks have 
been laid down for the purpose of preserving eggs in pickle for the 
winter requirements of Societies, the accommodation providing for 
over 4,000,000 eggs. 

There are also large box-making departments, in which all 
the packages required for butter and eggs are made. 

Large quantities of butter are manufactured at the Depot, 
which is fitted up with a large refrigerating plant and cold stores 
in connection with the extensive butter trade carried on. 

The Depot occupies a unique position for the shipment of 
large quantities of fruit, the district being the largest fruit-raising 
centre in Ireland. 

It also supplies Societies with large quantities of poultry for 
their Christmas requirements. 

The operations of the Depot extend all over the North and 
West of Ireland. 

The premises are very extensive, covering an area of 25,000 
square feet, of which two-thirds are under cover, and are lighted 
with electricity throughout. 




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Tralee Egg and Butter Depot, 

CHE buildings in the foreground of plate comprise property on 
rental offices and boxmaking department. At the left are 
the creamery and butter blending factory. The long building at 
the rear is occupied by power house, fitter's shop, &c. The 
building in the centre of the block contains butter cellars and 
roll room, with timber drying, &c., lofts overhead. The vacant 
space between these two latter groups is now mainly occupied by 
new cold stores and suction gas plant recently erected. The larger 
group of buildings at right of illustration comprises cooperage at 
rear, store lofts in centre, and egg pickling department. There 
is also land available for purposes of extension, &c. , at the rear 
of the buildings shown of at least equal area to that already built 
on. Most of the erections are fairly recent, as the property was 
purchased in 1896. The original Depot opened in 1874, now 
exclusively used for the purchase and packing of eggs, is at the 
other side of Pembroke Street fronting the premises illustrated, 
and is not shown in plate. In the background of illustration 
the position of Tralee Bacon Factory is indicated, and the 
boundaries of both premises are practically contiguous. 



Tralee Bacon Factory. 

CHIS factory, which is about two minutes' walk from the 
railway station, is mainly constructed of local sandstone, 
and in design is practically a one-storeyed building. 

It was originally equipped to handle about 500 pigs weekly, 
but, as this quantity proved totally inadequate to supply the 
requirements of Societies, who were quick to recognise the 
excellence of the Wheatsheaf brand of Tralee bacon, lard, and 
sausages, some slight structural alterations had to be made in the 
year 1907, and 1,000 pigs weekly can now be dealt with by the 
various departments. 

The pigs, which are mostly procured in the Kerry district, 
are driven in batches into the sticking-pen. They are there 
shackled by one of the hind legs, hoisted on to a running bar, 
and killed. They are next plunged into the scalding tank, and 
pass on from that to the scuttling table, where most of the hair 
is removed, the balance disappearing during the short time they 
are exposed to the extreme heat of the singeing furnace. They 
next get a cold bath, and are again raised to the running bars, 
where they are scraped quite clean, disembowelled, weighed, 
removed to chill-room, and finally to the curing-cellars, where 
they remain for about twelve days. They next reach the packing 
department, and are shipped from there in four, five, and six-side 
bales to suit the requirements of the various districts. 

The lard, sausage meat, &c., are all dealt with in their 
respective departments, and from this, and the short foregoing 
description of the factory, the careful reader will observe that 
the "squeal" is the only item which, up to the time of going 
to press, has not proved of marketable value. 




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Bunkay Bridge Creamery. 



CHIS creamery is a fair type of the up-to-date Irish creamery. 
It has one auxiliary, the latter receiving and separating 
only, and forwarding the cream to Bunkay for churning. 

Bunkay has about 70 suppliers and Killoscully (the auxiliary) 
about 75, and the average daily supply to both is about 2,500 
gallons. The milk supply for the year would be about 600,000 
gallons, value 10,000, and weight of butter produced about 75 
tons. The number of cows owned by suppliers, 1,200. 

The building is solid masonry, and the dimensions about 30 
by 15 yards, and contains engine-room, milk receiving platform, 
dairy, creamery-room, storeroom, milk delivery platform, and 
office. The total staff at both places is 10. 

Milk is received twice daily in summer, and every second day 
in winter. In the dairy are two Alfa separators, which have 
bowls revolving at a speed of 6,000 per minute, the centrifugal 
force separating cream from milk. These separators skim 660 
gallons each in an hour. It takes about 2^ gallons of milk to 
lib. of butter. After the milk is received it is weighed, and 
a sample of each party's supply is tested with milk tester and 
paid for according to the amount of butter fat contained. A 3 per 
cent standard is the lowest limit. 

After weighing, separation takes place, and the cream is taken 
off into a cream vat, and the separated milk returned to suppliers. 
The cream is allowed to stand for 24 hours until it is ripened, 
and then 35 gallons churned at a time, which process takes 35 
minutes. The butter is washed, salted, packed, and railed to 
Limerick Depot. 



Biscuit, &c., Works, Crumpsall, Manchester* 



CHESE works enjoy the distinction of being the first productive 
enterprise of the C.W.S. The works had been the property 
of private manufacturers, but were purchased by the Wholesale 
Society in January, 1873. 

It was proposed to produce biscuits, sweets, jam, soap, and 
tobacco, but the latter commodity had to wait for many years. 
The total value of the productions for the year ending October, 
1874, was 12,632, with a profit of 252. Not twenty employes 
were then occupied, and for the sake of comparison we note that 
in 1909 the output reached 183,390, with profits 18,708 and 
employes 505. 

Scarcely a corner remains of the original buildings ; additional 
ground has been purchased from time to time and covered with 
substantial buildings, spacious and airy, in every respect 
constituting a model factory. 

At the present time the works are manufacturing biscuits, 
sweets, cakes, and grocers' sundries. Jam and soap have 
demanded separate premises for several years. 

Over 200 varieties of biscuits are made at Crumpsall, and 
fresh designs and flavours are constantly being introduced. It is 
almost needless to say that scrupulous care is exercised in the 
selection of ingredients, in the manufacture, and in every process 
involved. The girls are provided with overalls and caps, frequently 
renewed. 

In the cake bakery fifteen large ovens are occupied in turning 
out huge quantities of toothsome cakes, from the plain currant loaf 
to bridecakes of rich delight. 

Boiled sweets have a department to themselves. Here, again, 
a visitor would be convinced of the purity of Crumpsall products. 
He would see kegs of pure butter, cans of new milk, bags of cane 
sugar, essences of flavour harmless, and of the best quality. 

In the Drugs and Drysaltery Department are made and packed 
such articles as baking powder, blancmange powder, custard and 
egg powders, &c., &c. 

Last, but not least, we have at Crumpsall the only biscuit 
factory in England working an eight-hour day. 




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Middleton Junction Preserve Works, 



CHE C.W.S. first began to make jams and marmalade at 
Crumpsall Works in 1888. The department succeeded so 
well that it was formed into a separate branch of manufacture, and 
was housed in the factory which the C.W.S. built on ground 
acquired at Middleton Junction. In June, 1896, with the fruit 
season of that year in view, work was commenced, and some 3,000 
tons of jam were made in the first twelve months. Several 
extensions have been added, and in 1909 the removal of the pickle 
and sauce department to the adjacent vinegar brewery secured 
the whole of the original building to the manufacture of jams, 
marmalade, mincemeat, and peel. There is also a good trade in 
tinned fruits and potted fish and meats. At the present time the 
yearly output of jams and marmalade exceeds 7,000 tons. The 
permanent staff here consists of 600 employes, but this is 
increased during the season by four or five hundred workers 
engaged in picking and sorting fruit. 

The works are admirably placed for dealing expeditiously with 
the traffic, being close to the main line of the Lancashire and 
Yorkshire Eailway, to which there is direct communication by 
sidings. In July and August it is no uncommon event for two or 
three train loads of twenty wagons each to arrive at the works. 
Considerable quantities of the fruit come from the C.W.S. fruit 
farms at Roden and Harden and their Depot at Wisbech. 

The marmalade trade consumes five or six hundred tons of 
Seville oranges, which are bought direct by the C.W.S., and 
mainly shipped by their own Depot at Denia in Spain. 

In the other departments of the factory, i.e., those devoted 
to the production of candied peel, mincemeat, tinned fruit, and 
potted meat, there is the same careful supervision of detail that 
ensures the purity and excellence of the comestibles sold by the 
C.W.S. 



Vinegar Brewery and Pickle Factory, 
Middleton Junction. 

EXTEEMES met in the C.W.S. Jam Works at Middleton 
Junction for many years, as both preserves and pickles were 
there manufactured. When, however, the Committee decided to 
erect a vinegar brewery, it was obvious that pickles would properly 
form an adjunct thereto. The brewery is of the very latest 
type, and contains a complete equipment of plant of the most 
approved type for the production of a high-class vinegar. The 
provision made for storage is convincing proof that the brewery 
will prove equal to the demand for some years to come; for 
instance, the maturing vats in one room alone will contain 
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Wisbech Fruit Depot. 

CHE Wisbech Fruit Depot is an unpretentious building, but 
forms an important link between the agricultural industry 
of the Eastern Counties and the C.W.S., acting as a collecting 
and distributing station for fruit and vegetables grown so 
abundantly in this locality. The Depot was first started in 
connection with the purchases of potatoes, in which a large 
business is done, while vegetables for pickling are despatched to 
Middleton, Silvertown, and Pelaw factories. In the winter months 
employment is given to some seventy women at pea picking in 
connection with the dried-pea trade. During the summer, daily 
consignments of fruit are received from the fruit growers in the 
neighbourhood, the bulk of this being immediately despatched to 
the Middleton Preserve Works for jam. An increasing trade 
with the C.W.S. is that of canned fruits, and in order to preserve 
the strawberries, raspberries, &c., while absolutely fresh, the fruit 
is heated in retorts and canned the same day that it arrives from 
the farmers, and is afterwards sent by rail to Middleton, where 
it is labelled and distributed. Green fruit is also collected and 
despatched to the various warehouses of the C.W.S., and also 
to the Scottish Wholesale Society. 

The building is 133 feet long by 30 feet wide, but the site 
provides ample room for extension as the business develops. 
The Depot is well situated for the ready despatch of produce, the 
railway siding in connection wth the Great Eastern Eailway giving 
convenient access to all the distributive centres and productive 
works. 



Wheatsheaf Boot and Shoe Works, Leicester. 



CHE same year that witnessed the purchase of CrumpsalJ 
Works for the production of luxuries also saw the C.W.S. 
established as boot manufacturers. This action was not taken 
without considerable opposition from a section of Co-operators, 
who maintained that the function of the C.W.S. should be solely 
distributive. The results after thirty-seven years' working are 
the best comment on the wisdom of the decision then made. 

The total profit realised by the Leicester Works up to June, 
1910, was 155,831, and the sum devoted in interest and 
depreciation was 210,488. 

The factory purchased in 1873 was in the west end of the 
town, in Duns Lane, but the premises early proved inadequate 
for the trade, and extensions were opened in 1876 and again in 
1884. 

However, the business continued to grow with such rapidity 
that in December, 1889, the delegates were asked to sanction the 
purchase of six acres of land on which to erect a modern and 
capacious factory. A large majority decided in the affirmative, 
and on November 4th, 1891, the new factory Wheatsheaf Works 
was opened. Covering something like two acres of ground, the 
building, viewed from the Midland Railway main line, presents 
a striking appearance, and is by far the largest in the kingdom. A 
glance at the illustration will show the general plan of construction, 
' the principal feature of which is the main room occupying the 
centre of the building, roofed with iron and glass, the actual area 
of which is 6,600 square yards. 

In every department may be seen the most ingenious and 
modern machines invented for the boot and shoe trade, and the 
management is constantly on the alert for any improvement in 
this direction that can possibly add to the efficiency of the works. 
How extensively machinery enters into boot production may be 
gathered from the fact that there is not a department into which 
it has not been introduced. As a hint to Co-operators who do 
not insist on getting Wheatsheaf boots or shoes, it may be 
mentioned that the factory is capable of turning out 50,000 pairs 
weekly, instead of 32,000, which quantity represents the present 
normal average demand. 




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Leicester (Duns Lane) Boot and Shoe Works, 



CHE factory, which was purchased and opened by the C.W.S. 
in 1873, is of five storeys, and has a floor space of over 
10,000 square feet. It is triangular in shape, with one of the 
long sides of the triangle fronting Duns Lane. The leather is 
first dealt with on the top floor, where are the clicking, skiving, 
and machinery departments. Shoes, slippers, and "nursery 
goods" are the specialities, a large quantity of "enamel leather" 
being used in the latter. For the carpet slippers remnants 
from the C.W.S. Furnishing Departments are requisitioned, and 
various cotton materials imitating felt and velvety cloths are in 
demand. In brief, every kind of shoe and slipper is turned out, 
from the canvas shoes that suggest holidays, the open air, and 
health, to "ward shoes," with rubber heels, designed for nurses 
amongst beds of sickness. 






Enderby Boot and Shoe Works. 



ENDEEBY is some four and a half miles from Leicester, and 
rather less across country from the Wheatsheaf Works. 
The route is across the green vale of the Soar, past the pretty 
Aylestone Church, where Dorothy Vernon was married after the 
famous elopement from Haddon Hall, in Derbyshire, and thence 
up gently-sloping ground to the large, but clean and quiet, village 
of Enderby. There are thatched cottages and a thirteenth-century 
church, recently restored, and at least one little street of red-brick 
houses, wherein is the C.W.S. factory. 

In the appearance of the building outside there is nothing 
remarkable, and inside one finds machinery similar to that at the 
Wheatsheaf Works. Along the street runs a two-storey building, 
an extension of which is almost complete at the time of writing ; 
behind it is a one-storey room with iron and glass roof. On the 
ground floor of the first is an office, with machinists employed 
above, and the second is alive with men stamping soles, riveting, 
scouring, and so on. The factory is devoted to the manufacture 
of strong riveted boots for women and girls. 




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Heckmondwike Boot, Shoe, and 
Currying Works. 

IN the West Eiding of Yorkshire, in the heart of the industrial 
area of the broad acres, lies the small factory centre of 
Heckmondwike, and here is situated the substantial structure 
above-named. The factory is in two portions, the older acquired 
in 1880 forming one-half of a square, and the newer erected in 
1896 making a square within the angle of the old. 

Currying, first begun by the C.W.S. in 1887, is done, in the 
older portion. Before being exported the hides are sun dried, shorn 
of hair, purified, softened, and partially tanned. On reaching the 
Heckmondwike Works the hides undergo a long series of operations 
trimming, soaking, softening, shaving, splitting, tanning, 
scouring, graining, &c., &c. all performed with characteristic 
thoroughness. 

The newer building is devoted to boot making, heavy work 
being the speciality. Without pursuing our "leather hunting" 
through the various processes, in which fifty different machines 
perform as many different operations, a visit to the sample 
showroom reveals a remarkable collection of footwear. Newcastle 
colliers, Welsh miners, farmers, policemen, carters, quarrymen, 
and navvies are all catered for, and the lighter but none the less 
wear-resisting boots for healthy and restless school children are 
turned out. 

Some 400 persons are normally employed, and these enjoy, 
in addition to the trade union standard of hours, rates of pay 
that are slightly above those paid in the district. 



Rushden Boot and Shoe Works. 



NORTHAMPTON, fifteen miles from Kushden, was noted for 
the boot trade in very ancient times, and although Leicester 
and other towns have established themselves as powerful rivals, 
still Northamptonshire has a reputation as producer of men's boots, 
particularly of a good medium quality. For some considerable 
time supplies had been drawn from the district by the C.W.S., 
and when the trade justified the venture a factory was purchased 
and work commenced in March, 1900. Building operations 
were begun, and eventually this fine and spacious factory was 
completed. The old factory is now used only for offices and 
storerooms, the manufacturing being done on the two floors, each 
containing some 600 to 700 square yards, of the new works. 
Even these, by the way, were not constructed as they now are; 
there have been two extensions, but so neatly have the additions 
'been incorporated with the original premises that the whole has 
now the appearance of a single erection. The simplicity of the 
building favours a perfect organisation of work from start to 
finish. 




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Soap, Candle, Glycerine, Lard, and Starch 
Works, Warn. 

CHE group of factories at Irlam have not come together in any 
haphazard way, but because of certain features which 
distinguished them from most of the other C.W.S. productive 
enterprises. Here the soap, candle, starch, and lard factories are 
distinctly branches of chemical industry, in which the highest 
degree of specialised knowledge is required. 

Thirty-five years ago the C.W.S. bought a small factory 
originally occupied by candle factors and began to make soap. 
Progress was slow owing to prejudice on the part of Societies. 
For the first complete year of working, 1875, the sales were only 
8,900, and in ten years after this amount was not even doubled. 

The construction of the Manchester Ship Canal afforded a 
unique opportunity for the erection of a soap factory upon its 
banks, and the C.W.S. acquired thirteen acres of land at Irlam, 
eight miles from Manchester, and started erecting the works 
which were opened in October, 1895. A lay-by or quay was 
also constructed, thus enabling vessels to bring their cargoes 
direct to the doors of the factory. 

Every kind of soap is made at Irlam, for domestic and toilet 
purposes, disinfectant soaps, polishing soaps, and all under the 
constant supervision of practical chemists. 

The increased space available at Irlam offered sufficient 
accommodation for the additional manufacture of candles, starch, 
and lard refining, all of which products enjoy a constantly 
growing popularity among the constituent Societies. 



Soap Works, Silvertown, 



IN 1906 a proposal by certain soap firms to form a combination for 
trade purposes aroused strong feelings against the introduction 
of Trust methods into Great Britain. Co-operators were in a 
position, as soap makers, to defy the attack, and as a consequence 
of the agitation the demand for C.W.S. soap rose from an average 
of 250 tons weekly to 750 tons. 

It became impossible for the Irlam works to supply so great 
a quantity, and as soon as possible the Soap Works at Silvertown 
and Dunston were built. The memory of the public is proverbially 
short, and Co-operators are, as a section of the public, liable to 
the same weakness, and the increased trade has not been fully 
maintained. Still, the production of soap is much greater than 
might otherwise have been the case, for the output from the 
three works in the half year ended June, 1910, averaged 501 tons 
per week. 

The site of the building alongside the Thames affords facilities 
for the direct delivery of tallow, oils, &c., from barges to the 
works. On the other side of the buildings is the Great Eastern 
Eailway, with C.W.S. sidings running into the loading ways on 
either side, and a C.W.S. shunting engine to bring and take the 
trucks. All machinery at Silvertown is electrically driven, there 
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Soap Works, Dunston* 



OEIGINALLY it was intended to build the Newcastle District 
soap works on a larger stretch of ground at Pelaw, but 
eventually it became necessary to fall back upon the Dunston site. 
At Dunston, however, considerably less than an acre of land was 
available. The river, a road, and a railway, the C.W.S.'s own 
flour mill, and a ferry pier formed on all sides irremovable 
boundaries; but, in the end, a works has resulted which is 
extremely compact, and yet is light and roomy and pleasing 
within and without. 

The basement of the works a kind of modern crypt under 
the frame-room is level with the wharf. On the latter is an 
electric crane for hoisting out barrels of tallow or other materials 
coming by water. Liquids, such as tallow, after being melted 
in the basement, or the caustic solution, are pumped up from 
below to the pan-room (on the highest floor of the works), to which 
solid materials are taken by lifts. From there the materials 
descend in the course of manufacture to the ground floor, level 
with the trucks that run on a railway siding into the loading-way. 
It will be seen from this that neither time, space, nor power is 
wasted. 



Woollen Mills, Batlcy. 

CHE original mill was started in 1874 as a workers' Productive 
Society, which after a period of prosperity succumbed through 
bad trade, and in 1886 the concern was taken over by the C.W.S. 
Standing in the mill-yard, the original stone building can be seen 
almost embedded in the brick, for considerable extensions have 
been made to meet the increase of trade ; the new portions, with 
their ample provision for light and air, contrasting strongly with 
the antiquated ideas of forty years back. 

A constant effort is made to keep abreast of the changes of 
fashion, and to that end designers are continually engaged in 
producing new combinations and variations of pattern and colour. 




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Clothing Factory, Leeds, 

CHE manufacture of ready-made clothing was first begun by 
the C.W.S. in 1888 as a department of the Batley Mill. 
But it quickly outgrew the accommodation there, and in 1890 
the work was transferred to Leeds, the natural centre of the 
ready-made clothing trade. 

For the last fourteen years the factory has been working on 
the 48-hour week. Like all who have to do with the tailoring 
trade the management has to contend with seasons, but in 
accordance with Co-operative principles everything is done to 
anticipate and regulate the work. As evidence of the satisfactory 
conditions obtaining in the factory, it may be stated that during 
the twenty years the factory has been running no one has willingly 
quitted the C.W.S. to seek another employer. 



Leeds Brush and Mat Works, 



CHE C.W.S. first began to make brushes in connection with 
the Furnishing Department at the London Branch. In 
1904 the industry, for various reasons, was removed to Leeds 
and reorganised. About the same time the Co-operative Brush 
Society in Huddersfield was taken over, and later was incorporated 
with the Leeds factory. First situated at the Mint, Holbeck, the 
works were afterwards removed to Hunslet, on the south side 
of the city, where there is plenty of room for expansion. Fostered 
under careful management, the factory has made rapid headway, 
and it now claims to be the most up to date of its kind in the 
country. 

The housewife's brush, though not an aid to the highest 
artistic expression, is a homely and useful article, and all the 
quarters of the globe are under contribution to the manufacturers 
of the various kinds. Beech is the chief wood, but chestnut, lime, 
alder, sycamore, and Swedish silver birch are also used. Bristle, 
in addition to the home supply, comes to us from France, 
Germany, Poland, Roumania, Russia, Siberia, and China; bass 
is produced chiefly in Brazil and Africa, and bassine in Ceylon. 
Besides these two materials others fibres are used Mexican 
whisk, French whisk, Italian sedge, and cocoanut fibre. Both 
by hand and machine these materials are manipulated until they 
assume the various forms of bass brooms, banisters, shoe, 
blacklead, and other brush shapes. 

Mats are also made here. Woven of cocoanut fibre or yarn, 
the manufacture has hitherto been done by hand, but after eighteen 
months' experimenting a practical loom has been installed which 
will enable the factory the better to compete with the Belgian 
gaol-made article. Whilst having the virtual monopoly of this 
contrivance, it is necessary to remember that the aims and results 
of collective ownership are altogether different to those of individual 
proprietorship. 

Notwithstanding Continental competition, made severe by 
means of cheap labour, the 200 employes are paid union wages 
indeed, the women machine workers are remunerated at higher 
rates than are paid in the outside trade. 




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Luton Cocoa and Chocolate Works. 



IN September, 1902, this new industry was established in Luton 
by the opening of a factory by the Joint Committee of the 
English and Scottish Wholesale Societies. The manufacture of 
cocoa and chocolate, however, had been carried on by the two 
Societies in connection with the Tea Department at Leman 
Street, London, since November, 1887. Thus at the time it was 
taken from Whitechapel into the country the business was in its 
fifteenth year. The reasons of removal, will be easily understood. 
On one hand, in London, a congested district with high rates 
and high values generally ; on the other, at the edge of Luton, 
open country, a dry, chalk subsoil, and economies all round. 
Hence the present factory at Luton. 

The building stands nearly 400 feet above the sea level, and 
commands a view of the greater part of the town and the 
Chiltern Hills beyond. It is of two storeys, with a basement cut 
in the chalk. At the back runs the Great Northern branch line 
from the main line at Hatfield to Dunstable. 

Here one finds all the essentials for a pure food product in 
a light, spacious factory, equipped with the best machinery for 
making a range of cocoas equal to any other make, British or 
foreign. 

All the girls, and there are a great number, are attired in 
scrupulously clean dresses and caps provided by the C.W.S. 
Considerable extensions have been made, but there is still room for 
additional buildings when the loyalty of Co-operators to their 
own cocoas shall warrant their erection. 



Flour Mills, Dunston. 

CHE question of flour milling by the C.W.S. was first discussed 
in 1883, as the quantity of flour consumed in the Newcastle 
district was then held to justify such a venture. Finally, it was 
decided in 1886 to proceed, and the site purchased at Dunston-on- 
Tyne. Although many obstacles hindered the progress of the 
work, it went steadily forward, and on April 18th, 1891, the 
mills were opened. 

The building containing the flour milling machinery is situate 
in the background of the view, and the new circular grain silos 
are close to the river front, while to the immediate right is to be 
seen the building containing the wheat cleaning, &c., machinery. 
The mills are divided into three distinct plants, giving a total 
milling capacity of about 75 sacks of flour per hour. The circular 
grain silos have a storage capacity of 15,000 tons of wheat, and 
vessels come direct alongside the premises, where the wheat is. 
'discharged by means of powerful ship-elevators., Along the side 
of the premises opposite to the river is the railway siding with 
three sets of railway lines, giving facilities for loading a train 
consisting of 35 wagons. The whole of the machinery is driven 
by electric power. 




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Flour Mill, Silvertown. 



ILVERTOWN" is a suggestive name, but it, must be confessed 
that, unless it is the broad Thames by moonlight, or coin 
of the realm in the hands of its workers, there is in the place 
no hint of silver. History is equally barren. At no idyllic period 
had this Thames-side stretch any special connection with the 
lustrous metal. As a prosaic matter of fact the name was formed 
in recent times by the simple addition of "town" to the patronymic 
of the founder of a huge firm of telegraph cable and rubber 
manufacturers. Beyond the Isle of Dogs, between the river and 
the privately-owned Vict6ria and Albert Docks, there is a 
railway-traversed, factory-lined strip of shore, and that is 
Silvertown. If there exists anywhere a citadel of private enterprise 
it is here. Yet, with the C.W.S. Flour Mill, Grocery Productive 
Factory, and new Soap Works, there is now to be found on this 
river bank a Co-operative settlement. 

\Yhen the demand arose for a Flour Mill in the South it 
was this position, full on the Thames, with railway and road in 
the rear, that induced the C.W.S. Committee to purchase five acres 
of freehold land at Silvertown. If we remember how many of the 
large Societies in the South of England are in towns situated on 
tidal waters, we shall see that, apart from the facilities for 
receiving sea-borne wheat, the water communication has for the 
Silvertown Mill an especial value. To build, however, on the light 
gravel of the river bank was not a simple matter. Sixty five-foot 
cylinders, in 300 six-foot sections, had to be sunk through the 
surface drift and filled in with concrete. On this solid foundation 
the mill was erected by the C.W.S. Building Department, London. 
The Great Eastern Railway added a siding communicating vid 
Stratford with the great main lines, and on June 20th, 1900, the 
mill was formally opened. Six hundred delegates from all parts 
of the country witnessed the ceremony and afterwards inspected 
the mill. 

At the start the capacity of the machinery was 12 sacks of 
2801bs. each per hour. It is now 50 sacks per hour. 

The Silvertown output rose from 1,500 sacks weekly at the 
start to over 7,000, and to supply the distant and special 
constituencies of South Wales and the West a new mill became 
necessary. For this purpose a site was secured at Avonmouth, the 
port which is being energetically developed by the Corporation of 
Bristol, and Western Co-operators now have in their midst a mill 
of which they should be as proud as they already are of the 
C.W.S. Bristol Depot. 



The Sun Mills, Manchester, 

WE need not dwell here on the interest taken by the 
Co-operative movement and the C.W.S. in flour milling, 
since the importance of bread to the workers as an article of 
consumption is obvious. The poor people of Hull who, in 1795, 
built a Co-operative Corn Mill to save themselves from highly- 
priced and adulterated flour, began a series of reforms which to-day 
reach a culminating point in the establishment of the C.W.S. as 
the greatest milling firm in England, with a capacity of over 
41,000 sacks per week from its five mills at Manchester, Oldham, 
Dunston, Silvertown, and Avonmouth. 

The C.W.S. Directors, when looking for a suitable site for 
a large mill for the Manchester district, were fortunate enough to 
secure the Sun Mill in 1906, which had only just been built, and 
was fully equipped with perfectly new machinery of the latest 
type. The mill is on the Ship Canal at Trafford Wharf, and 
adjoins the C.W.S. Transport Shed and Bacon Warehouse, so that 
we have the triple advantage of perfect transport facilities, 
proximity to Balloon Street, and increased convenience for 
extension by having all our land in one block. 

The mill buildings consist of two oblong blocks parallel with 
the canal and connected with it by a bridge running across the 
roadway from the grain elevator and enclosing the band conveyors. 
The offices are situated in a separate block. The elevator has 21 
feet of water alongside. At present the wheat comes in large 
barges or flats up to 200 tons, and the elevator sucks it up at the 
rate of 60 tons per hour, passes it through a ton weighing machine 
and on to a 30-inch travelling band, which runs it into the silos or 
granary. A 40-ton bulk wagon also delivers wheat from the 
Ship Canal elevator and discharges it by a travelling band. The 
first block of buildings on the canal front contains a large 
provender mill which deals with grain, cake, and feeding stuffs for 
cattle and horses. Next beyond the entrance to the yard comes a 
huge block containing the warehouse and covered loading ways for 
rail, motor, and horse traction, and in the further half the wheat 
silos, capable of storing over 6,000 tons. Behind is the engine- 
house with two sets of inverted vertical triple expansion engines 
for the flour mill. 







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The Star Mill, Oldham. 



CHE Star Mill at Oldham, which was founded in 1868, was 
started by the two great Societies in the town to supply their 
own needs and those of a few neighbouring Societies. The Joint 
Committee that drew up the rules met on the banks of the 
Sheepwashes Brook to sign them, and, having no table at hand, 
used the broad back of one John Hilditch in the emergency. 

Up to 1883 the flour was made by the old-fashioned millstones, 
but a roller plant was then put in, and has since been remodelled 
on several occasions to keep it abreast of the times. Stones are 
still used in the mill to grind barley, beans, peas, &c., and also to 
make a special quality of wholemeal flour which is highly 
recommended. It is ground direct from the wheat, and is in no 
way interfered with except that the large bran is sifted out. Other 
items in the general plant are a "three-high" maize mill for 
producing Indian meal, and rollers for crushing oats, maize, &c. 

In 1889, just when half the mill had been remodelled and 
refitted with machinery, and work was about to start on the other 
half, a disastrous fire occurred, which totally destroyed both the 
mill and warehouse. 

Although the mill was fully insured, owing to the stocks of 
flour being higher than the average there was a loss from the 
fire of 3,500. The present buildings were erected in 1890, and 
the new mill was entirely fitted by the well-known firm of milling 
engineers, Messrs. Robinson (of Eochdale). The plant has had 
improvements added as they came out during the last eighteen 
years, and has been kept in a highly efficient state. The capacity 
of the mill is 32 sacks of 2801bs. each per hour. 

The wheat is conveyed to the mill by wagons from the railway 
yard just across the road, and the flour and other products are 
removed by the Crumpsall motor lurry, Societies' own carts, or 
the mill lurries to the railway goods yard. Although not enjoying 
the quite exceptional advantages of the Sun Mill, where we have 
road, rail, and water at the door, the Star Mill has the best facilities 
of any inland mill we are aware of. Furthermore, as the best 
customers the mill possesses are the two great distributive 
Societies that first started it and held the controlling interest in 
it until the C.W.S. took it over in 1906, the apparent disadvantage 
of the position practically vanishes. 



Flour Mill, Avonmouth. 



CHIS fine mill, formally opened on April 27th, 1910, stands 
on some three acres of land leased from the Bristol 
Corporation, and adjoins the Corporation granary and warehouse. 
The value of the situation of the mill is almost immediately 
obvious. A network of Midland and Great Western railway lines 
surrounds it ; the grey ferro-concrete granary stands besides it ; and 
the deep dock is at hand from which the great Australian and 
Canadian wheatships, laden with their thousands of quarters, can 
discharge direct into the mill silos. Further, only a few miles 
east, there is the fine C.W.S. Bristol Depot to attract the 
Southern and Western Societies' buyers; while the Welsh hills, 
rising so clearly beyond the Severn, tell how near one is by water 
to the South Wales ports and mining towns, with their growing 
hosts of Co-operators. Five thousand sacks per week is the 
capacity of this mill, and, granted a whole-hearted support from 
the Societies in the district, it should enjoy a successful future. 




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Productive Factory, Silvertown. 

A VISITOR approaching these premises from the station will 
observe before him the great flour mill fronting the river ; 
to the right the new soap works ; to the left, and close at 
hand, the confectionery and sundries works, a big, square, 
unpretentious pile, suggestive of work rather than show. The 
space shut in by the three blocks is largely devoted to C.W.S. 
siding accommodation, where a handsome Co-operative engine is' 
busy all the day. 

The Silvertown Grocery Productive Works, like most C.W.S. 
factories, has grown rapidly from small beginnings. Established 
in 1904, and opening out fresh departments from time to time, the 
need for extension was met by the commodious building which has 
recently been added to the original pile, partly on the site of the 
old boiler-house and engine-room which had been discarded in 
favour of electrical power from West Ham. 

The manufacture of confectionery of all kinds is carried on 
here. Boiled sugars, gums, fondants, and innumerable varieties 
in shape, colour, and flavour are turned out in ever-growing 
quantities. Other departments are occupied with the packing, in 
convenient sizes, of all kinds of groceries, such as Cremo oats, 
baking powder, spice, &c., &c. 

One of the branches of Silvertown trade which has received 
special and increasing attention during recent years is the seed 
department, 'which is in the hands of a thoroughly qualified expert, 
and provides reliable seeds of vegetables and flowers, to the 
general satisfaction of purchasers. 



The Broughton Factories. 



CHE manufacturers of furniture with sound material and 
well-paid trade union labour and in decent factories have to 
compete with goods made under wretched conditions, with sweated 
labour, and unfortunately it is not always easy to persuade a 
customer that cheapness must entail hardship. Undeterred by the 
vicissitudes of the trade, the C.W.S. has gone steadily forward 
in its policy of producing goods combining quality with fair 
treatment of workers, and by dint of much perseverance the 
Cabinet Factory, commenced in 1893, continues to make headway. 

In 1892 clothing was made in an unpretentious workroom in the 
vicinity of Balloon Street, but in 1897 this was transferred to the 
long, high building seen at the back. Here, in light and lofty 
workrooms, 550 to 600 workers are fully employed, with the 
exception of slight seasonal slackness. Amidst all the difficulties 
surrounding this trade the factory is making steady progress. 

The Mantle Department was, in 1896, commenced in a corner 
of the Shirt Factory, but after various changes was moved to the 
structure shown in the front bearing the Society's name. The 
loyalty of our lady members has increased to such an extent, 
however, that early next year further additions and extensions 
will have made it 2^- times its present size. Beginning operations 
with six employes, these now number 150, and their labours are 
chiefly confined to the bespoke trade. 

The rectangular building shown in the right foreground is 
devoted to the making of shirts, and was occupied in 1896, but 
'there have been many considerable extensions in the last nine 
years, including the addition of another storey. Enjoying the 
48-hour week, and paid piecework wages at a higher rate than 
is paid by outside firms, and without stoppages for needles, thread, 
&c., 400 workers are kept busily employed in meeting the 
demands of organised consumers. These remarks also apply to 
the Underclothing Factory, which is an extension to the right. 
At present 100 workers are employed. 

The motor garage is seen on the extreme left. The Traffic 
Department began the delivery of goods to Societies two years ago, 
and are specialising in the quick delivery of perishable goods and 
the direct conveyance of fragile goods to save handling and 
vibration. 

The timber stores and joiners' shop, and stonemasons' yard in 
connection with the Building Department, as well as the laundry, 
are also located at Broughton. 




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Desborough Corset Factory, 

CHE Corset Factory was originally a member of the Broughton 
group, and it began operations on October 20th, 1898. A few 
years sufficed to prove that at some time in the future larger 
premises would be required, and the attention of the Wholesale 
Committee was drawn to Desborough. The Northamptonshire 
township had a claim to be considered as a corset-making centre, 
and it made also a strong Co-operative appeal. The distributive 
Co-operative Society at Desborough, besides enrolling the greater 
number of the inhabitants, had attained a unique position. With 
the help of a loan secured from the C.W.S. it had purchased (in 
1898) a freehold estate of over 400 acres, carrying with it the 
local Manor House. Under 80 acres of this land a bed of iron 
ore, sufficiently valuable to recoup the Society for the whole first 
cost, was afterwards found. The Desborough Co-operators decided 
to work this themselves; and, under the circumstances, to find 
employment for the girls and women of the village, they were 
ready to offer the C.W.S. special terms. At the Quarterly 
Meetings in December, 1904, the Wholesale Committee obtained 
approval for a purchase of 7,556 square yards of building land, 
fronting on the Eothwell Eoad, Desborough; 500 square yards 
adjoining were afterwards bought. Meanwhile the existing 
Desborough Corset Manufacturing Society was taken over, and 
finally on July 3rd, 1905, the whole of the business was 
transferred to the fine new factory which by that time had been 
erected on the Eothwell Eoad site. 



Longsight Printing Works. 

WHEN the annual sales of the C.W.S. approached 10,000,000 
the question presented itself whether the demand for 
printing, books, and stationery consequent upon such a huge 
business could not be met by the Society itself. The question 
received an affirmative answer, and in 1895 work was begun in 
a small way in a warehouse that stood upon part of the site 
now covered by the Bank. The venture proved successful in so 
many ways that it was realised that the available accommodation 
would speedily prove inadequate. Building operations were then 
begun on a plot of land at Longsight, already owned by the 
C.W.S., and close to the tram route. The new works were ready 
in 1898, and the 100 employes then engaged had ample space 
for the performance of their duties. Now, in 1910, the staff 
exceeds 1,000, a fact that testifies eloquently to the progress of 
the works. In 1902 an extension to the works was made, and in 
1906 another wing of five storeys was opened. 

The whole of the allied trades connected with the printing 
business are engaged in these works, and thus the diversity of 
work carried on is too great to specify in detail. Besides the 
production of account books for the C.W.S. and its constituent 
Societies, and balance sheets, the works have dealt with many 
jubilee histories for a large number of Societies, in quantities 
ranging from 30,000 books of 700 pages each to small orders of 
one or two thousand. Here also is produced the "Wheatsheaf," 
a monthly journal published for about 500 Societies, who 
contribute pages of local interest to their special editions. A total 
circulation of 380,000 monthly has now been reached. A fine 
range of lithographic machinery is always busy with box labels, 
&c., and towards Christmas with many thousands of almanacs. 
Box-making is also an important feature of the works, as the 
extent and variety of the C.W.S. industries call for an incessant 
supply of boxes literally by millions. 



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Leicester Printing Works. 



CHESE premises were originally occupied as the hosiery factory, 
but when the new factory at Huthwaite was completed and 
the business transferred it was decided to utilise the building 
as an auxiliary printing works. To this end certain necessary 
alterations were made and modern machinery installed, and a 
start was made in March, 1909. The works can now execute 
orders for all kinds of printing, bookbinding, ruling, and boxmaking. 
Already in the last-named industry over 50,000 boxes are turned 
out weekly for our own boot works. 






Hartlepool Lard Refinery, &c. 



CHESE modern premises (which are situated at the corner of 
Oxford and Baltic Streets, the main entrance being from 
Oxford Street) were specially erected for the process of lard 
refining, and are equipped with the most up-to-date appliances 
for this business, capable of a weekly output of 100 tons. They 
are fitted throughout with electric light, motors, &c., and among 
other advantages there are cold storage chambers in which all 
refined lard is warehoused. The refinery is within easy access 
of the docks, there being a continuous line of railway up to the 
works, running into a large covered shed at the back of the 
premises, so that goods can be both despatched from and received 
at the works in trucks, all loading and discharging being done 
under -cover. In addition to the above premises there is also 
a very large building adjoining same, at present being used for the 
pickling, &c., of eggs. 




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CHE manufacture of flannel in Lancashire dates back to the 
reign of Edward III., when certain Flemish weavers, exiled 
by troubles at home, settled down in the wild and lofty moorland 
between Lancashire and Yorkshire. From them in part were 
descended the famous hand-loom flannel weavers of Rochdale who 
began the Co-operative movement. 

In 1872 Co-operators in the neighbourhood formed the 
Lancashire and Yorkshire Productive Society, and began to make 
flannel at Hare Hill Mill. The venture, however, was not a 
success, and in 1878 it went into voluntary liquidation. In 1898 
the business was purchased by the C.W.S., and has since taken 
its place as a profit-earning department. 



Tobacco Factory, Manchester. 



FOR many years the demand for tobacco had been steadily 
growing, and about 1896 the Directors of the C.W.S. felt 
that the time was opportune for embarking on the manufacture 
of the fragrant weed. A factory was bought in Sharp Street, a 
few minutes' walk from Balloon Street, and a start made in 
1898. Instant success attended the enterprise, and within four 
years a trade of 300,000 per annum was reached. Alterations 
and additions proceeded rapidly, until the buildings now cover 
the ground to the extent shown in the illustration, the total floor 
space being well over 10,000 square yards. As an indication of 
the strenuous efforts made to meet the varied tastes of the 
consumers, it may be mentioned that the factory turns out a 
hundred separate kinds of shag and twenty-eight of flake. The 
annual production amounts to 1,450 tons tobacco, 2,750,000 cigars, 
and 26,000,000 cigarettes. 



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Hosiery Factory, Huthwaite. 

CHE connection of the C.W.S. with hosiery began in 1903, 
when the Leicester Hosiery Factory, which had previously 
been run as a copartnership works, was taken over as a going 
concern. For about five years operations were carried on in the 
old building, but in 1908 the business was transferred to a new 
and commodious factory designed and erected by the C.W.S. at 
Hucknall Huthwaite, fourteen miles from Nottingham. 

The building, which lies just behind the main road from 
Sutton to Huthwaite, is of two storeys without a basement. 
It takes the shape of an L, with the engine-house and other 
incidental buildings grouped in an angle. From one extreme of 
the L to the other it is one lofty hall, lit from roof and sides. 

The factory produces all kinds of hosiery, such as stockings 
suitable for all varieties of extremities; socks also, and 
underclothing, cardigans, &c. 

All that modern machinery can do, guided by expert 
management, is brought to bear upon the work, with the result 
that the C.W.S. hosiery is second to none. 



Weaving Shed, Bury, 



CHIS factory, opened in February, 1905, is situated at Springs, 
Bury, about ten miles from Manchester, and, being directly 
connected with the Lancashire and Yorkshire Eailway, is 
conveniently placed with regard to traffic facilities. As may 
be seen from the illustration, ample provision is made for a full 
volume of light, and the floor space gives ample room for each 
branch of the work. There are about 900 looms at work making 
domestics, Wigans, sheetings, &c. The material woven here is 
dyed and finished elsewhere, these operations being distinct and 
separate trades. The bulk of it reappears as lining or pocketing, 
the "Sataline" fabric being in considerable favour amongst the 
Societies. 




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Keighley Ironworks, 

CHE inception of these works was due to the local Co-operators, 
who in 1885 had under consideration a proposition to enter 
into a local industry. Eventually a Society was formed and 
registered, premises taken, and work commenced. 

In 1907 negotiations were promoted with a view to the 
acquirement of the Society by the C.W.S., and in 1908 the 
transfer was an accomplished fact. 

The principal articles of manufacture are washing machines 
and wringers, bedsteads of iron and brass, and wire mattresses. 



Dudley Bucket and Fender Works. 



CHESE works were established in 1888 as an independent 
Productive Society, and after twenty years of steady progress 
the works were taken over by the C.W.S. at the same time as 
the Keighley Ironworks. 

The main products of the factory are fenders, fire-irons (curb, 
brass, and antique), and fire brasses. These are of a great variety 
in design, as new patterns are constantly in demand. Iron, steel, 
brass, and copper are all brought into requisition, singly or in 
combination, to produce attractive articles of furniture. The less 
ornamental but often more useful bucket is also made in large 
quantities and many sizes. Galvanised goods, such as buckets, 
baths, waterloos, &c., also constitute a large proportion of the 
trade. 




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Birtley Tinplate Works, 

CHESE are the largest works of the kind in the north of 
England devoted to the production of tinware, steel, and 
sheet metal goods of every description. 

The works are situated in the south-west of Birtley, adjoining 
the main line of the North-Eastern Eailway, six miles south of 
Newcastle-on-Tyne. 

The building is a brick structure, composed of single and 
two-storey buildings, and, with the various outbuildings, covers 
close on an acre of land. 

The machine and general workshop is fitted up with modern 
machinery, with power presses for all classes of work, and 
automatic machinery for the production of sheet metal goods. 
Domestic tinware is here made in large quantities and of great 
variety, over 500 various articles being made in this department. 

Special flour bins and shoots are made for the storage of all 
kinds of flour, meal, and grain. In this department are also 
manufactured the noted steel panel trunks. There are also 
manufactured ventilators, flour mill spouts and hoppers, &c., to 
suit the requirements of the various productive departments. 

All the machinery is worked by electric motors, and the 
conditions of labour are all that could be desired. 



Longton Crockery Depot. 

CHE pottery trade first engaged the attention of the Wholesale 
Society in 1886, when the increasing business in this class of 
goods gave rise to the suggestion to establish a Depot in the 
manufacturing district for the purpose of collecting and distributing 
the articles suitable for Co-operative trade. 

The result of thus aggregating the needs of Societies has been 
very successful, for the business connections and extensive dealing 
of the C.W.S. with the local manufacturers enables them to supply 
small orders with much advantage to the retail Society, and large 
ones on same terms as makers. 

At the commencement premises were rented, but growth of 
trade justified the erection of a building, and in 1889 the new 
place was occupied. Sufficient land was acquired at the same 
time to admit of future developments, and from time to time 
additions have been made. 

About 1898 the C.W.S. decided to start a decorating 
department and build a kiln, so that Societies could have the 
satisfaction of purchasing an article finished under healthy 
conditions. Now there are two kilns, and nearly 1,000 per year 
is paid in wages to this department. 

Goods sold from Longton are drawn from sources where the 
best conditions of labour prevail, and a large quantity are dipped 
in either low solubility or leadless glaze. 




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Fellmongering, Fat, and Bones Department, 
Pontefract. 

CHE buildings shown on the opposite page are where the 
C.W.S. conduct their fellmongering business, and also their 
fat and bone business. In the foreground is the fellmongering 
department. 

Fellmongering is that process by which wool is separated 
from the sheep skins. There are several ways of doing this, and 
that employed by us is by applying to the flesh side of the skin 
a mixture of lime and sulphide of sodium ; the skins are allowed 
to lie two days with this mixture on them ; they are then washed, 
and the wool after the treatment leaves the skin (or pelt, as it is 
called in the trade) readily. It has to be pulled off by hand, 
because on every skin there are several qualities of wool, and this 
has to be carefully sorted by hand as it is pulled off. The wool is 
then to be dried, and stored in the large building shown on 
illustration for sale. 

During the year ended August 31st, 1909, we treated 300,000 
skins in this department and employed forty men. 

The bone department (which is in the background) extracts 
grease from bones and then grinds the bones into bone meal, 
which is sold for manure. The grease is extracted by putting 
the bones, after being roughly broken, into large tanks; the tanks 
are then sealed, and by means of a pipe benzine is run into these 
tanks. The benzine is driven off again by means of steam and 
recovered for future charges ; the bones are then ready for grinding. 

All these departments are worked in conjunction with the 
Hide and Skin Department. 



Esbjerg Butter Depot* 

CHE land is freehold, and covers a total area of 1,889 square 
yards. Situated in a fifteen years old garden stands the house 
occupied by the manager, adjacent to cool butter cellars of about 
100 square yards. 

In conjunction with these cellars, on the right side of the 
yard is the principal butter warehouse one large room of about 
235 square yards, fitted with refrigerating arrangements and 
facilities for handling the butter properly ; through these cellars 
about 2,400 casks of Danish butter pass weekly. 

Opposite to the cellars stands the office building, containing 
three nice, light, and spacious office rooms, in which the clerks 
are employed. 

Well paved and otherwise kept in good order, and with flowers 
and trees espaliered along the railings and the whitewashed 
walls, the establishment is an attractive advertisement for the 
C.W.S. in Denmark. 



Odense Depot, 



CHIS Depot for butter, eggs, and bacon commenced business 
on June 26th, 1898. The newly-erected butter warehouse 
is built at the harbour on leasehold land belonging to the Odense 
Town Council, and covers an area of 800 square yards. 

A railway siding, connected with the main line, runs along 
in close proximity to the western side of the building, giving 
the best facilities for the receiving and despatching of goods by 
rail. The east side of the building faces the quay, and the berth 
of the steamers to Great Britain is exactly opposite and only a 
few yards distant from the warehouse. 

The premises in every way satisfy modern requirements, the 
butter cellars being equipped with refrigerating plant, and the 
offices with hot-water heating installation, with electric light over 
the whole building. 

The whole arrangement is ideal, and a further testimony to 
the endeavours of the C.W.S. to supply Co-operators with articles 
made and distributed under the most perfect conditions. 



Herning Bacon Factory, 

CHIS factory was purchased in 1900, and business commenced 
immediately after reconstruction and the additions to the 
buildings were completed. 

The front building on the right of the entrance comprises the 
manager's and clerks' offices. On the left is the weighing-room 
for live hogs, which leads into the sties. Adjoining the sties is 
the horse stable. In continuation, we reach the sticking-pen, 
and, turning to the right, the slaughter-house, in which will be 
found the scalding-tank, singeing-stove, and destruction-room. 
In the same building, but on the right, is the sausage-room and 
smoking-stove, with large shaft, and the lard melting-room. 

Close behind the slaughtery building on the left is the gut- 
house, and on the extreme left, with the large shaft, is the 
engine-room, boiler-house, and refrigerating machinery; the 
condenser belonging to this can be seen standing on top of the 
roof. 

The large building at the back contains the curing-room, 
cooling-room, hanging-room, and baling-room. 
. Parallel with the baling-room will be seen a fence which runs 
along the passage where the pigs are unloaded from the railway 
trucks, the railway line running close by this building, with easy 
access for loading and unloading of goods. 

The front buildings face towards the north, and are built 
of red brick and slate roof ; all the other buildings are of red 
bricks with tarred felt roofs, which are whitewashed during the 
spring for the summer season. 




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Sydney Tallow Works, 



CHESE works, for the production of tallow and cccoanut oil for 
use in our various soap works, are erected on a suitable and 
excellent site in Sydney, the position having been specially 
selected as being particularly adapted to the receiving of the 
raw materials and the despatch of the manufactured products. 
They were specially designed and built for those particular 
manufactures, all the machinery being of the latest and up-to-date 
description. 



Fruit Packing Depot, Denia. 

CHIS substantially-built warehouse is the C.W.S. Depot 
for the packing and exportation of Spanish produce. 
Denia is situated about seventy miles south of Valencia on the 
Mediterranean coast, and is the principal port of shipment of 
Valencia raisins. Co-operators' requirements of the latter 
commodity having greatly increased in recent years, the old rented 
property was found inadequate, and it became necessary to make 
other provision for carrying on the business efficiently. Land was 
bought in a central position near to rail and quay, and a large, 
handsome building erected, 75 yards by 45 yards. The nuevo 
edificio is looked upon by the natives as doing credit to the town, 
and without doubt is second to none in that part of Spain. 

The interior is light and airy, and, with ample sanitary 
accommodation on the very latest hygienic principles, the C.W.S. 
is keeping up its reputation for looking after the interest of its 
workers. No one arriving in Denia can fail to notice the words 
"Co-operative Wholesale Society Ltd.," as the warehouse abuts 
on a square adjacent to the station. 

The walls are of thick rubble, and the columns, girders, and 
'roof principals of iron. The bottom floor, which is used for 
making up, is tiled, and the upper storey, which serves as the 
picking department, is concreted. 

During the excavations much blasting had to be done, remains 
of old Moorish foundations being discovered probably those of 
buildings connected with the ancient castle or convent close by. 

In the season upwards of 600 persons are employed in 
picking, packing, and shipping Co-operators' requirements. 




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Steamships Department. 

CHE Garston and Eouen service was started by the Society 
with a fortnightly steamer in the early part of 1879, and in 
1894, on the opening of the Manchester Ship Canal, a separate 
fortnightly service was commenced between Manchester and 
Rouen, the s.s. "Pioneer" being the first boat to land inward 
foreign cargo direct on to the Manchester quay. 

The two steamers called at Swansea on the outward voyage 
to fill up with coal and goods. 

In 1905 the service was rendered more efficient by making it 
weekly from each port, instead of fortnightly. 

The sailing days are from Manchester every Tuesday ; from 
Garston, Wednesday; and from Swansea, Friday, arriving at 
Rouen Sunday. The homeward sailings are from Rouen every 
Wednesday, arriving at Manchester on Sunday. Two steamers 
are at present engaged in the service, viz., the s.s. "Fraternity" 
and "New Pioneer." 

S.S. FRATERNITY." 

The "Fraternity" was built at Glasgow in 1903. Dimensions, 
180ft. 2in. x 28ft. lin. x 15ft. Gin. ; net tonnage, 269. She 
carries 650 tons cargo and 100 tons bunkers. The crew consists 
of 15 hands ; master, Captain R. Bell. 



S.S. "New Pioneer,' 



CHE "New Pioneer" was built at Walker-on-Tyne, December, 
1905, to replace the original "Pioneer," sold in 1906. 
Dimensions, 193ft. x 29ft. Gin. x 12ft. 4in. ; net tonnage, 320. 
She carries 750 tons cargo and 100 tons bunkers. The crew 
consists of 15 hands; master, Captain J. T. Gemmell. 










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The Roden Convalescent Home, 



CHE Eoden Estate, purchased by the C.W.S. in 1896, included 
the Eoden Hall, a small modern country house standing in 
its own grounds. After alterations and enlargements the house 
was opened in July, 1901, as a Convalescent Home. It has 
accommodation for fifty persons. The house includes a men's 
sitting-room, a billiard-room, a library, a handsome dining-room, 
which is used also for concerts and dances, a ladies' sitting-room, 
a conservatory, separate bedrooms, and also bedrooms for married 
couples as well as the matron's apartments, kitchens, &c. The 
Home has its own kitchen garden and tennis courts. A bowling 
green and cricket ground adjacent is used jointly by visitors and 
the employes of the estate. The Home is open, first, for 
convalescents, who, being recommended by a Co-operative Society 
federated with the C.W.S., and not suffering from infectious 
disease, are received at a charge of 12s. 6d. per week. When 
there is room visitors are also received at 25s. per week, or for a 
week-end for 12s. The official receiving day for convalescents is 
Tuesday, when a physician attends at the Home. 



The Roden Estate. 



CHE C.W.S. Eoden Estate, in Shropshire, consists of 742 
acres on the banks of the little river Eoden, and is situated 
six miles north-east of Shrewsbury. Of this land 204 acres are 
farmed by the C.W.S., the remainder being mainly let to 
farmers. Forty-six acres are (summer, 1910) under fruit, seventy 
acres are mowing and grazing land, and the rest is planted with 
peas, roots, and cereals. Besides the fruit farm there are the 
glasshouses, the total length of which amounts to over a mile 
and a half. Tomatoes, cucumbers, and grapes are chiefly grown. 
Thirty-four men are employed on the farm, and thirty-one in the 
glasshouses ; while in the fruit-picking season a large temporary 
staff is recruited from the Wellington and Oakengates districts. 
The fruit picked is taken daily three and a half miles to 
Crudgington Station, on the Wellington and Market Dray ton line, 
by steam lurry. The lurry does the work of seven horses, and 
there are fourteen horses kept on the farm. Modern cottages have 
been built for employes, and are let at a rent of 2s. 6d. weekly. 
An institute, with lending library and reading and billiard rooms, 
has also been provided by the C.W.S., and in this building 
religious services are held every Sunday. The estate has its 
own water supply by means of a pumping station, and its owi, 
plant for electric lighting. The estate was acquired in 1896. 



Tea Estates, Ceylon, 



IT was in 1882 the English and Scottish Wholesale Societies 
combined to establish a joint Tea Department in London, 
adjacent to the dock warehouses and brokers' offices that 
constitute the great tea market of the country. At the same 
time tea planting was beginning in the central mountainous 
districts of Ceylon. The superbly beautiful, winterless island, 
with its warm steamy atmosphere in the mountain regions round 
Kandy, is now one of the chief sources of supply, and when 
the Wholesale Societies decided to follow the trade outside the 
bounds of this country, and to become tea planters themselves, 
it was to Ceylon they went. In 1902 the Nugawella and 
Weliganga estates were bought, and to these properties the 
Mahavilla and Dambagalla estates have since been added. 
Altogether, through their Wholesales, English and Scottish 
Co-operators own 813 acres of Cingalese ground. 



The Co-operative 
Wholesale Society Limited. 



ENROLLED AUGUST llth, 1863, 

under the Provisions of the Industrial and Provident Societies Act, 
25 and 26 Viet., cap. 87, sec. 15, 1862. 

BUSINESS COMMENCED MARCH 14th. 1864. 



SHARES, 5 EACH, TRANSFERABLE. 



Wholesale General Dealers, Manufacturers, Bankers, Millers, Printers, 
Bookbinders, Boxmakers, Lithographers, Shipowners, Butter 
Factors, Lard Refiners, Bacon Curers, Fruit Growers, Drysalters, 
Spice Grinders, Saddlers, Curriers, Iron Founders, and Tinplate 
Workers, Tea Growers, Blenders, Packers, and Importers, 
Dealers in Grocery and Provisions, Drapery, Woollens, Ready- 
made Clothing, Boots and Shoes, Brushes, Crockery, Carpets, 
Furniture, Coal, &c., <&c., <&c. 



Manufacturers of Flour, Butter, Biscuits, Sweets, Preserves, Pickles, 
Candied Peel, Cocoa, Chocolate, Tobacco, Cigars, Cigarettes, 
Snuff, Soap, Candles, Glycerine, Starch, Boots and Shoes, 
Saddlery, Woollens, Clothing, Flannels, Shirts, Mantles, Under- 
clothing, Corsets, Millinery, Hosiery, Silesias, Pants, Ladies' 
Underwear, Cardigans, Furniture, Brushes, General Hardware, 
Bedsteads, Wire Mattresses, Mats, &c. 



CENTRAL OFFICES, 

BANK, SHIPPING. AND COAL DEPARTMENT. GROCERY AND PROVISION. 
AND BOOT AND SHOE WAREHOUSES: 

Balloon Street, Manchester. 



DRAPERY WAREHOUSES: 

Balloon Street and Dantzic Street, 
Manchester. 



WOOLLEN CLOTH AND READY-MADES 
WAREHOUSE: 

Dantzic Street, Manchester. 



FURNISHING WAREHOUSE: 

Balloon Street, Manchester. 



STATIONERY DEPARTMENT AND 
SADDLERY DEPARTMENT: 

Balloon Street, Manchester. 



HIDE AND SKIN WAREHOUSES: 

Elm Street, Manchester; Copley Hill, 
Leeds; and Beeston, Nottingham. 



FELLMONGERING DEPARTMENT: 

Pontefract. 



BRANCHES: 

West Blandford St., Newcastle-on-Tyne, 

AND 

Leman Street, London, E. 



SALEROOMS: 

LEEDS, HUDDERSFIELD, NOTTINGHAM, BLACKBURN, 
AND BIRMINGHAM. 



PURCHASING AND FORWARDING DEPOTS. 

England : 

LIVERPOOL, MANCHESTER, BRISTOL, LONGTON, GOOLE, GARSTON 
CARDIFF, AND NORTHAMPTON. 

Ireland : 
CORK, LIMERICK, TRALEE, AND ARMAGH. 



America : NEW YORK. 
Canada : MONTREAL. 
France : ROUEN. 
Spain: DENIA. 
Denmark : COPENHAGEN, 



Denmark : AARHUS, 
ODENSE, 
HERNING, 
ESBJERG. 

Sweden : GOTHENBURG. 



ANNACARTY. 

BALLYBRICKEN. 

BILBOA. 

BUNKAY BRIDGE. 

COACHFORD. 

CUTTEEN. 



IRISH CREAMERIES 

DOONAHA. 
DROMCLOUGH. 
GORMANSTOWN. 
GRANTSTOWN. 
GREYBRIDGE. 
GURTAGARRY. 
And 30 Auxiliaries. 



KILCOMMON. 

TARMON. 

TERELTON. 

TRALEE. 



PRODUCTIVE WORKS AND DEPARTMENTS. 



Biscuits, Sweets, and Drysaltery Works: 

CRUMPSALL, NEAR MANCHESTER. 

Boot and Shoe Works : 

LEICESTER, HECKMONDWIKE, AND RUSHDEN. 

Soap, Candle, Glycerine, Lard, and Starch Works : 

IRLAM, NEAR MANCHESTER, 
SILVERTOWN (LONDON), AND DUNSTON-ON-TYNE. 

Tallow and Oil Works : 

SYDNEY (AUSTRALIA). 

Woollen Cloth Works: 

LIVINGSTONE MILL, BATLEY. 

Clothing Factories: 

HOLBECK (LEEDS), BROUGHTON (MANCHESTER), 
AND PELAW-ON-TYNE. 

Cocoa and Chocolate Works: 

DALLOW ROAD, LUTON. 

Flour Mills: 

DUNSTON-ON-TYNE, SILVERTOWN (LONDON), OLDHAM, 
MANCHESTER, AND AVONMOUTH (BRISTOL). 

Furniture Factories: 

BROUGHTON (MANCHESTER) AND PELAW-ON-TYNE. 

Printing, Bookbinding, Boxmaking, and 
Lithographic Works: 

LONGSIGHT (MANCHESTER), PELAW-ON-TYNE, AND LEICESTER. 

Preserve, Candied Peel, and Pickle Works, 
also Vinegar Brewery: 

MIDDLETON JUNCTION, NEAR MANCHESTER. 



PRODUCTIVE WORKS AND DEPARTMENTS contd. 



Shirts, Mantles, and Underclothing: 

BROUGHTON (MANCHESTER). 

Millinery: 

MANCHESTER. 

Cabinet, Paper, Tailoring, Shirts, Kerseys, Drugs, &c. : 

PELAW-ON-TYNE. 

Tailoring and Bedding: 

LONDON. 

Bacon Factories : 

TRALEE (IRELAND) AND HERNING (DENMARK). 

Lard Refineries: 

WEST HARTLEPOOL AND IRLAM. 

Tobacco, Cigar, Cigarette, and Snuff Factory: 

SHARP STREET, MANCHESTER. 

Pepper Factory: 

HANOVER STREET, MANCHESTER. 

Flannel Factory: 

HARE HILL MILLS, LITTLEBORO'. 

Corset Factory: Hosiery, &c., Factory: 

DESBOROUGH. HUTHWAITE, NOTTS. 

Tea Gardens: 

CEYLON. 

Weaving Shed: Brush and Mat Works: 

GIGG, BURY. HUNSLET, LEEDS. 

Fruit Farms: 

RODEN (SHROPSHIRE), MARDEN (HEREFORD). 

General Hardware, Bedstead, Wire Mattress, and 
Tinplate Works: 

DUDLEY, BIRTLEY, AND KEIGHLEY. 

Butter Factory : 

BRISLINGTON, BRISTOL. 



SHIPOWNERS AND SHIPPERS 

BETWEEN 

GARSTON AND ROUEN ; MANCHESTER AND ROUEN. 



STEAMSHIPS OWNED BY THE SOCIETY: 

"FRATERNITY," "NEW PIONEER," "DINAH," 
AND "BRITON." 



BANKING DEPARTMENT. 
Agencies: 

THE LONDON COUNTY AND WESTMINSTER BANK LIMITED. 

THE MANCHESTER AND COUNTY BANK LIMITED. 

THE NATIONAL PROVINCIAL BANK OF ENGLAND LIMITED. 

THE MANCHESTER AND LIVERPOOL DISTRICT BANK LIMITED. 

THE LANCASHIRE AND YORKSHIRE BANK LIMITED. 

THE UNION BANK OF MANCHESTER LIMITED. 
THE LONDON CITY AND MIDLAND BANK LIMITED. 

WILLIAMS DEACON'S BANK LIMITED. 
BARCLAY AND CO. LIMITED, LONDON AND BRANCHES. 

LLOYD'S BANK LIMITED (LAMBTON'S BRANCH), 
NEWCASTLE-ON-TYNE AND BRANCHES. 

UNITED COUNTIES BANK LIMITED, BARNSLEY AND BRANCHES. 

LONDON JOINT STOCK BANK' (LATE YORK CITY AND COUNTY 
BANK LIMITED), YORK AND BRANCHES. 

UNION OP LONDON AND SMITH'S, BARNSLEY AND BRANCHES. 
CAPITAL AND COUNTIES BANK, LONDON AND BRANCHES. 

PARRS BANK, MANCHESTER AND BRANCHES. 
NORTHAMPTONSHIRE UNION BANK, RUSHDEN AND BRANCHES. 



THE COMMITTEE. 



ADAMS, Mr. THOMAS, 12, Park View, Stockton-on-Tees. 
CIAPPESSONI, Mr. FRANCIS A., George Street, Carlisle. 
COLEY, Mr. PHILIP, 22, Stansfield Street, Sunderland. 
DEANS, Mr. ADAM, The Limes, Belle Grove, Welling, Kent. 
ELSEY, Mr. HENRY, Bickleigh, Festing Grove, Festing Road, Southsea. 
ENGLISH, Mr. JOSEPH, Tyneholme, Birtley, R.S.O., Co. Durham. 
FAIRCLOUGH, Mr. JAMES, 33, Sackville Street, Barnsley. 
GOODEY, Mr. JAMES F., Holmsmuir, 133, Lower Addiscombe Road, 

Croydon. 

GRAHAM, Mr. WILLIAM D., 123, Bede Burn Road, Jarrow-on-Tyne. 
GRINDROD, Mr. EMMANUEL, 13, Holker Street, Keighley. 
HAYHURST, Mr. GEO., 45. Tremellen Street, Accrington. 
HEMINGWAY, Mr. WASHINGTON, 108, Bolton Road, Pendleton, 

Manchester. 

HIND, Mr. THOMAS, 53, St. Peter's Road, Leicester. 
HOLT, Mr. ROBERT, Brier Crest, Deeplish Road, Rochdale. 
JOHNS, Mr. JOHN ERNEST, Westgate, Eldon Road, Reading. 
KILLON, Mr. THOMAS, 7, Tenterden Street, Bury. 
LANDER, Mr. WILLIAM, 32, Grosvenor Street, Bolton. 
MARSHALL, Mr. CHARLES, 30, Markham Street, York. 
Mc.INNES, Mr. DUNCAN, Hamilton Road, Lincoln. 
MOORHOUSE, Mr. THOMAS E., Reporter Office, Delph. 
MORT, Mr. ISAAC, 233, High Road, Leyton, Essex. 
PARKES, Mr. MILES, 16, Heathfield Avenue, Crewe. 
PINGSTONE, Mr. HENRY C., Yew Bank, Brook Road, Heaton Chapel, 

Manchester. 

SHILLITO, Mr. JOHN (President), 4, Park View, Hop wood Lane, Halifax. 
SHOTTON, Mr. THOMAS E., Summerhill, Shotley Bridge, Durham. 
THORPE, Mr. GEORGE, 6, Northfield, Highroyd, Dewsbury. 
THREADGILL, Mr. A. E., 4, Sherfield Road, Grays, Essex. 
TWEDDELL, Mr. THOMAS (Vice-President), Lyndenhurst, Button 

Avenue, West Hartlepool. 

WARWICK, Mr. JOSEPH, 7, Waterville Terrace, North Shields. 
WILKINS, Mr. H. J. A., 35, Hamilton Gardens, Mutley, Plymouth. 
WOODHOUSE, Mr. GEORGE, The Laurels, 27, Renals Street, Derby. 
YOUNGS, Mr. H. J., 6, Portland Place, Old Palace Road, Norwich. 



SCRUTINEERS: 

Mr. F. HARDERN, Oldham. | Mr. J. J. BARSTOW, Dewsbury. 



AUDITORS: 



Mr. THOS. J. BAYLIS, Masborough. 
Mr. THOMAS WOOD, Manchester. 



Mr. C. J. BECKETT, Darwen. 

Mr. B. TETLOW, Newcastle-on-Tyne. 



Mr. P. G. REDFEARN, Birstall. 



Died October 5th, 1910. The vacancy was not filled at the time of going to press. 



OFFICERS OF THE SOCIETY. 



Secretary and Accountant : 
Mr. THOMAS BRODRICK. 



Bank Manager and Cashier 
Mr. THOMAS GOODWIN. 



BUYERS, SALESMEN, <&c. 
Manchester Grocery and Provisions : 



Mr. JAS. MASTIN. 
Mr. A. W. LOBB. 



Mr. LEWIS WILSON. 
Mr. JOSEPH HOLDEN. 
Mr. R. TURNER. 



Manchester Paper, Twine, <&c. 
Mr. H. WIGGINS. 



Mr. J. C. FODEN. 
Mr. A. ACKROYD. 
Mr. C. MARKLAND. 
Mr. P. RYDER. 



Manchester Drapery : 

Mr. G. TOMLINSON. 
Mr. J. BLOMELEY. 
Mr. J. BOWDEN. 
Mr. E. LEES. 
Mr. E. C. REVETT. 



Manchester Woollens, Boots, and Furniture: 

Woollens and Ready-mades Mr. W. GIBSON. 

Boots and Shoes and Saddlery Mr. HENRY JACKSON. 

General Furnishing Mr. T. R. ALLEN. 

Furniture Mr. F. E. HOWARTH. 

Shipping Department : 
Mr. A. E. MENZIES. 



Coal Department: 
Mr. S. ALLEN. 



BUYERS, SALESMEN, <&c. continued. 

Manchester, Leeds, Newcastle, and Beeston Hides and Skins: 
Mr. R. ASHTON. 

Pontefract Fellmongering : 
Mr. E. ASHTON. 

Shipping and Forwarding Depots : 

Rouen (France) Mr. JAMES MARQUIS. 

Goole Mr. E. W. RAPER. 

London : 
Tea and Coffee Mr. W. B. PRICE. 

Luton : 

Cocoa and Chocolate . . .Mr. E. J. STAFFORD. 



Liverpool : 
Grocery and Provisions .Mr. WM. L. KEWLEY. 

Salerooms : 

Leeds Mr. WM. POLLARD. 

Nottingham Mr. A. DELVES. 

Huddersfield Mr. J. O'BRIEN. 

Birmingham Mr. J. BARLOW. 

Blackburn Mr. H. SHELMERDINE. 

Longton : 
Crockery Depot Mr. J. RHODES. 

Birmingham : 
Cycle Depot Mr. H. H. BAILEY. 



10 



BUYERS, SALESMEN, &c continued. 
Newcastle : 

Chief Clerk Mr. H. R. BAILEY. 

Grocery and Provisions Mr. ROBT. WILKINSON. 

Mr. T. WEATHERSON. 

Greengrocery Mr. JOSEPH ATKINSON. 

Drugs, Drysaltery, &c Mr. R. A. WALLIS. 

Paper, Twine, &c Mr. H. GLENNY. 

Dress Mr. J. LEE. 

Manchester and Greys Mr. W. STODDART. 

Hosiery, Millinery, Fancy, and Mantles Mr. T. TOWNS. 

Woollens and Ready -mades Mr. J. THOMPSON. 

Boots and Shoes Mr. O. JACKSON. 

Furniture Mr. J. W. TAYLOR. 

Jewellery and Fancy Hardware Mr. H. H. BAILEY. 

Coal Mr. E. NELSON. 

Cattle . .Mr. E. JONES. 



London : 

Chief Clerk Mr. W. E. S. COCK. 

Grocery and Provisions Mr. WM. OPENSHAW. 

Manchester, Greys,Mercery, Haberdashery, ) Mr p WADDIN QTON 
and Hosiery ) 

Millinery, Dress, Fancy, and Mantles Mr. J. W. FORSTER. 

Woollens and Ready-mades Mr. GEORGE HAY. 

Boots and Shoes Mr. ALFRED PARTRIDGE. 

Furnishing Mr. F. LING. 

Coal.. ..Mr. J. BURGESS. 



Bristol Depot : 

Chief Clerk Mr. J. WHITE. 

Grocery and Provisions Mr. J. W. JUSTHAM. 

Drapery Mr. W. J. SHEPHARD. 

Woollens and Ready-mades Mr. G. H. BARNES. 

Boots '. Mr. M. WALFORD. 

Furnishing .Mr. G. BLANSHARD. 



11 



BUYERS, SALESMEN, &c continued. 

Cardiff Depot: 

Grocery. .Mr. .TAS. F. JAMES. 

Drapery Mr. W. J. SHEPHARD. 

Northampton Depot: 
Mr. A. BAKER. 

IRISH DEPOTS: 
BUTTER AND EGGS, ALSO BACON FACTORY. 

Limerick : 

Mr. PATRICK HURLEY. 

Tralee : 
Mr. J. J. Mc.CARTHY. 

Cork : 

Mr. JAMES TURNBULL. 

Armagh : 
Mr. P. O'NEILL. 

Tralee Bacon Factory : 
Mr. J. ROBINSON. 



COLONIAL AND FOREIGN DEPOTS: 



New York (America) : 
Mr. JOHN GLEDHILL. 

Copenhagen (Denmark) : 
Mr. WM. DILWORTH, JUNR. 

Aarhus (Denmark) : 
Mr. H. J. W. MADSEN. 

Esbjerg (Denmark) : 
Mr. H. C. KONGSTAD. 



Odense (Denmark) : 
Mr. C. W. KIRCHHOFP. 

Denia (Spain) : 
Mr. W. J. PIPER. 

Herning (Denmark) : 
Mr. A. MADSEN. 

Montreal (Canada) : 
Mr. A. C. WIELAND. 



Gothenburg (Sweden) : 
Mr. W. JOHNSON. 



12 



MANAGERS, PRODUCTIVE, &c., WORKS. 



ARCHITECT Mr. F. E. L. HARRIS, 

A.R.I.B.A. 

AVONMO.UTH FLOUR MILL Mr. A. H. HOBLEY. 

BATLEY WOOLLEN CLOTH WORKS Mr. S. BOOTHROYD. 

BIKTLEY TINPLATE WORKS Mr. A. THORP. 

BHODGHTON CABINET FACTORY Mr. F. E. HOWARTH. 

BROUGHTON CLOTHING FACTORY Mr. A. GRIERSON. 

BROUGHTON SHIRT FACTORY Mr. T. J. SHAW. 

BUILDING DEPARTMENT Mr. P. HEYHURST. 

BURY WEAVING SHED Mr. H. BLACKBURN. 

CRUMPSALL BISCUIT, &c., WORKS Mr. GEORGE BRILL. 

DESBOROUGH CORSET FACTORY Mr. P. THOMAS. 

DUDLEY GENERAL HARDWARE Mr. J. ROUNDS. 

DUNSTON FLOUR MILL Mr. TOM PARKINSON. 

DUNSTON SOAP WORKS Mr. J. E. GREEN. 

ENGINEER Mr. R. L. GASS. 

HECKMONDWIKE BOOT AND SHOE WORKS . . Mr. JOHN HAIGH. 

HUTHWAITE HOSIERY FACTORY Mr. H. FRANCE. 

IRLAM SOAP, CANDLE, GLYCERINE, LARD,, 

AND STARCH WORKS Mr. J. E. GREEN. 

KEIGHLEY IRONWORKS Mr. H. WHALLEY. 

LEEDS BRUSH AND MAT FACTORY Mr. A. W. SAUNDERS. 

LEEDS CLOTHING FACTORY Mr. WILLIAM UTTLEY. 

LEICESTER BOOT AND SHOE WORKS Mr. T. E. HUBBARD. 

LEICESTER PRINTING AND BOXMAKING 

WORKS Mr. G. BREARLEY. 

LITTLEBORO' FLANNEL FACTORY Mr. W. H. GREENWOOD. 

MANCHESTER PRINTING, BOOKBINDING, BOX- 
MAKING, AND LITHOGRAPHIC WORKS .. Mr. G. BREARLEY. 
MANCHESTER TOBACCO, CIGAR, CIGARETTE, 

AND SNUFF FACTORY Mr. J. C. CRAGG. 

MANCHESTER (TRAFFORD PARK) PROVENDER 

MILL Mr. W. H. SLAWSON. 

MANCHESTER (TRAFFORD PARK) SUN) 

FLOUR MILL I Mr. W. MATTHEWS. 

OLDHAM STAR FLOUR MILL j 

MIDDLETON JUNCTION PRESERVE AND 

CANDIED PEEL WORKS Mr. W. J. HOWARD. 

MIDDLETON JUNCTION PICKLE WORKS AND 

VINEGAR BREWERY Mr. GEO. REEVE. 

PELAW DRUG AND SUNDRIES WORKS Mr. R. A. WALLIS. 

PELAW CABINET WORKS Mr. W. KERSHAW. 

PELAW ENGINEERING WORKS Mr. WM. FLETCHER. 

PELAW PRINTING WORKS Mr. G. BREARLEY. 

PELAW TAILORING, KERSEY, AND SHIRT Mr. S. BOTTOMLEY. 

RUSHDEN BOOT AND SHOE WORKS Mr. F. BALLARD. 

SILVERTOWN FLOUR MILL Mr. G. V. CHAPMAN. 

SILVERTOWN PACKING Mr. R. A. WALLIS. 

SILVERTOWN SOAP WORKS Mr. R. COWBURN. 

SYDNEY (AUSTRALIA) TALLOW & OIL WORKS Mr. LOXLEY MEGGITT. 
WEST HARTLEPOOL LARD FACTORY . Mr. W. HOLLAND. 






13 



EMPLOYES. 



NUMBEK OF EMPLOYES, OCTOBER, 1910. 
DISTEIBUTIVE DEPARTMENTS. 



Collective 
Totals. 



General, Drapery, Woollens, Boot and Shoe, and Fur- 
nishing Offices Manchester 572 

Bank 41 

Architect's Office 19 

Grocery Department 333 

Old Trafford Wharf, Bacon and Coffee 82 

Paper, Twine, and Stationery Department Warehouse . . 16 

Drapery Department 254 

Woollen Cloth Department 60 

Boot and Shoe, and Saddlery Department 68 

Furnishing Department 98 

Coal 6 

Hides and Skins 10 

Building 528 

Dining-room 53 

Engineers' 48 

Traffic 47 

Other ' . 74 

2,309 

BRANCHES. 

Newcastle Offices 170 

Departments ; 443 

Building Department 17 

Pelaw Drug and Drysaltery 359 

Paper and Printing 134 

Cabinet Works 190 

Engineering Shop 67 

Dining-room 5 

Clothing Factory 303 

Traffic 104 

- 1,792 

London Offices 140 

Departments 281 

Tailoring 146 

Bedding and Upholstery and Polishing 20 

Building 82 

Traffic 38 

Engineers 38 

Silvertown Factory 301 

3,046 

JOINT ENGLISH AND SCOTTISH C.W.S. 

London Tea and Coffee Department 409 

Tea Estates 445 

854 



Carried forward 6,001 



NUMBEE OF EMPLOYES, OCTOBEE, 1910. 

Collective 

Totals. 

Brought forward 6,001 

DEPOTS. 

Bristol 249 

Cardiff 78 

Northampton 31 

358 

PURCHASING DEPOTS. 

Goole , 6 

Liverpool Branch Grocery and Shipping 99 

Longton Crockery 66 

Irish Branches 118 

Creameries 180 

Tralee Bacon Factory 70 

Leeds Hides and Skins 11 

Beeston 9 

Stockton 4 

Newcastle , 11 

Birmingham Cycle 10 

584 

FOREIGN PURCHASING DEPOTS. 

New York 8 

Montreal 4 

Copenhagen 19 

Aarhus 15 

Gothenburg 11 

Odense 11 

Denia 3 

Sydney 8 

Herning 28 

Esbjerg 13 

120 

SALEROOMS. 

Leeds 5 

Nottingham 3 

Birmingham 2 

Huddersfield 3 

Blackburn 1 

j^ 

SHIPPING OFFICES. 

Garston 1 

Rouen 15 

16 

STEAMSHIPS. 

" New Pioneer " 15 

" Fraternity" 15 

" Dinah " 3 

" Briton " 3 

36 

Carried forward 7,129 



15 



NUMBEE OF EMPLOYES, OCTOBEK, 1910. 



Collective 

Totals. 

Brought forward 7,129 

PRODUCTIVE WORKS. 

Avomnouth Flour Mill 67 

Batley Woollen Mill 250 

Birtley Tinplate Works 38 

Brislington Butter Factory 34 

Broughton Cabinet Factory 212 

Mantle 180 

Shirt , 486 

Tailoring ; 536 . 

Underclothing Factory 98 

Millinery 18 

Bury Weaving Shed 340 

Crumpsall Biscuit Works 505 

Desboro' Corset Factory 288 

Dudley Bucket and Fender Works 150 

Dunston Corn Mill 179 

Soap Works 93 

Enderby Boot and Shoe Works 213 

Heckmondwike Currying Department 21 

Shoe Works 325 

Huthwaite Hosiery Factory 448 

Irlam Soap Works 642 

Keighley Ironworks 80 

Leeds Ready-Mades 693 

Brush Factory 200 

Leicester Shoe Works, Knighton Fields 1,499 

Duns Lane 443 

Printing Works 107 

Littleborough Flannel Factory 94 

Longsight Printing Works 1,028 

Luton Cocoa Works (Joint English and Scottish C.W.S.) 277 

Manchester Tobacco Factory 696 

Sun Corn Mill '. 139 

Provender Mill 12 

Middleton Junction Preserve, Pickle, and Vinegar Works 630 

Oldham Star Corn Mill 76 

Pontef ract Fellmongering 44 

Bushden Boot Factory 514 

Silvertown Corn Mill 106 

Soap Works 129 

Sydney Tallow Factory 35 

West Hartlepool Lard Refinery 26 

Wisbech Fruit Depot 74 

12,015 

Roden Estate 64 

,, Convalescent Home 8 

Marden Fruit Farm 31 

Total 19,247 



16 



MEETINGS AND OTHER COMING EVENTS 

IN CONNECTION WITH THE SOCIETY IN 1911. 



Feb. 4 SATURDAY Nomination Lists: Last day for receiving. 

Mar. 7 TUESDAY Voting Lists: Last day for receiving. 

11 SATURDAY .... Divisional Quarterly Meetings. 

18 SATURDAY General Quarterly Meeting Manchester. 

May 6 SATURDAY Nomination Lists : Last day for receiving. 

June g TUESDAY ....Voting Lists: Last day for receiving. 

10 SATURDAY Divisional Quarterly Meetings. 

17 SATURDAY General Quarterly Meeting Manchester. 

,, 24 SATURDAY .... Half-yearly Stocktaking. 

Aug. 5 SATURDAY .... Nomination Lists : Last day for receiving. 
Sept. 5 TUESDAY Voting Lists: Last day for receiving. 

9 SATURDAY Divisional Quarterly Meetings. 

1Q SATURDAY General Quarterly Meeting Manchester. 

Nov. 4 SATURDAY .... Nomination Lists : Last day for receiving. 
Dec. 5 TUESDAY .... Voting Lists : Last day for receiving. 

9 SATURDAY Divisional Quarterly Meetings. 

16 SATURDAY.. . .General Quarterly Meeting Manchester. 

23 SATURDAY Half-yearly Stocktaking. 



17 



PRINCIPAL EVENTS IN CONNECTION WITH THE 
CO-OPERATIVE WHOLESALE SOCIETY 

SINCE ITS COMMENCEMENT. 



YEAR 

1863 
1864 
1866 
1868 
1869 

1871 
1872 

1873 



1874 

1875 
1876 




1877 
1879 

H 

1880 



1881 
1882 



1883 
1884 



DAY. EVENTS. 

Aug. 11 . . Co-operative Wholesale Society enrolled. 

Mar. 14 Co-operative Wholesale Society commenced business. 

April 24 Tipperary Depot opened. 

June 1 Kilmallock Depot opened. 

Mar. 1 Balloon Street Warehouse opened. 

July 12 Limerick Depot opened. 

Nov. 26 Newcastle-on-Tyne Depot opened. 

July 1 Manchester Boot and Shoe Department commenced. 

Oct. 14 Bank Department commenced. 

Jan. 13 Crumpsall Works purchased. 

April 14 Armagh Depot opened. 

June 2 Manchester Drapery Department established. 

July 14 Waterford Depot opened. 

Aug. 4 Cheshire Depot opened. 

,, 4 Leicester Works purchased. 

16 Insurance Fund established. 

Sept. 15 Leicester Works commenced. 

Feb. 2 Tralee Depot opened. 

Mar. 9 London Branch established. 

Oct. 5 Durham Soap Works commenced. 

April 2 Liverpool Purchasing Department commenced. 

June 15 Manchester Drapery Warehouse, Dantzic Street, opened. 

Feb. 14 Newcastle Branch Buildings, Waterloo Street, opened. 

21 New York Depot established. 

May 24 S.S. " Plover " purchased. 

July 16 Manchester Furnishing Department commenced. 

Aug. 5 Leicester Works first Extensions opened. 

Jan. 15 Cork Depot established. 

Oct. 25 Land in Liverpool purchased. 

Feb. 21 S.S. "Pioneer," Launch of. 

Mar. 24 Rouen Depot opened. 

Mar. 29 S.S. "Pioneer," Trial trip. 

June 30 Goole Forwarding Department opened. 

Jan. 30 S.S. "Plover" sold. 

July 27 S.S. "Cambrian" purchased. 

Aug. 14 Heckmondwike Boot and Shoe Works commenced. 

Sept. 27 London Drapery Department commenced in new premises, 

99, Leman Street. 

June 6 Copenhagen Depot opened. 

Jan. 18 Garston Forwarding Depot commenced. 

Oct. 31 Leeds Saleroom opened. 

Nov. 1 London Tea and Coffee Department commenced. 

July 21 S.S. "Marianne Briggs" purchased. 

April 7 Hamburg Depot commenced. 

May 31 Leicester Works second Extensions opened. 

June 25 Newcastle Branch New Drapery Warehouse opened. 

Sept. 13 Commemoration of the Society's Twenty-first Anniversary 
at Newcastle-on-Tyne and London. 

20 .. Commemoration of the Society's Twenty-first Anniversary 
at Manchester. 



18 



PRINCIPAL EVENTS IN CONNECTION WITH THE 
CO-OPERATIVE WHOLESALE SOCIETY 

SINCE ITS COMMENCEMENT continued. 



YEAR. 


DAY. 


1884 


Sept. 29 
Oct. 6 


1885 


Aug. 25 
Dec. 30 


1886 


April 22 
Aug. 25 
Oct. 12 


1887 


Mar. 14 




June 1 


u 


July 21 
Aug. 29 
Nov. 2 
2 


1888 


July 7 
Sept. 8 
Sept. 27 
Oct. 14 


1889 


Feb. 18 


)( 


Nov. 11 


1890 


Mar. 10 





May 16 
June 10 




Oct. 22 


1891 


April 18 
Oct. 22 


(| 


Nov. 4 





4 
Dec. 24 


1892 
1893 


May 5 
8 


1894 


June 29 


1895 


Jan. 23 





Aug. 5 
Oct. 2 


M 


10 


1896 


April 24 
June 13 


1897 


26 
July 1 
Feb. 10 




Mar. 1 


u 

1898 


,, 1 
22 
Aug. 7 
Sept. 16 
April 1 
May 9 
July 11 
Oct. 20 


1900 


Jan. 19 



EVENTS. 

Bristol Dep6t commenced. 

S.S. "Progress," Launch of. 

Huddersfield Saleroom opened. 

Fire Tea Department, London. 

Nottingham Saleroom opened. 

Longton Crockery Dep&t opened. 

S.S. "Federation," Launch of. 

Batley Mill commenced. 

S.S. "Progress" damaged by fire at Hamburg. 

Manchester New Furnishing Warehouse opened. 

Heckmondwike Currying Department commenced. 

London Branch New Warehouse opened. 

Manufacture of Cocoa and Chocolate commenced. 

S.S. " Equity," Launch of. 

S.S. " Equity," Trial trip. 

S.S. "Cambrian" sold. 

Fire Newcastle Branch. 

Enderby Extension opened. 

Longton Depot New Premises opened. 

S.S. " Liberty," Trial trip. 

Blackburn Saleroom opened. 

Leeds Clothing Factory commenced. 

Northampton Saleroom opened. 

Dunston Corn Mill opened. 

Cardiff Saleroom opened. 

Leicester New Works opened. 

Aarhus Depot opened. 

Fire at Crumpsall Works. 

Birmingham Saleroom* opened. 

Broughton Cabinet Factory opened. 

Montreal Depot opened. 

Printing Department commenced. 

Gothenburg Depot opened. 

Irlam Soap Works opened. 

Loss of the S.S. " Unity." 

West Hartlepool Refinery purchased. 

Roden Estate purchased. 

Middleton Preserve Works commenced. 

" Wheatsheaf " Record first publication. 

New Northampton Saleroom opened. 

Manufacture of Candles commenced at Irlam. 

Broughton Tailoring Factory opened. 

New Tea Department Buildings opened. 

Sydney Depot commenced. 

Banbury Creamery opened. 

Littleboro' Flannel Mill acquired. 

Tobacco Factory commenced. 

Longsight Printing Works commenced. 

Corset Factory commenced. 

Herning Slagteri purchased. 



19 



PRINCIPAL EVENTS IN CONNECTION WITH THE 
CO-OPERATIVE WHOLESALE SOCIETY 

SINCE ITS COMMENCEMENT continued. 



YEAR. 

1900 . 

1901 '. 



1902 

1903 

1904 



1905 

1906 

) 

1907 
1908 


1909 

1910 



DAY. 

Mar. 24 
June 20 
April 30 
July 27 
Sept. 3 
Oct. 9 
April 9 

25 
May 1 
Sept. 8 
Nov. 1 
July 1 
Oct. 24 
Feb. 20 
AprillS 
May 30 
June 20 
July 1 
Aug. 24 
Feb. 15 
Feb. 13 

27 
July 3 
Sept. 5 
Oct. 26 
Jan. 1 
Mar. 31 
April 28 
May 16 
Nov. 19 
Sept. 14 

19 

Oct. 1 

Feb. 4 

8 

June 13 

29 

29 

29 

Feb. 15 

22 
April 5 
Sept. 13 
May 7 
July 19 



EVENTS. 

Rushden Factory commenced. 
Silvertown Flour Mill opened. 
Sydney Tallow Factory purchased. 
Roden Convalescent Home opened. 
Tralee Bacon Factory commenced. 
Rushden New Factory opened. 
New Birmingham Saleroom opened. 
Fire at Newcastle Branch (Drapery Department). 
Work commenced at Pelaw. 
Luton Cocoa Works opened. 
Launch of New Steamer, " Unity," Greenock. 
Leicester Hosiery Factory taken over. 
Launch of New Steamer, "Fraternity." 
Marden Fruit Farm purchased. 
New Drapery Buildings, Manchester, opened. 
Newcastle Hide and Skin Depot commenced. 
Brislington Butter Factory commenced. 
Huddersfield Brush Factory taken over. 
Stockton Hide and Skin Depot commenced. 
Bury Weaving Shed commenced. 
Starch Manufacture commenced at Irlam. 
'Lard 

Desborough Corset Factory commenced. 
Esbjerg Dep6t opened. 
Launch of " New Pioneer." 
Rochdale Flour Mill taken over. 
Oldham Star Flour Mill taken over. 
Sun Flour Mill taken over. 
Bristol New Depot opened. 
Manchester Ride and Skin Depot commenced. 
Mitchell Memorial Hall opened. 
Leeds Hide and Skin Depot commenced. 
New Huddersfield Saleroom opened. 
Huthwaite Hosiery Factory commenced. 
Birmingham Cycle Depot opened. . 
Silvertown Soap Works commenced. 
Keighley Iron Works taken over. 
Dudley Bucket and Fender Society taken over. 
Birtley Tin Plate Society taken over. 
Dunston-on-Tyne Soap Works opened. 
Pontefract Fellmongering commenced. 
Leicester Printing Works commenced. 
Beeston Hide and Skin Depot commenced. 
Avonmouth Flour Mill commenced. 
New Extensions, London, opened. 



20 



LIST OF TELEGRAPHIC ADDRESSES. 



ARMAGH DEp6i: "WHOLESALE, ARMAGH." 
AVONMOUTH FLOUR MILL: "WHOLESALE, AVONMOUTH." 
BATLEY WOOLLEN MILL: "WHOLESALE, BATLEY." 
BEESTON HIDE AND SKIN DEPARTMENT: "WHOLESALE, BEESTON, 

NOTTS." 

BIRMINGHAM CYCLE DEP&T: "CO-OPERATE, BIRMINGHAM." 
BIRMINGHAM SALEROOM: "CO-OPERATE, BIRMINGHAM." 
BIRTLEY TINPLATE WORKS : "WHOLESALE, BIRTLEY." 
BLACKBURN SALEROOM: "WHOLESALE, BLACKBURN." 
BRISLING-TON BUTTER FACTORY: "FACTORY, BRISLINGTON." 
BRISTOL DEPOT : "WHOLESALE, BRISTOL." 

BBOUGHTON CABINET FACTORY: "CO-OPERATOR, MANCHESTER." 
BROUGHTON SHIRT, UNDERCLOTHING, AND MANTLE FACTORY : 

"JACKETS, MANCHESTER." 

BROUGHTON TAILORING FACTORY : " TAILORING, MANCHESTER." 

BURY WEAVING SHED: "WHOLESALE, BURY." 

CARDIFF SALEROOM: "WHOLESALE, CARDIFF." 

CENTRAL, MANCHESTER: "WHOLESALE, MANCHESTER." 

CORK DEPOT: "WHOLESALE, CORK." 

CRUMPSALL WORKS : "BISCUIT, MANCHESTER." 

DESBORO' CORSET FACTORY: "WHOLESALE, DESBORO'." 

DUDLEY BUCKET WORKS: "WHOLESALE, DUDLEY." 

DUNSTON-ON-TYNE SOAP WORKS: "SOAP, DUNSTON-ON-TYNE." 

DUNSTON-ON-TYNE CORN MILL : "WHOLESALE, GATESHEAD." . 

GOOLE DEP6T: "WHOLESALE, GOOLE." 

HARTLEPOOL LARD REFINERY : " WHOLESALE, WEST HARTLEPOOL. 

HECKMONDWIKE SHOE WORKS: "WHOLESALE, HECKMONDWIKE." 

HUDDERSFIELD SALEROOM: "WHOLESALE, HUDDERSFIELD." 

HUTHWAITE HOSIERY FACTORY: "WHOLESALE, HUTHWAITE." 

IRLAM SOAP WORKS: "WHOLESALE, CADISHEAD." 

KEIGHLEY IRONWORKS : " WHOLESALE, KEIGHLEY." 

LEEDS BRUSH FACTORY: "BROOMS, LEEDS." 

LEEDS READY-MADES FACTORY: "SOCIETY, LEEDS." 

LEEDS SALE AND SAMPLE ROOMS: "WHOLESALE, LEEDS." 



LIST OF TELEGRAPHIC ADDRESSES continued. 



LEEDS HIDE AND SKIN DEPARTMENT: "SKINS, LEEDS." 

LEICESTER PRINTING WORMS: "TYPOGRAPHY, LEICESTER." 

LEICESTER SHOE WORKS: "WHOLESALE, LEICESTER." 

LIMERICK DEPOT: "WHOLESALE, LIMERICK." 

LIVERPOOL OFFICE AND WAREHOUSE: "WHOLESALE, LIVERPOOL." 

LONDON BRANCH: "WHOLESALE, LONDON." 

LONGSIGHT PRINTING WORKS: "TYPOGRAPHY, MANCHESTER." 

LONGTON CROCKERY DEPOT: "WHOLESALE, LONGTON (STAFFS.)." 

LUTON COCOA WORKS: "WHOLESALE, LUTON." 

MANCHESTER CENTRAL: "WHOLESALE, MANCHESTER." 

MANCHESTER HIDE AND SKIN DEPARTMENT: "SKINS, MANCHESTER." 

MANCHESTER SUN MILL : " SUNLIKE, MANCHESTER." 

MARDEN FRUIT FARM : "WHOLESALE, MARDEN, HEREFORD." 

MIDDLETON PRESERVE WORKS : " WHOLESALE, MIDDLETON 

JUNCTION." 

NEWCASTLE BRANCH: "WHOLESALE, NEWCASTLE-ON-TYNE." 
NEWCASTLE BRANCH, PELAW: "WHOLESALE, BILL-QUAY." 
NEWCASTLE BRANCH, CATTLE DEPARTMENT : " KYLOE, NEWCASTLE." 
NEWCASTLE BRANCH, GREENGROCERY (STOWELL STREET) : " LOYALTY, 

NEWCASTLE. 

NORTHAMPTON SALEROOM: "WHOLESALE, NORTHAMPTON." 
NOTTINGHAM SALEROOM: "WHOLESALE, NOTTINGHAM." 
OLDHAM STAR MILL: "STAR, OLDHAM." 

PONTEFRACT FELLMONGERING : "WHOLESALE, PONTEFRACT." 

RODEN ESTATE: " WHOLESALE, RODEN." 
RUSHDEN BOOT WORKS : "WHOLESALE, RUSHDEN." 
SILVERTOWN FLOUR MILL: " CO-OPERATIF, LONDON." 
SILVERTOWN PRODUCTIVE: "PRODUCTIVO, LONDON." 
SILVERTOWN SOAP WORKS: "OPERSAPO, LONDON." 
TEA DEPARTMENT: "LOOMIGER, LONDON." 
TOBACCO FACTORY: "TOBACCO, MANCHESTER." 
TRALEE BACON FACTORY: "BACON, TRALEE." 
TRALEE DEPOT: "WHOLESALE, TRALEE." 
WISBECH FRUIT DEPOT: "WHOLESALE, WISBECH." 



22 



TELEPHONIC COMMUNICATION. 



Our Premises in the following towns are directly connected 
with the Local Telephone System : 

Nos. 

MANCHESTER GENERAL OFFICES 

DRAPERY DEPARTMENT 

BOOT AND SHOE DEPARTMENT ... 

FURNISHING DEPARTMENT I 61, 

*CRUMPSALL '"City. 

*LONGSIGHT 

*TOBACCO 

BROUGHTON CABINET WORKS, &c. .. J 
HIDE & SKIN DEPARTMENT.. CENTRAL 5180 

NEWCASTLE WATERLOO STREET 284f 

WEST BLANDFORD STREET 1787 

1260 

1989 

2506 

2507 

498 

SADDLERY DEPT. (West Blandford Street) 2116 

GREENGROCERY DEPT. (Stowell Street).. 1524 

(New Bridge Street) 2423 

QUAYSIDE WAREHOUSE 2670 

564 

PELAW WORKS GATKSHEAD 121 

() NEWCASTLE 2806 

HIDES AND SKINS (St. Andrew's Street) .. 2907 

LONDON GENERAL OFFICE 

GROCERY SALEROOM 

DRAPERY 

GROVE STREET 

READY-MADES I 1390, f 

TEA DEPARTMENT City. 

GENERAL OFFICE .... 

FURNISHING AND BOOT DEPARTMENT . 
BUILDING AND ENGINEERING DEPT. . . , 

TRAFFIC 

AVONMOUTH FLOUR MILL 51 & 52 

BATLEY 101 

BEESTON HIDE AND SKIN DEPARTMENT 55 

BIRMINGHAM CYCLE DEPOT MIDLAND 838 

BIRMINGHAM SALEROOM MIDLAND 838 

BIRTLEY TINPLATE WORKS .. 15 



* Sub. to Manchester General Offices. 

t Post Office System. All others National Telephone Company. 



23 



TELEPHONIC COMMUNICATION continued. 



Nos. 

BRISTOL ................................................ 1913 

................................................ 1914 

................................................ 1915 

................................................ 1916 

BRISLINGTON ................................ 1643 

BURY .................................................... 179 

CARDIFF ................................................ 563f 

DUDLEY BUCKET WORKS ............................ 22 

DUNSTON FLOUR MILL .......... CENTRAL, NEWCASTLE 1261 



SOAP WORKS .................... GATESHEAD 426 

...................... DUNSTON llf 

ENDERBY ...................................... NABBORO' 32 

GARSTON .............................. ................... 6 

GOOLE .................................................. 2 

HECKMONDWIKE ...................................... 112 

HUDDERSFIELD ........................................ 310 

HUTHWAITE HOSIERY ..." ........... SUTTON-IN-ASHFIELD 36 

IRLAM .......................................... URMSTON 65 

KEIGHLEY IRONWORKS .............................. 160 

LEEDS SALEROOM ............................ CENTRAL 2098 

READY-MADES, HOLBECK ............ 1648 

BRUSH FACTORY ............................ 4035 

HIDE AND SKIN DEPARTMENT .............. 4314 

LEICESTER WHEATSHEAF WORKS .................. 1132 

.................. 235 

DUNS LANE .............................. 1829 

PRINTING WORKS ........................ 1144 

LITTLEBOROUGH FLANNEL FACTORY ................ 63 

LIVERPOOL VICTORIA STREET .............. CENTRAL 7862 

REGENT ROAD .................. 5861 

LONGTON .............................................. 16 

LUTON .................................................. 113 

MANCHESTER SUN MILL ................ TRAFFORD PARK 27 

................ 218 

MIDDLETON PRESERVE WORKS .......... FAILSWOHTH 33 

NORTHAMPTON SALEROOM ............................ 2C6 

NOTTINGHAM SALEROOM .............................. 2106 

OLDHAM STAR MILL .................................. 171 

PONTEFRACT FELLMONGERING ...................... 33 

RUSHDEN .............................................. 10 

SILVERTOWN FLOUR MILL .................. EASTERN 602 

PRODUCTIVE .................. 1656 

SOAP WORKS .................... 1354 

WEST HARTLEPOOL LARD REFINERY .............. 286 

WISBECH ................................................ 58 

t Post Office System. All others National Telephone Company. 



CO-OPERATIVE WHOLESALE SOCIETY LIMITED. 


PAST MEMBERS OF GENERAL COMMITTEE. 


Name. 


Nominating Society. 


Elected. 


Retired. 






1864 March 
1864 March .... 
1864 March .... 
1864 March .... 
1864 March .... 
1864 March .... 


1874 August. 
1869 May. 
1867 May. 
1868 Nov. 
1866 October. 

1865 Nov. 
1868 Nov. 

1865 Nov. 

1874 May. 
1886 March. 
1889 Dec. 

1866 Feb. 
1877 Dec. 

1869 Nov. 
1869 Dec. 
1867 Nov. 
1868 Nov. 

1868 May. 
1872 August. 
1882 June. 

1871 May. 
1869 Nov. 
1869 Nov. 
1871 May. 
1871 May. 
1895 March. 
1871 Nov. 
1870 Nov. 
1870 Nov. 
1871 August. 

1874 Dec. 
1885 Dec. 

1873 May. 
1884 Sept. 

1871 Nov. 


(Councillor Smithies . . 


Rochdale 




John Hilton 


Middleton 


Charles Howarth .... 
J. Neild 


Heywood 


Mossley ] 


Thomas Cheetham 


Rochdale 


1867 Nov 
1864 March .... 
1865 Nov 


Heckmondwike . . 4 
Oldham ., 


1885 Dec 


W. Nuttall 


1886 June 
1865 Nov 




Joseph Thomasson .... 
Edward Hooson 


I 
Oldham 


1876 June 
1866 May 


Manchester 


1866 May 
1867 May 


E Longfield 




Isaiah Lee 


Oldham 


1867 Nov 


f J M Percival 


Manchester j 


1868 Feb 


1870 Feb 


D Baxter 




1876 March .... 
1868 May 


J Swindells 


Hyde 


1868 Nov 


T Sutcliffe 




1868 Nov 


+ James C Fox 


Manchester 


1868 Nov 
1869 May 


^N Marcroft 




*J. T. W. Mitchell .... 
Thomas Pearson . . 


Rochdale 


1869 Nov 


Eccles 


1869 Nov 




Over Darwen 


1869 Nov 


A Mitchell 


Rochdale 


1870 August . . 
1870 Nov 


W^ Moore 




{Titus Hall 


Bradford | 


1871 May 




B. Hague 




1877 June 

1871 May 
1874 Dec 

1871 May 


Thomas Shorrocks .... 


Over Darwen 





25 



PAST MEMBERS OP GENERAL COMMITTEE continued. 


Name. 


Nominating Society. 


Elected. 


Retired. 


JR. Allen 


Oldham 


1871 August .. 
1871 August .. 


1877 April. 

1872 Feb. 
1874 Feb. 
1873 August. 
1872 Feb. 
1873 Feb. 
1876 June. 
1885 March. 
1874 Feb. 
1876 March. 
1873 August. 
1874 Dec. 
1907 June. 
1874 Dec. 
1876 June. 
1876 June. 
1877 March. 
1882 Sept. 
1898 June. 
1907 March. 
1885 Sept. 
1888 May. 
1877 March. 
1886 March. 
1899 Feb. 
1907 Sept. 
1886 March 
1905 August. 
1890 January. 
1891 Dec. 
1889 August. 
1895 June. 
1895 July. 
1904 October. 


Job Whiteley 


Halifax 


J Thomas Hayes 


1 
Failsworth . 


1873 Feb 
1871 Nov 


Jonathan Fish wick . . . 
J. Thorpe 


Bolton 


1871 Nov 


Halifax . . ... 


1872 Feb . 


JW. Johnson 


Bolton j 


1872 Feb 


H. Whiley 


Manchester j 


1877 June 
1872 August .. 


J. Butcher 


Banbury 


1874 May 
1873 May 


H. Atkinson 


Blaydon-on-Tyne . . 
Eccles 


1873 August .. 
1873 August .. 
1874 Feb 
1874 Feb 
1874 Dec 
1874 Dec 
1874 Dec 
1874 Dec 
1874 Dec 


William Bates 


J. F. Brearley 


Oldham 


Robert Cooper 


Accrington 


H. Jackson 


Halifax 


J Pickersgill 


Batley Carr 


W. Barnett 


Macclesfield 


John Stansfield 


Heckmondwike .... 
Huddersfield . . . 


Thomas Bland . . 


S. Lever 


Bacup . , . -i 


1876 Sept 
1886 March 
1876 Sept 


F. R. Stephensoii .... 
R. Whittle 


Halifax 


Crewe 


1877 Dec 


JThos. Swann 


Masborough 


188 Sept 
1883 Nov 
1883 Dec 


John Lord 


Accrington 


Joseph Mc.Nab 


Hyde 


Alfred North 


Batley 


1883 Dec 


James Hilton 


Oldham 


1884 Sept 


Samuel Taylor 


Bolton 


1885 Sept. 


William P. Hemm. . . . 
E. Hibbert 


Nottingham 


1888 Sept 


Failsworth 


1882 Sept 


James Lownds 


Ashton-under-Lyne. . 

T)f>rVw 


1885 March .... 
1890 June 


Amos Scotton 




* Held Office as President. t Held Office as Secretary and Treasurer. 
J Held Office as Secretary. Held Office as Treasurer. 



26 



PAST MEMBERS OF NEWCASTLE BRANCH COMMITTEE. 


Name. 


Nominating Society. 


Elected. 


Retired. 


Ephraim Gilchrist .... 
George Dover 


Wallsend 


1873 Oct 


1874 Jan. 
1877 Sept. 
1879 May. 
1877 Sept. 
1876 Sept. 
1891 Sept. 
1875 March. 
1893 Sept. 
1892 May. 
1884 June. 
1883 Dec. 
1893 Dec. 
1890 May. 
1887 Dec. 
1893 June. 
1910 Sept. 
1905 May. 
1904 August. 
1903 June. 
1902 July. 


Chester-le-Street . . . 
Blaydon-on-Tyne . . 
West Cramlington . . 
Newcastle-on-Tyne . . 
Durham 


1874 Dec 


Humphrey Atkinson . . 
f James Patterson 


1874 Dec 


1874 Dec 


John Steel 


1874 Dec 


William Green 


1874 Dec. . . 


Thomas Pinkney . . 


Newbottle 


1874 Dec 


Richard Thomson .... 
tjohn Thirlaway 


Sunderland 


1874 Dec 


Gateshead 


1876 Dec 


William Robinson .... 
William J. Howat .... 
George Scott 


Shotley Bridge 
Newcastle-on-Tyne . . 
Newbottle 


1877 Sept 


1877 Dec 


1879 May 


J. Atkinson 


Wallsend 


1883 Dec 


George Fryer 


Cramlington 


1883 Dec 


Matthew Bates 


Blaydon 


1884 June 
1890 Sept 


Robt. Gibson 


Newcastle-on-Tyne . . 
Durham 


George Binney 


1891 Dec 


Robert Irving 


Carlisle 


1892 June .... 


Thomas Rule 


Gateshead 


1893 June 


William Stoker 


Seaton Delaval .... 


1893 Sept 






* PAST MEMBERS OF LONDON BRANCH COMMITTEE. 


Name. 


Nominating Society. 


Elected. 


Retired. 


J Durrant 


Arundel 


1874 Dec 


1875 Dec. 
1876 Dec. 
1878 March. 
1896 Dec. 
1901 Oct. 
1907 March. 
1907 June. 
1882 March. 
1888 Dec. 
1885 June. 
1910 Oct. 
1886 Sept. 
1904 Oct. 
1907 March. 
1888 Dec. 
1904 Feb. 
1907 April. 


John Green 


Woolwich 


1874 Dec 


[Thomas Fowe 


Buckfastleigh 


1874 Dec 


T E Webb 


Battersea 


1874 Dec 


J. Clay 


Gloucester 


1874 Dec 


H Pumphrey . . 


Lewes 


1874 Dec 


Geo Hines 


Ipswich 


1874 Dec 


f William Strawn 


Sheerness 


1875 Dec 


Frederick Lamb . 


Banbury 


1876 Dec 


J F Goodey 


Colchester ] 


1878 Mar 


1889 Mar 
1882 June 


F A Williams 


Reading 


G. Sutherland 


Woolwich 


1883 Dec 




Oxford ... 


1885 June 


J J B Beach 


Colchester 


1886 Dec 


R H Tutt 


Hastings 


1897 March 
1902 Sept 


W H Brown 


TCfiwnnrt, 






* Newcastle and London Branch Committees constituted December, 1874. 
t Held Office as Secretary. 



27 



THE CO-OPERATIVE WHOLESALE SOCIETY 
LIMITED. 

^ 


MEMBERS OF GENERAL, AND NEWCASTLE 
AND LONDON BRANCH COMMITTEES WHO HAVE DIED 
DURING TIME OF OFFICE. 


NAME. 


NOMINATING 
SOCIETY. 


DATE OP DEATH. 


Edward Hooson 


GENERAL. 
Manchester 


December llth, 1869. 
April 2nd, 1877. 
March 6th, 1886. 
May 18th, 1888. 
August 21st, 1889. 
January 18th, 1890. 
December 15th, 1891. 
March 16th, 1895. 
June 25th, 1895. 
July 27th, 1895. 
February 15th, 1899. 
October 2nd, 1904. 
August 14th, 1905. 

May 25th, 1890. 
September 9th, 1891. 
May 1st, 1892. 
July 4th, 1902. 
August 22nd, 1904. 
May 5th, 1905. 

December 21st, 1888. 
December 2nd, 1896. 
October 25th, 1901. 
February 26th, 1904. 
October 17th, 1904. 
April 20th, 1907. 
October 5th, 1910. 


Robert Allen 


Oldham 


Richard Whittle 


Crewe 


Samuel Lever 


Bacup 


William P. Hemm .... 
James Hilton 


Nottingham 


Oldham 


Samuel Taylor 


Bolton 


J. T. W.Mitchell 


Rochdale 


E. Hibbert 


Failsworth 


James Lownds 


Ashton-un-Lyne . . 
Masboro' 


Thos. Swann 


Amos Scottou. 


Derby 


Alfred North 


Batley 


J. Atkinson 


NEWCASTLE. 
Wallsend 


William Green 


Durham 


John Thirlaway 


Gateshead 


William Stoker 


Seaton Delaval . . 
Carlisle 


Robert Irving 


George Binney. ....... 


Durham 


J J B Beach . 


LONDON. 
Colchester 


T E Webb 


Battersea 


J. Clay 




R. H. Tutt 


Hastings 


G Sutherland 


W^oolwich 


W H Brown 


Newport 


J F Goodey 


Colchester 







28 



CO-OPERATIVE WHOLESALE SOCIETY LIMITED. 


PAST AUDITORS. 


Name. 


Nominating Society. 


Elected. 


Retired. 


D. Baxter 


Manchester 


1864 March .... 
1864 May 


1868 May. 
1865 May. 
1867 May. 
1881 Sept. 
1868 Nov. 
1874 May. 
1870 May. 
1873 May. 
1875 Feb. 
1876 Sept. 
1877 Sept. 
1872 Nov. 
1873 Nov. 
1874 May. 
1878 June. 
1874 Sept. 
1876 March. 
1888 Sept. 
1885 Sept. 
1878 Sept. 
1879 June. 
1885 June. 
1910 April. 
1903 Feb. 


J. Hankinson 


Preston 


E. Longfield 


Manchester 


1865 May 


James White 


Manchester 


1867 May 


W. Nuttall 


Oldham ] 


1868 May 


1873 Nov 


A. Howard 


Rochdale 


1868 Nov 


R. Taylor 


Oldham ] 


1870 May 


1873 Nov 


J. C. Fox 


Manchester j 


1872 May 


1876 Dec 


H. C. Pingstone 


1872 May 


W. Barnett 


Macclesfield 


1872 Nov 


W. Grimshaw 


Eccles 


1873 May 


J. Leach 


Rochdale 


1874 May 


J. Odgers 


Manchester 


1874 May 


J. M. Percival 


Manchester 


1875 March .... 
1876 March 
1876 Oct 


W. Applebv 




J. D. Kershaw 


Oldham 


James Kershaw . . . . 


Rochdale 


1878 June 


W. Nuttall 


Eccles 


1879 March .... 
1881 Dec 


T. Whitworth 


Rochdale 


J. E. Lord 


Rochdale 


1885 Dec 


Isaac Haigh 


Barnsley 


1888 August 










29 



STATISTICS 

SHOWING THE 
PROGRESS OF 

THE CO-OPERATIVE WHOLESALE 
SOCIETY LIMITED. 



30 



909 



ed 



30 ** GC C~'"P'MC^y:iC' < fO' 1 '*'tDCOrHQCWCJdOt5ep 



O =*:::: :" ~33ei*<a&~^*~2 

r-~l U3-2 rH rH rH rH rH 

rH 

s 

o 

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3 T3 i "O 

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H 



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31 



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aj '. '. '. . ', a '. '. '. . & . . 

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32 



1 

ffl-8 



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11 



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EXPENSE 



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mparison 
th corre- 
ing perio 
ious year. 



Co 
wi 



po 
pr 



c-^ 50,0.05, co ' 
I TjT^f -ftrcs t 



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33 



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3^2 ,2 5* ^ ^-- 3Sgosj-r;Sa3Soog .tj M 
Q_ SS c/JV] P3 H JJ _O P3 ffl 


Leicester), Silvertown Soap Works, 
Birtley Tinplate Works, Dudley 
Bucket and Fender Works, Keighley 
\ Ironworks. 
< Dunston Soap Works. Leicester Printing 
\ Works, Pontefract Fellmongering. 






*" <-Tc- ' o o ' ia ' ' ' 




i 


a 


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Profit Ac 


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34 



BE SERVE FUND 
2>r. TRADE DEPARTMENT FROM 

Deductions from Reserve Fund 

Subscriptions and Donations to Charitable and other Objects 88,425 

Investments Written off : Bank Department 18,259 

Trade Department 10,660 

Insurance Fund 6,000 

Land and Buildings Account Depreciation, Special 1,148 

Fixtures 852 

Celebration Dinner : Opening Warehouse, Balloon Street 56 

Newcastle Formation Expenses 

21st Anniversary Commemoration Expenses, Manchester 2,017 

Sprinklers Account Amount- written off to date 68,446 



195,879 
RESERVE FUND, December 25th, 1909 : 

Investments : Manchester Ship Canal Company, 2,000 

Ordinary Shares of 10 each 20,000 

Gilsland Convalescent Home, 7,500 Shares 

of 1 each 7,500 

British Cotton Growing Association, 3,000 

Shares of 1 each 3,000 

North-Western Co-operative Convalescent 

Homes Association 6,500 

37,000 

Balance, as per Balance Sheet, December 25th, 1909 378,954 

Less, as per Disposal of Profit Account, December 25th, 1909 40,248 

419,202 



652,081 



35 



ACCOUNT. 

COMMENCEMENT OF SOCIETY. Cr. 

Additions to Reserve Fund 

From Disposal of Profit Account, as per page 33 Net 622,654 

Balance Sale of Properties : 

Strawberry Estate, Newcastle 1,953 

Land, Liverpool 713 

Rosedale 11 

South Shields 96 

Newhall 418 

Durham 376 

Gorton 10,923 

Calais 319 

Steamships 10,621 

Tipperary 450 

25,880 

Balance Sale of Shares New Telephone Company 44 

Share Investment Lancashire and Yorkshire Productive 

Society 60 

Sale of part Shares Co-operative Printing Society 63 

Share Investment Leicester Hosiery Society 76 

,, ,, Star and Rochdale Corn Mills 14 

,, Keighley Ironworks 55 

Dividend on Debts, previously written off 786 

Balances, Shares, Loans, &c., Accounts 220 

Bonus to Employes : Differences between Amounts Provided and 

actually Paid 311 

Dividend on Sales to Employes 403 

Interest on Manchester Ship Canal Shares 1,515 

652,081 



36 



CO-OPERATIVE WHOLESALE 

REGISTERED OFFICE : 1, BALLOON 



Industrial and Provident Societies 

ABSTRACT OF ANNUAL RETURN FOR 

(Under the 

BALANCE SHEET OF FUNDS AND 

Trade Department s. d. s. d. 

341,631 Transferable Shares of 5 each 1,708.155 

Less Amount unpaid 50,850 1 10 

Due to Shareholders 1,657,804 18 2 

Loans and Interest 2,948,313 3 7 

Amount Owing by Society Goods and Expenses 654,007 16 6 

Less Selves Account (see contra) 18,718 17 11 

635,288 18 7 

Mortgage and Interest 7,358 12 10 

Received in Advance for Goods 16,255 16 10 

Owing Insurance Department Claims 1,932 6 10 

Insurance Department Premiums 692 

,. Reserve Fund Account 11 5 

Scottish Wholesale Society's Proportion due of Batley, &c., 

Results 97 16 1 

3,609,849 15 2 

Bank Department 

Current Accounts 2,167,019 9 9 

Less Bank Balance - Trade Department 1 ,180,743 16 9 

986,275 13 

Deposit Accounts 328,419 10 5 

Employes' Thrift Fund 55,001 S 

Commission Owing 90 2 10 

1,369,786 15 6 

Reserves Trade and Bank Departments 

Reserve Fund Trade Department (a)378,953 12 9 

Bank 89,648 16 9 

468,602 9 6 

Insurance Fund 742,381 J> 6 

Reserve Balances Purchasing Depots 16,294 11 'A 

1,227.27? 6 2 

' Profits appropriated but not paid during the Financial Year- 
Trade Department 282,244 18 4 

Bank Department 17,664 4 5 

- 299,909 2 9 

(a) Exclusive of the following share investments made from this fund 
Manchester Ship Canal Company (2,000 Ordinary 

Shares) 20,000 

Gilsland Convalescent Home 7,500 

North-Western Co-operative Convalescent Homes 

Association 6,500 

British Cotton Growing Association 3,000 



37,001) 



Total 8,164,128 17 



Signature of Treasurer (No Treasurer). 

The undersigned, having had access to all the Books and Accounts of the Society, and 
and Vouchers relating thereto, now sign the same as found to be correct, duly vouched, and 



March 31st, 1910. 



37 



SOCIETY LIMITED. 

STREET, MANCHESTER. 



Act, 1893, 56 and 57 Viet., c. 39. 



YEAR ENDED 25th DECEMBER, 1909 

above Act). 

EFFECTS, AS AT 25ra DECEMBER, 1909. 

Trade Department s. d. 

Value of Stock in Trade 2,302,938 17 6 

Buildings, Fixtures, and Land (used in trade) 1,595,237 11 7 

Four Steamships (used in trade) (Written off) .... 

INVESTMENTS AND OTHER ASSETS s. d. 

In Buildings, Fixtures, and Land 575,543 14 3 

In Shares of Industrial and Provident Societies (b) 3,908 18 5 

In Shares of Companies (6) 2,331 3 3 

C.W.S. Proportion of Partnership Capital, including Interest 

and Profits- English and Scottish Wholesale Societies. 226,793 3 1 

Rents Due 1,536 13 

Expenses Stock, and Payments in Advance 38,284 16 7 

Amount Owing by Members and others at end of Year Goods 

and Freights ... 710,748 15 

Less Selves Account (see contra) 18J718 17 11 

692,029 17 1 

Payments in Advance for Goods 45,906 10 6 

1,586,394 16 2 

Bank Department Investments and other Assets. 

On Freehold or Leasehold Security 1,020,113 1 

On Shares and Loans 8,203 14 9 

Land and Buildings 5,320 010 

Consols :- 20,000 taken at 16,000, and Interest 125 16,125 

Corporation Mortgages and Interest 892,994 11 11 

Stamped Cheques 120 1 8 

Cash in Banks 658,432 6 2 

2,641,308 15 5 
Cash in hand and at Branches : 

Trade Dept. Bank Dept. 

Cash in hand 7,950 16,53 1 18 

at Branches 13,76319 1 

21,713 19 1 16,534 18 

38,248 17 II 

(6) Exclusive of investments made from Reserve Fund (.tee a). 



Total 8,164,128 17 



Secretary-THOS. BRODRICK, Eccles, near Manchester. 

having examined the foregoing General Statement, and verified the same with the Accounts 
in accordance with law. 



THOS. JAS. BAYLIS, High Street, Rotherham, 
T. WOOD, 40 to 46, Deansgate Arcade, Manchester, 
JAMES E. LORD, Town Hall Chambers, Rochdale, 

' St An n ^Sn-8'ea 1UnllyhUr8tl ^ *" ^^ ^^ 
BENJ. TETLOW, 94, Westgate Road, Newcastle-on-Tyne, 



A/ 
P AUDITORS. 



38 



MANCHESTEB GBOCEBY AND PBO VISION 


TBADE. 


Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 

. _ 


Stocks 
at end. 


Amount. 


Rate 
perl. Amount. 


Rate 
per . 










8. d. 





s. d. 


1| Years, January, 1876. . 


2,586,691 


26,417 


21 


31,028 


2J 56,487 


S December, 1880. . 
8 , 1885. . 
3 , 1890.. 
8 , 1895. . 
8 , 1900. . 
8 , 1905. . 


8,740,658 
11,723,202 
15,511,593 
21,956,461 
28,186,928 
41,629,024 


87,603 
127,892 
180,023 
279,262 
374,568 
489,689 


2g 
2* 
2| 
3 
31 


140,043 3| 70,091 
157,209 3J 92,790 
264,131 4 123,432 
839,816 3| 159,930 
500,911 4J 158.537 
774,698 4| 237,874 


Year, 1906. . 
(58 wks) 1907. . 
1908. . 
1909.. 


10,116,804 
11,404,612 
11,'265,443 
11,704,861 


116,290 
128,137 
138,122 
140,372 


21 

2g 
21 
2| 


199,945 
234,190 
210,818 
250,599 


4| 
4J 
4g 
5J 


273,669 
265,372 
240,136 
294,990 


Half Year, June, 1910.. 
36i Years' Total.... 


5,842,547 


71,097 


2J 


121,804 5 243,107 


180,668,824 


2,159,472 


2| 


3,225,187 


4i ' 


MANCHESTEB DBAPEBY TBADE. 


Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 


Stocks 
at end. 


Amount. 


Rate 
per . 


Amount. 


Rate 
per . 










s. d. 


s. d. 





2J Years, January, 1876. . 


211,351 


11,481 


1 1 


2,165 


2| 


72,408 


8 December, 1880. . 
S 1885. . 
S 1890. . 
S 1895. . 
8 1900.. 
5 1905.. 


672,992 
771,933 
1,205,935 
1,920,447 
2,568,623 
3,315,793 


43,116 
42,913 
60,656 
100,386 
141,497 
196,568 


1 1J 
1 

1 ij 


*941 
20,277 
25,278 
48,223 
88,133 
94,449 


5* 
6 
8J 
6J 


44,105 
44,948 
84,739 
108,337 
153,641 
107,837 


Year, 1906. . 
(53 wks),, 1907.. 
1908.. 
1909.. 


791,636 
894,191 

899,!)5 
941,120 


47,894 
54,131 
59,075 
59,221 


1 24 
1 24 
1 82 
1 3 


25,342 
32,021 
23,463 
32,689 


7| 
8i 
6J 
8J 


116,807 
110,503 
111,677 

108,:$:-. 1 


Half Year, June, 1910.. 
36| Years' Total.... 

Less Depr 

3 


456,434 30,992 


1 4J 


16,093 


8g 


130,530 


14,650,850 


847,933 


1 H 


407,192 
4,757 






sciation, Oct 
leaves Net E 


sber, 1877... 




rofit 




402,435 


6* 






*Loss. 
NOTE. To December, 1883, the figures include Woollens and Ready-Mades Department. 
To June, 1905, inclusive, the figures include Desboro' Corset Factory, now separately 
To December, 1906, ,, Broughton Shirt stated in Prod. Ac/s. 



39 



MANCHESTER WOOLLENS AND 


READY- 


MADES TRADE. 


Since publishing a separate Account in Balance Sheet. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 


Stocks at end. 


Amount. 


Rate 
per . 


Amount. 


Rate 
per . 


(a) (6) 


2 Years, December, 1885 



41,578 



2,470 


s. 
1 


d. 

21 



745 


B. 




d. 
*i 



5,242 


3 1890 


120,546 


8,331 


1 


4 4 


. *1,196 





-5 


11,463 


9 1895 


255,815 15,905 


1 


2$ 


*3,232 





3 


15,608 


5 1900 


622,486 


35,706 


1 


it 


13,805 





5J 


35,978 


S 1905 


874,585 


51,849 


1 


21 


16,346 





4 


51,262 16,779 


Year, 1906 


208,611 


12,578 


1 


28 


4,826 





54 


56,468 26,647 


(53 wks) 1907 


231,457 


13,664 


1 


24 


6,035 





8} 


59,283 31,652 


,, 1908 


239,358 


15,140 


1 


34 


1,747 





1} 


60,661 : 37,554 


,, 1909 


252,462 


15,562 


1 


21 


7,162 





<v 


62,135 ! 30,308 


Half Year, June, 1910 
26i Years' Total... 


148,232 


8,745 


1 


24 


3,685 





51 


52,533 26,861 


2,994,630 


179,950 


1 2f 


49,923 


0. 


4 




* Loss. (a) Woollens and Ready-mades and Outfitting. (ft) Linings and Dyed Goods. 
NOTE. To June, 1895, inclusive, the Results and Stocks include Broughton Clothing Factory. 


MANCHESTER BOOT 


AND SHOE 


TRADE. 


Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 


Stocks 
at end. 


Amount. 


Rate 
per . 


Amount. 


Rate 
per . 


2J Years, January, 1876 . . 



96,648 



2,659 


8. d. 
6^ 



1,524 


8. d. 
31 



7,711 


3 December, 1880 . . 


292,347 


10,500 


84 


3,646 


2g 


11,484 


3 1885.. 


439,988 


14,703 


8 


6,330 


31 


16,074 


5 1890 . . 


738,251 


24,180 


71 


17,519 


5g 


32,095 


3 1895 . . 


1,175,301 , 


48,031 


91 


18,957 


31 


56,302 


3 1900.. 


1,493,428 


59,448 


o 94 


30,468 


4g 


62,178 


3 1905.. 


1,859,595 


70,983 


o 94 


31,162 


4 


63,144 


Year 1906 . . 


426.797 


15,167 


84 


9,661 


5g 


57,329 


(53 wks) 1907 . . 


470,110 


17,049 


8 


9,039 


o 44 


57,663 


1908 . . 


462,989 


18,680 


9 


4,849 


24 69,809 


1909 . . 


475,612 


20,008 


10 


7,081 


3} 


78,109 


Half Year, June, 1910 . . 
361 Years' Total 


250,092 


10,282 


91 


4,386 


4J 


88,913 


8,181,158 


311,690 


9J 


144,622 


o 44 





40 



MANCHESTER FURNISHING TRADE. 


Since keeping a separate Account. 


EXPENSES. 


NET PROFIT. 


Stocks 
at end. 
() 


PERIOD. ENDED. 


Sales. 


Amount. 


Rate 
per dB. 


Amount. 


Rate 
per . 


4 J Years, December, 1880.. . 




81,386 



4,999 


s. d. 
1 2| 



617 


s. d. 
If 



4,307 


3 1885... 


184,218 


9,354 


1 04 


2,379 


3 


5,817 


5 1890... 


439,580 


21,250 


o 114 


6,408 


3| 


12,930 


5 1895... 


781,803 


41,130 


1 Og 


6,587 


2 


19,574 


5 1900... 


1,317,554 


65,372 


Olli 


23,638 


4J 


27,817 


5 1905... 


1,639,436 


80,885 


11| 


22,300 


31 


9888 


Year, 1906... 


378,332 


18,821 


Hi 


5,661 


3 


27,227 


(53 wks) 1907... 


416,266 


19,510 


11J 


7,036 


4 


29,037 


1908... 


412,290 


21,550 


1 OJ 


5,357 


3 


30,173 


19C9... 


408,036 


22,623 


1 1 


2,569 


1J 


29,967 


Half Year, June, 1910... 
34 Years' Total 


198,755 


11,318 


1 18 


561 


Of 


31,621 


6,257,656 


316,312 


1 OJ 


83,313 


SJ 






NOTE. From March, 1893, to June, 1895, inclusive, the Results and Stocks include 
Broughton Cabinet Works, 
(a) Excludes Longton Stock. MEMO. In Balance Sheet Longton Stocks included with 
Manchester Furnishing Stocks. 

- 


NEWCASTLE BRANCH GROCERY AND 


PROVISION TRADE. 


Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 


Stocks 
at end. 


Amount. 


Rate 
per . 


Amount. 


Rate 
per . 


5 Years, December, 1880.. . 



2,582,396 




38,033 


s. d. 
3J 



23,708 


s. A. 
2J 



44,398 


5 1885... 


4,237,286 


53,274 


3 


55,386 


3J 


53,546 


a 1890... 


5,217,881 


70,760 


3J 


93,880 


41 


42,136 


5 1895... 


7,761,473 


104,141 


3J 


155,711 


41 


46,719 


5 1900... 


10,795,105 


169,596 


3| 


185,269 


4 


87,591 


5 1905... 


14,933,269 


210,120 


3% 


182,038 


o an 


74,783 


Year, 1906... 
,(53wks) 1907... 


3,208,817 
3,485,299 


48,957 
50,371 


3 
3| 


50,190 
61,083 


3| 

4i 


95,784 
106,860 


1908... 


3,461,562 


51,922 


8J 


64,133 


4| 


86,173 


1909.. . 


3,532,418 


52,79 


3* 


73,414 


4| 


106,657 


Half Year, June, 1910... 
34J Years' Total 


1,681,989 


26.877 


o 33 


28,974 


4 


99,291 


60,897,495 


876,780 


31 


973,786 


31 





41 



NEWCASTLE BRANCH DRAPERY TEADE. 

Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 


Stocks at 
end. 


Amount. 


Rate 
peri. 


Amount. 


Rate 
per . 


S Years, December, 1880. 
3 1885. 
3 1890. 
8 1895. 
5 1900. 
S 1905. 

Year, 1906. 
(53 wks) 1907. 
1908. 
., 1909. 

Half Year, June, 1910.. 
3*i Years' Total .... 




234,269 
513,938 
876,923 
1,351,804 
1,864,292 
2,259,678 

493,226 
563,332 
574,542 
537,626 , 

255,471 



10,745 
17,599 
30,548 
44,684 
71,047 
122,128 

29,330 
30,330 
31899 
32,726 
16,250 


s. d. 
11 
8i 
8? 
7| 
9J 

1 2} 
1 01 
1 1J 
1 2* 

1 8J 



5,484 
21,903 
37,968 
57,256 
84,856 
64,195 

9,038 
15,210 
16,036 
15,202 

7,301 


s. d. 
5* 
10i 

o 10.; 

10J 

o iof 

6| 

4g 
6| 
6 
6a 

6J 



16,171 
24,084 
83,216 
48,361 
63,704 
59,939 

60,754 
60,274 
56,579 
58,331 

60,207 


9,525,101 


437,286 


11 


334,449 


8| 




NOTE. To June, 1898 


the figures include Woollens and Ready-Mades Department. 


NEWCASTLE BBANCH WOOLLENS AND 
READY-MADES TRADE. 

Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENS 


ES. 


NET PROFIT. 


Stocks at 
end. 


Amount. 


Rate 
per . 


Amount. 


Rate 
per . 


2* Years, December, 1900. . 
3" 1905.. 

Year, 190C. . 
(53 wks) 1907.. 
1908. . 
1909.. 

Half Year, June, 1910.. 
12 Years' Total 



339,631 
719,657 

153,401 
171,212 
172,519 
167,540 

87,466 



10,361 
32,340 

7,303 
7,919 
8,009 
8,338 

4,254 


s. d. 
7J 
10* 

11| 
11 

o iii 

ll| 
111 



16,984 
24,408 

7,059 

6,5-27 
6,929 
7,777 
4.251 


s. d. 
1 
8J 
11 
9i 
9| 

o iii 

11| 



35,627 
82,054 

34,642 
35,197 
40,214 
35,462 

27,796 


1,811,425 78,524 


o log 


73,935 


9| 




NEWCASTLE BRANCH BOOT AND SHOE 
TRADE. 

Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 


Stocks at 
end. 


Amount. 


Rate 
per .. 


Amount. 


Rate 
per . 


5 Years, December, 1880. 
3 1885. 
3 1890. 
3 1895. 
S 1900. 
S 1905. 

Year, 1906. 
(53 wks) 1907. 
1908. 
1909. 

Half Year, June, 1910.. 
34i Years' Total 




144,855 
327,150 
493,126 
648,837 
893,524 
1,179,581 

243,898 
268,408 
269,241 
261,707 

129,346 




4,500 
9,980 
18,876 
22,443 
31,452 
47,466 

9,731 
10,195 
10,374 
10,744 

5,491 


s. d. 
71 
7J 
9| 
8? 
8| 
9 

9| 
9 
9i 
9J 

104 



2,412 
8,276 
7,874 
14,020 
21,199 
18,082 

6,081 
5,089 
4,881 
4,042 

1,808 


s. d. 
4 5,971 
6 11,319 
31 11,870 
5| 20,680 
5 26,770 
3g 29,423 

5J 27,237 
4J 27,469 
4 J 32,096 
3| , 34,229 

3J 34,775 


4,864,673 


181,252 


81 


93,764 


04| 


NOTE. To December, 1888, the figures include Furnishing Department. 



42 



NEWCASTLE BBANCH FTJBNISHING 


TBADE. 


Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 


Stocks 
at end. 


Amount. 


Rate 
per . 


Amount. 


Rate 
per . 







s. d. 


s. d. 





2 Years, December, 1890. . 


138,487 6,287 


10i 


2,387 


4J 


10,474 


S 1895.. 


485,907 26,707 


1 11 


6,233 


3 


16,120 


5 1900.. 


963,098 47,272 


11| 


24,066 


5J ' 


29,796 


5 1905.. 


1,285,488 76,223 


1 9| 


11,638 


2J 


28,555 


Year, 1906. . 


257,204 18,499 


1 5i 4,246 


35 


30,656 


(53 wks) 1907. . 


301,266 19,853 


1 3J 8,367 


61 


28,357 


1908. . 


308,485 


20,125 


1 31 


8,465 


6J 


27,762 


1909. . 


284,285 20,750 


1 5J 


5,686 


4* 


31,111 


Half Year, June, 1910.. 
21J Years' Total 


123,698 


10,240 


1 7i 


1,621 


3| 


32,686 


4,147,918 


245,956 


1 2J 72,709 


04* .. 




LONDON 


BBANCH GBOCEBY 


AND 


PBOVISION 


TBADE 






(INCLUDING BRISTOL, CARDIFF AND NORTHAMPTON DEPOTS). 


Since keeping a separate Account. 


PERIOD. . ENDED. 


Sales. 


EXPENSES. 


NET ProFiT. 


Stocks 
at end. 


Amount. 


Rate 
per . 


Amount. 


Rate 
per JE. 


11 Years, January, 1876 . . 



203,137 



3,907 


s. d. 

4J 


2,151 


s. d. 
2J 


4 
7,219 


8 December, 1880 . . 


1,119,233 17,326 


31 


17,688 


3| 


20,789 


3 1885.. 


1,746,107 ; 29,470 


4 


24,718 


31 


24,256 


5 1890.. 
5 1895.. 


3,661,913 i 66,023 
6,125,158 ! 125,071 


41 

4i 


51,270 
74,567 


3i 

o 25 


57,347 
45,828 


5 1900.. 


8,924,636 !: 188,854 


5 


137,122 


31 


109,468 


3 1905.. 


15,225,894 247,770 


3g 


221,376 


3| 


129,171 


Year, 1906 . . 


3,638,704 


59,051 


!; 


58,069 


SI 


153,193 


(53 wks) 1907.. 


4,009;088 


61,247 


3g 


66,616 


3| 


152,934 


1908 . . 


4,157,196 


63,338 


3 


68,948 


3J 


137,110 


1909 . . 


4,432,219 


66,212 


SJ 


82,639 


41 


150,067 


Half Year, June, 1910.. 
36i Years' Total 


2,282,131 


86,350 


31 


41,383 


4J 


135,930 

i 


55,525,316 


964,619 


4i 


846,547 


31 





LONDON BRANCH 


BOOT & SHOE TRADE 




(INCLUDING 


BRISTOL DEPOT). 


Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 


NET Loss. 


Stocks 

at end. 


Amo'nt 


Rate 
peri. 


Amo'nt. jg^J 


A mA M * Rate 
Amo'nt. per 


3| Years, December, 1890 



105,438 




5,640 


s. d. 
1 01 



152 


s. d. 

(I; 


i s. d. 


i 
6,051 


5 1895. 


242,974 


15,350 


1 31 






1,018 1 


11,182 


5 1900. 


876,424 


24,274 


1 8* 


2,064 


1J 




20,287 


5 1905. 


596,359 


1 34,976 


1 2 


4,919 


o 15 


.. 


24,120 


Year, 1906. 


138,633 


9,003 


1 34 


1,054 


11 




38,529 


(53 wks) 1907. 


161,497 10,462 


1 34 


355 


o 04 




86,064 


1908. 


170,364 


12,257 


1 5i 






2,361 3J 


43,025 


1909. 


172,248 


12,585 


1 54 







2,118 2J 


39,963 


Half Year, June, 1910. 
22| Years' Total.... 


88,896 6,719 


1 61 






1,572 41 


45,416 


2,052,833 


131,266 


1 3J 


8,544 
7,064 




7,064 


; 


Less LO.SS 
Leaves Net Profit 




1,480 


o 01 


LONDON BRANCH 


FURNISHING TRADE 




(INCLUDING 


BRISTOL DEPOT). 


Since keeping a separate Account. 


PERIOD. ENDED. 


Sales. 


EXPENSES. 


NET PROFIT. 


NET Loss. 


Stocks 
at end. 


Amo'nt. 


Rate 
peri. 


Amo'nt. rjgyj 


A _ , t Rate 
Amo'nt. peri g 


If Years, December, 1890. 




53,957 



4,487 


s. d. 





s. d. 


s. d. 
952 4i 


i 
3,957 


5 1895. 


208,925 17,814 


1 8g 






1,655 li 


8,604 


5 1900. 


370,518 


29,067 


1 61 






160 


12,854 


8 1905. 


490,048 


40,071 


1 74 


2,536 


11 




14,136 


Year, 1906. 


93,539 


9,593 i 


2 04 






854 21 


15,942 


(53 wks) 1907. 


111,721 10,228 


1 9| 


464 


o o.; 




13,919 


1908. 


123,710 10,940 


1 91 


1,293 


o 24 




12,640 


1909.' 


140,485 11,239 


1 71 


1,927 


HJ 




11,794 


Half Year, June, 1910. 
21 J Years' Total 


74,397 


6,141 


1 73 


480 


o 14 




12,859 


1,667,330 


139,580 


1 8 


6,700 
3,621 




3,6-21 




Less I 
Leave 


jOSS 






3 Net Profit 






3,079 


o Oi 



44 



LONDON BKANCH 

(INCLUDING 
Since keeping 


PERIOD. ENDED. 


SALES. 


EXPENSES. ' 


Di-apevy. Boots. Total. Amount. p^jf 


Half Year, December, 1880 . . 

5 Years, ., 1885 .. 
S 1890 .. 
3 1895 .. 
5 1900 .. 
5 1905 .. 

Year, 1906 .. 
(53 weeks) 1907 .. 
1908 .. 
1909 .. 

Half Year, June, 1910 . . 
30 Years' Total 


s. d. 
1,657 6,500 8,157 312 9J 

120,699 89,210 209,909 11,677 1 1J 
.. 323,400 *45,281 368,681 28,327 1 6| 
.. 439,003 .. 439,003 33,431 1 6J 
.. 693,385 .. 693^85 55,546 1 7J 
. . 989,710 .. 989,710 80,375 1 71 

. . 212,064 .. 212,064 18,646 1 9 
. . 247,997 .. 247,997 21,626 1 89 
. . 271,693 . . 271,693 25,043 1 10 
. . 292,621 .. 292,621 25,367 1 8i 

. . 150,630 . . 150,630 14,491 1 11 


. 3,742,859 140,991 3,883 


,850 314,841 1 7| 






*Two years only. 
NOTE. The above figures include the following : Boots and Shoes to September, 1887 ; 


LONDON BRANCH 


WOOLLENS 

(INCLUDING 
Since keeping 


PERIOD. ENDED. 


Sa 


EXPENSES. 


Amount. p ^<* 


2| Years, December, 1900 


96 


s. d. 
,037 9,128 1 IOJ 

,139 28,287 1 10J 

416 6,835 2 1 
873 8,402 2 1$ 
582 9,794 2 2J 
324 9,406 2 2g 

014 5,241 2 1| 


5 1905 


300 


Year, 1906 


65 


(53 weeks) 1907 


78 


1908 


87 


1909 


.... 85 


Half Year, June, 1910 


49 


12J Years' Total . .. 




762 


385 77,093 2 OJ 









DRAPERY TRADE 

BEISTOL DEPOT). 
a separate Account. 


Stocks 
at end. 


PERIOD. ENDED. 


NET PROFIT. 


Amount. 


Rate 
per . 


Half Year, December, 1880 



36 

1,963 
"5,789 
515 
9,992 
10,986 

613 
3,416 
1,563 
3,530 

1,463 


s. d. 
1 

2& 
31 
OJ 
3g 
2g 

Of 
3| 
1| 

2J 

2i 



3,805 

11,502 
12,607 
21,859 
45,685 
44,749 

53,120 
61,475 
55,054 
56,510 

73,058 


3 Years, 1885 


5 1890 


5 1895 


5 1900 


9 1905 


Year, 190G 


(53 weeks) 1907 


1908 


1909 . . 


Half Year, June, 1910 


30 Years' Total 


28,288 


1| 




* Loss. 
Furnishing to March, 1889 ; Woollens and Keady-mades to March, 1898. 


AND READY-MADES TRADE 

BRISTOL DEPOT). 
a separate Account. 


PERIOD. ENDED. 


NET PROFIT. 


Stocks 
at end. 


Amount. 


Rate, 
per . 


2J Years, December, 1900 



2,054 

4,901 

1,124 

196 
*870 
224 

182 


s. d. 
5$ 

3J 

4 
0* 
2i 
Og 

0| 



14,908 

21,602 

21,921 
28,218 
29,769 
24,812 

2-2,431 


5 , 1905 . . 


Year, , 1906 


(53 weeks) 1907 


., 1908 


1909 


Half Year, June, 1910 .... 


12J Years' Total 


7,811 


2ji 






* Loss. 



CBUMPSALL BISCUIT AND 


Since keeping 


PERIOD. ENDED. 


Net 
Supplies. 


Produc- 
tion. 


EXPENSES. 


Wages 
and 
Sundry. 


Deprecia- 
tion. 


Interest. 


Total. 






















2J Years, January, 1876 . . 


29,840 


29,394 


5,309 


707 


953 


6,969 


5 December. 1880 . . 


87,213 


87,003 


14,589 


2,427 


2,298 


19,314 


5 1885 .. 


106,679 


106,959 


18,014 


3,194 


2,122 


23,330 


5 1890 .. 


177,924 


181,173 


35,716 


6,308 


4,022 


46,046 


5 . 1895 .. 


421,775 


426,035 


73,418 


10,340 


8,048 


91,806 


5 1900 .. 


464,581 


443,116 


101,908 


13,412 


6,020 


121,340 


5 1905 .. 


799,152 


791,129 


188,172 


21,110 


12,793 


222,075 


Year, 1906 .. 


183,913 


180,133 


42,111 


5,132 


3,146 


50,389 


(53 wks) 1907 . . 


188,175 


184,480 


43,495 


5,557 


3,305 


52,357 


1908 . 


167,764 


186,124 


39,703 


4,894 


2,726 


47,323 


1909 .. 


187,182 


183,390 


41,332 


3,966 


2,102 


47,400 


Half Year, June, 1910 . . 
36| Years' Total 


85,972 


86,285 


19,427 


1,983 


1,068 


22,478 


2,920,170 


2,885,221 


623,194 


79,030 


48,603 


750,827 




NOTE. Dry Soap and Preserves transferred to Irlam and 



SWEET WORKS TRADE. 

a separate Account. 


PERIOD. ENDED. 


EXPENSES. 


NET PROFIT. 


Stocks 
at end. 


RATE ON PRODUCTION. 


Per cent. 


PerJE. 


Amount. 


Rate 
per 
on Sup- 
plies. 


2J Years, January, 1876 


s. d. 
23 14 2J 

22 3 111 
21 16 25 
85 8 81 

21 10 11| 

27 7 8 
28 1 4g 

27 19 5J 
28 7 71 
25 8 6| 
25 16 11J 

26 1 OJ 


s. d. 
4 8g 

4 5J 
4 4* 
5 OJ 
4 3| 
5 5| 
5 7i 

5 7J 
5 8 
5 1 
5 2 

5 2 



955 

4,649 
7,987 
1,027 
23,500 
24,157 
57,382 

13,969 
12,276 
16,048 
18,708 

7,318 


s. d. 
7| 

1 Oi 
1 6i 
11 
1 U 
1 01 
1 5| 

1 6J 
1 3 
1 8J 
1 111 

1 81 



1,538 

1,793 
3,534 
12,712 
28,905 
14,018 
14,631 

15,355 
14,337 
9,967 
7,994 

10,562 


5 December, 1880 


3 1885 


3 1890 


3 1895 


3 1900 


3 1905 


Year, 1906 


(53 wks) 1907 


1908 


1909 


. 
Half Year, June, 1910 


3B| Years' Total 


26 5J 


5 21 


187,976 


1 31 






Middleton respectively, September, 1896. 
1 



48 



MIDDLETON PRESERVE, 


PEEL, 










From 








EXPK - 


PERIOD. ENDED. 


Net 
Supplies 


Produc- 
tion. 








Wages ft 
Sundry. 


Deprecia- 
tion. 


Interest. Total, 



















4J Years, December, 1900 . . . 


608,218 


639,903 82,018 


12,740 


11,254 106,012 


5 1905 ... 


1,214,080 


1,229,847 134,015 


17,728 


20,507 172,250 


Year, 1906 . . . 


305,318 


303,829 32,719 


4,174 


4,429 41,322 


(53 weeks) 1907 . . . 


317,220 


855,147 46,432 


4,221 


5,214 55,867 


1908 . . . 


285,148 


283,960 41,586 


5,435 


6,844 53,865 


1909 . . . 


286,291 


272,125 


39,380 


7,283 


6,983 53,626 


Half Year, June, 1910 . . . 
H Years' Total 


154,251 


107,503 


19,169 


4,005 


3,506 26,680 


3,170,521 


3,192,315 


895,319 


55,586 


58,717 509,622 




IRLAM 


SOAP, CANDLE, STARCH, 










From 








EXPENSES. 


PERIOD. ENDED. s 


Net 
mpplies. 


Produc- 
tion. 








Wages 
and 

Sundry. 


Deprecia- 
tion. 


| 
Interest. Total. 


20 Weeks, December, 1895 . . 



26,999 



32,391 



3,597 



807 



656 5,060 


5 Years, 1900 .. 


908,258 


904,415 


104,511 


19,765 


15,343 139,619 


5 1905 .. 1,875,031 


1,852,601 


201,734 


29.576 


24,813 256,128 


Year, 1906 .. 


609,171 


580,195 


54,817 


8,836 


7,368 71,021 


(53 wks) 1907 . . 
1908.. 
1939.. 


920,662 
780,926 
656,644 


813,328 64,933 
741,960 62,957 
642,704 62,276 


9,028 
9,105 
9,118 


6,456 80,417 
5,870 77,932 
5,759 77,1.':! 


Half Year, June, 1910 . . 


318,063 


306,645 33,579 


4,561 


2,840 40,980 


H Years and 11 Mo. Total. 6,095,754 


5,874,239 5f8,404 


90,796 


69,105 : 748,805 


NOTE. Durham Soap Works business commenced January, 1875; sold March, 1893, 
when trade was transferred to Irlam. 



49 



AND PICKLE "WORKS TRADE. 

commencement. 



PERIOD. 



ENDED. 



44 Years, December, 1900 
8 1905 



Year, 

(53 weeks) 



1906 
1907 
1908 
1909 



Half Year, June, 1910 

* 

14 Years' Total . . 



EXPENSES. 



RATK ON PRO- 
DUCTION. 



Per cent. 



Peri. 



B. d. s. d. 
16 11 4 i 8 8f 
14 li 2 9j 



13 12 

15 14 71 

18 19 4J 

19 14 1J 

24 16 41 



15 19 3g 



2 8| 

3 1| 
3 94 

3 111 

4 114 



3 21 



NET PROFIT. 



Amount. 



11,155 
*4,210 
23,063 

7,655 



124,010 



Bate 
per on 
Supplies. 



s. d. 

94 

6i 

1 85 
8i 

34 

1 71 

111 



9f 



Stocks 
at end. 





66,044 
99,938 

94,920 
131,721 
125,013 
119,743 

79,614 



* Loss. 

AND LARD WORKS TRADE. 

commencement. 



PERIOD. ENDED. 



20 Weeks, December, 1895 



5 Years, 
5 ,, 



Year, 



(53 wks) 



1900 
1905 

1906 
1907 
1908 
1909 



Half Year, June, 1910 

14 Years and 11 Months' Total. 



EXPENSES. 



RATE ON PRODUCTION. 



Per cent. 



s. d. 

15 12 5| 

15 8 8g 

13 16 6 

12 4 9| 

9 17 8 

10 10 03 

12 1 

13 7 31 



Peri. 



12 14 



s. d. 

8 1| 

3 1 

2 9J 

2 5g 

1 llf 

2 li 
2 4| 

2 8 



2 64 



NET PROFIT. 



Amount. 



40,319 
83,518 

14,770 
17,150 
38,180 



13,522 



247,756 



Rate 
per on 
Supplies. 



s. d. 
31 

10g 
10f 

5i 

4| 
011| 

1 9* 

10J 



9| 



Stocks 

at 

end. 




30,825 

74,059 
125,435 

113,008 
127,527 
117,130 
104,444 

90,141 



(a) Includes Sydney Works. 



50 



SILVEKTOWN SOAP 

From 


PERIOD. ENDED. 


Net 
Supplies. 


Produc- 
tion. 


EXPENSES. 


Wages 
and 
Sundry. 


D S ia - **. 


Total. 


10,909 

19,486 
11,403 


Half Year, Dec., 1908 (29 wks.) 
Year, December, 1909 



75,149 

131,548 
76,742 



94,948 

126,621 
73,355 



7,660 

12,978 
8,236 



1,755 1,494 

3,491 3,017 
1,757 1,410 


Half Year, June, 1910 


2 Years and 3 Weeks' Total 


283,439 


295,424 


28,874 


7,003 5,921 


41,798 


DUNSTON SOAP 

From 


PERIOD. ENDED. 


Net 
Supplies. 


Pro- 
duction. 


EXPENSES. 


Wages 
and 
Sundry. 


Deprecia- Interest 


Total. 


Year, Dec., 1909 (45 weeks) . . 
Half Year, June 1910 




81,647 
57,393 



92,280 

56,095 



8,019 

5,491 



2,071 1,832 

1,280 1,007 



11,922 

7,778 


1 Year and 19 Weeks' Total 


139,040 


148,375 


13,510 


3,351 2,839 


19,700 





51 



WORKS TRADE. 


commencement. 




EXPENSES. 






PERIOD. ENDED. 


RATE ON PRODUCTION. 




Stocks 
at 








Rate 


end. 




Per cent. Per . 


Amount. 


per on 










Supplies. 




s. d. a. d. 





s. d. 





Half Year, December, 1908 (29 weeks,) 11 9 9| 2 3J 3,514 11J 


41,985 


Year, December, 1909 15 7 9| 3 OJ 6.783 1 08 


35,634 


Half Year, June, 1910 15 8 9i 3 1 


2,775 


8| 


31,320 


2 Years and 3 Weeks' Total 










14 2 1I 2 9| 


13,072 11 

I. 




WORKS TRADE. 


commencement. 




EXPENSES. 








RATE ON PRODUCTION. 




Stocks 


PERIOD. ENDED, 






at 








Rate 


end. 




Per cent. Per . 


Amount. 


per on 










Supplies. 






s. d. s. d. 





s. d. 





Year, December, 1909 (45 weeks) 


12 18 4| 27 


4,145 


1 OJ 


20,656 












Half Year, June, 1910 


13 17 3| 2 9J 


5,349 


1 10J 


20,468 


1 Year and 19 weeks' Total 










13 5 6J 2 7| 

! 1 


9,494 


1 4| 







52 



DTJNSTON FLOUK 


From 


PERIOD. ENDED. 


Net 
Supplies. 


Produc- 
tion. 


EXPENSES. 














Wages & 
Sundry. 


Deprecia- 
tion. 


Interest. 


Total. 


139,093 


4 Years * 36 Weeks, Dec., 1895. . 



1,521,168 



1,502,636 



86,159 



29,715 23,219 


5 1900.. 


2,772,171 


2,732,924 


139,138 


33,810 19,647 192,5% 


8 1905.. 


3330,419 


3,252,957 


163,484 


31,470 22,00ii 


216,956 


Year, ., 1906.. 


698,394 


683,029 


37,173 8,317 8,291 53,786 


(53 weeks) 1907. . 


749,411 


732,721 


40,940 


9,034 9,398 59,372 


1908.. 


813,999 


813,040 


34,365 


9,186 10,105 53,656 


1909.. 


873,228 


858,489 


35,838 9,224 9,490 54,552 


Half Year, June, 1910. . 
19 Years & 10 Weeks' Total. . 


412,076 


409,846 


19,161 


5,248 


5,045 29,454 


11,170,866 


10,985,642 


556,263 


136,004 


107,197 799,464 




SILVERTOWN FLOUR 


From 








EXPENSES. 


PERIOD. ENDED. 


Net 
Supplies. 


Produc- 
tion. 


Wages & 
Sundry. 


Depre- 
ciation. 


Interest. 


Total. 




4 


& 














Half Year, December, 1900 .... 


62,476 


61,569 


5,524 


1,804 


1,118 


8,446 


5 Years, 1905 .... 


1,802,999 


1,771,744 


92,095 


25371 


17,720 


135,186 


Year, 1906 .... 


488,472 


479,137 


22,140 


7,789 


5,670 


35,599 


(53 weeks) 1907 


578,152 


574,318 


5,618 


7,950 


6,372 


39,940 


1908.... 


558,612 


546,318 


21,723 


7,852 


6,256 


35,831 


1909 .... 


622,272 


606,927 


23,272 


7386 


5,729 


36,387 


Half Year, June, 1910 .... 
10 Years' Total 


310,728 


307,6(54 


13,382 


4,234 


3,125 


20,741 


4,423,711 


4,347,677 


203,754 


62,386 


45,990 


312,130 





53 



MILL TRADE. 


commencement. 




EXPENSES. 










RATE ON PRO- 


NET PROFIT. 


NET Loss. 






DUCTION. 






Stocks 


PERIOD. ENDED. 














at 










Rate 




Rate 


end. 




Per cent. 


Peri. 


Amo'nt. 


on Sup- 


Amo'nt. 


peri 
on Sup- 












plies. 




plies. 






s. a. 


s. a. 





s. a. 





s. a. 





4 Years & 36 Weeks, Dec., 1895. . 


9 5 1J 


1 10J 






31,884 


5 


71,974 


5 1900.. 


7 11J 


1 4 


20,952 


If 






54,476 


5 1905.. 


6 13 4| 


1 4 


34,917 


2J 






131,541 


Year, 1906.. 


7 17 55 


1 65 


2,187 


Of 






137,267 


(53 weeks) 1907. . 


8 2 0| 


1 7| 


11,018 


3} 






194,983 


1908.. 


6 11 113 


1 33 


8,117 


21 






149,951 


1909.. 


6 7 1 


1 3i 


9,918 


2| 






176,985 


Half Year, June, 1910. . 


7 3 81 


1 5J 






12,409 


7i 


131,018 


19 Years & 10 Weeks' Total . . 


7 5 64 


1 51 


87,109 




44,293 






Less Loss 


44,293 










Leaves Net Profit . . 












42,816 


0| 






MILL TRADE. 


commencement. 




1'lXPENSES. 


:SULT OF WORKING. 


RATE ON PRODUCTION. 


PERIOD. ENDED. 


Stocks 




Rate at ena. 


Per cent. 


Per . Profit. Loss, per on 




Supplies. 


s. a. 


s. a. s. a. 


Half Year, December, 1900.. 1314 4J 


2 85 .. 4,381 1 43 18,538 


S Years, 1905.. 7 12 7J 


1 6J 10,962 .. 11 31,712 


Year, 1906.. 7 8 7J 


1 53 .. 3,502 1| 82,617 


(53 weeks) 1907. . 6 19 1 


1 4| .. 2,359 05 117,243 


1908.. 6 11 2 


1 3| .. 11,134 43 54,976 


1909. . 5 19 10| 


1 2| .. 1,695 0| 65,923 


Half Year, June, 1910. . 6 14 95 


1 4J .. 7,899 6 j 113,432 


10 Years' Total 


737 


1 5J .. 20,008 01 





54 



MANCHESTER SUN FLOUR 

From 


PERIOD. ENDED. 


Net 
Supplies. 


Produc- 
tion. 


EXPENSES. 


Wages & Deprecia- 
Sundry. tion. 


Interest. 


Total. 


Year, December, 1906 (34 weeks) 
1907(53 ) 
1908 . . , 




237,923 
508,141 
664,281 
882,474 

459,201 




235,859 
488,800 
657,487 
855,538 

452,013 



10,824 
21,561 
22,249 
25,588 

12,015 



3,262 
4,615 
6,487 
9,561 

4,843 


a 

2,460 
5,122 
5,924 
7,611 

3,473 




16,546 

::i. _".( 
34,660 
42,760 

20,331 


n 1909 


Half Year, June, 1910 


* Yean and 8 Weeks' Total 


2,752,020 


2,689,697 


92,237 


28,763 


24,590 


145,695 


OLDHAM STAR FLOUR 

From 


PERIOD. ENDED. 


Net 
Supplies. 


Produc- 
tion. 


EXPENSES. 


Wages & 
Sundry. 


Deprecia- 
tion. 


Interest. 


Total. 


Year, December, 1906 (38 weeks 
., 1907(53 
1908 



199,492 
334,191 
403,461 
398,174 

202,680 



205,568 
325,184 
401,045 
392,695 

201,837 



8,248 
14,841 
15,975 
14,162 

7,884 



2,918 
3,937 
3,976 
4,002 

2,017 



2,091 
3,712 
3,988 
3^30 

1,538 



13,257 
22,490 
23,939 
21,494 

11,439 


, 1909 


Half Year, June, 1910 


4 Years and 12 Weeks' Tota 


1,537,998 


1,526,329 


61,110 


16,850 


14,659 


92,619 


NOTE. Rochdale Flour Mill acquired January, 1906; closed June, 1907, when trade 
was transferred to Oldham Star Mill. 






55 



AND PBOVENDEB MILL TBADE. 

commencement. 


PERIOD. ENDED. 


EXPKNSES. 


NET RESULT. 


Stocks 
at ena. 


BATE ON PRODUCTION. 


Per cent. 


Per. 


Profit. 


Loss. 


Rate per 
on 

Supplies. 


Year, Dec., 1906 (34 weeks). . 
1907(53 ).. 
1908 


s. a. 

7 3| 
6 8 Oi 
5 5 5J 
4 19 11J 

4 9 Hi 


s. a. 
1 41 
1 8J 
1 0| 
Hi 

10J 



69 
9,236 

13,387 




6,699 
5,198 


s. a. 

4J 
2| 
3g 

2 



45,710 
166.804 
67,022 
60,615 

48,807 


1009 


Half Year, June, 1910 
4 Years & 8 Weeks' Total 


5 8 3J 


1 Og 


10,795 




Oi 




MILL TBADE. 

commencement. 


PERIOD. ENDED. 


EXPENSES. 


NIT RESULT. 


Stocks 
at ena. 


RATE ON PRODUCTION. 


Per cent. 


Per . 


Profit. 


Loss. 


Rate per 
on 
Supplies. 


Year, Dec., 1906(38 weeks) . . 
1907(53 ).. 
1908 


s. d. 
6 8 11| 
6 18 8| 
5 19 4J 
5 9 5J 

5 13 4J 


s. a. 

1 3g 
1 4J 
1 2J 

1 li 
i 14 



7,H8 
6,733 



497 

2,486 
1,938 


s. d. 
OJ 
5 
11 
4 

2i 



25,191 
34,167 
33,012 
29,582 

25,305 


1909 


Half Year, June, 1910 


4 Years & 12 Weeks' Total 


6 1 4| 


1 2 


8,930 





1| 







56 



MANCHESTEB TOBACCO 












From 


PEKIOD. ENDED. 


Net 
Supplies. 


EXPENSES. 


Wages and 
Sundry. 


Deprecia 
tion. 


Interest. 


Total. 





















2 Years and 28J Weeks, Dec., 1900. . . . 


436,841 


32,199 


1,944 


3,069 


37,212 


9 1905.... 


1,846,976 


111,441 


7,380 


11,907 


130,728 


Year, 1906.... 


498,504 


29,387 


2,092 


3,697 


35,176 


(53 weeks) 1907 


536,410 


30,735 


2,335 


3,649 


36,719 


1908.... 


553,267 


30,553 


2,434 


4,056 


37,043 


, 1909. . . . 


621,494 


33,220 


2,819 


4,256 


40,295 


Half Year, June, 1910.... 
12 Years and 2 J Weeks' Total 


336,789 


17,149 


1,430 


2,182 


20,761 


4,830,281 


284,684 


20,434 


32,816 


337,934 


WEST HABTLEPOOL LABD BEFINEBY 












From 


PERIOD. ENDED. 


EXPENSES. 


Net 
Supplies. 


Wages and 
Sundry. 


Deprecia- T 
tion. 


uterest. 


Total. 


















4 Years and 37 Wks., Dec , 1900. . 
S 1905.. 


374,595 
652,804 


12,475 
16,279 


3,690 
4,588 


3,298 
3,708 


19,463 
24,575 


Year, 1906. . 
(53 weeks) 1907. . 
1908. . 
1909.. 


111,758 
123,589 
121,039 
141,628 


2,838 
3,063 
2,852 
8,127 


1,002 
1,084 
1,085 
1,085 


553 
788 
813 
727 


4,393 
4,935 
4,75tf 
4,939 


Half Year, June, 1910. . 
14 Years and 11 Weeks' Total. 


62,846 


1,333 




541 


466 


2,340 


1,588,259 


41,967 


13,075 


10,353 


65,395 


NOTE. Egg Department closed June, 1904. 



57 



FACTORY TRADE. 

commencement. 



PERIOD. 



ENDED. 



2 Years and 28J Weeks, December, 1900. 
5 1905. 



Year, 

(53 weeks) 



Half Year, 



June, 



1906. 
1907. 
1908. 
1909. 

1910. 



12 Years and 2 Weeks' Total 



NET PROFIT. 



Amount. 




6,488 



4,399 
4,583 
1,659 
1,826 

97 



54,878 



Rate 
per on 

Supplies. 



s. d. 

3i 

4J 

2 

2 

Of 

0| 



2g 



Stocks 
at end. 





i4,502 
77,749 

76,957 
72,807 
81,070 
98,023 

86,330 



AND EGG WAREHOUSE TRADE. 

commencement. 



PBKIOD. 



ENDED. 



4 Years and 37 Weeks, December, 1900 

5 1905 



Year, 

(53 weeks) 



Half Year, 



June, 



1906 
1907 
1908 
1909 

1910 



NET PROFIT. 



Amount. 





7,496 
10,418 

2,477 

* 1,079 

2,566 

8,445 

*543 



14 Years and 11 Weeks' Total 



29,780 



Rate 
per on 
Supplies. 



s. d. 

42 

31 

5J 

2 

5 

1 2J 

2 



4J 



stocks 
at end. 





14,053 
6,279 

9,778 
17,092 

7,992 
16,108 

16,037 



* Loss. 



58 



LONGSIGHT PBINTING 

From 



PERIOD. 



ENDED. 



Net 
Supplies. 



EXPENSES. 



Wages & Deprecia- 
Sundry. tion. 



Total. 



47 Weeks, December, 1895 



S Years, 

9 

Year, 

(53 wks) 



1900 
1905 

1906 
1907 
1908 
1909 




7,512 

177,885 



Half Year, June, 1910 



104,558 
119,792 
135,183 
136,019 

70,218 




3,891 

79,927 
187,020 




591 



10,957 
21,830 




415 




4,397 



47,473 5,280 

54,119 i 6,050 

60,246 6,241 
58,442 



5,531 96,415 
11,188 220,038 



2,699 55,452 

3,110 63,279 

3,105 69,592 

3,025 67,697 



31,312 



3,130 : 1,491 35,9a3 



15 Years and 5 Months' Total 1,181,064 



521,930 60,309 30,564 612,803 



LEICESTEB PKINTING 

From 



PERIOD. ENDED. 



Year, December, 1909 (39 weeks; . 
Half Year, June, 1910 



1J Years' Total . 



Net 
Supplies. 




9,221 

8,954 



18,175 



Wages 

and 
Sundry. 





4,147 
3,063 



7,210 



EXPENSES. 



: Interest. 





524 
379 





308 
211 



Total. 





4,979 
3,653 



903 519 8,632 



59 



WORKS TRADE. 

commencement. 


PERIOD. ENDED. 


NET PROFIT. 


Stocks 
at end. 


Amount. 


Rate 
per on 
Supplies. 


47 Weeks, December, 1895 




475 

6,798 
18,369 

1,204 
2,766 
3,986 
4,933 

2,699 


s. d. 
1 3J 

9| 
7| 

2f 
5J 
7 
8| 

9| 




1,089 

11,818 
18,695 

18,943 
24,286 
25,723 
24,036 

25,578 


S Years, 1900 


S 1905 


Year, 1906 


(53 weeks) 1907 


1908 


1909 


Half Year, June, 1910 


15 Years and S Months' Total . . 


36,230 


1\ 




WORKS TRADE. 

commencement. 


NET PROFIT. 


NET Loss. 


Stocks 
at 
end. 


PERIOD. ENDED. 
Bate 
Amount, per on 
Supplies. 


Amount. 


Bate 
per on 
Supplies. 


s. d. 
Year December, 1909 (39 weeks) 




457 


s. d. 
11| 



2,879 
8,070 


Half Year, June, 1910 427 0111 




1 J Years' Total 427 


457 
427 








Less Profit 




Leaves Net Loss 


30 


Og 





60 



PELAW PBINTING 

Since publishing a separate 


PERIOD. ENDED. 


Net 
Supplies. 


EXPENSES. 


Wages & 
Sundry. 


Deprecia 
tion. 


Interest 


Total. 


2 Years, December, 1905. . . 



15,530 

9,064 
10,935 
10,080 
12,828 

9,390 



6,634 

3,825 
4,558 
5,187 
6,705 

3,529 



1,143 

369 
383 
380 

1,458 

726 



700 

176 
179 
195 
669 

330 




8,477 

4,370. 
5,120 
5,762 
8,832 

4,585 


Year, 1906 


(58wks) 1907 


1908 


,, 1909.. . 


Half Year, June, 1910 


6J Years' Total 


67,827 


30,438 


4,459 


2,249 


37,146 




LITTLEBOBOUGH FLANNEL 

From 


PERIOD. ENDED. 


Net 
Supplies. 


EXPENSES. 


Wages & 
Sundry. 


Deprecia- 
tion. 


Interest. 


Total. 


21 Years, December, 1900 



56,517 

100878 

21,226 
24,849 
23,533 
23,913 

7,995 



12,093 

28,098 

5,311 
5,650 
5,844 
6,661 1 

3,184 



1,515 

2,287 

380 
380 
380 
880 

190 



952 

2,547 
501 
526 
522 
527 

287 



14,560 

32,932 

6,192 
6,556 
6,746 
7,568 

3,661 


5 1905 


Year, 1906 . . . 


(53 wks) 1907 


1908 


1909 . . 


Half Year, June, 1910 


12J Years' Total 


258,911 


66,841 


5,512 


5,862 


78,215 







1)1 



WOBKS TBADE. 

Account in Balance Sheet. 


PERIOD. ENDED. 


NET PROFIT. 


Stocks 
at end. 


Amount. 


Rate per 
in Supplies. 


2 Years, December, 1905 



538 

494 
1,141 
233 
*1,112 

120 


s. d. 

8J 

1 1 
2 1 

5J 
1 8f 

3 



315 

182 
256 
1,434 
2,418 

2,944 


Year, 1906 


(53 wks) 1907 


. 1908 


, 1909 


Halt Year, June, 1910 


6i Years' Total 


1,414 


5 






* Loss. 

MILL TBADE. 

commencement. 


PERIOD. ENDED. 


NET PROFIT. 


NET Loss. 


Stocks 
at end. 


Amount. 


Bate 
per on 
Supplies. 


Amount. 


Bate 
per on 
Supplies. 


2| Years, December, 1900 



13 

400 
329 


s d. 

01 
3| 

1 14 
1 6g 

1 111 



120 


s. d. 
li 



7,992 

7,693 

7,745 
8,878 
10,674 
10,510 

15,160 


5 1905 


Year, 1906 


(53 weeks) 1907 


1908 . 


1,335 
1,832 

795 


, 1909 


Half Year, June, 1910 


12J Years' Total 


4,704 
120 




120 


.. j, .... 








4,584 


4J 





62 



LEICESTER AND HUTHWAITE 

From 









E 


PERIOD. ENDED. 


Net 
Supplies. 


Wages and 
Sundry. 


Depi 
ciati 


2i Years, December, 1905 



168,315 


i 

44,581 


J 
5,1 


Year, 1908 


67,862 


18,929 


2,1 


,, (53 weeks) 1907 


78,457 


22,948 


2,3 


1903 


53,096 


19,051 


2.2 


1909 


60748 


18,989 


29 


Half Year, June, 1910 


34,239 


10,933 


1,1 










7 Years' Total 


482,717 


135,431 


15,9 











EXPENSES. 



Interest. 


Total. 



4,559 



54,260 


1,978 


23,030 


2,608 


27,900 


2,411 


23,747 


2,763 


24,674 


1,257 


13,322 


15,576 


166,933 



NOTE. Business transferred from Leicester to Huthwaite June, 1908. 



DESBORO' CORSET 

From 



PERIOD. ENDED. 



Half Year, December, 1905 

Year, 1906 

(53 weeks) 1907 

1908 

1909 

Half Year, June, 1910 

5 Years' Total . . 



Net 
Supplies. 




5,142 

15,018 
19,799 
25,037 



EXPENSES. 



Wages and 
Sundry. 



17,201 




2,286 

7,366 
7,470 
9,434 

8,775 

5,064 



40,395 



Deprecia- 
tion. 




56 

682 
1,160 
1,187 
1,145 

545 



4,775 



Interest. 




131 



624 
850 



787 
413 



3,635 



Total. 




2,473 

8,672 
9,480 
11,451 
10,707 



48,805 



HOSIERY FACTORY TRADE. 

commencement. 


PERIOD. ENDED. 


NET PROFIT. 


NET Loss. 


Stocks 
at end. 


Amount. 


Rate 
per on 
Supplies. 


Amount. 


Rate 
per on 
Supplies. 


2$ Years, December, 1905 




255 

2,339 
1,048 


s. d. 
OJ 

8 
3J 




40,958 
2,160 

472 


s. d. 

6| 
3J 


26,549 

36,005 
62,526 
53,570 
40,793 

50,274 


Year, 1906 . . 


,, (53 weeks) 1907 


1908 


1909 




Half Year, June, 1910 




7 Years' Total 




3,642 




43,590 
3,642 

39,948 


1 7| 






Leaves Net Loss 














FACTORY TRADE. 

commencement. 


PERIOD. ENDED. 


NET PROFIT. 


NET Loss. 


Stocks 
at end. 


Amount. 


Rate 
per on 
Supplies. 


Amount. 


Rate 
per on 
Supplies. 


Half Year, December, 1905 





s. d. 

li 
2 



494 

1,414 
1,192 
1,367 


s. d. 
1 10J 

1 10J 

1 2| 
1 1 



7,558 

10,000 
8,635 
10,105 
9,655 

7,455 


Year, 1906 




(53 weeks) 1907 




1908... 




M 1909 


216 
146 


Half Year, June, 1910 


5 Years' Total 


362 




4,457 
362 


















4,095 


9 







BROUQHTON SHIRT 

Since publishing a separate 


PERIOD. ENDED. 


Net 
Supplies. 


EXPENSES. 


Wages and 
Sundries. 


Depre- 
ciation. 


Interest. 


Total. 


Year, December, 1907 (53 we 
1908 


jks) 


68,301 
69,050 
88,448 

46,181 



14,886 

15,885 
18,378 

10,409 



888 

900 
1,053 

567 




864 

1,089 
1,199 

633 



16,638 

17,874 
20,630 

11,609 




1909 . 


Half Year, June, 1910 


3i Years' Total 


266,980 


59,558 


3,408 


3,785 


66,751 






BATLEY WOOLLEN 

From 


PERIOD. EKDED. 


Net 
Supplies. 


Produc- 
tion. 


EXPENSES. 


Wages & 
Sundry. 


Deprecia- 
tion. 


Interest. 


Total. 


4 Years, December, 1890 

8 1895 .... 
3 1900 .... 
S 1905 .... 

Year, 1906 .... 
(53 wks) 1907 .... 
1908 .... 
1909 .... 

Half Year, June, 1910 .... 
23* Years' Total 



44,326 

95,265 
183,387 
245,026 

48,367 
52,238 
58,428 
45,118 

23,511 



47,618 

94,954 
183,125 
245,771 

47,452 
52,885 
59,005 
56,166 

21,235 



20,973 

31,138 
48,641 
71,871 

14,963 
16,355 
18,313 
16,074 

7,307 



1,124 

?,239 
4,394 
8,374 

1,857 
1,441 
1,630 
1,889 

954 



1,607 

1,990 
2,808 
4,566 

1,095 
1,105 
1,207 
1,385 

721 



28,704 

35,367 
55,843 
84,811 

17,915 
18,901 
21,150 
19,348 

8,982 


795,666 


808,211 


245,635 


23,902 


16,484 


286,021 







65 



FACTOBY TBADE. 

Account in Balance Sheet. 


PERIOD. ENDED. 


NET PROFIT. 


NET Loss. 


Stocks 
at end. 


Amount. 


Rate 
per on 
Supplies. 


Amount. 


Rate 
per on 
Supplies. 





775 


s. d. 
2g 

2| 
3J 



1,667 


s. a. 
5| 



15,617 

19,326 
20,056 

22,458 


1908 


t , 1909 


752 
608 


Half Year, June, 1910 


3J Years' Total 


2,135 
1,667 




1,667 








Leaves Net Profit 




468 


Og 








MILL TBADE. 

commencement. 


PEIUOD. ENDED. 
4 Years December 1890 


EXPENSES. 


NET PROFIT. 


Stocks 
at end. 


RATE ON PRO- 
DUCTION. 


Per cent. 


Per. 


Amount. 


Rate 
per on 
Supplies. 


s. d. 
49 15 7 

37 4 11J 
30 9 10| 
34 10 15 

37 15 Oi 
35 14 9J 
35 16 10| 

34 8 llg 

42 5 llj 


s. a. 

9 llg 

7 5g 
6 1J 
6 101 

7 6* 
7 If 
7 2 
6 lOg 

8 5* 



*6796 

3,039 
7,648 
7,244 

1,212 
1,933 
2,355 
1,072 

*775 


s. a. 
3 Of 

7| 
10 
7 

6 
85 
9| 
5| 

o 75 



7,326 

8,139 
10,904 
12,886 

11,594 
13,707 
13,454 
18,498 

16,910 


5 1895 


5 1900 


5 1905 


Year 1906 


(53 wks) 1907 


1908 


190') 


Half Year June 1910 


23A Years' Total 


35 7 9jj 


7 Og 


16,932 


5 


" 




* Loss. 



66 



BURY 
Prom 


EXPENSES. 


PERIOD. ENDED. 
Supplies. W ages and 

Sundry. 


De t P ion C . ia - *** 


Total. 



37 Weeks, December, 1905 27,620 7,668 

Year, , 1906 . . . . 55,408 13,043 



1,223 823 

2,135 1,365 
2,607 1,754 
2,381 1,668 
2,460 1,684 

1,281 815 



9,714 

16,543 
22,475 
23,968 
23,557 

10,347 


(53 wks) 1907 .... 83,849 18,114 


1G08 91,156 19,919 


1909 82,208 19,413 


Half Year, June, 1910 45,716 8,251 




5 Years and 11 Weeks' Total . . 385,957 86,408 


12,087 8,109 


106,604 




LEEDS CLOTHING 

From 




EXPENSES. 


' PERIOD. ENDED. Supplies. w 

W&f 


es *x ueprecia-' ji+-prggt Total 



2J Years, December, 1890 10,652 6 



414 149 128 

712 903 760 
204 2,639 1,7-10 
638 5,365 2,938 

419 1,055 519 
682 871 555 
559 872 600 
470 1,003 680 

628 580 382 



6,691 

55,375 
113,583 
145,941 

32,993 
34,108 
37,031 
32,153 

17,590 


g 1895 97,978 53 


5 1900 198,863 109 


5 1905 251,014 137 


Year, 1906 55,099 31 


(53 wks) 1907 57,665 32 


1908 59,971 35 


, 1909 55,794 30 


Half Year, June, 1910 32,227 16 




213 Years' Total 819,263 453 


726 13,437 8,302 


475,465 







67 



1 
WEAVING SHED. 

commencement. 


NET PKOFIT. 


NKT Loss. 


Stocks 
at end. 


PERIOD. ENDED. 
Rate 

Amount. per on 
Supplies. 


Rate 
Amount. per oil 
Supplies. 


s. a. 
37 Weeks, December, 1905 

Year, 1906 
(53 wks) 1907 664 1J 


s. d. 
650 5g 

39 1J 



6,129 

11,510 
21,082 
20,015 
22,019 

26,501 


1908 295 Of 


1909 645 1| 
Half Year, June, 1910 271 If 




5 Years and 11 Weeks' Total . . 1,875 
Less Loss. .. ... 689 


689 








Leaves Net Profit 1,16 0| 




FACTORY TRADE. 

commencement. 


NET PKOFIT. NET Loss. 


1 


PERIOD. ENDED. Rate Rate 

Amount, per on Amount, per on 
Supplies. Supplies 


Stocks 
at end. 


s. 
2^ Years, December, 1890 


d. li s. d. 
1,125 2 1J 

li 
4J 
LOi 

m 

7| 
9i .. 
4| . .. 

21 



1,316 

5,276 
9.764 
8,860 

8,928 
9,847 
12,106 
9,383 

6,093 


5 M 1895 5 663 1 


5 M 1900 18 728 1 


5 M 1905 10 949 


Year, 1906 2,471 


(53 wks) 1907 1,859 


1908 2,296 


, 1909 982 


Half Year, June, 1910 ... . 819 




21| Years' Total 38,267 


1,125 


Less Loss 1,125 








Leaves Net Profit . . 37,142 10? 



68 



BROUGHTON CLOTHING 

Since publishing a separate 


PERIOD. ENDED. 


Net 
Supplies. 


EXPENSES. 


Wages & Deprecia- !*___ 
Sundry. tion. Interest. 


Total. 


Half Year, December, 1895 



7,561 

146,319 
201,787 

41,262 
42,608 
45,386 
42,927 

23,311 



4,920 171 106 

96,238 3,671 2,252 
127,974 5,630 3,24:, 

25,232 1,170 651 
26,305 1,170 610 
27,991 1,174 615 
25.791 1,174 619 

14,085 586 285 



5,197 
102,161 
136,849 

27,053 
23,115 
29,780 
27.5P4 

14,956 


5 Years, 1900 


8 1905 


Year, 1906 


(53 wks) 1907 


n 1908 


M , 1909 


Half Year, June, 1910 


IS Years' Total 


551,191 


848,536 1 14,746 8,413 


371,695 






LEICESTER BOOT AND 

Since keeping 


Net 
PERIOD. ENDED. Supplies. 


Produc- i 
lion. 


EXPENS1>. 


Total. 


Wages & Deprecia- Int , t 
Sundry. tion. 



2J Years, January, 1876 . . . . ] 86,565 

5 December, 1880 869,357 
8 1885 ' 495,321 
5 1890 771,134 
S 1895 1,264,427 
5 1900 1,560,965 
5 * 1905 1,812,821 

Year, 1906 342,066 
(53 wks) 1907 ! 375,286 
1908 386,975 
1909 i 368,021 

Half Year, June, 1910 .... 223,515 


97,576 

862,821 
493,020 
783,457 
1,269,859 
1,546,483 
1,781,627 ! 

313,706 

H46.777 i 
430,758 
323,779 

199,890 


, 
28,264 166 914 ' 

127,772 1,947 4,987 
182,021 8,369 5,8-2-2 
291,291 i 5,724 7,622 
495,923 J 19,269 23,191 ; 
593,100 27,815 24,566 
687,119 i 25,134 23,234 i 

126,232 5,222 4.7:!9 
128,198 2,520 5,374 
151,625 2,296 5,017 ' 
120,792 2,lb7 5,573 

70,905 1,027 2,473 ' 



29,314 

131,706 
191,212 
304,637 
538,683 
645,781 
735,487 

136,193 
136,092 
158,938 
128,552 

74,405 


363 Years' Total 8,056,456 


7,979,753 


3,003,542 96,676 113,812 3,211,030 



69 



FACTORY TRADE. 

Account in the Balance Sheet. 




NET 


Loss. 




PERIOD. ENDED. 


NET PROFIT. 




Amount. 


Rate 
per on Amount 
Supplies. 


Stocks 
Rate at end 
per on 
Supplies. 


Half Year, December, 1895 



254 


s. d. 
8 

7| 
1 

o n| 

6| 
1 95 

1 8* 



1,677 


s. d. 
1,003 

2J ' 5,453 
3,306 

j 3,986 
3,889 
4,614 
4.340 

2,668 


S Years, 1900 . 




5 1905 


6635 


Year, 1906 


2,101 


,, (53 wks) 1907 


2031 


1908 


1,260 


1909 


3932 


Half Year, June, 1910 


1995 


15 Years' Total 




. 18,258 




1,677 






1 677 






Leaves Net Profit 




. 16,581 


7J 








SHOE WORKS TBADE. 

a separate Account. 


PERIOD. ENDED. 


EXPENSES. 


NET PROFIT. 


Stocks 
at end. 


KATE ON 
PRODUCTION. 


Per cent. 


Peri. 


j 
Amount. 


Rate 
per on 
Supplies. 




s. d. 
30 1 5J 

37 2 6| 
38 15 8 
38 17 8 
42 8 41 
41 15 15 
41 5 7i 

39 12 5g 
39 4 lOj* 
36 17 11J 
39 14 

37 4 5J- 


s. d. 
6 OJ 

7 5 
7 9 

8 5J 
8 4J 
8 3 

7 11 
7 10J 
7 44 
7 11J 

7 51 



1,488 

4,008 
8,630 
35,946 
24,347 
27,905 
15,617 

4,640 

4,784 
15,389 
7,721 

5,356 


s. d. 

o 4 

2} 
4J 
111 
4J 
41 
2 

31 
3 

9J 
5 

5| 




9,186 

15,772 
15,752 
61,935 
101,621 
114,013 
114,216 

154,946 
125,046 

170,795 
127,900 

97,398 


5 December 1880 


5 1885 


3 , 1890 


5 1895 


S 1900 


3 ( 1905 


Year, 1906 


(53 weeks) 1907 


1908 


M , 1909 


Half Year, June, 1910 


36| Years' Total 


40 5 6* 


8 0| 


155,831 


4| 







70 



HECKMONDWIKE BOOT 


, SHOE, 

From 


Net 
PERIOD. EXDED. Supplies. 


Boot and 
Shoe 
Produc- 
tion. 


TOTAL EXPENSES 
(INCLUDING CURRYING DEPART v 


Wages & 
Sundry. 


Deprecia- 
tion. 


Interest. 


Total, i 


Half Year, December, 1880 .... 

5 Years, 1885 .... 
5 1890 .... 
8 1895 .... 
5 ., 1900.... 
5 1905 .... 

Year, 1906 .... 
(53 weeks) 1907 .... 
1908 . . . 
1909 .... 

Half Year, June, 1910 .... 
30 Years' Total 



3,060 

83,295 
139,007 
229,350 
280,601 
342,878 

58,903 
62,931 
78,667 
78.035 

31,159 



3,438 

85,197 
117,020 
192,594 
238,078 
307,637 

53,131 
59,942 
73,108 
77,305 

33,525 



1,057 

27,824 
44,539 
78,872 
100,647 
115,788 

20,669 
21,655 
24,807 
25,183 

11,584 



16 

461 

2,389 
4,552 
8,605 
10,183 

2,102 
1,260 
24 
16 

7 



30 

1,038 
2^57 
5,408 
6,104 
6,161 

1,298 
919 
609 
872 

490 



1,103 

29,323 
49,785 
88,882 
115,356 
132,132 

24,069 
WJBSi 

25,440 
26,071 

12,081 


1,387,886 1,240,975 


472,625 


29,615 


25,786 


528,026 






BTJSHDEN 


BOOT AND 

From 


PEBIOD. ENDED. 


Net 
Supplies. 


Produc- 
tion. 


EXPENSES. 


Wages & 
Sundry. 


Depre- 
ciation. 


Interest. 


Total. 


31 Weeks, December, 1900 .... 



11,091 

285,920 

107,895 
117,970 
114,777 
103,342 

55,36 



11,806 

295,640 

117,693 
110,916 
124,168 
102,610 

54,395 



4,215 

84,225 

29,701 
28,866 
33,375 
31,504 

15,565 



68 

5.191 

1,738 
1,765 
1,786 
1,780 

1,141 




83 

3,867 

1,672 
1,595 
1,415 
1,783 

1,049 




4,366 

93,283 

33,111 
32,226 
36,576 
35,067 

17,755 


5 Years, 1905 


Year 1906 . . . . 


(53 weeks) 1907 


1908 


1909 


Half Year, June, 1910 
10 Years and 5 Weeks' Total. . 


796,831 


817,228 


221,451 


13,469 


11,464 


252,384 



71 



AND CUBBYING WOBKS TBADE. 

commencement. 



PERIOD. ENDED. 



Half Year, December,1880 



5 Years, 

5 :: 

s 

3 

Year, 

(53 weeks) 



Half Year, June, 1910 
30 Years' Total . . 




NET PROFIT. 


NET Loss. 


Amo'nt. 


Kate 
per on 
Supplies. 


Amo'nt. 


Bate 
per on 
Supplies. 





s. d. 





s. d. 




181 


1 2J 


71 
4,953 
9,416 

6,074 


Oi 
0"4J 


2,273 


o"i* 



2,155 
1,692 



4,541 ! 
3,870 i 



711 5 



25,072 
10,365 



Leaves Net Profit. . 14,707 2J 



10,365 



: Stocks 
, at end. 




2,473 

5,814 
11,325 
20,711 
15,437 
12,935 

15,995 
11,175 
17,574 
20,895 

37,830 



SHOE WOBKS TBADE. 

commencement. 



PERIOD. 



ENDED. 



31 Weeks, December, 1900 
5 Years, 1905 



Year, 

(53 weeks) 



1906 
1907 
1908 
1909 



EXPENSES. 



RATE ON PRODUCTION. 



Per cent. 



s. A. 

36 19 7| 

31 11 0| 

28 2 8 

29 1 1 
29 9 Ig 
34 3 6 



Peri. 



s. d. 
7 4i 

6 3| 

5 74 

S 9| 

5 lOg 

6 10 

6 6J 



Half Year, June, 1910 | 32 12 9f 

I 
10 Years and 5 Weeks' Total ....I 30 17 11 6 



NET PROFIT. 



Rate 

Amount, per on 
Supplies. 




964 

22,070 



7,022 
8,627 
4,811 

466 



49,648 



s. d. 

1 82 

1 6$ 

1 Og 

1 2i 

1 6 
11| 

2 



Stocks 
at end. 



20,549 

29,197 
21,719 
31,232 



72 





BB 

Net 
Supplies. 


OUGHTON CABINET 

From 


PERIOD. ENDED. 


EXPKN 


Wages & 
Sundry. 


Deprecia. , 


nteres, 


Total. 


3 Years, December, 1895 




22,423 

65,846 
69,879 

22,720 
29,604 
23,440 
29,696 

14,304 



15,442 

39,217 
36347 

10,465 
15,120 
14,292 
14,669 

7,279 



1,216 

2,414 
2,921 

652 
636 
743 

785 

896 





1,326 

2^24 
2,363 

569 
566 
678 
726 

366 



17,984 

44,155 
42,131 

11,686 
16,322 
15,713 
16,180 

8,011 


S ,, 1900. . 


5 .. 1905 


Year, 1906 . . . 


(53 wks) 1907. . .. 


1908 .... 


1909 


Half Year, June, 1910 


17| Years' Total 


282,912 


153,331 


9,763 


9,118 


172,212 






LEEDS BKUSH 

Since publishing a separate 


PERIOD. ENDED. 


Net 
Supplies. 




E.XPENS 


ES. 


Total. 


Wages and 
Sundry. 


Deprecia- 
tion. 


Interest. 


1J Years, December, 1905 



16,814 7,530 

15,777 6,086 
17,636 6,996 
20,900 9,418 
26,189 10,915 
15,336 5,954 




307 

307 
457 
764 
859 

440 


341 

238 
328 
578 
688 

353 



8,178 

6,631 
7,781 
10,760 
12,462 

6,747 


Year, 1906 


(53 wks) 1907 


. 1908 


1909 


Half Year, June, 1910 


6 Years' Total 


112,652 46,899 


3,134 


2,526 


52,559 




NOTE. Huddersfleld business transferred to Leeds, June, 1906. 



73 



WOBKS TRAD] 

commencement. 
PEKIOD. ENDED. 

3J Years, December, 1895 

a 1900 

5 1905 
Year, 1906 . . . 


E. 


NET Loss. 


Stocks 
at end. 


NET PROFIT. 


Rate 
Amount. per on 
Supplies. 


Amount. 


Rate 
per on 
Supplies. 


s. d. 

389 04 
494 04 
246 2 
164 1J 

56 OJ 



1,305 

5,950 
432 


s. d. 
1 li 

1 9| 
1| 



7,257 

4,452 
7,584 

6,751 
7,225 
9,193 
9,790 

10,377 


(53 wks) 1907 


1908 


1909 


Half Year, June, 1910 


173 Years' Total 


1,349 


7,687 
1,349 








Less Profit 




Leaves Net Loss 


6,338 5| 


FACTORY TRADE. 

Account in Balance Sheet. 


PERIOD. ENDED. 


NET PROFIT. 


Stocks 
at end. 


Rate 

Amoi(nt. , per on 

Mlpplii-.-'. 


1J Years, December, 1905 




565 

870 
648 
615 
958 

714 


s. d. 
8 

1 li 

81 
7 
8 

11J 



4,453 

3,358 
5,428 
9,286 
10,427 

10.260 


Year, 1906 


(53 wks) 1907 


M , 190S 


f> 1909 


Half Year, June, 1910 


6 Years' Total 


4,370 9J 









74 



KEIGHLEY 

From 



PERIOD. ENDKD. 



Half Year, December. 1908 
Year, 1909 

Half Year, June, 1910 

2 Years' Total . . . 



Net 
Supplies. 





7,792 
15,924 

7,992 



31,708 



Kxi BWU. 



Wages and Deprecia- 
Sundry. tion. 





3,098 
6,646 

3,457 





269 
543 

274 



13,201 



1,086 



Interest. 





212 
448 

227 



B67 



Total. 





3,579 
7,637 

3,958 



15,174 



DUDLEY BUCKET AND 

From 



PERIOD. ENDED. 



Half Year, December, 1908 
Year, 1909 

Half Year, June, 1910 



2 Years' Total 



Net 
Supplies. 





12,621 
24,932 

11,048 



48,601 



EXPENSES. 



Wages and 
Sundry. 





4,917 
10,072 

4,639 



19,628 



Deprecia- 
tion. 





224 
459 

243 



926 



Interest. 




173 



195 



737 



Total. 





5,314 
10,900 

5,077 



21,291 



PERIOD. ESDED. 



Half Year, December, 1908 
Year, 1909 

Half Year, June, 1910 

2 Years' Total . . 



BIBTLEY TINPLATE 

From 



Net 
Supplies. 





3,080 



7,153 
3,128 



13,361 



EXPENSES. 



Sundry. 


1,502 

3,788 
1,691 



6,981 



Deprecia 




144 



297 
150 



591 



Interest. 




96 



215 
116 



427 



Total. 





1,742 



4,300 
1,957 



7,999 



75 



IRONWORKS TRADE. 

commencement. 



PERIOD. 



Half Year, December, 1908 
Year, 1909 

Half Year, June, 1910 

2 Years' Total . . 



NET PROFIT. 



Amount. 





226 
869 

64 



659 



Rate per . 
on Supplies 




41 



' Stocks 
at end. 





5,064 
4.923 



FENDER WORKS TRADE. 

commencement. 



PERIOD. ENDED. 



Half Year, December, 1908 
Year, 1909 

Half Year, June, 1910 



2 Years' Total 



NET PROFIT. 



, 

Amount. 



Rate peri 
on Sup ^ lies .| ; 





843 
924 

50 



1,817 



s. d. 

1 4 \ 3,495 
8| | 3,420 



1 



3,508 



81 



WORKS TRADE. 

commencement. 



NET PROFIT. 



PERIOD. ENDED. 



Half Year, December, 1908 
Year, 1909 

Half Tear, June, 1910 

2 Years' Total . . 



113 
41 



413 



s. d. 
1 8J 



33 
3 





1,989 



2,543 
2,768 



71 



76 



PELAW TAILORING-, KEKSEY, 

Since publishing a separate 



PERIOD. ENDED. 



2 Years, December, 1905 



Year, . 
(53 wks) 



Half Year, June, 



1906 
1907 
1908 
1909 

1910 



Net 
Supplies. 




65,992 

39,300 
43,394 
45,010 
39,948 

20,781 



EXPENSES. 




20,918 




2,371 



11,439 1,086 

12,774 1,057 

12,606 1,066 

12,400 1,072 

6,681 529 





1398 24,687 

689 13,164 

725 14,556 

702 14,374 
716 , 14,188 

346 7,556 



6* Years' Total 254,425 76,818 7,131 4,576 



PELAW CABINET 

Since publishing a separate 



PERIOD. 



ENDED. 



2 Years, December, 1905 

Year, 1906 

(53 wks) 1907 

1908 

1909 

Half Year, June, 1910 



Net 
Supplies. 



EXPENSES. 



Wages and Deprecia- Interest 
Sundry. tion. 




52,223 

24,788 
29,795 
36,223 
31,783 

14,063 



6* Years' Total 188,875 




31,659 

13,539 
14,761 
18,785 
16,259 

7,360 




3,912 

1,637 

1,665 

1,014 

906 

60 




2,434 

1,141 

1,108 

943 

836 

192 



Total. 




38,005 

16,317 
17,534 
20,742 
18,001 

7,612 



9,194 



6,654 



118,211 



AND SHIBT FACTOKIES TBADE. 

Account in Balance Slieet. 


NET PBOFIT. 


PERIOD. ENDED. 
Amount. ^ 


Stocks 
e per at end. 
upplies. 



2 Years, December, 1905 725 


s. d. 
2g 5,606 

6f 6,431 
9J 5,208 
1 24 6,273 
8g 7,282 

1 7,231 


Year, 1906 1,098 


(53 wks) 1907 1,660 


1908 2,725 


1909 1,409 


Half Year, June, 1910 1,049 




6i Years' Total 8,666 


8J ( 




WOBKS TBADE. 

Account in Balance Sheet. 


NET Loss. 

PERIOD. ENDED. Ra 
Amount. per 
Supi 


, Stocks 

t-'on . atend ' 
)lies. 


s. 
2 Years, December, 1905 1,814 


d. 
81 9,877 

8J 10,218 
7i 9,978 
1J 8,949 
4J , 10,721 

2J 9,799 


Year, 1906 3,333 2 


(53 wks) 1907 912 


1908 5,623 3 


M 1909 2,162 1 


Half Year June 1910 171 




6^ Years' Total 14,015 1 


51 







78 



DISTRIBUTIVE EXPENSES AND EATE PER CENT. ON 


SALES= 

Expenses= 


GRAND TOTAL. 
24,205,203. 


Amount. 


Rate per 
100. 




s. d. 
248020 9 

814 8 11 
82 5 10 
9869 8 G 
7368 8 3 
787 17 1 
13183 14 10 
338 16 10 
31035 9 8 
8475 4 2 
690 13 1 
1403 6 
2137 10 
5872 3 
9390 8 1 
13433 3 6 
8080 3 
1812 9 8 
1033 3 
341 16 4 
115 7 9 
885 S 
19226 7 8 
13427 9 3 
5647 16 11 
5564 3 8 
17572 13 5 
8506 7 1 
78637 10 8 


s. d. 
20 5-92 

0-81 
0-03 
9-79 
7-31 
0-78 
1 1-07 
0-34 
2 6-77 
8-40 
0-68 
139 
2-12 
5-82 
9-31 
1 1-32 
8-01 
1-80 
1-02 
0-34 
0-11 
0-88 
1 7-06 
1 1-31 
5-60 
5-52 
1 5-43 
8-44 
6 5-97 




Scrutineers 


Committees 






Printing and Stationery 
















" Wheatsheaf " Record 














" Annual " 1909 










n Buildings 


n Fixtures, &c 




Tota Is . ... 


513703 13 1 


42 5-35 





79 



1 
SALES FOE THE YEAE ENDED DECEMBEE 25xH, 1909. 


SUMMARY OF DISTRICT TOT/\I.!-s. 


MANCHESTER. 


NEWCASTLE. 


LONDON. 


14,088,207. 


4,855,711. 


5,26 

Amount. 


1,285. 

Rate per 
100. 


Amount. 


Rate per 
100. 


Amount. 


Kate per 
100. 


s. d. 
124037 14 6 


s. d. 
17 7-31 


a. A. 
63051 1 2 


s. d. 
25 11-64 


a. d. 
60931 13 4 


s. d. 
23 1-95 


486 16 11 


0-83 


158 6 


0-78 


169 11 6 


0-78 


18 14 3 


0-03 694 


0-03 


723 


0-03 


5006 16 9 


8-53 


2731 16 11 


1 1-50 


2130 14 10 


9-72 


4145 3 4 


7-06 1202 5 7 


5-94 


2020 19 4 


9-22 


534 13 1 


0-91 62 10 9 


0-31 


190 13 3 


0-87 


6828 18 8 


11-64 


2879 14 4 


1 2-23 


3475 1 10 


1 3-85 


173 14 8 


0-30 


71 6 3 


0-35 


93 15 11 


0-43 


16070 11 3 


2 3-36 


5284 16 


2 2-12 


9680 2 5 


3 8-16 


4346 11 6 


T41 2001 6 I 


10-19 


2067 6 7 


9-43 


347 17 2 


0-59 197 7 4 


0-98 


145 8 7 


0'63 


600 11 


1-02 


347 18 11 


1-72 


454 16 1 


2-08 


1193 15 11 


2-04 


486 17 3 


2-41 


456 16 10 


2-09 


3500 13 


5-96 


1057 2 3 


5-22 


1814 7 9 


6-00 


5442 8 6 


9-27 


1877 14 6 


9-28 


2070 5 1 


9-44 


6044 9 6 


10-30 


2949 11 10 


1 2-58 


4439 2 2 


1 8-25 


4380 16 


7-46 


1593 8 5 


7-88 


2105 18 7 


9-61 


928 9 G 


1-58 


561 7 6 


2-77 


322 12 8 1-47 


683 3 3 


1-16 62 9 6 


031 


287 7 6 


1-31 


182 2 


0-31 82 3 4 


0-41 


77 11 


036 


99 9 4 


0-17 12 17 10 


0-06 


307 


0-01 


512 19 11 


0-87 177 7 9 


0-88 


194 13 


0-89 


11225 10 4 


1 7-12 4110 9 5 


1 8-32 


3890 7 11 


1 5-75 


7544 10 1 


1 0-85 2850 9 5 


1 2-09 


3032 9 9 


1 1-83 


2137 13 1 


3-64 1235 17 6 


6-11 


2274 6 4 


10-38 


3770 7 11 


6-42 1243 16 4 


6-15 


549 19 5 


2-51 


7162 17 6 


1 0-20 6292 13 


2 7-10 


4117 2 11 


1 6-78 


3572 17 4 


6-09 


3438 3 11 


1 4-99 


1495 5 10 


6-82 


40346 16 6 


5 8-73 19847 15 2 


8 2-10 


18442 19 


7 013 


261327 2 9 


37 1-18 125934 18 1 


51 10-45 


126441 12 3 


48 0-78 



80 



DISTRIBUTIVE EXPENSES AND BATE PEE CENT. ON 


SALES- 

Expenses 


Zkr^IsTCDHIIESTZEIR,. 


TOTALS. 


GROCERY. 


COAL. 


14,088,207. 


11,704,860. 


306,119. 


Amount. 


Rate per 
100. 


Amount. 


Rate per 
100. 


Amount. *%g 


Wages 


s. d. 
124037 14 6 

486 16 11 
18 14 3 
5006 16 9 
4145 3 4 
34 13 1 
6828 18 8 
173 14 8 
16070 11 3 
4346 11 6 
347 17 2 
600 11 
1193 15 11 
3500 13 
5442 8 6 
6044 9 6 
43?0 16 
928 9 fi 
683 3 }J 
182 2 
99 9 4 
512 19 11 
11225 10 4 
7544 10 1 
2137 13 1 
3770 7 11 
7162 17 6 
3572 17 4 
40346 16 6 


s. d. 
17 7-31 

0-88 
0-03 
8-53 
7-06 
0-91 
11-64 
030 
2 3-38 
7-41 
0-59 
1-02 
2-04 
5-96 
9-27 
10-30 
7'46 
1-58 
1-16 
0-31 
0-17 
0-87 
1 7-12 
1 0-85 
3-64 I 
6-42 
1 0-20 
6-09 
5 8-73 


s. d. 
63370 1 8 

386 1 11 
15 11 1 
2689 15 3 
2115 10 8 
431 9 3 
4025 12 1 
135 3 10 
6678 3 1 
3556 4 
230 8 .1 
431 16 1 
869 4 6 
2605 5 1) 
4524 12 6 
2813 15 7 
1428 15 7 
655 17 11 
567 2 9 
113 6 4 
98 2 4 
425 5 4 
7653 9 11 
5246 16 7 
967 15 10 
1532 2 S 
2915 2 5 
1671 3 6 
22218 1 11 


s. d. 
10 9-94 

0-79 
0-03 
5-52 
4-34 
0-88 
8-25 
0-28 
1 1-69 
7-29 
0-47 
0-89 
1-78 
5-34 
9-28 
5-77 
2-93 
1-34 
1-17 
0-23 
0-20 
0-87 
1 3-69 
10-76 
1-99 
3-14 
5-98 
3-42 
3 9-56 


s. d. s. d. 
1513 18 4 9 10-69 

906 0-71 
082 0-03 
47 11 10 3-73 

191 11 6 1 3-02 
364 0-26 
417 9 8 2 11-08 
92 10 1 7-25 
5 11 1 0-44 
42 1 3-23 
23 19 1 1-88 
40 16 G 3-20 
119 16 9-39 
21 2 1-66 
40 3-14 
16 7 1 1-28 
15 3 9 1-19 
1 19 3 0-15 
019 0-01 
11 9 10 0-90 j 
159 10 9 1 0-51 
297 351 11-30 
18 0-07 
17 5 10 1-36 
31 9 2-43 
37 13 5 2-95 
353 3 ;i 2 3-G'J 


Auditors 


Scrutineers 


Committees 


Price Lists: Printing . . . 
Postage .... 
Printing and Stationery. . 
Periodicals 


Travelling 


Stamps 


Telegrams 


Telephones 


Miscellaneous 


Adverts, and Showcards. . 
" Wheatsheaf" Record .. 
Rents, Rates, and Taxes. . 
Power, Lighting, & Heat'g 
Exhibition and Congress 
Quarterly Meetings 


Employes' Picnic 


Legal 


"Annual," 1909 


Dining-rooms 


Repairs, Renewals, &c. . . 
Insurance 


Depreciation: Land .... 
Buildings.. 
Fixtures, &c. 
Interest 


Totals 


61327 2 9 


37 1-18 140371 14 9 23 11-8-2 3510 18 8 23 1-61 





81 



SALES FOE THE YEAE ENDED DEC. 25-rn, 1909 continued. 


HUE JLlsTO IE! IE S T IBIR,. 


DRAPERY. 


WOOLLENS AND 
READY-MADES. 


BOOTS AND SHOES. 


FURNISHING. 


941,119. 


252,461. 


475,6 

Amount. 


12. 

Rate per 
100. 


408,036. 


Amount. 


Rate per 
100. 


Amount. 


Rate per 
100. 


Amount. 


Rate per 
100. 


s. d. 
30348 19 6 


s. d. 
64 5-95 


s. d. 
7172 18 5 


s. d. 
56 9-89 


s. d. 
9648 6 2 


s. d. 
40 6-87 


s. d. 
11983 10 5 


s. d. 
58 8-86 


41 11 2 


1-06 


11 15 1 


1-12 


21 16 1 


1-10 


16 12 2 


0-98 


156 


0-03 


068 


0-08 


12 9 


0-03 


10 1 


0-03 


1014 14 8 


2 1-88 


256 4 4 


2 0-36 


508 7 8 


2 1-65 


490 3 


2 4-88 


680 10 3 


1 5-35 


1241 19 5 


9 10-07 


8 10 


0-43 


98 13 


5-80 


59 13 4 


1-52 






4 15 2 


0-24 


38 15 4 


2-28 


1416 8 2 


3 0-12 


254 2 4 


2 0-16 


491 5 11 


2 0-79 


449 18 8 


2 2-47 


17 17 6 


0-46 


6 12 9 


0-63 


556 


0-27 


589 


0-32 


5702 3 8 


12 1-41 


1367 13 10 


10 10-02 


802 1 


3 4-47 


1073 


5 3-11 


322 14 10 


8-23 


84 16 8 


8-06 


153 16 6 


7-76 


136 13 1 


8-04 


64 3 1 


1-64 


18 3 1 


1-72 


871 


0-42 


21 4 9 


1-25 


45 13 


1-16 


34 7 10 


3-27 


21 2 5 


1-07 


25 11 7 


1-50 


163 19 1 


4-18 


29 7 11 


2-79 


52 13 2 


2-66 


54 12 2 


8-21 


349 17 


8-92 


34 19 7 


3-33 


368 11 10 


1 6-60 


101 2 4 


5-95 


370 4 10 


9-44 


96 1 11 


9-14 


184 19 10 


9-33 


146 13 5 


8-63 


1538 8 


3 3-23 


300 8 8 


2 4-56 


489 6 2 


2 0-69 


881 8 8 


4 3-84 


1461 5 


3 1-26 


249 13 


1 11-73 


413 1 


1 8-84 


788 1 5 


3 10-35 


153 6 


3-91 


14 8 7 


1-37 


68 18 9 


3-48 


19 11 2 


1-15 


46 10 6 


1-19 


18 6 6 


1-17 


23 10 9 


1-19 


18 9 


1-09 


30 19 6 


0-79 


12 15 10 


1-22 


7 14 10 


0-39 


15 6 3 


0-90 


050 


O'Ol 


016 


0-01 


029 


0-01 


16 


0-05 


34 18 10 


0-89 


985 


0-90 


17 19 8 


0-91 


18 17 10 


0-82 


1588 5 


8 4-50 


409 4 10 


3 2-90 


786 15 1 


3 3-70 


628 4 9 


3 0-95 


1160 10 11 


2 5-60 


226 4 3 


1 9-50 


298 5 1 


1 2-80 


320 9 10 


1 6-85 


406 6 6 


11-89 


260 12 6 


2 0-78 


222 2 9 


11-21 


219 17 


1 0-93 


1033 5 5 


2 2-85 


198 6 3 


1 6-85 


358 11 1 


1 .6-09 


630 16 8 


3 1-10 


1972 13 7 


4 231 


377 10 2 


2 11-89 


668 17 9 


2 9-75 


1197 12 10 


5 10-44 


1457 14 1 


3 1-17 


75 17 6 


7-21 


137 17 5 


6-96 


192 11 5 


11-33 


7676 17 4 


16 3-77 


2805 8 1 


22 2-69 


4289 11 10 


17 994 


3053 14 1 


14 11-61 


59221 1 3 125 10-22 


15561 15 11 


123 3-37 


20008 6 


84 1-65 


22623 6 2 


110 10-66 



82 



DISTRIBUTIVE EXPENSES AND RATE PER CENT. ON 


SALES = 

Expenses = 


USTETWC^ STLIE. 


TOTALS. 


GROCERY. 


COAL. 


4,855,711. 


3,532,418. 


72,135. 


Amount. 


Rate per 
JE100. 


Amount. 


Rate per 
100. 


Amount. 


Rate per 
100. 


Wages 


s. d. 
63051 1 2 

158 6 
694 
2731 16 11 
1202 5 7 
62 10 9 
2879 14 4 
71 6 3 
5284 16 
2061 6 1 
197 7 4 
347 18 11 
486 17 3 
1057 2 3 
1877 14 6 
2949 11 10 
1593 8 5 
561 7 6 
62 9 6 
82 3 4 
12 17 10 
177 7 9 
4110 9 5 
2850 9 5 
1235 17 6 
1243 16 4 
6292 13 
8438 3 11 
19847 15 2 


s. d. 
25 11-64 

0-78 
0-03 
1 1-50 
5-94 
0-81 
1 2-23 
0-35 
2 2-12 
10-19 
0-98 
1-72 
2-41 
5-22 
9-28 
1 2-58 
7-88 
2-77 
0-31 
0-41 
0-06 
0-88 
1 8-32 
1 2-09 
6-11 
6-15 
2 7-10 
1 4-99 
8 2-10 


a. d. 
24642 15 8 

1C6 18 5 
4 13 5 
1184 8 8 
181 10 7 
62 10 9 
1249 16 10 
42 10 5 
1009 6 11 
914 13 6 
79 19 11 
259 16 3 
319 17 8 
591 7 
1858 16 6 
626 10 
883 4 2 
389 16 7 
45 2 2 
20 18 8 
7 18 8 
127 14 7 
2790 5 5 
1288 2 7 
543 15 6 
487 2 8 
3958 6 5 
1481 4 4 
8770 10 


s. d. 
13 11-43 

0-73 
0-03 
8-05 
1-23 
0-42 
8-49 
0-29 
6-86 
6-21 
0-54 
1-77 
2-17 
4-02 
9-23 
4-26 
6-00 
2-65 
0-31 
0-14 
0-05 
0-87 
1 6-96 
8-75 
3-69 
3-31 
1 10-14 
10-06 
4 11-59 


s. d. 
306 9 5 

212 
020 
8 1 10 
001 

18 9 8 
139 
60 1 
13 17 10 
2 19 11 
4 16 1 
397 
9 17 9 

28 8 9 
% 
4 16 7 

17 19 7 
950 
19 
4 11 
001 
2 14 7 
24 19 7 
21 1 7 
14 
1 18 8 
6 16 10 
823 
88 4 8 


s. d. 
8 5-97 

0-69 
0-03 
2-69 

6-15 
0-40 
1 7-96 
4-62 
1-00 
1-60 
1-15 
3-29 
9-46 
1-60 
5-98 
3-08 
0-31 
0-08 

0-91 
8-31 
7-01 
0-23 
0-65 
2-28 
2-70 
2 5-36 








Price Lists: Printing .... 
Postage 
Printing and Stationery. . 


Travelling 


Stamps 


Telegrams 


Telephones 




Adverts, and Showcards. . 
" Wheatsheaf " Record . . 
Rents, Rates, and Taxes. . 
Power , Lighting,* Heating 
Exhibition and Congress . 






" Annual," 1909 




Repairs, Renewals, Ac. . . 
Insurance 


Depreciation : Land .... 
Buildings . . 
Fixtures, &c 
Interest 


Totals 


125934 18 1 


51 10-45 


52729 5 1 


29 10-25 


647 15 3 


17 11-51 





83 



SALES FOE THE YEAR ENDED DEC. 25ra, 1909 continued. 


USTIE-WOJLSTIjIE. 


DRAPERY. 


WOOLLENS AND 
READY-MADE 8. 


BOOTS AND SHOES. 


FURNISHING. 


537,626. 


167,540. 


261,707. 


284,285. 


Amount. 


Rate per 
100. 


Amount. 


Rate per 
100. 


Amount 


Rate per 
100. 


Amount. 


Rate per 
100. 


s. A. 
17771 5 2 


s. d. 
66 1-32 


s. d. 
3310 4 2 


s. d. 
39 6-19 


a. d. 
5110 8 7 


s. d. 
39 0-65 


s. d. 
11909 18 2 


s. d. 
83 9-46 


20 16 2 


0-93 


6 19 11 


1-00 


10 3 1 


0-93 


11 1 9 


0-94 


14 7 


0-08 


046 


0-03 


072 


0-03 


078 


0-03 


633 1 


2 4-48 


204 11 5 


2 5-30 


344 6 5 


2 7-58 


352 8 6 


2 5-75 


369 5 7 


1 4-48 


610 18 5 


7 3-51 


6 13 2 


0-61 


33 17 9 


2-86 


704 16 


2 7-46 


154 7 2 


1 10-11 


241 17 3 


1 10-18 


510 7 5 


3 7-09 


10 5 


0-45 


1 12 2 


0-23 


6 16 7 


0-63 


8 18 4 


0-75 


2267 15 9 


8 5-23 


642 13 11 


7 8-07 


293 19 8 


2 3-51 


1004 19 8 


7 0-84 


544 11 4 


2 0-31 


68 12 6 


9-83 


113 11 7 


10-41 


405 19 4 


2 10-27 


84 4 8 


3-76 


5 13 


0-81 


5 18 7 


0-54 


18 11 3 


1-57 


35 16 10 


1-59 


11 2 7 


1-59 


17 8 10 


1-60 


18 18 4 


1-60 


52 7 11 


2-39 


10 19 6 


1-58 


24 15 5 


2-27 


75 7 2 


6-36 


184 3 5 


8-22 


24 19 1 


3-57 


185 6 4 


1 4-99 


61 8 8 


5-19 


211 2 9 


9-42 


65 6 9 


9-36 


102 16 4 


9-43 


111 3 5 


9-39 


820 14 9 


3 0-64 


189 18 4 


2 3-21 


310 16 


2 4-50 


996 16 2 


7 0-15 


268 19 10 


1 0-01 


134 17 


1 7-32 


131 13 7 


1 0-08 


156 14 3 


1 1-23 


63 14 10 


2-84 


23 6 5 


3-34 


36 1 11 


3-31 


39 2 9 


3-80 


7 11 


0-31 


241 


0-32 


3 8 11 


0-82 


3 14 5 


0-31 


23 18 10 


T07 


6 14 9 


0-97 


6 1 11 


0-56 


24 4 3 


2-04 


115 


0-05 


112 


0-15 


113 


0-10 


1 15 3 


0-15 


20 11 


0-89 


672 


0-91 


9 18 3 


0-91 


10 12 3 


0-90 


558 2 3 


2 0-91 


172 4 9 


2 0-67 


270 18 2 


2 0-84 


293 19 3 


2 0-82 


669 3 10 


2 5-87 


166 15 7 


1 11-89 


191 4 10 


1 5-54 


514 1 


3 7-40 


317 4 


1 2-16 


82 5 


11-78 


184 5 


1 0-31 


157 14 


1 1-31 


313 13 8 


1 2-00 


74 1 1 


10-61 


122 19 


11-28 


244 1 3 


1 8-60 


1216 15 1 


4 6-32 


376 19 6 


4 6-00 


471 5 1 


3 7-22 


962 10 1 


6 9-26 


051 15 


3 6-49 


194 4 9 


2 3-82 


414 9 3 


3 2-01 


388 8 4 


2 8-79 


4598 13 8 


17 1-29 


1788 13 4 


21 4-23 


2169 4 10 


16 6-93 


2432 17 10 


17 1-39 


32726 4 3 


121 8-92 


8337 18 


99 6-40 


10743 17 


82 1-27 


20749 18 6 145 11-75 



84 



DISTRIBUTIVE EXPENSES AND RATE PER CENT. ON 


. 

SALES= 

Expenses= 


LOHsTIDOIsr. 


TOTALS. 


GROCERY. 


COAL. 


5,261,285. 


4,432,219. 


138,389. 


Amount. 


Rate per 
100. 


Amount. 


Rate per 
100. 


Amount. 


Rate per 
100. 


Wages 


s. d. 
60981 13 4 

169 11 6 
723 
2130 14 10 
2020 19 4 
190 13 3 
3475 1 10 
93 15 11 
9680 2 5 
2067 6 7 
145 8 7 
454 16 1 
456 16 10 
1314 7 9 
2070 5 1 
4439 2 2 
2105 18 7 
322 12 8 
287 7 6 
77 11 
307 
194 13 
3890 7 11 
3032 9 9 
2274 6 4 
549 19 5 
4117 2 11 
1495 5 10 
18442 19 


s. d. 
28 1-95 

0^78 
0-03 
9-72 
9-22 
0-87 
1 3-85 
0-43 
3 8-16 
9-43 
0-63 
2-08 
2-09 
6-00 
9-44 
1 8-25 
9-61 
1-47 
1-31 
0-36 
0-01 
0-89 
1 5-75 
1 1-83 
10-38 
2-51 
1 6-78 
6-82 
7 0-13 


s. d. 
29996 9 10 

137 9 11 
5 19 11 
1280 1 3 
522 1 3 
190 13 3 
2070 3 10 
73 15 9 
3046 18 7 
1659 1 6 
97 13 2 
276 14 4 
338 15 9 
998 3 5 
1743 19 6 
1513 
1268 2 7 
217 12 10 
249 8 9 
49 5 3 
2 5 11 
163 17 9 
2482 14 2 
1802 4 8 
1247 12 10 
322 15 7 
2343 4 11 
894 15 7 
11226 12 5 


s. d. 
13 6-43 

0-74 
0-03 
6-93 
2-83 
1-03 
11-21 
0-40 
1 4-50 
8-98 
0-53 
1-50 
1-81 
5-38 
9-44 
8-19 
6-87 
1-18 
1-35 
0-27 
0-01 
0-89 
1 1-44 
9-76 
6-76 
1-75 
1 0-69 
4-84 
5 0-79 


s. d. 
862 11 

8 15 9 
039 
22 5 8 

29 14 
10 
243 15 4 
21 18 5 

5 17 4 
10 
17 16 9 
54 9 4 

14 
549 
030 
1 
528 
61 1 
168 18 5 
1 1 8 
180 
273 
699 
117 10 11 


s. d. 
12 5-59 

0-66 
0-03 
3-86 

5-16 
0-09 
3 6-27 
8-80 

1-02 
0-09 
3-09 
9-44 

0-12 
0-91 
0-03 

0-89 
10-59 
2 5-29 
0-19 
0"24 
0-41 
1-12 
1 8-39 






Committees 


Price Lists : Printing 
Postage 
Printing and Stationery. . 


Travelling 






Telephones 


Miscellaneous 


Adverts, and Showcards.. 
"Wheatsheaf Record .. 
Rents, Rates, and Taxes. . 
Power,Lighting,& Heating 
Exhibition and Congress- 




Legal 


" Annual,'' 1909 




Repairs, Renewals, &c. . . 


Depreciation : Land .... 
Buildings 
Fixtures, &c. 


Totals 


126441 12 3 


48 0-78 


66211 14 11 


29 10-53 


1633 9 4 


23 7"28 



85 



SALES 


FOE THE YEAR ENDED DEC. 25TH, 1909 continued. 


L O IsT ID O IDsT . 


DRAPERY. 


WOOLLENS AND 
READY-MADES. 


BOOTS AND SHOES. 


FURNISHING. 


292,621. 


85,323. 


172,248. 


140,485. 


Amount. 


Rate per 
.100. 


Amount. 


Rate per 
100. 


Amount. 


Rate per 
100. 


Amount. 


Rate per 
100. 


s. d. 
13494 12 6 


s. d. 
92 2-79 


s. d. 
4340 3 1 


s. d. 
101 8-82 


s. d 
5954 1 6 


s. d. 
69 1-61 


s. d. 
6283 15 5 


s. d. 
89 5-50 


12 1 2 


0-99 


3 11 4 


1-00 


784 


1-08 


550 


0-90 


7 11 


0-03 


023 


6-03 


048 


0-03 


039 


0-03 


320 4 


2 2-25 


124 11 4 


2 11-04 


221 15 7 


2 6-90 


162 8 


2 3-68 


594 11 7 


4 0-77 


838 6 10 


19 7-81 


15 17 9 


2-21 


50 1 6 


8-55 


622 13 11 


4 3-07 


216 4 11 


5 0-83 


294 5 9 


3 5-01 


241 18 11 


3 5-33 


5 10 1 


0-45 


437 


1-18 


6 6 1 


0-89 


3 10 5 


0-60 


2837 16 3 


19 4-75 


1046 13 8 


24 6-41 


1624 16 7 


18 10-39 


880 2 


12 6-35 


165 14 1 


1 1-59 


58 14 


1 4-51 


85 5 6 


11-88 


76 13 1 


1 1-10 


23 17 7 


1-96 


7 13 9 


2-16 


7 16 10 


1-09 


873 


1-43 


55 12 5 


4-56 


51 5 


1 2-42 


21 6 10 


2-97 


44 2 


7-52 


53 10 6 


4-39 


* 13 3 1 


3-70 


24 13 9 


3-44 


31 3 9 


5-33 


99 4 6 


8-14 


11 11 10 


3-26 


166 5 5 


1 11-17 


26 5 10 


4-49 


115 8 1 


9-47 


33 9 6 


9-42 


67 19 2 


9-47 


54 19 6 


9-39 


1188 3 G 


8 1-45 


621 7 11 


14 6-79 


380 16 6 


4 5-06 


735 14 3 


10 5-69 


326 9 2 


2 2-77 


152 11 5 


3 6-92 


152 14 6 


1 9-28 


206 11 


2 11-20 


31 17 9 


2-62 


22 11 


6-34 


30 18 2 


4-31 


18 18 11 


3-24 


13 12 11 


1-12 


3 19 4 


1-11 


885 


1-17 


6 13 4 


1-14 


12 6 11 


1-01 


3 13 2 


1-03 


5 12 2 


0-78 


6 10 6 


1-11 







001 




002 




14 1 


0-12 


10 15 10 


0-89 


848 


0-91 


6 S 8 


0-90 


535 


0-88 


601 2 10 


4 1-30 


179 8 7 


4 2-47 


341 8 


3 11-52 


225 8 


3 2-44 


369 14 7 


2 6-32 


281 18 7 


6 7-30 


188 19 7 


2 2-33 


220 13 11 


8 1-70 


423 15 6 


2 10-76 


220 8 


5 2-00 


250 8 7 


2 10-89 


130 19 9 


1 10-38 


92 14 4 


7-60 


551 


1-48 


51 16 8 


7-22 


75 19 9 


1 0-98 


609 10 8 


4 1-99 


138 18 1 


3 3-07 


461 15 1 


5 4-34 


561 6 11 


7 11-90 


220 3 9 


1 6-06 


73 6 11 


1 8-63 


183 1G 9 


2 1-61 


116 13 1 


1 7-93 


3065 6 


20 11-39 


949 19 5 


22 3-21 


2023 10 3 


23 5-94 


1060 5 6 


15 1-14 


25366 9 5 


173 4-49 


9406 6 5 


220 5-85 


12584 9 11 


146 1-44 


11239 2 3 


160 0-05 



37 



THE SCOTTISH 

CO-OPERATIVE WHOLESALE 

SOCIETY LIMITED. 



PLATES, ADVERTISEMENTS, 
STATISTICS, &c., 

Pages 87 to 130. 



88 



FORTY-TWO YEARS' 
WHOLESALE DISTRIBUTION IN SCOTLAND. 


COMMENCED SEPTEMBER, 1868. 


YEARS. 


CAPITAL. 


SALES. 


PROFITS. 


1868 13 weeks 




1,795 
5,175 
12,543 
18,009 
30,931 
50,433 
48,982 
56,751 
67,219 
72,568 
83,174 
93,077 
110,179 
135,713 
169,429 
195,396 
244,186 
288,946 
333,653 
367,309 
409,668 
480,622 
575,322 
671,108 
778,494 
869,756 
940,835 
1,134,269 
1,237,317 
1,286,624 
1,333,078 
1,457,645 
1,676,765 
1,929,113 
2,125,133 
2,314,955 
2,500,063 
2,780,729 
2,950,620 
3,059,245 
3,292,045 
3,346,873 
3,424,228 



9,697 
81,094 
105,249 
162,658 
262,530 
384,489 
409,947 
430,169 
457,529 
589,221 
600,590 
630,097 
845,221 
986,646 
1,100,588 
1,253,154 
1,300,331 
1,438,220 
1,857,152 
1,810,015 
1,963,853 
2,273,782 
2,475,601 
2,828,036 
3,104,768 
3,135,562 
3,056,582 
3,449,461 
3,822,580 
4,405,854 
4,692,330 
5,014,189 
5,463,631 
5,700,743 
6,059,119 
6,395,487 
6,801,272 
6,939,738 
7,140,182 
7,603,460 
7,531,126 
7,457,136 
3,754,112 




48 
1,304 
2,419 
4,131 
5,435 
7,446 
7,553 
8,233 
8,836 
10,925 
11,969 
14,989 
21,685 
23,981 
23,220 
28,366 
29,435 
39,641 
50,398 
47,278 
53,538 
61,756 
76,545 
89,090 
96,027 
89,116 
88,452 
132,374 
174,982 
156,341 
165,580 
213,596 
222,366 
231,686 
239,001 
239,322 
269,601 
250,680 
280,434 
289,197 
263,577 
271,927 
133,168 


1869, 52 


1870, 50 


1871, 52 


1872, 52 


1873 52 


1874, 52 


1875, 52 


1876 51 


1877, 52 


1878, 52 


J.879 52 


1880, 52 


1881, 54 


1882, 52 


1883 52 


1884, 52 


1885, 52 


1886, 60 


1887, 53 


1888, 52 


1889, 52 


1890 52 


1891 52 


1892, 53 


1893, 52 


1894, 52 


1895 52 


1896 52 


1897, 52 


1898, 53 


1899 52 


1900 52 


1901, 52 


1902 52 


1903 52 


1904 53 


1905, 52 


1906 52 


1907 52 


1908, 52 


1909, 52 


1910 26 


TOTALS 


3,424,228 


125,783,220 


4,435,660 





89 



THE SCOTTISH 
CO-OPERATIVE WHOLESALE SOCIETY 

LIMITED. 



Enrolled 20th April, 1868, under the provisions of the Industrial and Provident 
Societies Act, 20th August, 1867, 30 and 31 Viet., cap. 117, sec. 4. 

Business Commenced 8tb September, 1868. 



CENTBAL OFFICES AND FURNITURE WAREHOUSE : 

MORRISON STREET, GLASGOW. 



GROCERY AND PROVISION WAREHOUSES: 

PAISLEY ROAD, CROOKSTON AND CLARENCE STREETS, 

GLASGOW. 



DRAPERY WAREHOUSE: 

DUNDAS, WALLACE, AND PATERSON STREETS, GLASGOW. 



BOOT AND SHOE WAREHOUSE : 

DUNDAS STREET, GLASGOW. 



SHIRT, TAILORING, WATERPROOF, AND AERATED WATER 
FACTORIES : 

PATERSON STREET, GLASGOW. 



MANTLE AND UMBRELLA FACTORIES: 

DUNDAS STREET, GLASGOW. 



HAM-CURING, SAUSAGE FACTORY, AND CARTWRIGHT 
DEPARTMENT: 

PARK STREET, K.P., GLASGOW. 



FACTORIES FOR BOOTS AND SHOES, CLOTHING, FURNITURE AND 
BRUSHES, PRINTING, PRESERVES AND CONFECTIONS, COFFEE 
ESSENCE, TOBACCO, PICKLES, AND TINWARE: 

SHIELDHALL, NEAR GOVAN, GLASGOW. 



90 



Branches. 

LINKS PLACE, LEITH. 
GEANGE PLACE, KILMAENOCK. 

SEAGATE, DUNDEE. 
HENEY STEEET, ENNISKILLEN, IEELAND. 



FUENITUEE WAEEHOUSE, DEAPEEY & BOOT SAMPLE 

EOOM CHAMBEES STEEET, EDINBUEGH. 

CHANCELOT FLOUE MILLS EDINBUEGH. 

JUNCTION FLOUE AND OATMEAL MILLS LEITH. 

EEGENT FLOUE MILLS GLASGOW. 

SOAP WOEKS GEANGEMOUTH. 

ETTEICK TWEED MILLS SELKIEK. 

DEESS SHIET FACTOEY LEITH. 

LAUNDEY PAISLEY. 
FISH-CUEING WOEKS ABEEDEEN. 



CEEAMEBIES : 

IEELAND ENNISKILLEN, BELNALECK, GOLA, 
FLOEENCE COUET, S. BEIDGE, GAEDNEE'S CEOSS, 

BLACKLION, GLENFAENE, MONEAH; 
, BLADNOCH AND WHITHOEN, WIGTOWNSHIRE, N.B. 



CALDEEWOOD ESTATE AND EYELANDS MILK CENTEE, 
LANAEKSHIEE. 



Bankers: 

THE UNION BANK OF SCOTLAND LIMITED. 
Head Offices: 



GLASGOW: LONDON: EDINBURGH: 

INGRAM STREET. 62, CORNHILL, E.G. GEORGE STREET. 

General Manager: Manager: Manager: 

ROBERT BLYTH. ARTHUR C. D. GAIRDNER. WILLIAM GRAHAM. 



91 



General Committee. 



President : 
Mr. EGBERT STEWART, " Endrick," Percy Drive, Giffnock. 

Secretary : 
Mr. JOHN PEARSON, "Beechdale," Penton Street, Alloat 

Directors : 

Mr. ISAAC Mc.DONALD . . 7, Knoxland Square, Dumbarton. 

Mr. HENRY MURPHY " Bertielea," Jerviswood Road, Lanark. 

Mr. PETER GLASSE 185, Byres Road, Glasgow. 

Mr. THOMAS LITTLE 264, Scott Street, Galashiels. 

Mr. WILLIAM R. ALLAN. . 47, Balhousie Street, Perth. 

Mr. JAMES YOUNG 20, Shorthope Street, Musselburgh. 

Mr. JAMES WILSON "Helenbank," Victoria Street, Dunfermline. 

Mr. ROBERT NESBIT 10, Lochrin Buildings, Edinburgh. 

Mr. GEORGE THOMSON.. 20, Bonnyton Road, Kilmarnock. 
Mr. ALEX. B. WEIR " Drhoma," Paisley Road, Barrhead. 



Sub-Committees : 

(1) FINANCE AND PROPERTY 

Messrs. STEWART, LITTLE, WILSON, and YOUNG. 

Conveners: Mr. WILSON (Finance). Mr. STEWART (Property). 

(2) GROCERY : DISTRIBUTIVE AND PRODUCTIVE 

Messrs. Mc.DONALD, PEARSON, NESBIT, and WEIR. 

Conveners: Mr. NESBIT (Distributive). Mr. MC.DONALD (Productive). 

(3) DRAPERY AND FURNISHING : DISTRIBUTIVE AND PRODUCTIVE 

Messrs. GLASSE, ALLAN, MURPHY, and THOMSON. 

Conveners: Mr. GLASSE (Distributive). Mr. MURPHY (Productive). 



The President is ex officio a member of all Sub-Committees. 



Auditors : 

Mr. JNO. MILLEN, Rutherglen. | Mr. ROBT. J SMITH, C.A., Glasgow. 
Mr. WM. H. JACK, F.S.A.A.. Glasgow. 



92 



Officers of the Society. 



Accountant: Mr. ROBERT MACINTOSH, Glasgow. 
Cashier : Mr. ALLAN GRAY, Glasgow. 

Buyers, &c. : 

Grocery and Provisions GLASGOW Mr. E. ROSS. 

Mr. JOHN Mc.DONALD. 

. Mr. M. Mc.CALLUM. 

Mr. A. S. HUGGAN. 

, LEITH Mr. PETER ROBERTSON. 

Mr. WILLIAM Mc.LAREN. 

, Mr. A. W. JOHNSTONE. 

, KILMARNOCK ..Mr. DAVID CALDWELL. 

..Mr. WM. DRUMMOND. 

DUNDEE Mr. JOHN BARROWMAN. 

Potato Department GLASGOW Mr. JOHN Mc.INTYRE. 

LEITH ....... .Mr. HUGH CAMPBELL. 

Cattle GLASGOW Mr. WILLIAM DUNCAN. 

Provisions ENNISKILLEN . .Mr. WILLIAM WHYTE. 

Preserve Works GLASGOW Mr. N. ANDERSON. 

Chemical Department , Mr. A. GEBBIE. 

Tobacco Factory Mr. THOMAS HARKNESS. 

Flour Mills Chancelot and/ Mr. WM. F. STEWART. 

Regent Oatmeal and Flour -I Mr. JAMES TIERNEY. 

Mill Junction I EDINBURGH . . Mr. JOHN PAISLEY. 

Soap Works GRANGEMOUTH .Mr. J. A. PENNY. 

Printing & Stationery Dept GLASGOW Mr. DAVID CAMPBELL. 

Drapery Department , Mr. DAVID GARDINER. 

Assistant.. , Mr. J. Mc.GILCHRIST. 

Mr. WM. ALLAN. 

{ Mr. WILLIAM MILLER. 

Furmture Department \ Ass[ ^ Mr . THO MAS FENWICK. 

EDINBURGH ..Mr. GEO. CARSON. 

[GLASGOW Mr. P. Mc.PARLANE. 

Boot and Shoe Department . . \ . . , 

(Assistant Mr. J. J. HORN. 

Ettrick Tweed & Blanket Mills.. SELKIRK Mr. ALBERT BEAUMONT. 

(GLASGOW Mr. JAMES DAVIDSON. 

Building Department j Assistant Mr. WM. MERCER. 

Engineering Department GLASGOW Mr. JAMES STEWART. 

Carting Department , Mr. JAMES CALDWELL. 

Coal Department Mr. T. BURTON. 

Fish Curing Department ABERDEEN Mr. W. C. STEPHEN. 

Electrical Department GLASGOW Mr. A. R. TURNER. 

Wheat Buying Depot WINNIPEG Mr. GEO. FISHER. 

(CANADA) 

Creameries WIGTOWNSHIRE .. Mr. ROBERT GREEN. 

Estate.. ..LANARKSHIRE ..Mr. ROBERT HEGGIE. 



93 



Business Arrangements. 



Registered Office : 
MORRISON STREET, GLASGOW. 

Branches : 

LINKS PLACE, LEITH ; GRANGE PLACE, KILMARNOCK 

SEAGATE, DUNDEE ; 

HENRY STREET, ENNISKILLEN, IRELAND; 
LEMAN STREET, LONDON, E. 



Societies, to which our trade is strictly confined, desirous of opening an 
account with this Society, should forward a copy of their registered Rules 
and latest balance sheet ; or, if but recently started, a statement showing the 
number of members, value of shares, amount subscribed for and paid up, 
weekly turnover expected, and the amount of credit allowed, if any, per 
member in proportion to the capital paid up. Should these particulars be 
considered satisfactory, goods will be supplied on the following terms : The 
maximum credit allowed is fourteen days, and interest is charged quarterly 
on all in excess of this allowance at the rate of 2\ per cent, per annum, but in 
cases where the debt exceeds one month's purchases 5 per cent, is charged. 



Interest at the rate of 2\ per cent, per annum is allowed on prepaid 
accounts. 



The Directors, by authority of the general meeting, are empowered to have 
the books of societies examined whose accounts are overdue, and to take the 
necessary steps to protect the other members of the federation. 



Orders for goods should bear the price or brand of the article wanted, the 
mode of transit, and name of station to which the goods are to be sent. Orders 
for the different departments should be on separate slips. Goods not approved 
of must be returned at once and intact. No claim for breakage, short weight, 
&c., can be entertained unless made within six days after goods are received. 
Delay in delivery should be at once advised. 



[SPECIMEN.] 


WEEKLY STATEMENT OF ACCOUNT. 


OTH WEEK. LEDGER FOLIO, 929. 


163BD QUAKTEB. 95, MOBBISON STREET, 


GLASGOW, May 29th, 1909. 


The A. B. C. Co-operative Society Limited. 


Br. o The Scottish Co-operative Wholesale Society Limited. Cr. 


GOODS. 


CASH AND CREDITS. 


Date. 


Amount of 
each Invoice. 


Balance last 
Statement. 


Date. 


Cash. 


Credit. 


Totals. 




s. d. 


s. d. 




s. d. 


s. d. 


S. d. 




298 7 2 










May 24.. 


043 


May 24.. 


.... 


050 


.... 


24.. 


18 11 7 




24.. 


.... 


100 


.... 


24.. 


29 8 


.... 


25.. 


.... 


12 9 


... 


24.. 


32 4 


.... 


25.. 


.... 


o 12 ao 


.... 


24.. 


17 7 




26.. 


.... 


056 


.... 


,, 24.. 


4 10 


.... 


26.. 


.... 


010 


.... 


24.. 


440 


.... 


26.. 


.... 


136 


.... 


24.. 


326 


.... 


26.. 


.... 


270 


.... 


25.. 


066 


.... 


26.. 




12 9 


.... 


25.. 


083 


.... 


26.. 


.... 


12 9 


.... 


25.. 


10 10 


.... 


27.. 


.... 


14 9 


.... 


25.. 


083 


.... 


27.. 


.... 


10 


.... 


25.. 


150 


.... 


27.. 




15 6 


.... 


25.. 


10 11 


.... 


27.. 


.... 


10 11 1 


.... 


25.. 


59 16 9 


.... 


27.. 


.... 


15 6 


.... 


25.. 


11 3 


.... 


27.. 


.... 


1 12 




25.. 


735 


.... 








22'ii 11 




26.. 


2 10 6 


.... 


28.. 


298 7 2 ! 


298 7 2 


26.. 


4 17 6 


.... 










26.. 


15 2 


.... 










27.. 


066 


.... 










27.. 


092 


.... 










27.. 


17 10 


.... 










27.. 


18 


.... 










27.. 


3 10 6 


.... 










27.. 


5 13 8 


.... 










27.. 


12 11 1 












27.. 


4 18 7 


.... 










28.. 


536 


.... 










28.. 


12 9 


.... 










28.. 


1 10 












28.. 


2 14 9 


.... 










28.. 


186 












28.. 


27 12 8 
















255 10 5 












To balance 








By balance 


232 18 6 







553 17 7 









553 17 7 


If the above Statement differs from your Books, we shall be glad if you 


will point out the difference at once. 



95 



Terms of Membership. 



EXCEKPT FEOM SOCIETY'S EULES. 



ADMISSION OF MEMBEBS AND APPLICATION FOR SHARES. 

The Society shall consist of such Co-operative Societies registered under 
the Industrial and Provident Societies Act, or any employ^ of this Society 
who is over twenty-one years of age, as have been admitted by the 
Committee, subject to the approval of a general meeting of the Society; but 
no society trafficking in intoxicating liquors shall be eligible for membership 
in the Society, and each admission must be entered in the minute book 
of the Society. Every application for membership, except in the case of 
employes, must be sanctioned by a resolution of a general meeting of any 
society making such application, and the same must be made in the form as 
on next page, said form to be duly attested by the signature of the president, 
secretary, and three of the members thereof, and stamped with such society's 
seal. Every society making application shall state the number of its members, 
and take up not less than one share for each member, and shall increase the 
number annually as its members increase, in accordance with its last return to 
the Registrar ; but no member other than a society registered under the 
Industrial and Provident Societies Act shall hold an interest in the 
funds exceeding 50. It shall be in the option of any society to apply for 
shares in excess of their individual membership at any time ; such applications 
shall be signed by the president, secretary, and three members of committee, 
but the granting of such excess shares shall be at the discretion of the 
Committee of this Society. 

Any employe applying for membership must apply for not less than five 
shares. 

CAPITAL : How PAID UP. 

The capital of the Society shall be raised in shares of twenty shillings 
each, which shall be transferable only ; every member, society, or employe, on 
admission, shall pay the sum of not less than one shilling on each share taken 
up, and the unpaid portion of the shares may be paid by dividends, or bonus, 
and interest ; but any member may pay up shares in full or in part at any 
time. 



96 



APPLICATION FORM. 

Whereas, by a resolution of the Co-operative 

Society Limited, passed at a general meeting held on the .... day 

of , it was resolved to take up shares (being 

one share of twenty shillings for each member), said sJiares being 
transferable, in the jjitottialj C0-0peratibe ^BHIjolesnle ^octetg 
Itimiteil, and to accept the same on the terms and conditions 
specified in the Rules. Executed under the seal of the society on 
the.. . .day of Attested by 



Three Members. 



BENEFITS DEKIVED FEOM MEMBEESHIP. 

(a) The liability of the member is limited, each member being only 
responsible for the value of the shares held. 

(6) Members receive double the rate of dividend on purchases paid to non- 
members. 

(c) Share capital is paid 5 per cent, per annum. 

(d) Members have a share in the management of the Wholesale in pro- 
portion to the amount of goods bought, as each society has one vote in right 
of membership, one for the first 1,500 worth of goods bought, and one other 
additional vote for every complete 3,000 of purchases thereafter. 

These advantages, added to the special benefits secured by the leading 
position of the Wholesale, will, we trust, induce societies as yet non-members 
to carefully reconsider the question, and take the necessary steps to secure to 
their members the full benefits of co-operative distribution. 



COEEESPONDENCE. 

All letters must be addressed to the Society, and not to individuals. 
Addressed envelopes are supplied at cost price. Separate slips ought to be 
used for the different departments the Accountant's, Grocery and Provision, 
Drapery, Boot and Shoe, Furniture. The slips can all be enclosed in the one 
envelope. Attention to this simple rule will greatly facilitate the despatch of 
goods and ensure promptitude in answering inquiries ; it will also aid in the 
classification of the letters for reference in any case of irregularity or dispute. 



THE SCOTTISH 

CO-OPERATIVE WHOLESALE 

SOCIETY LIMITED. 

at 

PLATES, ADVERTISEMENTS, 
STATISTICS, Etc. 



Scottish Co-operative Wholesale Society 
Limited. 




First Central Premises owned by the Society. 

'"PHE Scottish Co-operative Wholesale Society 
limited was registered in April 1868, and 
commenced business during September of the 
same year in rented premises in Madeira Court, 
Argyle Street, Glasgow. During 1872 ground was 
purchased at the junction of Morrison Street and 
Paisley Road, and to the Warehouse erected there, 
and shown on this page, the Society's business 
was transferred in 1874. The whole of this 
gusset-shaped piece of ground was acquired by 
1882, and the Warehouses and Offices erected 
thereon formed the Central Premises of the 
Society, 119 Paisley Road, Glasgow, until the 
Morrison Street Premises were occupied in 1897. 




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Registered Office and Furniture Warehouse : 
95 Morrison Street, Glasgow. 

'T'HE block of buildings shown on the opposite 
page forms, since 1897, the Central Premises 
of the Scottish Wholesale. With its splendid 
facade fronting Morrison Street, and occupying 
a commanding situation close by the river Clyde, 
this structure forms one of the most imposing 
features of street architecture in the southern 
part of Glasgow. 

Here the Central Office, with its staff of over 
two hundred clerks, is located. This occupies the 
whole of the first floor, the ground floor giving 
accommodation for the Board Room, Committee 
Rooms, Grocery Managers' Rooms, and also the 
Grocery Department Saleroom. The basement 
and all the other floors in the front building are 
fully occupied by the Furniture and Furnishing 
Department Showrooms. Fronting Clarence Street 
on the left side of the drawing, and to the rear 
of the main building is a block extending through 
to Crookston Street, on the right. The great bulk 
of this space is devoted to warehouse accom- 
modation for the Grocery Department, and here, 
also, the spacious Clarence Street Hall belonging 
to the Society is located. 



Grocery and Provision Warehouse, Stationery 
Department, etc. : 

Links Place, Leith. 

years after the start of the Wholesale 
in Glasgow, the L,eith Branch was opened 
(in April 1877), primarily to facilitate the handling 
of Continental produce, but it was soon found 
advisable to add a full stock of groceries. This 
Branch has proved of great service and utility 
in dealing with retail societies in the East of 
Scotland. 

Business developments soon forced it out of 
the original rented premises in Constitution Place, 
Leith, and, ground having been secured at Links 
Place in May 1879, the first portion of the 
buildings here shown was erected by the Society. 
At various dates extensive alterations and 
additions have been made to the structure. In 
addition to the Grocery Warehouse, a Stationery 
Department, grated Water Factory (started 1898) , 
and a Ham-curing Department form valuable 
adjuncts of this Branch of the Wholesale. 








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Grocery and Provision Warehouse: 
Grange Place, Kilmarnock, 

T KSS than a twelvemonth after the inauguration 
of the Branch at lyeith, it was decided to 
open a Depot in Kilmarnock to deal with agri- 
cultural produce of all kinds in Ayrshire and 
surrounding counties. In February 1878 this 
Branch was opened, and its career, like that of 
most other ventures of the Wholesale, has been 
uniformly prosperous. 

Intended originally as a store from whence 
cheese, butter, eggs, etc., could be distributed to 
retail societies to the orders of the various 
Branches, this Depot also does a very extensive 
trade in potatoes. These are planted under the 
supervision of the Department, or purchased in 
the fields at agreed-on rates per acre, for the 
direct supply of retail shops. A very large 
business in cheese is also done. 



Grocery and Provision Warehouse: 
Seagate, Dundee. 

"POUR years elapsed from the foundation of the 
Kilmarnock Depot before another Branch 
of the Wholesale was started. This time the 
impelling idea was to provide societies in the 
North of Scotland with a convenient centre from 
which to obtain supplies. Dundee was fixed on 
as the most suitable place, and there, in premises 
at the corner of Trades Lane, a Branch was 
opened in 1882. 

Until 1906 business was successfully conducted 
in the building originally occupied, but in that 
year a disastrous fire swept it entirely away, and 
caused the Directors to find a site elsewhere. 
Ground was soon afterwards purchased in Seagate, 
Dundee, and the Warehouse shown opposite 
erected and opened for business in July 1909. 




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Central Premises, Enniskillen Branch, 
Ireland. 

HT'HE growing quantities of Irish produce 
handled by the Wholesale led the Directors 
at an early date to consider the advisability of 
establishing a Buying Branch or Depot in 
Ireland for collecting the produce of the north- 
western districts. After careful investigation, 
Knniskillen, directly communicating with London- 
derry and Belfast by rail and thence with Glasgow 
by an admirable service of steamers, was fixed on 
as the most suitable centre. In premises rented 
by the Society in that town a Branch was started 
during May 1885, and its progress since has 
justified the choice of location. 

In addition to a thoroughly up-to-date Central 
Creamery established in 1908, there are now 
eight Auxiliary Creameries belonging to the Society 
within a range of ten miles of Enniskillen. The 
names of these are Moneah, Gardner's Cross, Gola, 
S Bridge, Belnaleck, Blacklion, Glenfarne, and 
Florencecourt. 



Drapery Warehouse, Wallace Street, 
Glasgow. 



Drapery Department was started on 28th 
December 1873, in a corner of the rented 
premises first occupied by the Society in Madeira 
Court, Argyle Street, Glasgow. The Warehouse 
now occupied in Wallace Street, Dundas Street, 
and Paterson Street, and shown on the opposite 
page, gives a fair idea of its growth and develop- 
ment during the intervening years. 

The Warehouse at the present time is divided 
into thirty-nine departments dealing with every 
known variety of drapery goods. There are 
also attached to the Warehouse, Mantle, 
Millinery, and Umbrella Workrooms, while the 
allied Productive Departments include the Wool 
Shirt Factory, Underclothing P'actory, and 
Bespoke Clothing Factory, Glasgow ; the Ready- 
made Clothing Factory, Artisan Clothing 
Factory, and Hosiery Factory, Shieldhall ; 
Ettrick Tweed and Blanket Mills, Selkirk ; the 
Dress Shirt Factory, Leith ; and Potterhill 
Laundry, Paisley. 




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Furniture and Furnishing Showrooms: 
Chambers Street, Edinburgh. 

T^O meet the requirements of societies in the 
East of Scotland, a branch of the Furniture 
and Furnishing Department was opened in 
premises secured during 1898 in Chambers Street, 
Edinburgh. In these is stocked a full range of 
goods similar to that in the Central Furnishing 
Warehouse, Glasgow. The business rapidly 
extended, and this led to the purchase of the 
adjoining property of Minto House the most 
distant part of the structure. Transformed to 
suit the requirements of the trade, the whole 
building now forms a connected and spacious 
Warehouse. 



S.C.W.S. Productive Works, 
Shieldhall, Govan. 

HPHE Shieldhall Works of the S.C.W.S., with 
fourteen different Factories now in opera- 
tion, and over 3,000 persons regularly employed, 
afford a vivid and impressive illustration of the 
growth of Productive Co-operation and the 
inherent force of the Co-operative Movement in 
Scotland. 

Situated on the south side of the road, between 
Glasgow and Renfrew, and about three miles 
from the Society's Central Offices, it is claimed 
for the remarkable hive of industry now estab- 
lished there that nowhere else in this country, or 
any other, are so many different industrial 
operations carried on within one common gate- 
way. The justice of this claim is apparent when 
it is recollected that the production of the various 
commodities is so highly specialised as to call 
for the services of nearly one hundred trades or 
occupations. 

In the planning of the Works, sanitation, 
ventilation, and good health conditions have 
always been insisted on ; and these, combined 
with the best labour conditions in the trades 
represented, place the Shieldhall \Vorks in a 
position second to none in Scotland. 




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New Frontage and Printing Department, 
ShieldhalL 

'T'HE illustration on the opposite page shows 
the building which eventually will form 
the street front for ShieldhalL The gateway 
and side structures, with a large portion of the 
west wing, are already completed ; the latter, with 
the whole of the shaded portion to the right 
of the picture, being occupied by the Printing 
Department. 

This important . branch of the Wholesale's 
industrial enterprises was established in 1887, 
and transferred to Shieldhall two years later. 
The Department has extended rapidly, and to 
the original letterpress printing, bookbinding and 
paper-ruling, paper-bagmaking, lithographing, 
designing, stereo and electro typing, machine 
typesetting, and paper-boxmaking have been 
added in the order given. All of these can be 
seen in the complex establishment of to-day. 
The forty-eight hour week has been in force 
since 1901, and at the present time there are 
nearly 450 persons employed. 



Boot Factory, Shicldhall. 

'"PHE Boot Factory is the largest of all the 
Shieldhall Departments and the first to be 
established there. Started originally in part of 
what is now the Drapery Warehouse, Glasgow, 
it has expanded with very great rapidity, and at 
the present date (1910) the average weekly 
output stands at 14,000 pairs of all classes of 
footwear, or nearly 700,000 pairs in a working 
year. 

Every kind of boots and shoes for men and 
women, boys and girls, is now made, the quality 
ranging from strong, heavy boots for pit or 
workshop to the most elegant of footwear. 
Supplies of leather are drawn from all over the 
world, hides for pit boots coming from India, 
sole leather from the cattle ranches of Canada, 
and goat skins for the finer quality of uppers 
from Africa and South America. For fine glace 
kid work alone the skins of 48,000 goats are 
required each year. An auxiliary Factory, where 
special attention is given to the manufacture of 
boys' and girls' footwear and slippers, is situated 
in Adelphi Street, Glasgow. Equipped with every 
modern labour-saving appliance and machine, the 
Shieldhall Boot Factory is one of the finest and 
largest in Scotland, 1,384 persons being 
employed in the two Factories mentioned. 







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Cabinet Factory, ShieldhalL 

AN Upholstery Department, inaugurated by the 
Wholesale in 1882, and conducted for a 
time under the aegis of the Drapery Department, 
was the beginning of the furniture trade now 
done. In 1884 a Cabinet-making Workshop was 
opened in Houston Street, Glasgow ; and here, 
with a complement of six persons, the making 
of furniture was begun. 

In March 1888 the scene of operations was 
removed to Shieldhall, to the first part of the 
existing Factory, which, by addition after addition 
to meet the growing demands of the trade, has 
reached the dimensions of the building shown 
in the illustration, with its floor space of nearly 
two acres. With all the latest appliances for 
facilitating production, every article of furniture 
required for house, office, or boardroom is now 
manufactured. The furniture turned out from 
this Factory has earned a name for soundness of 
construction and beauty of design, and received 
the well-merited distinction of a Diploma of 
Honour for work exhibited at Glasgow Inter- 
national Exhibition during 1901. 



Dining-Rooms and Ready-made Clothing 
Factory, ShieldhalL 

""PHE higher part of the buildings shown here 
is occupied by the Dining and Recreation 
Rooms. On the ground floor are two large 
Halls, supplied with newspapers, periodicals, and 
other means of recreation. On the other floors 
Directors' and Managers' Dining Rooms and 
Halls for the use of the 3,600 workers 
employed at Shieldhall are situated. Meals 
can be obtained there at rates just sufficient to 
cover cost of food and expenses of service, and 
these facilities are largely taken advantage of. 

The Ready-made Clothing Factory occupies the 
long range of building to the rear of the Dining 
Halls, and is the present-day representative of 
the first Clothing Factory of the Wholesale. 
This was started in 1881 in Dundas Street, 
Glasgow ; was removed to Wallace Street, 
Glasgow, soon after ; and from thence to Shield- 
hall. All kinds of ready-made clothing for men, 
youths, and boys are made up here, immense 
quantities being turned out in the course of a 
year. Every appliance for facilitating work has 
been installed, and this Factory to-day will hold 
its own for arrangement and equipment with the 
best in the country. 




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Chancelot Roller Flour Mills, 
Edinburgh. 

T"\IFFERING from all other ventures of the 
Wholesale in the magnitude of the original 
undertaking, Chancelot Roller Flour Mills repre- 
sent the boldest step yet taken by the Society 
in Co-operative Production. The nature of the 
work to be undertaken precluded the possibility 
of starting in a small way ; and it was only 
after mature deliberation that the Directors 
entered on the scheme, of which the building 
shown on the opposite page is the outcome. 
A feu of fully three acres having been secured in 
Bonnington Road, Edinburgh, it was decided to 
erect thereon a group of mills, the output of 
which would, at least, approximate to the 
demand likely to be made on them. 

The opening ceremony took place in August 
1894, and the opinion was freely expressed that 
these Mills were the finest of their kind in this 
or any other country. From the start the Mills 
have been entirely successful. They are now 
fully equipped with the most improved milling 
machinery, and have been kept running night 
and day to meet the great demands made on 
their productions. 



Junction Meal and Flour Mills, 
Leith. 



product of Chancelot Mills met with 
such a favourable reception that it became 
necessary to devise some plan for rapidly 
augmenting supplies. The Directors therefore 
gave their attention to the problem, a solution 
for which was found by the purchase of 
Junction Meal and Flour Mills, Leith, in August 
1897. These important Mills are in the immediate 
vicinity of Chancelot Mills, and as an investment 
they have proved both satisfactory and profitable. 
Since acquiring these Mills, and to cope with 
the demand for Scotland's staple food, the 
Oatmeal Mill has been entirely remodelled and 
extended. About 1,200 sacks of flour are pro- 
duced per week, and the milling of pod barley 
is also carried on. 




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PL, 



Regent Roller Flour Mills, Glasgow. 



demand made on the products of the two 
Mills already mentioned justified the existence 
of another, and the question of building or acquir- 
ing one was immediately taken up. As a result, 
arrangements were made with Messrs John Ure 
& Son, the proprietors, and in November 1903, 
Regent Mills, Glasgow, were purchased from that 
firm by the Society, and business begun in the 
following year. 

Situated on the banks of the classic Kelvin, 
the story of these Mills runs back to medieval 
times. For three and a half centuries the old 
Regent Mills were in possession of the Bakers' 
Incorporation of Glasgow, but being burned down, 
in 1886 they passed into the hands of the Messrs 
Ure, by whom they were entirely rebuilt and 
enlarged to something like their present dimensions. 
Being in good order, production commenced 
immediately the transfer was completed. Various 
alterations and additions have since been made, 
and the Mills now rank among the best equipped 
in the country. The total productive capacity 
of the three Flour Mills owned by the Society 
approaches 12,000 sacks per week, or over 600,000 
sacks per working year. 



Grain Elevators, Winnipeg, 
Canada. 

AS may be understood, the amount of grain 
necessary to keep three Mills with the 
working capacity of those just described in full 
operation is very large. This fact soon led the 
Directors to consider the question of arranging 
to purchase the raw material as near the first 
source as possible, and, as a result, a buyer was 
appointed in 1906 and an office taken in Winnipeg, 
Canada, the capital of the vast wheat-growing 
regions of that Colony. 

From its inception the step has proved satis- 
factory, and six large Elevators, each capable of 
storing 30,000 bushels of wheat, have been erected 
at a cost of over 1,000 each. From these the 
grain is forwarded as required to the Terminal 
Elevators at Port Arthur and Fort William, and 
shipped from thence to this country via Montreal 
when the St Lawrence is open, or from ports on 
the Atlantic seaboard during the winter season. 



Ettrick Tweed and Blanket Mills, 
Selkirk. 

A FTER being carried on for some years by the 
Scotch Tweed Manufacturing Society, the 
shareholders unanimously agreed to the transfer 
of the business to the Wholesale Society. Details 
of the bargain having been settled and matters 
amicably arranged, these extensive Mills became 
the property of the Scottish Co-operative Wholesale 
Society in April 1895. 

Since then the Society has cleared the Mills 
of all old types of looms or machinery, and 
substituted in their place the most up-to-date 
appliances. The result has been evident in the 
reputation rapidly attained among Co-operative 
societies by the products of the Mills, Bttrick 
tweeds and blankets being held in high esteem 
throughout Co-operative Scotland. Quite recently, 
for the making of all classes of hosiery yarns, 
spinning machinery of the latest type was 
introduced, and a large proportion of the yarns 
used in the S.C.W.S. Hosiery Factory is procured 
from these Mills. 



Soap Works, Grangemouth. 



in 1896 the Directors decided to include 
the industry of soapmaking within the scheme 
of the Society's operations, and, suitable ground 
having been secured, the buildings shown on the 
opposite page were erected, and work commenced 
at Grangemouth Soap Works in October 1897. 

The keen competition in this trade, the 
prejudice in favour of other soaps, and the 
difficulty of producing an article which would 
prove generally popular, seriously hampered the 
progress of this Department in its earlier years. 
Gradually, however, the productions rose in general 
esteem, until at the present time a very high 
percentage of retail societies' trade goes to 
Grangemouth. Apart from the ordinary soaps 
and cleansing preparations for household use, 
high-class toilet soaps now form an important 
branch of the manufactures. Extensive alterations 
and additions have been made at various times, 
and the Soap Works, equipped with the latest 
machinery and appliances, are in every respect 
thoroughly up-to-date. 




o g 

.. E 





Dress Shirt Factory, Leith. 

/^\N a portion of J the ground acquired with 
Junction Mill, L,eith, the Dress Shirt 
Factory (shown opposite) was erected, and work 
commenced in October 1901. 

While managed and financed by the S.C.W.S., 
the Directors work this Department under an 
arrangement with the C.W.S., Manchester, whereby 
profits or losses are allocated to each in proportion 
to purchases an arrangement which also exists, 
so far as the S.C.W.S. is concerned, in the Ettrick 
Tweed Mills and the Waterproof Factory, Glasgow. 
This agreement includes the idea of support 
to the fullest possible extent from the C.W.S., 
and this has always been loyally given. In 
connection with the Dress Shirt Factory is the 
Potterhill Laundry, Paisley, where all the dress- 
ing of shirts, collars, and fronts manufactured 
at I^eith is now carried on. 



Creamery and Margarine Factory, 
Bladnoch, Wigtownshire. 

'T'O cope with the demand for supplies of fresh 
butter, and also with a view to the manu- 
facturing of margarine, the Creamery and Margarine 
Factory here shown was erected at Bladnoch, 
Wigtownshire, during 1899. At a later date an 
Auxiliary Creamery, situated at Whithorn in the 
same shire, was opened. Placed in the midst of 
a purely agricultural district, where the desirable 
adjuncts of clear atmosphere and absence of dust 
or smoke help the purity of the products, these 
Creameries have proved very successful. 

Complete electrical installations have been fitted 
up, and the machinery is of the latest type. 
Consignments of the productions are forwarded 
direct to societies daily, as ordered, and extensive 
Piggeries have also been established. 




-r" Q 



Fish-Curing Works, Aberdeen. 

""PHE growing trade in fresh and cured fish led 
the Directors of the S.C.W.S. to consider the 
advisability of undertaking this industry, and, in 
1899, Fish-Curing Works were started at Aberdeen, 
the largest fishing centre on the East Coast of 
Scotland. The original rented premises were soon 
found inadequate for the requirements of the 
Department, and, later, ground was leased from 
the Aberdeen Harbour Trust and the buildings 
shown on the opposite page erected. 

From the Aberdeen depot boats are engaged 
at Scalloway and Berwick, Shetland, and other 
ports, to fish for the Wholesale, and a very 
successful trade is now done, over 2,000 tons 
of fish being dealt with annually. Supplies of 
fresh fish are dispatched daily to the societies, 
and large quantities are salted and cured in 
various ways. A complete plant for the render- 
ing of cod liver oil was recently installed, 
and in this a growing trade is now done. 



Calderwood Castle and Estate, 
Lanarkshire. 

"DY virtue of powers entrusted to the Directors 
to acquire in Scotland (or in Ireland) such 
estates or lands as would be available for fruit- 
growing and general agriculture, the rich and 
beautiful estate of Calderwood, lying about eight 
miles east of Glasgow, passed in 1904 into 
possession of the Scottish Co-operative Wholesale 
Society. 

The Estate extends to 1,113 acres, and includes 
the village of Maxwellton. About half of it is 
let as farms, and of the remainder 350 acres have 
already been devoted by the Society to farming 
and the cultivation of fruit, vegetables, flowers, and 
plants. One and a half acres have been laid out 
for the rearing of tomatoes under glass ; and a 
rhubarb-house covering half an acre has been 
erected for growing the early or forced variety of 
that plant. 

Self-contained cottages have been erected by 
the Society near the village of Maxwellton, and 
the capability of the Estate generally is receiving 
the careful attention of the Directors. 



97 



Cash Remittance. 


Cheques must be made payable to the Society. 


LIST OF BRANCHES OF THE UNION BANK OF 


SCOTLAND LIMITED. 


HEAD OFFICES: GLASGOW, INGRAM STREET; EDINBURGH, GEORGE STREET. 


LONDON OFFICE: 62, CORNHILL, E.G. 


BRANCHES: 


Aberdeen, Castle Street. 


Edinburgh, Lothian Eoad. 


Kirkwall. 


Fishmarket. 


Morningside. 


Kirriemuir. 


George Street. 


, Murrayfleld. 


Ladybank. 


Holburn. 


, Newington. 


Largs. 


Torry. 


, North Merchiston. 


Larkhall. 


West End. 


, Norton Park. 


Leith. 


Aberfeldy. 


Piershill. 


Leith Walk. 


Aberlour, Strathspey. 


, S'th Morningside. 


Lerwick. 


Alloa. 


Edzell. 


Leslie. 


Alva. 
Ardrishaig. 


Elgin. 
Ellon. 


Lochgelly, Fifeshire. 
Lochgilphead. 


Ardrossan. 


Errol. 


Macduff. 


Auchterarder. 


Fochabers. 


Maybole. 


Auchtermuchty. 


Forfar. 


Mearns (sub to Barrhead). 


Ayr. 


Fraserburgh. 


Millport. 


Ballater. 


Galston. 


Moffat. 


Banchory. 


Gatehouse. 


Moniaive. 


Banff. 


Girvan. 


Motherwell. 


Barrhead. 


Glasgow, Anderston. 


New Aberdour (open on Mon- 


Barrhill. 


Bridgeton Cross. 


days and Fridays sub to 


Bathgate. 


Buchanan Street. 


Bosehearty). 


Beith. 


Charing Cross. 


New Pitsligo. 


Blair- Atholl (sub to Pitlochry). 


Cowcaddens. 


Paisley. 


Blairgowrie. 


Dennistoun. 


Wellmeadow. 


Bo'ness. 


Eglinton Street. 


Partick. 


Braemar. 


Billhead. 


Perth. 


Brechin. 


Hope Street. 


Peterhead. 


Bridge of Allan. 


Hyndland. 


Pitlochry. 


Buckie, Banff shire. 


Kinning Park. 


Port-Glasgow. 


Campbeltown. 


Maryhill. 


Portsoy. 


Castle-Douglas. 


St. Vincent Street. 


Renfrew. 


Clydebank. 


Shawlands. 


Rosehearty. 


Coatbridge. 
Coupar-Angus. 


Springburn. 
Stockwell. 


St. Margaret's Hope, Orkney. 
Scalloway, Shetland (sub to 


Crieff. 


Tradeston. 


Lerwick). 


Cullen. 


Trongate. 


Shettleston. 


Dalbeattie. 


Union Street. 


Stewarton. 


Dairy, Galloway. 


Glencraig, Fife (open on Mon- 


Stirling. 


Darvel (sub to Galston). 


days, Wednesdays, and Satur- 


Stonehouse. 


Doune. 


dayssub to Lochgelly). 


Strachur, Lochfyne (open on 


Dumbarton. 


Gourock. 


Thursdays-sub to Inveraray). 


Dumfries. 


Govan. 


Stranraer. 


Dunblane. 


Greenock. 


Strathaven. 


Dundee. 


Hamilton. 


Stromness. 


Dunfermline. 


Helensburgh. 


Tarbert, Lochfyne. 


Dunkeld. 


Huntly. 


Tarland. 


Dunning. 


Inveraray. 


Thornhill. 


Dunoon. 


Inverness. 


Thornton, Fife (open on Mon- 


Edinburgh, Blackball. 


Inverurie. 


days and Market Days sub 


Chambers Street. 


Irvine. 


to Kirkcaldy). 


Golden Acre. 


Johnstone. 


Tillicoultry. 


Gorgie Markets 


Keith. 


Tollcross (Glasgow). 


(open on Tuesdays 


Killin. 


Tro'on. 


and Wednesdays 


Kilmarnock. 


Turriff. 


sub to Haymarket). 


Riccarton. 


Wick. 


Haymarket. 


Kincardine. 




Hunter Square. 


Kirkcaldy. 





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126 



EMPLOYES. 



NUMBEK OF EMPLOYES, JUNE 25-rn, 1910. 

DISTRIBUTIVE DEPARTMENTS. Collective 

Totals. 

General Office Glasgow 237 

Grocery 188 

Stationery 16 

Potato 15 

Cattle Buying 6 

Coal , 3 

Drapery (Mantle and Millinery Workrooms included) . . 400 

Boot 109 

Furniture 136 

Carting and Fodder 231 

Waste , 14 

Cleaners 11 

Miscellaneous 10 

Dining-room 17 

Shieldhall 12 

1,405 

Leith Warehouse 93 

Carting Department 65 

Kilmarnock 30 

Dundee 6 

Enniskillen and Creameries 104 

Edinburgh Chambers Street 33 

Greenock Sugar Forwarding 1 

London Drapery Office , 3 

Winnipeg (Canada) Wheat Buying 2 

337 

PRODUCTIVE DEPARTMENTS. 

Boot Factory, Currying, &c Shieldhall 1,090 

Parkview Glasgow 285 

Clothing Factory (Beady-made) Shieldhall 360 

(Bespoke) and Caps Glasgow 215 

Shirt Factory 160 

Underclothing Factory 115 

Hosiery Factory Shieldhall 203 

Clothing (Artisan) 172 

Mantle Factory Glasgow 64 

Waterproof Factory 113 

Umbrella Factory 8 

Hat Factory 8 

Saddlers' Shop 11 

2,804 



Carried forward 4,546 



127 



NUMBEE OF EMPLOYES, JUNE 25 TH) 1910. 

PRODUCTIVE DEPARTMENTS continued. Collective 

Totals. 

Brought forward 4,546 

Cabinet Factory Shieldhall 247 

Brush Factory 39 

Tinware 69 

Scale Repair Glasgow 1 L 

Engineering Department Shieldhall 64 

Electrical Department Glasgow 37 

Cartwright Shop 29 

Horse Shoeing 7 

Printing Department Shieldhall 423 

Preserve Factory ,, 186 

Confection 69 

Coffee Essence Factory 51 

Pickle Factory 29 

Chemical Department 177 

Tobacco Factory 164 

Miscellaneous ,, 12 

Sausage Factory Glasgow 26 

Ham Curing 33 

Leith 12 

Aerated Water Factory . . Glasgow 54 

,, Leith 7 

,, .... Stirling 9 

,, ,, Dunfermline 9 

Chancelot Mills Edinburgh 95 

Junction Leith 49 

Regent Glasgow 85 

Ettrick Selkirk 196 

Dress Shirt Factory Leith 236 

Laundry Potterhill 94 

Soap Works Grangemouth 96 

Farm Carntyne Glasgow 1 

Calderwood Estate Lanarkshire 58 

Ryelands Milk Centre 3 

Creameries Bladnoch and Whithorn Wigtownshire 78 

Fish Curing Aberdeen 76 

Cartwrights' Shop Leith 4 

Horse Shoeing ,, 2 

Saddler's Shop 1 

Retail Branch Elgin 3 

2,841 

BUILDING DEPARTMENT. 

Tradesmen 270 

Management 12 

282 

Total 7,669 



128 



BONUS TO LABOUR. 



The payment of bonus, since its institution in 1870, has taken three 
different forms. Till 1884 employes received, on wages earned, double the 
rate per allocated as dividend on members' purchases. This arrangement 
was then replaced by one which set aside the double claim of the employe, 
and, recognising a difference between workers in the distributive and produc- 
tive departments, established a differential rate. The distributive employes 
received the same rate of bonus as was the rate of dividend on members' 
purchases, and the rate of bonus to productive workers was determined by the 
net aggregate profit made in the manufacturing departments only. This 
arrangement continued till 1892, when the system of bonus payment was 
again revised. Hitherto the whole bonus allocated had been paid over ; but 
the present system, which allows a uniform rate to both distributive and 
productive departments, requires that one-half of each worker's bonus be 
retained and put to his credit, forming a special fund, called the Bonus Fund. 
This capital bears interest at the rate of 4 per cent, per annum, and is not 
withdrawable until the expiry of three months after leaving the service of the 
Society, unless with the consent of the Committee. 

EMPLOYE-SHAREHOLDERS. 

Simultaneously with the introduction of the present scheme of bonus, 
arrangements were made to permit of employes becoming shareholders in 
the Society. The number of shares held by one individual may range from 
five to fifty of twenty shillings each, and the paid-up capital bears interest at 
the rate of 5 per cent, per annum. By the rules of the Society, the share- 
holding employes are entitled to send one representative to the quarterly 
meeting, and one additional for every 150 employes who become shareholders. 
At the present time there are 559 shareholders, which permits of a repre- 
sentation of four at the business meetings of the Society. 



129 



BONUS TO LABOUR. 


The following statements show the amount of bonus paid each 


year since 


1870, and the total amount thus paid to employes, also the Bonus 


Fund and 


the Employe-Shareholders' Fund at June 25th, 1910 : 


Quarter ending Novembf 
Year 

>! 11 11 

II 11 11 

II 11 11 

,, October 
Novemb 


FIRST BONUS SCHEME. 
r 19 1870 


Amount. 
a. a. 
5 11 ... 


Average 
Rate per . 
e. a. 
..08 


18 1871 


40 10 ... 


. . . 10J 


16 1872 


52 7 ... 


9* 


15 1873 


90 1 8 


9i 


14, 1874 


116 9 ... 


8| 


13 1875 


109 15 4 ... 


... 08 


4 1876 


108 13 4 ... 


... 08 


3 1877 * 


121 10 ... 


... 08 


2 1878 


147 17 ... 


... 08 


2 1879 


203 30 ... 


9* 


30 1880 


322 93 ... 


... 11 


^r 5 1881 


368 38 ... 


... 10 


4 1882 


453 9 1 ... 


. . . 11 


3 1883 


542 30 ... 


. . . 11J 


1 1884 


484 2 6 ... 


9* 










SECOND BONUS SCHEME. 






Year ending 


Distributive Rate 
Amount. per . 


Proauctive 
Amount. 


Rate 
per . 




s. a. s. 3. 


B. a. 


s. a. 


October 31, 1885 .... 


483 13 1 .... 6| . . 








December 25, 1886 


873 6 6 .. 


.. 


.... 


31, 1887 


603 2 6| . . 


. . 315 2 1 


4 


29, 1888 . . . 


683 12 1 6J .. 


.. 628 11 7 


.... 7 


28, 1889 


833 16 10 6J .. 


. . 1,016 14 10 


.... 8$ 


27, 1890 


1,139 6 10 7 


.. 1,752 10 6 


.... 11 


26, 1891 


1,208 9 3 .... 6| .. 


. . 1,802 14 9 


9 


31, 1892 


1,813 8 3 6 .. 


.. 2,320 11 4 


9 



130 



BONUS TO LABOUR. 



PRESENT BONUS SCHEME. Rate 

per . 

s. d. s. d. 

Year ending December 30. 1893 3,775 15 6J 

29, 1894 3,563 18 9 6 

28, 1895 4,634 14 7 

26, 1896 5,965 17 9 7| 

25, 1897 7,431 8 8 8 

31, 1898 7,017 2 6 7 

30, 1899 8,943 12 8 

29, 1900 9,938 10 8 8 

28, 1901 10,502 8 8 8 

27, 1902 11,136 8 

26, 1903 11,832 11 9 8 

' 31, 1904 12,476 12 8 8 

30,1905 12,41815 7 8 

29,1906 12,849 4 8 8 

28,1907 13,407 14 7 8 

26, 1908 14,276 19 10 8 

25, 1909 ..'.., 13,892 9 8 

Half Year ending June 25, 1910 7,040 12 4 8 



Total amount paid as bonus to June 25th, 1910 189,745 5 10 

Amount of Bonus Fund at June 25th, 1910 55,684 10 5 

Employe-Shareholders' Fund at June 25th, 1910 559 employes holding 
15,464 shares, with 13,627 paid up. 







131 



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continued. 


President of Third Day. 


Wm. Maxwell, J.P. 


D. Mc.lnnes. 


F. Hardern, J.P. 
W. H. Brown. 
J. Warwick. 


G. Hawkins. 
J. Shillito. 


A. Golightly. 
W. Maxwell. 


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Doncaster : Corn Exchange . 


Stratford : Town Hall 
Paisley : G. A. Clark Town H 


Birmingham : Central Hall . 


Preston : Public Hall 
Newport : Central Hall 


Newcastle : Palace Theatre . 


Plymouth : Guildhall 


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iral Address delivered by E. O. Gree 




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Rev.W. N. Molesworth. 
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TOGETHER WITH NAMES OF WE 

(Compiled by the Co-operative Unia 


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Trade Unions and Co-operation 
The North of England Co-operative Wholesale Sc 
Co-operation : How to Secure Safe Progress There 
Associated Homes 
Higher Aims of Co-operation and How to Realise 
Organisation and Co-operation 
The Principles of Go-operation as Applied to Crec 


The Best Means of Making Co-operative Societies 
Self-supporting Educational Establishments 

Co-operative Libraries and the Principles on 
Formed and Managed. 


Industrial Partnerships 
Co-operative Organisation and Propaganda 
National Co-operative Organisation 
Land, Labour, and Capital 
A London Co-operative Board 

The Claims of Co-operative Societies to the L 
Agricultural and Building Purposes. 


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S BEAD AT CO-OPEEATIVE 


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. London Co-operative Agency 
. Mutual Guarantee 
. The Check System 
. A Plea for Checking the Cash taken t 
. Co-operative Check System 
. Productive Co-operation 
. Production of Flour by the Wholesal 
. How to Dispose of the Surplus Capiti 




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Federative Trading 

The Extension of Wholesale Co-opera 


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Principles and Methods of Voting . . . 
The Best Means of Promoting Co-ope 

Some Hints on the Problem of Co-op 


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. The Present State of the Co-operative Movement and the ] 
. Proposal of a National Industrial Orphanage 
. Proposal for the Establishment of International Co-opera 
International PiO-onf>rat,ion . . 


. Trade Societies 7 Funds and Co-operative Production .... 
. The Policy of Paying High Dividends 
Organisation tor Pronaffanda . . 


. Co-operation and Trades Unionism 
. Hindrances to Productive Co-operation 

. How to Diminish the Bisks and Increase the Benefits 
Co-operation. 
. Associated Healthy Dwellings ; or, a New Plan of Practica 

T^n.nVincr . 


. A Special Means of Safe and Profitable Investment 
. The Accumulation of Capital 


. How should Labour be Paid in Co-operation ? 

. The Relation of Capital and Labour when engaged i 
Production. 
Tiahonr in flo-onnrativo Workshons . 


. What Trade Unionists Might Do for the Worker through 
Tradfi Unions and f!o-or>firat,ion . . 




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. Educational Funds 
. The Necessity of Co-operative Educatio 
. Working Men's Clubs 


. Co-operative Friendly Society 
. Co-operation and Culture 
. The Development, Promotion, and Bene 
. Voluntary Propagandist Efforts 
. The Co-operative Union : Its Work, Dut 



> 

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. Spread of Co-operation in Agricultural "V 

. The Attitude of the Co-operative Moven 


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1869 continued. 


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.... Arnold Toynbee. 
.... B. Jones. 


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EEAD AT CO-OPEEATIVE 


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The Banking Question 


Co-operation and Agriculture 


The Education of Co-operators 


The Revenue of the Central Board . . 


)) )) )) 

The Present Position and Future Dev 

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The Banking Question 

Utilisation of Surplus Capital 

The Best Means of Propagating Co-op 


The Nationalisation of the Land 
Co-operative Farming 
Surplus Capital 

The Economic Aspect of Co-operation 
The Limited Liability Movement in C 


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. Co-operative Agriculture 


. Co-operation as Applied to the Agricultu 


. The Relation of the Co-operative Mover 
Commerce. 


. Are Modifications in the Rochdale Sy 
Meet the Needs of Great Centres o 


. The Rights and Privileges of Citizens, w 
Traders' Agitation against the Co-( 


. Superannuation of Co-operative Emplo 
. Co-operative Credit Banking 
. Co-operation in Agriculture 
. How to Make Co-operation succeed in . 
. Reserve Funds and Depreciation .... 


. Utilisation of Educational Funds .... 
. Is Co-operation Capable of Solving the 
. Land Monopoly, or Land Values Taxat 


. I Direct Representation in Parliament 
. Overlapping : its Evils and Remedies . 


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147 



THE CO-OPERATIVE UNION LIMITED. 

OFFICES : 
2, NICHOLAS CEOFT, HIGH STREET, MANCHESTEE. 



WHAT IS THE CO-OPERATIVE UNION? 

YT is an institution charged with the duty of keeping alive and diffusing a 
* knowledge of the principles which form the life of the Co-operative move- 
ment, and giving to its active members, by advice and instruction literary, 
legal, or commercial the help they may require, that they may be better able 
to discharge the important work they have to do. 

WHAT HAS IT DONE? 

THE greater part of the legal advantages enjoyed by Co-operators originated in 
the action of the Central Board of the Union, and the Central Committee which 
it succeeded. They may be summarised as follows : 

(1) The right to deal with the public instead of their own members only. 

(2) The incorporation of the Societies, by which they have acquired the right 

of holding in their own name lands or buildings and property generally, 
and of suing and being sued in their own names, instead of being driven 
to employ trustees. 

(3) The power to hold 200 instead of 100 by individual members of our 

Societies. 

(4) The limitation of the liability of members for the debts of the Society to 

the sum unpaid upon the shares standing to their credit. 

(5) The exemption of Societies from charge to income tax on the profits of 

their business, under the condition that the number of their shares 
shall not be limited. 

(6) The authorising one Registered Society to hold shares in its own corporate 

name to any amount in the capital of another Registered Society. 

(7) The extension of the power of members of Societies to bequeath shares by 

nomination in a book, without the formality of a will or the necessity 
of appointing executors, first from 30 to 50, and now to 100, by the 
Industrial and Provident Societies Act, 1893, which also makes this 
power apply to loans and deposits as well as to shares. 

(8) The Industrial and Provident Societies Act, 1871, which enables Societies 

to hold and deal with land freely. 

(9) The Industrial and Provident Societies Act, 1876, which consolidated into 

one Act the laws relating to these Societies, and, among many smaller 
advantages too numerous to be mentioned in detail, gave them the right 
of carrying on banking business whenever they offer to the depositors 
the security of transferable share capital. 
(10) The Industrial and Provident Societies Act, 1893. 

The Union consists of Industrial and Provident Societies, Joint-Stock 
Companies, and other bodies corporate. 



148 



THE CO-OPERATIVE UNION LIMITED. 





No Society is admitted into Union unless its management is of a representative 
character, nor unless it agree 

(1) To accept the statement of principles in the rules of the Union as the rules 

by which it shall be guided in all its own business transactions. 

(2) To contribute to the fund called the Congress Fund the annual payment 

following : 

(a) If the number of members of any such Society is less than 1,000, 
then the sum of 2d. for each member. 

(6) If the number of such members exceeds 1,000, then, at least, the 
sum of 2,000d. 

In estimating the number of members of a Society comprising other Societies, 
each such Society is considered to be one member. 

The financial year commences on January 1st in each year, and ends on 
December 31st following. 



N.B. Secretaries forwarding Cheques on account of the Union are requested 
to make them payable to the Co-operative Union Limited; Money Orders to 
A. WHITEHEAD, Cashier. 



SUMMAEY OF THE LAW EELATING TO SOCIETIES 

UNDER THE 

INDUSTRIAL AND PROVIDENT SOCIETIES ACT, 1893. 

I. The Formation of Societies 

1. Application must be made to the Registrar of Friendly Societies, in 
London, Edinburgh, or Dublin, according to the case, on a form supplied 
by the office, signed by seven persons and the secretary, accompanied by two 
copies of the rules, signed by the same persons. 

2. These rules must provide for twenty matters stated on the form of 
application. 

N.B. Model rules on these twenty matters can be obtained from the 
Registrar's office ; and the CO-OPERATIVE UNION LIMITED, 2, NICHOLAS CROFT, 
HIGH STREET, MANCHESTER, publishes, at the cost of ld. a copy, general rules, 
approved of by the Chief Registrar, providing also for many other matters on 
which rules are useful ; and capable of being adopted, either with or without 
alterations, by a few special rules, with a great saving in the cost of printing. 

The General Secretary of the Union will prepare such special rules, without 
charge, on receiving a statement of the rules desired. 



149 



THE CO-OPERATIVE UNION LIMITED. 



II. Rights of a Registered Society 

1. It becomes a body corporate, which can by its corporate name sue and be 
sued, and hold and deal with property of any kind, including shares in other 
societies or companies, and land to any amount. 

2. Its rules are binding upon its members, though they may have signed no 
assent to them ; but may be altered by amendments duly made as the rules 
provide, and registered, for which a fee of 10s. is charged. The application for 
registration must be made on a form supplied by the Registrar's office. 

3. It can sue its own members, and can make contracts, either under its 
seal or by a writing signed by any person authorised to sign, or by word of 
mouth of any person authorised to speak for it, which will be binding wherever 
a contract similarly made by an individual would bind him. 

4. It may make all or any of its shares either transferable or withdrawable, 
and may carry on any trade, including the buying and selling of land, and bank- 
ing under certain conditions, and may apply the profits of the business in any 
manner determined by its rules ; and, if authorised by its rules, may receive 
money on loan, either from its members or others, to any amount so authorised. 

5. If it has any withdrawable share capital it may not carry on banking, 
but may take deposits, within any limits fixed by its rules, in sums not exceeding 
10s. in any one payment, or 20 for any one depositor, payable at not less than 
two clear days' notice. 

6. It may make loans to its members on real or personal security ; and may 
invest 011 the security of other societies or companies, or in any except those 
where liability is unlimited. 

7. It may make provision in its rules for the settlement of disputes between 
members and the society or any officer thereof, and any decision given in 
accordance with the conditions stated in the rules is binding on all parties to 
the dispute, and is not removable into any court of law. 

8. If the number of its shares is not limited either by its rules or its practice 
it is not chargeable with income tax on the profits of its business. 

9. It can, in the way provided by the Act, amalgamate with or take over 
the business of any other society, or convert itself into a company. 

10. It can determine the way in which disputes between the society and its 
officers or members shall be settled. 

11. It can dissolve itself, either by an instrument of dissolution signed by 
three-fourths of its members, or by a resolution passed by a three-fourths vote at 
a special general meeting, of which there are two forms (A) purely voluntary, 
when the resolution requires confirmation at a second meeting ; (B) on account 
of debts, when one meeting is sufficient. In such a winding up hostile 
proceedings to seize the property can be stayed. 



150 . 



THE CO-OPERATIVE UNION LIMITED. 



III. Rights of Members (see also IV., 4, 5, 6) 

1. They cannot be sued individually for the debts of the society, or com- 
pelled to pay more towards them than the sum remaining unpaid on any shares 
which they have either expressly agreed to take or treated as their property, or 
which the rules authorise to be so treated. 

2. If they transfer or withdraw their shares, they cannot be made liable for 
any debts contracted subsequently, nor for those subsisting at the time of the 
transfer or withdrawal, unless the other assets are insufficient to pay them. 

3. Persons not under the age of 16 years may become members, and legally 
do any acts which they could do if of full age, except holding any office. 

4. An individual or company may hold any number of shares allowed by the 
rules, not exceeding the nominal value of 200, and any amount so allowed as 
a loan. A society may hold any number of shares. 

5. A member who holds at his death not more than 100 in the society as 
shares, loans, or deposits, may, by a writing recorded by it, nominate, or vary 
or revoke the nomination of any persons to take this investment at his death ; 
and if he dies intestate, without having made any subsisting nomination, the 
committee of management of the society are charged with the administration 
of the fund ; subject in either case to a notice to be given to the Commissioners 
of Inland Revenue whenever the sum so dealt with exceeds 80. 

6. The members may obtain an inquiry into the position of the society by 
application to the Registrar. 

IV. Duties of a Registered Society 

1. It must have a registered office, and keep its name painted or engraved 
outside, and give due notice of any change to the Registrar. 

2. It must have a seal on which its name is engraved. 

3. It must have its accounts audited at least once a year, and keep a copy of 
its last balance sheet and the auditors' report constantly hung up in its registered 
office. 

4. It must make to the Registrar, before the 31st of March in every year, a 
return of its business during the year ending the 31st December previous, and 
supply a copy of its last returns gratis to every member and person interested 
in its funds on application. 

5. It must allow any member or person interested in its funds to inspect his 
own account and the book containing the names of the members. 

6. It must supply a copy of its rules to every person on demand, at a price 
not exceeding one shilling. 

7. If it carries on banking, it must make out in February and August in 
every year, and keep hung up in its registered office, a return, in a form 
prescribed by the Act ; and it has also to make a return every February to the 
Stamp Office under the Banking Act. 

The non-observance by a society of these duties exposes it and its officers to 
penalties varying from 1 to 50, which are in some cases cumulative for every 
week during which the neglect lasts. 



151 



Cotton Growing Within the British Empire. 



BY J. HOWARD EEED, F.B.G.S., 
Hon. Secretary Manchester Geographical Society. 



INTRODUCTORY. 

' / < ~X NE of our greatest industries is as insecure as any city 
If or edifice built upon an active volcano I refer to the 
cotton trade." Thus wrote the late Sir Alfred Jones in 
May, 1909. The statement is even truer to-day than when it was 
originally penned. 

It is well known that next to agriculture the manufacture of 
cotton in its various branches forms the most important industry 
in Great Britain, and directly employs close upon 500,000 workers. 
Lancashire as a whole depends almost solely upon it, and indirectly 
the prosperity of every other important undertaking is more or 
less concerned. 

The vast work of spinning and weaving cotton carried on in 
the Lancashire district creates a demand for the products of a 
host of other trades, and thus makes employment for multitudes 
of workers throughout the land. The money paid in wages in 
the cotton mills and in the various industries which are directly or 
indirectly affected forms a very large proportion of the whole 
purchasing power of the masses of the people, and consequently 
the prosperity of the cotton industry materially affects the general 
well-being of the country at large. 

It is perhaps somewhat anomalous that an industry which is 
of such importance, and which has reached such vast proportions, 
should be wholly dependent upon the supply of a raw product 
which is brought from thousands of miles across the seas, and 
not one ounce of which can be produced at home. 

In the past Lancashire has been able to obtain all the raw 
cotton required for the supply of her mills without any grave 
difficulty, owing to the fact that for a long time she had few 
competitors purchasing fibre in the cotton-producing centres of 
the world. The Lancashire demand was the largest, the produce 
of the cotton fields was ample, and consequently British spinners 
were able to purchase all they required at reasonable and fairly 
regular prices. This state of things no longer obtains, and in 



152 



COTTOX GROWING WITHIN THE BRITISH EMPIRE. 

recent years so great has become the demand for raw cotton 
throughout the world, and so small has been the margin of the 
crops produced over the demand, that serious shortage has 
periodically occurred, to the especial detriment of the Lancashire 
industry, and serious loss and even disaster to those engaged 
in it. 

The shortage in the supply of raw cotton during the past few 
years has become so serious, and threatens to be so regular and 
progressive, that unless the remedial efforts which are now being 
made are successful, the trouble will from year to year become 
more and more serious, until the great Lancashire industry will 
of sheer necessity languish and decay, and become a mere shadow 
of its former self. 

To sum the whole matter up, it may be stated in all seriousness 
that, unless in due time plentiful supplies of raw cotton are 
forthcoming from a wider producing area than at present obtains, 
the staple manufacture of the Lancashire district is doomed. This 
statement is both serious and sweeping, but it is nevertheless 
true; although it is questionable if the majority of those most 
interested, who should be best informed, even now realise the 
true proportions of the danger by which they are faced. 

It was with a view of meeting this modern necessity that the 
British Cotton Growing Association was founded some few years 
ago. The work that has been accomplished by this truly Imperial 
organisation has been most useful, and if it only receives the 
support it deserves it will without doubt solve the difficult 
and all-important problem to which it has applied its energies. 
All who have any real knowledge of the work that has been 
done, and properly grasp the magnitude of the task, must feel 
disappointed at the tardy and comparatively small measure of 
financial support which in the earlier years was forthcoming, and 
which even now is inadequate. If the cotton manufacturers of 
Lancashire, and others directly interested in the industry, had 
from the first properly realised the vast importance of the matter 
the money asked for by the Association would surely have been 
subscribed during the first year of its existence. The cotton 
magnates and others are indignant when American speculators 
"corner" the supplies, and they recently even went so far as to 
hustle the speculator, Mr. Patten, off the floor of the Manchester 
Exchange in a rude and undignified manner. At the same time, 
by failing to support the work of opening up new cotton fields, 
they are aiding and abetting the cornering process. 

It has been well said that the only way in which the cornering 
of cotton can be made practically impossible is so to multiply 



153 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 



the sources of supply, and so to increase the total output of raw 
fibre, that the speculators may be metaphorically "smothered in 
cotton." 

STATISTICAL. 

To substantiate and to some extent emphasise the general 
statements made in the preceding paragraphs, and to render more 
clear the great need for increased supplies of raw cotton and 
for the broadening the sources of supply, it will be worth while 
at this stage to give some little attention to certain statistics of 
the question. 

It has already been stated that close upon half a million 
people are engaged in the cotton industry of the Lancashire 
district, and, of course, the number of persons directly and 
indirectly dependent upon it must be several millions. 

SPINDLES. 

The total number of spindles in work throughout the world has 
been estimated as 131,503,062, no less than 53,311,630 of these 
being in Britain. Europe possesses 39,421,552, while 27,783,000 
are to be found in the United States. The remaining 10,986,880 
belong to India, Japan, and others of the smaller cotton centres. 
These figures show that, although the largest number of spindles 
belongs to this country, the Continent of Europe and the United 
States of America follow us more closely in numbers than is 
generally appreciated. 

When the figures just quoted are compared with those of some 
fifteen years ago it is found that on the Continent and in the 
United States the increase in the numbers of spindles goes on at 
a much more rapid rate than it does in this country. This will be 
clear from the following table : 





Spindles 
in 1895. 


Spindles 
in 1909. 


Increase 
in 14 years. 


Increase 
per cent. 


Great Britain 


45,400,000 


53,311,630 


7,911,630 


17 


Europe 


28,200,000 


39,421,552 


11,221,552 


39 


United States 


16,100,000 


27,783,000 


11,683,000 


72 













It will be seen from these figures that whereas some fifteen 
years ago we possessed more spindles than Europe and America 
combined, such is no longer the case, but that now those 
countries, taken together, considerably exceed our total. It will, 



154 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

moreover, be noticed that, while we have increased our total of 
spindles in the period dealt with by only 17 per cent., Europe 
has increased at the rate of 39 per cent., while America has 
progressed no less than 72 per cent. 

It is well known that at the present time large numbers of 
spindles throughout the world are standing idle, and that a very 
large proportion of those in use are working short time, such 
reduction being specially pronounced in this country. The short 
time is induced by general depression in the cotton trade, brought 
about in very large measure by the high price of raw cotton, 
caused mainly by the shortage of the supply. 

BALES OF COTTON. 

Turning from the statistics of spindles to those of bales of 
raw cotton it will be found that the figures so obtained are even 
more remarkable than those just dealt with, and throw a very 
strong light upon the reasons for dear cotton and a shortage in 
the supply. 

It is well known that the cotton manufacturers of the world 
have for years been dependent upon the American fields for about 
80 per cent, of their raw fibre, and this state of things still 
applies. Except in the case of some disaster such as an 
extremely bad harvest, or international trouble which would stop 
or practically stop supplies, this dependence upon virtually one 
source of supply was of no great moment so long as the crop each 
year was fully equal to the whole demand. This state of things 
at one time regularly prevailed, and then Lancashire was well 
content. We find, for instance, that in the season of 1882-3 
the total American crop of cotton reached nearly 7,000,000 bales, 
but the whole demand of Britain, Europe, and America upon such 
produce was about 250,000 bales less. This allowed a respectable 
margin of surplus, which, of course, tended to keep the price 
reasonable and steady, and left Lancashire undisturbed. 

The American crop has, generally speaking, increased year by 
year, although, owing to a variety of causes, and especially to the 
fluctuations of the seasons, the yearly increase has not been 
regular in amount. While, as just noted, the whole production 
in 1882-3 was less than 7,000,000 bales, it had increased in 1892 
to over 9,000,000, in 1902 to 10,500,000, and last year (1908-9) 
it reached nearly 14,000,000. It should be remarked, however, 
that in some of the years intervening between those quoted the 
crop fell short of that of the previous year, but this shortage, 
although serious, was not disastrous, as it was generally balanced 
by the surplus of the previous year and the rebound of the season 
which followed. 



155 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 



While the increased production has gone forward as indicated, 
it has, however, not been sufficient to keep pace with the 
increased demand of the cotton mills, especially of those in 
Europe, and more especially of those in the United States; 
although the British call for raw fibre has remained almost 
stationary, scarcely keeping pace with the nominal increase of 
population. 

It is this enormous hunger for raw cotton on the part of 
Europe and America that has done more than anything else to 
bring about shortage, give opportunities to the cotton speculators, 
and generally to depress Lancashire. 

The following figures will throw a flood of light upon this 
point and make it perfectly clear: 

CONSUMPTION OF COTTON IN THE WORLD'S COTTON MILLS, IN BALES. 



Year. 


Great Britain. 


Continent 
of Europe. 


United States. 


1891-2 


3,181,000 


3,640,000 


2,431,000 


1901-2 


3,253,000 


4,784,000 


3,908,000 










Percentage of increase . . . 


2i 


81$ 


60| 



These figures show that during the ten years completed 1901-2 
the British consumption of raw cotton only increased 2 per cent., 
which barely kept pace with natural expectations due to increase 
of population. In the mills of Europe during the same time the 
demand grew no less than 31f per cent., and this on a larger 
total figure in the earlier year than then applied in this country. 
This growth is somewhat startling, but when we turn to the 
third column of the table we find the fact there expressed more 
staggering and even alarming. The demands of the American 
mills for raw cotton during ten years increased literally by leaps 
and bounds, until the total considerably exceeded the full demand 
of Great Britain and approached very closely to that of the whole 
of Europe, in spite of the fact that the European demands during 
the same period had increased so enormously. 

This rapid increase in the demand for raw fibre on the part 
of Europe and America continues, while the British demand still 
remains practically stationary. According to the figures for the 
year ended August, 1909, published by the Master Cotton 
Spinners and Manufacturers' Association, the consumption of 
cotton on the Continent for that year reached the enormous figure 



156 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

of 6,389,328 bales, while that in Great Britain had fallen somewhat 
from both the 1901-2 and the 1891-2 figures given in the preceding 
table, the total being only 3,153,544 bales less than half that used 
in Europe. The American figure given by this authority is equally 
startling, as it reaches no less than 5,085,000 bales. There is some 
doubt in the writer's mind as to the weight of the bales which are 
comprised in the British and Continental figures just quoted, but 
this does not affect the comparison. This doubt does not apply 
in the case of the figure for the United States, as it is expressly 
stated that the bales weigh 5001bs. each. 

COMPARATIVE VALUE OF TEXTILES. 

To prevent misunderstanding it is necessary to remark that 
the enormous increase in the demand for raw cotton in Europe 
and America and the concurrent slight fall in Britain has 
not necessarily any bearing upon the relative value of the cotton 
industry in the three countries. Weight for weight, the value 
of an equal quantity of cotton after manufacture is very much 
greater in this country than is the case either in Europe or 
America, owing to the fact that we spin very much finer counts 
than do the foreign manufacturers. From year to year Lancashire 
has more and more devoted herself to these finer materials, while 
her foreign competitors have so far given their attention to the 
heavier classes of goods. 

Fiscal reformers tell us that the enormous growth in the 
manufacture of fabrics in the protected countries has been due, 
or at any rate largely helped, by their tariff systems, and that if 
we had had some similar measure of protection we might have 
'retained a large portion of the coarser manufacture which the 
foreigner has now so largely developed. They go further, and 
say that without such a system in the future we shall in time 
find that even the production of our fine stuffs will be brought 
into severe competition with similar fabrics from the protected 
countries, who, as they overtake the demand for their present 
productions, and as their workers become more skilful, will turn 
their attention to the manufacture of goods now almost exclusively 
made in Lancashire. It is not proposed to follow these arguments 
here, however, as they have no immediate bearing upon the subject 
under consideration. 

We are faced with the fact that the world's demand for raw 
cotton has increased enormously in recent years, that the rapid 
growth of cotton manufacture in other countries has intensified 
the demand to such an extent that the time is rapidly approaching, 
.if it has not already arrived, when increased supplies must be 
obtained from somewhere or Lancashire will be faced with dire 



157 



COTTON GEOWING WITHIN THE BRITISH EMPIRE. 

disaster. Our business is to consider what can be done, and what 
is being done, to relieve the pressure, and ultimately to render 
Great Britain independent of, or at any rate less dependent upon, 
the American cotton fields. 

DANGERS, PAST AND PRESENT. 

It is to be feared that the present generation of Lancashire 
people do not even now fully realise the seriousness of the 
danger by which they are threatened. A periodical and almost 
chronic shortage of cotton has troubled the Lancashire district for 
some time, and has forced the mill owners and operatives to adopt 
a policy of short time to reduce the strain. An actual famine, 
however, has not come to us, but, if foreign demands for raw 
cotton continue to increase, and larger supplies are not soon 
forthcoming from somewhere, such a famine will before long 
have to be faced. 

Lancashire in a bygone generation suffered a cotton famine 
when the American supplies failed during the American Civil 
War of the early sixties. It may be worth while to consider in 
a few sentences what then happened as an illustration of what 
may come upon us again unless the great problem is now properly 
grappled with and solved. 

During the period of the war, 1861-5, the world's supply of 
raw cotton fell off by about 75 per cent. Numbers of mills in 
Lancashire were compelled to stop altogether, and probably none 
were working more than half time. Nearly 250,000 operatives 
were thrown out of work, some 165,000 were only partially 
employed, while nearly a quarter of a million people were living 
on charity. The disaster of those days was terrible indeed, but 
a cotton famine of a similar proportion in these times would 
be still more terrible. The population of Britain has in the 
meantime nearly doubled, and the cotton operatives during the 
same period have increased materially in numbers. Whereas in 
1861 2,780,000 bales of American cotton sufficed for Lancashire, 
to-day we require considerably more, and as we have already 
seen the Continent and, what is of more importance, America 
have each increased their demands enormously. In the event of a 
famine, therefore, or even of a very serious shortage, we should 
probably lose the whole of our American supply, as naturally those 
on the spot would get the first call upon the supplies grown in 
their own country. It is to safeguard ourselves against so serious 
and appalling a catastrophe that it has in recent years become 
imperative that something should be done; and it was the 
realisation of this necessity on the part of a few far-seeing men 



158 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

which some years back brought into being the British Cotton 
Growing Association, which has ever since devoted its attention 
most assiduously and loyally to the problem set before it. 

SUGGESTIONS FOR INCREASE. 

The first idea which occurred to Lancashire cotton consumers, 
when the shortage of raw fibre began to be manifest a few years 
ago, was that the fields then producing cotton should be extended, 
so that the larger demand might be steadily met. Such extension 
has, of course, been generally pursued, as the figures we have 
quoted have shown. The extension of the original fields, in 
America, India, and Egypt, so far as such was possible, it was 
soon found would be insufficient to meet the rapidly increasing 
demand, with an allowance of sufficient margin. 

In America, for instance, the cotton-growing areas have been 
extended, but the extension is in no sense sufficient to meet the 
necessities of the case. The rapidity with which the manufacture 
of cotton in the Southern States has grown has undoubtedly 
adversely affected the industry of cotton cultivation in a manner 
which is, perhaps, not very obvious at first glance, but perfectly 
patent on thoughtful consideration. 

The demand for skilled labour in the cotton mills has absorbed 
a considerable amount of that which was available for the cotton 
fields, with the result that the average skill of the field labourers 
has been reduced, so that the weight of cotton obtained from each 
acre cultivated is less than was formerly the case. Then again 
the better portions of cotton-growing lands were the earlier 
portions occupied, and consequently the new fields are of 
necessity unlikely to give as high an average yield as the older 
ones, while at the same time the better lands have been largely 
exhausted, and the manuring has either been neglected or has 
been insufficient to restore the original productiveness to the soil. 

OLDHAM INQUIRIES. 

The Oldham Chamber of Commerce went into this matter very 
carefully in the year 1901, some little time before the British 
Cotton Growing Association was established. They propounded 
a series of questions dealing with the subject to officials of the 
Board of Trade, on the suggestion of representatives of that 
authority. To the first of these, "Can the growth of cotton be 
materially increased in Egypt?" the reply was that "improved 
agricultural methods, carefully selected seeds, and the more 
general use of artificial manure" might increase the "yield on the 
poorer lands," but that "no great increase of the area planted 
with cotton" could be expected. This was certainly not very 
encouraging. The answer to a similar question regarding an 



159 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

increased output from India* was equally disappointing. It was 
fairly evident that no great increase in supplies of raw cotton 
from either of the three principal fields was likely to be 
forthcoming. 

When questions of the same kind were put to the authorities 
in various British Colonies in Africa and elsewhere the responses 
received were very much more hopeful, although up to that time 
none of these districts had any reputation as producers of cotton 
fibre, except the West Indies, and even there the industry which 
at one time existed had been long ago destroyed by the competition 
of the United States and by the concentration of local energy on 
sugar and coffee. 

THE MOVEMENT IN LIVERPOOL. 

While the Oldham Chamber of Commerce was engaged in 
its inquiries, some gentlemen in Liverpool, notably the late 
Sir Alfred Jones, were actively engaged in similar and even 
more practical work in some of the West African Colonies. 
Sir Alfred, early in May, 1901, had sent some ten tons of 
American cotton seed to Lagos for experimental purposes, and 
satisfied himself and others that cotton could be successfully 
grown in many portions of West Africa. 

Oldham and Liverpool, working on similar lines as indicated, 
compared notes, while Bolton, Blackburn, and other cotton centres 
showed their interest in the movement. By the month of May, 
1902, matters had progressed so far that an important gathering 
was held in Manchester, and this marked the foundation of the 
now well-known and most assiduous organisation, the British 
Cotton Growing Association. The work that has been carried out 
by this devoted body is beyond all praise. Satisfactory results 
have already followed their efforts, and had they been more 
promptly backed up by Lancashire as they deserved there is little 
doubt that they would have accomplished more. They have all 
the time been handicapped for funds, and even as this is written 
sufficient of the real sinews of war is not forthcoming. 

The work carried out by the Association was in the earlier 
days largely a matter of inquiry, information of all kinds bearing 
upon the subject being obtained from local colonial officials or 
from any one with special or expert knowledge. Experiment 
rapidly followed, and experts were engaged and sent to different 
colonies to commence operations. Lands for experimental cotton 
fields were acquired on easy terms by the grace and good will of 

* A deputation of cotton experts recently waited upon Lord Morley with 
regard to an increased output from the Indian fields, but it seems to be well 
understood that this can only be brought about by some strong fostering action 
of the Indian Government. 



160 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

the Government authorities; cotton seed of various kinds was 
obtained and sent to the different districts so that it might be 
found which variety was best suited to a given area. Easy or 
entirely free freights were arranged for the carriage of cotton 
seed, agricultural machinery, cotton gins, and presses, both on 
steamers and colonial railways. The colonies did their best to 
improve communications by the making and improvement of 
roads, the construction of railways, and the provision of steamers 
and other craft on the rivers and lakes. Everything possible has 
been and still is being done in this way to help forward the 
movement. 

GOVERNMENT HELP. 

Quite recently the Association have obtained a promise of help 
from the British Government in the shape of a subsidy of 10,000 
per year for three years from Imperial funds, on condition that 
the Association raise a further sum of 150,000 (completing their 
original capital of 500,000) for continuing the work so well 
begun, and that they establish, and maintain for a period of 
three years, seven pioneering buying and ginning centres two 
of these to be in the Gold Coast Colony, one in Southern Nigeria, 
three in Northern Nigeria, and one in Nyasaland.* Also that the 
Association shall provide free of charge all seed for sowing 
purposes in the colonies just mentioned, and in addition that they 
so far as possible carry on travelling and missionary work among 
the native cultivators in Northern and Southern Nigeria and in 
the Gold Coast. A FISCAL VIEW 

It has been pointed out by some that the work of the British 
Cotton Growing Association is in many respects akin to the policy 
advocated by a certain school of politicians who desire to bring 
about a change in our fiscal arrangements. The establishment of 
a fund of 500,000 to be spent in stimulating the cultivation of 
cotton, Government grants of land, assistance in various ways 
from the local colonial Governments and from the Colonial Office, 
free freights on steamships, free rates on colonial railways, paid 
experts for experimental and educational work in growing cotton 
among colonial natives, free seed, free ploughs, free ginning 
mills, and free presses are, they say, all aids incidental to a bounty 
system, which is twin sister to a scientific tariff. The grant of 
money for the same purpose from Imperial funds now arranged 
serves, it is said, to clinch the argument. 

The writer mentions the above for what it is worth, but 
does not propose to follow it further, or to express any view 

* These centres are to be in addition to several others already established 
on a commercial basis in Africa and elsewhere. 



161 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 



with regard to it, believing that this is certainly not the place to 
discuss the matter. He would remark, however, that among the 
most ardent and prominent people connected with the British 
Cotton Growing Association are to be found politicians of both 
schools. Strong Free Traders and equally convinced Tariff 
Reformers are working shoulder to shoulder for a common cause, 
the provision of ample supplies of raw cotton. The solution of 
this problem is without doubt of immediate and overwhelming 
importance to Lancashire, and so long as it is accomplished it 
matters little or nothing if what is called fiscal orthodoxy is or 
is not outraged in the effort. 

OLD FIELDS INADEQUATE. 

As we have seen in previous paragraphs, the supplies of raw 
cotton before the advent of the British Cotton Growing Association 
came to this country from America, India, and Egypt, the fields 
of the first-named country supplying us with about 80 per cent, 
of the whole. When Lancashire began to realise the grave 
importance of the recent recurrent shortage of raw cotton it was 
at once remembered that the cotton-growing industry of Egypt 
received its great stimulus during the American cotton famine 
period of 1861-5. Inquiry, as we have already seen, soon showed 
that there was no possibility of such further expansion on 
the banks of the Nile as would be required to counteract the 
continually increasing demands upon the American supply by the 
mills in the United States, and India was found to be equally 
impotent adequately to meet the new situation. 

It was at once pointed out by experts that it was not to be 
expected that much additional land in Egypt could be devoted to 
cotton growing, and that, therefore, very little extra fibre could 
be got from that country. In the case of India they also showed 
that the crop of cotton grown varied very little in quantity from 
year to year, but that the demand for raw fibre on the part of 
Indian mills was increasing steadily, and had during a space of 
ten years increased about 20 per cent. 

THE HOPE OF IMPERIAL FIELDS. 

It was then that far-seeing men drew special attention to the 
fact that we possessed within the Empire colonies where cotton 
was cultivated on a more or less successful scale long before the 
industry took root upon the American continent, and that it might 
be possible to revive and largely increase this production. They 
also remembered that we possessed other colonies, well within the 
cotton-growing zone, where the production of fibre might be 
attempted with some hope of success. They realised further that 

12 



162 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

we had enormous colonies and protectorates, recently added to the 
Empire, and awaiting development, where the cotton plant was 
indigenous to the soil, in some of which districts, moreover, 
there had been carried on for ages a primitive cotton industry 
embracing the cultivation of the fibre and the manufacture of 
fabrics. It was also well known that the black population in the 
Southern States of America, who now form the workers in the 
cotton fields, are the descendants of African slaves brought 
across the seas a century ago. The question was naturally asked, 
Why should not the people of the same race and blood as the 
American blacks, and who live by millions as freemen and owners 
of the soil in British Africa, become cotton cultivators on a 
large scale? It was remarked that the soil and climate of the 
lands these people occupied were eminently suitable for cotton 
production, and that if the necessary assistance and stimulus was 
given there seemed every reason to expect abundant success. 

The above remarks practically sum up what was the position 
at the time when the Oldham Chamber of Commerce began their 
inquiries, and when Sir Alfred Jones commenced his practical 
experiments. 

THE COTTON-GROWING ZONE. 

It will have been noted that we have just, referred to the 
"cotton-growing zone." By this we mean the lands upon the 
earth's surface which fall within latitudes where the climate 
generally speaking is suitable for the cotton plant to grow and 
to thrive. According to Professor W. E. Dunstan, F.E.S., this 
region comprises all the land which falls within 40 north and 
40 south of the equator. In other words, all lands between, 
say, the latitude of Constantinople and Pekin in the northern 
and roughly of Cape Town and Melbourne in the southern 
hemispheres. This region it will be seen embraces, practically, all 
the British Empire except Canada, Tasmania, and part of New 
Zealand, and obviously gives an enormous possibility from the 
point of view of cotton growing, as it includes the whole of the 
tropical and semi-tropical possessions of Great Britain. As has 
been pointed out by Professor Dunstan, "the rainfall in most of 
these countries is adequate, and, in those in which it is deficient, 
irrigation is possible in nearly every instance." 

Turning to the suitability of the soil, the same gentleman says 
that this "is more difficult to determine, especially in relation to 
the necessity of manuring and to the proper rotation of crops. 
He remarks further, however, that "there can be little doubt that 
throughout the greater part of the African continent under British 
control the soil is likely to prove to be suitable for the purpose. 
The same may be said of the West Indies." 



163 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 



THE EMPIRE CONSIDERED. 

Considerable space has already been devoted to statistics, to 
the main causes of cotton shortage, to some historic points in the 
new cotton-growing movement, and general reference has been 
made to the portions of the British Empire to which we may look 
for our supplementary supplies in the future. It is now proposed 
to give special attention to each of the various regions, to point 
out how far the prospects for the future are hopeful in each case, 
and, so far as space permits, to state what has already been 
accomplished. 

Experience during the past few years has adequately shown 
that the prospect of satisfactory supplies of raw cotton being 
obtained from the British colonies is most encouraging, but it 
has also made it very clear that there are much brighter immediate 
prospects from certain more favoured districts than from others. 
This fact will become clearly apparent as we proceed, but it will 
be definitely appreciated at the outset when we remark that in a 
document issued by the British Cotton Growing Association in 
December, 1909, it was stated that it had been "decided to 
concentrate their main efforts on Nigeria, Uganda, Nyasaland, and 
the West Indies." It does not follow from this that other portions 
of the Empire are of little value from the point of view of cotton 
production, but rather that, as the Association find they are at 
present unable adequately to cover the whole field of opportunity, 
they consider it better, as they say, to "concentrate" on the 
colonies above quoted, as they find those "districts offer the best 
prospects for large and immediate results. 

It is evident that once these fields are so developed as to need 
little further stimulus the Association will be able with greater 
prospect of success to turn their attention to those districts which 
are not so promising at the present moment. 

INDIA AND CEYLON. 

Notwithstanding what has been said in earlier paragraphs, 
certain attention has been paid to the increase of the cotton- 
growing industry in India, but no very great measure of success 
has so far attended these efforts, although, as will be seen 
presently, the movement is in the right direction, and will, if the 
effort is continued, doubtless give a more or less satisfactory 
result in time. The class of cotton which is mostly produced in 
India is of the short-stapled or medium type, which is not much 
in demand in the British market. It is, however, largely used 
locally, and is exported in considerable quantities to Japan and 
Europe, Germany taking large supplies. 



164 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

Attempts have been made at various times to introduce the 
cultivation of cotton from American and Egyptian seed, but partly 
owing to the unsuitableness of the soil, but more because of the 
conservative methods and instincts of the cultivators, these 
experiments have not been attended with much success. The 
British Cotton Growing Association took the matter up, devoted 
a considerable sum of money to the work, and were able to induce 
the Indian Government materially to assist the effort. Satisfactory 
progress has been attained on some of the Government seed farms, 
and these experiments seem to show that improved cultivation will 
enhance the quality of the crops produced, and in time establish 
the production of some of the longer-stapled types of fibre. 
Experiments with "tree" cottons were tried, but the results were 
not satisfactory. 

In the Scind district the production of cotton from Egyptian 
seed has been tried with considerable success, and if the natural 
prejudices of the native growers could be overcome this cultivation 
might be much extended. The long- stapled variety does not, 
it seems, give so heavy a crop as the shorter varieties, and 
consequently it is difficult to get the native to abandon quantity 
for quality. It may be remarked, however, that 'though in the 
season 1905 Scinde grew only 500 bales (4001bs. each) of this 
cotton, the figure was doubled in the following year, and in 1909 
it reached 2,500 bales. 

In Ceylon cotton has been grown for a long time in a more 
or less primitive manner by the natives for their own purposes. 
Experiments have been carried out by the Government, and the 
Association devoted 1,000 to the erection of a ginning plant in 
the country. Difficulties with regard to this plant ai'ose, new 
arrangements had to be made, and consequently progress has been 
retarded. It is hoped that the Government will continue their 
efforts, and that ultimately a native cotton-growing industry may 
be established in the northern portions of the island. 

CYPRUS AND MALTA. 

In past years considerable cultivation of cotton was carried 
on in Cyprus, the fibre being exported to France and the Levant, 
and in small quantities to England. Some quantity was also used 
locally. Locusts, poor seed, lack of water, and general neglect, 
however, practically killed the industry. The irrigation of the 
land and the introduction of better seed revived matters, and the 
island is evidently capable of producing a very useful variety of 
cotton. Malta and the adjoining island of Gozo can also produce 
cotton of useful character, but so far only sufficient is cultivated 
to supply local demands. 



165 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 
AUSTRALIA AND FIJI. 

Experiments have proved that cotton of good quality can be 
grown in Queensland, New South Wales, South Australia, and 
New Guinea, but no great progress with the industry has been 
made. This is almost wholly due to labour, difficulties. Such 
agricultural labour as is available finds ample employment in the 
cultivation of other products of more remunerative character, 
which are already well established. Experimental work is, 
however, still going on, and small quantities of fibre are exported. 

Some thirty -five years ago cotton from Fiji was brought into 
this country in fair quantity, and met with a ready sale. It is 
remarkable for its whiteness, long staple, and silky gloss. Its 
importation fell off owing, it is said, to the irregularity in the 
length of staple, due most likely to careless cultivation. 

The American War gave a great stimulus to the Fiji industry, 
and Sea Island cotton was then pretty extensively grown. In the 
year 1870 no less than 93,000 worth of fibre was exported. The 
resumption of cotton production in the United States soon 
adversely affected the Fiji cotton fields, and in these days little 
fibre is produced. The experience of the past, however, shows 
what is possible in these islands, and what may be done under 
the pressure of necessity. Eecent experiments have shown 
considerable promise. 

BORNEO, STRAITS SETTLEMENTS, AND MALAY STATES. 

These colonies all fall within the cotton-growing zone, but 
no cultivation on any important scale has ever taken place. In 
Borneo a native fibre is produced for local purposes which is 
stated to be fine and strong and practically equal to Egyptian 
cotton. Labour in Borneo is fairly plentiful, and with proper 
encouragement much success might be expected. 

The cultivation of cotton in the Malay Peninsula has been 
attempted more than once, but never with any extensive result. 
The variable climatic conditions are not encouraging, and the 
plants seem to be specially liable to the attacks of parasites of 
various kinds. Labour difficulties would also make against the 
industry. 

MAURITIUS, SEYCHELLES, AND ST. HELENA. 

In the colonies both of Mauritius and Seychelles the natives 
grow cotton for their own use, but only on a very small scale. 
Efforts have been made to increase the product in the last- 
mentioned islands, and some day the industry may be satisfactorily 
developed. Samples of cotton grown have met with approval in 
England. 



166 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

In St. Helena cotton of good and fine quality grows easily, but 
the possible area of cultivation is of necessity very circumscribed. 

THE WEST INDIES. 

When we leave the smaller island colonies and turn to the 
West Indies we meet with much more encouraging reports of the 
progress there being made in the cotton-growing industry. A 
hundred years ago there was a very considerable cotton cultivation 
carried On in these islands, and at that time the West Indian 
colonies supplied at least 70 per cent, of all the fibre used in 
Great Britain. This was before the industry on the American 
continent had grown to anything like its later enormous 
proportions, and before the cultivation of sugar in the West Indies 
had become recognised as a much more profitable undertaking 
than cotton growing. Having turned their best attention to other 
industries, and being faced with the severe competition of the 
American growers, the West Indian cotton cultivators practically 
disappeared. 

There is little doubt that some of the best varieties of cotton 
grown in the American fields were brought originally from the 
West Indian islands, where they had in all probability been 
cultivated for generations. The botanical name of the Sea Island 
variety of cotton plant (Gossypium Barbadense) at once suggests 
that the plant in question came from the island of Barbados, which 
island it may be stated is to-day producing a larger quantity of 
fibre than any other island of the West Indian group. 

One of the first efforts of the British Cotton Growing 
Association was directed to the revival of the cultivation of fibre 
in the West Indies, and their efforts were warmly backed up by 
the colonial authorities. No official probably has done more to 
stimulate and encourage the industry than has Sir Daniel Morris, 
K.C.M.G., Imperial Commissioner of Agriculture in the West 
Indies until quite recently. The writer had the privilege of 
hearing Sir Daniel address a meeting in the Manchester Chamber 
of Commerce in August, 1906, in which West Indian cotton 
growing was very fully dealt with. The information then given 
was of a most valuable and encouraging character. It was made 
clear that during the previous three and a half years cotton to the 
export value of 160,000 had been grown in the islands. This 
production has since" been very considerably augmented. In the 
season of 1907 fibre worth over 198,000 was produced; this fell 
in the next year to a little over 175,000, owing to general trade 
depression and a fall in prices, but later reports show that very 
satisfactory crops are being grown, and that the industry promises 
to make steady progress year by year. 



167 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

The fibre so far cultivated in the West Indies has been 
principally the Sea Island variety, because the "islands are 
peculiarly adapted for this class of cotton." The colonists have 
with some success turned their attention to other qualities, as it 
is recognised that there is only a limited demand for fibre of the 
best variety. Some of the islands seem to be suited for growing 
a second-class quality, and others what has been described as 
"third class." There is need for all kinds, and the middling 
varieties find a readier market than do the finer qualities. 

The West Indies are blessed with "a very good class of 
planters," who seem to be thoroughly in earnest about the 
industry they have taken up. The cultivation of cotton in these 
islands may be said to be now thoroughly well established; more 
land each year is brought under crops, and the output is gradually 
and regularly increasing. In 1908 nearly 7,000 bales of cotton, 
valued at more than 175,000, were exported. The latest returns 
(at the time this is written) published by the Colonial Office state 
that there is now an area of 30,000 acres under cotton crops, 
with an annual output of 3,000,0001bs. of cotton lint, and 
6,000,0001bs. of cotton seed, of an estimated value of 250,000. 
This report also calls attention to the special adaptability of cotton 
as a crop, in rotation with sugar cane, which is a very useful 
and important fact. 

We have seen from what has been said that the West Indies 
have proved a very satisfactory field for increasing the supplies of 
raw cotton which we so badly need, but it should be at once 
recognised that the acreage of land in the islands available for 
cotton growing is limited. The total area of the West Indies 
is only a little over 12,000 square miles, say double the area of 
the county of Yorkshire, or about equal to Belgium, while the 
population is not much over one and a half millions. 

These two facts, when viewed in the light of the other 
important industries carried on in the islands, show at once that 
other and larger areas are required if ever the British Empire 
is to grow its own cotton, or even sufficiently to supplement the 
present supplies. 

THE AFRICAN CONTINENT. 

Ample and fertile land areas, and large and intelligent 
populations, more or less suitable for the purpose of cotton 
cultivation, are to be found in the British colonies situated 
within the borders of the great African continent. Africa has 
been spoken of as the "last of the continents," the term being 
used in the sense that its interior and inland tribes remained 
unknown long after the geographical features of the other great 



168 



COTTON GROWING WITHIN THE BRITISH. EMPIRE. 

continental areas had been opened up and developed, or their 
peoples brought into touch with the outer world. 

It is perhaps remarkable that this great continent, Africa, has, 
so to speak, remained in reserve until to-day, and that the growth 
of the British possessions within its area, though so important, has 
been really so silent and immediately previous to the dawning of 
a period when cotton-growing regions have become so necessary 
to us if our great Lancashire industry is to be preserved. British 
Africa promises to do more to solve the cotton problem than all the 
other portions of the King's possessions combined, and may be 
fittingly described as "Lancashire's hope." The cotton-growing 
developments have become so important that considerable space 
will be required to give an outline of what has been done and of 
what may be looked for in the not very distant future. It will 
perhaps be better to take the different districts and colonies 
separately. 

EGYPT AND THE SOUDAN. 

As was pointed out in earlier paragraphs, it was clearly 
understood in the early days of the British cotton-growing 
movement that no great increase in the production of fibre was 
to be expected in Egypt proper, but it was believed that some 
development would take place consequent upon the increased area 
of land made available for cultivation by the completion of the 
great Nile dams at Assouan and Assiut. 

Lord Cromer in his 1903 report stated that "a large extension 
in the cultivation" of cotton might "confidently be anticipated 
within a short time. ' ' Experience, however, has not as yet 
realised this anticipation. On the contrary, the crop of 1909 
was most unsatisfactory, and has been described as a "disastrous 
failure." The dam at Assouan has been blamed for this falling 
off, although it was expected to increase the weight of cotton 
produced. It has been suggested that the river silt, which is so 
valuable as a fertiliser, has been largely arrested by the dam, 
instead of being spread over the delta area as before. Some 
think that the raising of the level of the irrigation canals has so 
altered the sub-soil as adversely to affect the roots of the cotton 
plants. Others have suggested other causes which need not be 
followed here, but the fact of failure remains as above stated. 
It is of interest to note that a Special Commission has been 
appointed to investigate the whole problem. 

The Soudan gives considerable promise for the production of 
cotton, but no great progress has so far been made. It was hoped 
that matters would develop with some rapidity when once the 
railway from Berber to the Eed Sea became a reality, but up to 



169 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

now these hopes have not been realised. There can be no doubt, 
however, that the districts watered by the Blue Nile and the 
Atbara Eiver are eminently suited for cotton production, and in 
due time they will doubtless supply a considerable output. 

The late Sir Samuel Baker was a strong believer in the 
suitableness of the district, and Lord Cromer has pointed out that 
the Soudan was "the original home of Egyptian cotton." Sir 
Eldon Gorst mentions in his report that the Egyptian irrigation 
department has decided to double the allowance of summer water 
available for the Soudan as soon as the raising of the Assouan 
dam, now in hand, is completed, and this will improve matters 
in the Soudan from a cotton-growing point of view. He further 
points out that the development of cotton cultivation is a matter 
of money, and that this must be found by private enterprise. 

EAST AFRICA AND UGANDA. 

Considerable areas within the East African Protectorate are 
suitable for cotton production, the soil and climate being 
everything that is required. Cotton grown near the coast has 
proved to be of excellent character, with long staple and good 
lustre, and to compare very favourably with fibre from Egypt. No 
great progress has, however, yet been made. 

The British Cotton Growing Association have spent a 
considerable sum of money on the work in this district, and the 
Protectorate Government contributed 1,000 per year for three 
years to the effort. Failure of the coast crops last year made it 
necessary for the East African Corporation to reorganise their 
arrangements, and they decided to direct their efforts more to 
Uganda and to Kisurrm on Lake Victoria. Doubtless in time 
successful results will be obtained in East Africa, though for the 
time being matters have met with a set-back. 

In Uganda, where the Government have spent a large sum 
of money in experiments, matters have progressed much more 
satisfactorily. This is no doubt in great measure due to the 
progressive character of the natives, who are head and shoulders 
above the surrounding tribes in intelligence and civilisation. Sir 
Hesketh Bell, K.C.M.G., late High Commissioner of Uganda, 
speaks in most enthusiastic terms of the work which has been 
accomplished in the Protectorate. Speaking in Manchester in 
November, 1909, Sir Hesketh said that 

They had in Uganda one of the greatest cotton fields in the Empire. They 
had got not only the soil and the climate and other natural conditions absolutely 
favourable to cotton growing, but they had the population that seemed to be 
most eager to do what the British wanted them to do to grow cotton. 
The natives of Uganda were so greedy of progress and improvement that they 
had almost to be restrained. . . . Four or five years ago the exports of 



170 



COTTON GROWING WITHIN THE 1 BRITISH EMPIRE. 

cotton from Uganda to this country were practically nothing. Last year (1908) 
the value of cotton shipped from that Protectorate was valued at j50,000, and 
judging from the progress that was being made he believed that the industry 
would quickly increase at least tenfold. 

Mr. .Winston Churchill, after his visit to Uganda, also wrote 
in very enthusiastic terms of the progress that was being made 
and of the great opportunities that the country presents. 
Improved transport facilities are urgently required in the shape 
of extended railways, vessels for river and lake navigation, and 
motor wagons as -connecting links between these have been 
advocated. Already further railways are being arranged, and extra 
steamers are being placed upon Lake Victoria and the Upper Nile. 
Space will not permit of full justice being done to the remarkable 
developments taking place in Uganda, but enough has probably 
been said to make it clear that this portion of the Empire should 
justly give abundant hope to Lancashire people. 

NYASALAND". 

This colony has long been known as one of the most 
satisfactory of all the British districts in tropical Africa. The 
work of its officials and missionary agents forms a story of 
thrilling interest. Civilisation in its best sense has made 
remarkable strides during the past quarter of a century, and has 
been pushed forward steadily and persistently by the white 
inhabitants, whether they have been Government officials, religious 
teachers, or traders and planters. The introduction of coffee 
cultivation into the colony some years ago led to a most remarkable 
result, and there seems every prospect of the developments in 
connection with cotton growing being even more striking and 
important. 

Cotton was known to be indigenous to the country even in the 
days of Livingstone, and was 'cultivated and manufactured in a 
crude manner by the natives for their own purposes. The growing 
of cotton on commercial lines was not, however, introduced until 
recent years. In the report of the then Acting Commissioner for 
1902-3 cotton was for the first time mentioned as an export, but 
the item barely reached the value of 3. This, however, indicated 
the birth of a new industry. In 1908-9 the export of fibre had 
risen to a volume of 28,353, and there is every reason to hope 
for very considerable developments in the not very distant future. 

Much has been done by the colonial authorities to further the 
cultivation of cotton within this important little colony, progress 
has rewarded their efforts, and the good work is to be continued 
even more vigorously. In 1905 a cotton expert, Mr. Samuel 
Simpson, was employed by the authorities to visit the colony 
and to study the cotton-growing question on the spot. This 



171 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

gentleman reported upon his investigations in due course, and his 
report forms a most interesting, exhaustive, and encouraging 
compendium of information, which must have proved of great 
value to the planters in the country. This scientific method of 
work is being continued, and while this is being written it is 
reported that the Agricultural Department in the colony is to be 
enlarged with a view to more attention being devoted to cotton 
cultivation. 

The Director of Agriculture has recently reported upon the 
many varieties of cotton which can be and are produced, and 
what districts within the colony are best suited to each kind, 
according to the character of the soil and its elevation above 
sea level. The writer of the report makes it clear that he 
anticipates that cotton cultivation in Nyasaland will become a 
most important industry. The railway which has been constructed 
past the rapids and falls in the Shire Eiver, coupled with improved 
steamboat services on Lake Nyasa and the Zambesi Eiver, will 
greatly reduce the difficulties of transport and very materially 
assist the industry. 

The British . Cotton Growing Association, with the assistance 
of the Home Government, have undertaken to establish a buying, 
ginning, and pressing station at Port Herald, the terminus of the 
new railway, which will be most useful and do much to assist 
the work of cotton production, ; 

SOUTH AFRICA AND RHODESIA. 

Cotton growing in South Africa has scarcely got beyond the 
experimental stage. Very satisfactory samples of fibre have been 
produced both in Cape Colony and Natal, and portions of the 
Transvaal are also suitable for cotton cultivation. Doubtless the 
cost of labour throughout the Union will retard any great progress 
for some time. 

In Ehodesia matters are much more promising. Cotton of 
good quality grows well in several districts, the climate and soil 
are suitable for extensive cotton fields, and labour should be 
available in plenty. It appears likely that the encouragement of 
cultivation among the natives will prove more commercially 
successful than plantations under European direction. The 
industry so far, however, has scarcely emerged from the 
experimental period. 

The British South African Company have devoted a 
considerable sum of money to the development of cotton growing 
within their territories, and they invited the British Cotton 
Growing Association to give financial help on similar lines and 
to undertake the management of the scheme. This was .agreed 



172 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

to, and an expert was sent on a tour of investigation. The reports 
received were most encouraging, and arrangements have been- made 
for the establishment of a buying and ginning centre at Kafue 
Bridge on the Ehodesia Eailway. Doubtless future years will see 
a great and useful cotton-growing industry develop in the land 
of Cecil Ehodes. 

WEST AFRICA. 

The West African colonies have so far proved the most 
satisfactory portions of the British Empire from the point of view 
of cotton production, and give immense promise for future 
development. There are several reasons for this. Enormous areas 
of country possess a soil and climate which is specially suitable 
for the cultivation of the cotton plant, the natives who inhabit 
the country in vast numbers are natural agriculturists, and have 
cultivated cotton for their own uses from time immemorial, and 
have, indeed, in many districts carried on a considerable spinning 
and weaving industry of crude character. 

The peoples of the West African districts have also been in 
touch with the commercial peoples of Europe, and especially with 
Britain, for generations, and consequently have developed the 
trading instinct which they originally possessed. It may be 
remembered, too, that the natives of these districts are the races 
from which the black peoples of the United States cotton area were 
originally drawn. Indeed, it has been suggested, and not without 
very good reason, that the original cotton seeds, from which the 
earlier plantations on the American continent were developed, 
were brought across the ocean from West Africa by some of the 
slaves introduced into 'the new plantations in the early days. 

The ports of West Africa are within comparatively easy 
reach of Britain, and bales of cotton can be just as easily brought 
from them as from New Orleans or Galveston. The ports in 
question are, too, fairly well developed, many of them being 
provided with ample wharfage and the necessary apparatus for 
the handling of cargo. All these facts, coupled with the 
suitableness of the soil and climate and the aptitude of the 
people, have no doubt had their influence in producing the general 
success which has attended cotton-growing operations in this 
group of colonies. 

Space does not allow of any detailed description of the work 
that has been accomplished, and in which each of the various 
colonies composing the group has played its part. Gambia, 
Gold Coast, Sierra Leone, Northern Nigeria, Southern Nigeria, 
and Lagos have each contributed a considerable quota to the 
general development, and, with the exception of Gambia and Sierra 
Leone, all give much promise for the future. 



173 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

The most successful results so far obtained are to the credit 
of Lagos, which colony during the past six years has each season 
exported considerably more raw cotton than all the other colonies 
in the group have been able to produce. The combined export for 
the season of 1904 was 2,250 bales, and of these Lagos produced 
2,000 bales. These figures have been progressive, each year 
considerably exceeding the figure of the previous one (except in 
the year 1908, when there was a considerable falling off owing 
to the drought which affected West Africa during that season), 
and Lagos has every time supplied the lion's share. The cotton 
exported in the year 1909 reached 13,200 bales, and of these 
Lagos contributed no less than 12,000 bales. Lagos, it may be 
remembered, exported a considerable weight of cotton in the past. 
In 1869 nearly 77,000 worth of fibre was exported, but American 
competition gradually killed the trade of that time. 

The British Cbtton Growing Association have devoted 
themselves very assiduously to the work in West Africa, and they 
have been very strongly backed in their efforts by the Government 
authorities, both financially and otherwise. The Association have 
distributed seed, erected and equipped ginneries, established buying 
agencies, have carried out much experimental work, and, in short, 
have done all they could to encourage the natives to take up 
cotton growing on commercial lines, and to improve the character 
of the fibre produced. 

The Government authorities on their side have taken over and 
established experimental farms, have improved communications, 
constructed railways, and done all possible to secure peace and 
contentment among the peoples, and make it possible for 
commercial enterprise to advance with reasonable hope of success 
and progress, and this work they are continuing with vigour, as 
we have before seen. 

The story of what has been done in the way of cotton growing 
in West Africa is brimful of interest and encouragement, but the 
undertaking is so gigantic and the ground to be covered so 
enormous that the full fruition of success is bound to take years 
of time, prodigies of effort, and the sinking of a large amount of 
capital to accomplish. 

THE ADVANTAGE OF SUCCESS. 

The successful development of cotton production in the colonies 
is a work which if it can be brought about will be of great 
advantage to all those concerned in it. It will be of vast 
consequence to Lancashire, inasmuch as it will prevent the 
hopeless decline of our prosperity. 

Advantage from success, however, will not be confined to one 
district and one industry, nor will it be one-sided. It will not 



174 



COTTON GROWING WITHIN. THE BRITISH EMPIRE. 

only benefit Lancashire by supplying the raw product necessary 
to keep her cotton mills going and her workers employed, and 
so bring in its train general commercial benefit to all classes 
throughout Great Britain, but it will at the same time produce 
and increase industry, commerce, wealth, and prosperity in the 
colonies themselves. The financial and commercial classes of the 
Empire will reap their share of reward in the wealth which will 
accrue to them in return for their investments and their energy, 
while the native peoples will be made richer and more civilised, 
and will, in short, by means of cotton be lifted on to a higher 
plane of life altogether. 

The sale of the fibre of the native cultivators will bring into 
the hands of these people sums of money which they will very 
largely spend in purchasing the commercial products of Britain, so 
that the makers of machinery, the manufacturers of hardware of 
all kinds at home, and other producers will find that colonial- 
grown cotton will stimulate their trade and increase and extend 
the new markets for which they are continually asking. 

The spinner and weaver of crude stuffs in West Africa and 
other places will soon realise that it will pay him better to 
produce cotton fibre, which his soil and climate enable him to do, 
and to exchange it for the textiles so much more easily 
manufactured in Lancashire, for the cutlery of Sheffield, the 
ironware of Birmingham, the pottery of Staffordshire, and a host 
of other British made goods. The Government authorities in the 
various colonies will also reap their share of benefit. The export 
of cotton will generate an increased import of other commodities 
from which a considerable Customs revenue, amounting probably 
to thousands of pounds, will be derived. The increase of exports 
and imports will also increase the transport work of the railways, 
and large sums of money will consequently be paid to these 
undertakings for the work done, which will constitute an 
increasing return upon the capital invested. In addition to, and 
in some respects even more important than, these financial 
considerations the native populations of the various colonies will 
be learning new industries. They will become skilled cotton 
growers, and in many cases trained mechanics of various kinds, 
and thus be made more valuable citizens of the Empire than 
is at present possible. This will be an Imperial asset of 
.considerable importance from the point of view of the Empire's 
future. 

These developments will not come about immediately, but will 
certainly become a fact in the future if patience and persistence 
in the important work of Empire cotton growing are regularly 
pursued. Much time, much capital, much wisdom, and much 



.175 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

energy are required to bring about the desired consummation, 
but surely these will be forthcoming if the people of the country 
only once fully realise what is required for the benefit of the 
Empire generally, for the development of the colonies, for the 
advantage of Great Britain, and for the salvation of Lancashire. 
The late Sir Alfred Jones some time back remarked: "Every 
single man, woman, and child in Great Britain is interested more 
or less in the textile industry, and we. must all assist in putting 
this trade on a sound foundation." These words are pregnant 
with importance, and it is to be hoped that the duty they impose 
upon the community will be duly realised and met. 

THE NEED FOR MONEY. 

For several years past, as we have seen, the British Cotton 
Growing Association have been playing a very honourable part in 
pushing the all-important work to which they have devoted their 
energies. It has been seen, however, that, although only 
500,000 was asked for (a very modest sum considering the vast 
importance of their undertaking), even as this is written the full 
sum has not been subscribed, another 30,000 still being required 
to make up the total. Doubtless the money needed will soon be 
forthcoming, but why should there be delay? 

It is . very questionable, however, if the capital of half a 
million sterling now aimed at will be anything like enough to 
ensure the success of the gigantic undertaking. During the 
years the Association has been at work a useful development has 
taken place, and they have proved that cotton in large quantities 
can be produced in the Empire, but after all what has been done, 
great and important as it is, is very small compared with what 
is required if the cotton industry of Lancashire is to be saved 
and secured. From 1903 to 1909 the total quantity of cotton 
produced under the auspices of the Association has amounted to 
only 116,700 bales of 4001bs. each, not much more than one- 
thirtieth part of the fibre we require each year. The figure 
quoted is substantial, and is really a monument of testimony to 
the zeal of the Association, but much more is necessary. 

The experience of the past few years points to the need for 
bigger and more embracing efforts being made, and to the 
necessity of much more capital being devoted to them. The 
saving of the great textile industry of Lancashire is a matter of 
the gravest moment, and surely quite as important to the district, 
if not more so, than was the construction of the Manchester Ship 
Canal. That great undertaking suffered many ups and downs in 
its earlier days before it became an accomplished fact, but in the 
long run some fifteen or sixteen millions of money were raised, 



176 



COTTON GROWING WITHIN THE BRITISH EMPIRE. 

and the canal was made. If it is necessary to raise several 
millions of money in order that the growing within the Empire of 
ample supplies of cotton may be established, surely such capital 
can be obtained. The object is worth any effort that may be 
necessary to bring it about. 

A NATIONAL SCHEME. 

It has recently been proposed that a powerful Chartered 
Company should be established, with a capital of 5,000,000 
sterling, for the purpose of growing cotton within the Empire, 
the organisation not to be in any way antagonistic to the British 
Cotton Growing Association, but rather a development of that 
useful body. It has been suggested that the capital could easily 
be raised if the British Government could be induced to guarantee 
interest upon the same. The writer is not in a position to discuss 
this scheme, even if this was the place to do so, but he may 
remark that the idea of a Government guarantee for such a 
purpose is not a new one. When the Uganda Eailway was first 
proposed the Government of the day was asked to guarantee 
interest upon capital, and it will be remembered that finally the 
Government undertook and carried out the construction of the 
line. Eaw cotton for Lancashire is certainly as important as was 
a railway for Uganda, and if it can be obtained will form an 
even more valuable Imperial asset. 

AN IMPERATIVE PROBLEM. 

We have been told that "the very existence of the Lancashire 
cotton trade depends on new cotton fields being developed as 
rapidly as possible," and Sir Alfred Jones has spoken of the 
industry being "as insecure" as if on "an active volcano." There 
is no doubt about the truth of these statements, and it is well 
known that bad diseases require strong remedies. Let the 
necessary remedy, however powerful, be applied in this case; 
the cotton trade needs it, and Lancashire should demand it. The 
development of cotton growing, for the ample production of raw 
fibre, within the Empire, is one of the most pressing problems 
which the English people have to grapple with, and no pains 
should be spared to achieve success. There is no time to lose; 
the matter is imperative; raw cotton is wanted now, to-morrow 
may be too late. Delay is dangerous, and may be disastrous. The 
solution of the problem is all-important to the whole country, 
but to Lancashire it is absolutely vital. To paraphrase Sir Alfred 
Jones, let the work that has been taken in hand be made the 
biggest thing the world has ever known, and let the whole British 
people share the success of a great Imperial enterprise. 



177 



Lords and Commons in Legislation, 

Specially as regards Finance. 



BY W. M. J. WILLIAMS. 



CHE leading political question of our day is concerned with 
our legislative powers, especially the inter-relation of the 
two Houses of Parliament in the framing of statute laws, 
though the question cannot but affect other such powers not directly 
involved in the public and parliamentary quest of the moment. 
How are and how shall these various powers be inter-related in 
legislation seems to be the real question in process of solution, 
and in this paper some effort is made to furnish a reply to the 
former portion of the question, not without a conviction that the 
answer should serve to aid a solution of the latter. 

So great an authority on our legislation as Sir Courtenay 
Ilbert, the Clerk of the House of Commons, supplies us with the 
following form of the enacting formula of a modern statute: 

Be it [therefore] enacted by the King's Most Excellent Majesty, by and 
with the advice and consent of the Lords Spiritual and Temporal, and 
Commons in this present Parliament assembled, and by the authority of the 
same, as follows. . . . 

and he adds that the formula was gradually developed from a 
form which implied that legislative authority was vested in the 
King alone. Even the most modern and hurried reader knows, 
perhaps without much clear definition in some cases, how the 
"three estates of the realm" are co-ordinated in our legislative 
action, but recent events have made it clear again that the relative 
powers and position of the estates in the legislative co-operation 
are a subject of dispute, and a dispute which should be ended 
for the promotion of our national weal. 

It will be observed that the above form applies to legislative 
Bills in general, and does not distinguish Bills according to their 
subjects, such as money Bills, and other kinds. As the Finance 
Act of 1909-10 was the immediate occasion of the issue to be 
treated in this paper, it will, therefore, be pertinent to supply the 
preamble to a "money Bill," such as that now notorious Act 
was. The preamble is as follows: 

We, your Majesty's most dutiful and loyal subjects, the Commons of the 
United Kingdom of Great Britain and Ireland in Parliament assembled, towards 
raising the necessary supplies to defray your Majesty's public expenses, and 

13 



178 



LORDS AND COMMONS IN LEGISLATION, 



making an addition to the public revenue, have freely and voluntarily resolved 
to give and grant unto your Majesty the several duties hereinafter mentioned ; 
and do, therefore, most humbly beseech your Majesty that it may be enacted, 
and be it enacted by the King's Most Excellent Majesty, by and with the 
advice and consent of the Lords Spiritual and Temporal, and Commons, in this 
present Parliament assembled, and by the authority of the same, as follows. 

The significance of that preamble is, of course, in the added 
clause preceding the usual enacting clause of the preamble, where 
the gift to His Majesty of supplies of money is given "freely and 
voluntarily" by the Commons, and this apportionment then 
appears to become law by the "advice and consent of the Lords," 
countersigned by the Eoyal sign manual. 

This inference from preambles is confirmed by the observation 
of the career of a Bill passing through Parliament. A Bill may 
be introduced, speaking generally, by any member of either 
House of the Legislature, and may be initiated in either House. 
It is well known that in general every such Bill, including private 
Bills, have to be read three times in each House, and undergo 
detailed examination in a Committee also. When a measure 
has been dealt with in one House, it is sent for attention in the 
other, and the practice which obtains afterwards is not without 
a bearing of some importance on present-day controversy. 
Practice and standing orders require that a "money Bill" shall 
be introduced and originate in the House of Commons, and even 
there after notice has been given of the purpose. When a Bill 
has secured the assent of both Houses of the Legislature the rule 
is that it shall await the Eoyal Assent in the House of Lords, and 
be presented for the Eoyal approval by the Clerk of Parliament, 
who is Clerk of the House of Lords; but when a money Bill has 
passed both Houses "it is returned to the Commons, and when 
that House is summoned to the House of Lords, to attend the 
Sovereign or the Lords Commissioners, the Bill is handed by the 
Speaker, at the bar of the House of Lords, to the Clerk of 
Parliaments, to receive the Eoyal Assent." In the practice of 
Parliament, therefore, there is found a distinction not only 
between Bills generally and money Bills, but in the relation of the 
Commons to a money Bill, which is regarded as specially in the 
care of the Commons. This, of course, is only a confirmation of 
the popular impression, but important as justifying that impression 
by rule and practice acknowledged by both sections of the 
Legislature, as also by the Sovereign. Eecent events, however, 
have made it imperative that we should imitate the child, and 
see how the plant grows, by examining its roots, by ascertaining 
how it subsists in the soil. There is a demand that we should 
review our legislative machinery, see what it is, and how it 
arrived at the form and practice of the present day. 



179 



SPECIALLY AS REGARDS FINANCE. 



Of the legislative machine as a whole for the United Kingdom 
there is a strong consensus of opinion, but it may be found useful 
to review it for the sake of clearness in our present purpose, 
which concerns the sub-division of the power, the proportion 
of power to be allowed to the various factors in legislation. The 
question to be proposed is, not what are the laws of the realm, 
nor how to interpret them, but how do they get on to the statute 1 
book, and what are the powers, and their relation to one another, 
which determine what those laws shall be. We have to see what 
those powers are, and what their powers and authority in 
producing our laws severally. 

It is apparent, therefore, that a short review of the constituent 
powers engaged in our legislation should be undertaken. These 
constituent powers are usually given concisely, as the Crown, 
the Lords, and the Commons, and the order of enumeration is not 
without a suggestion of the place and importance of the several 
powers. That suggestion is worth observation and reflection, but 
the acceptance of it without qualification might after all prove 
that some considerations other than such as concern legislation 
had been allowed to determine its form. The national life, as 
all life, is one which, though spoken of conventionally as if in 
detached compartments, is affected by matters, in this case social 
probably, outside that limit now implied. The three powers 
concerned in legislation in the United Kingdom are, however, 
acknowledged generally and practically, the clergy, represented 
by the twenty-six Parliamentary Bishops, being included with 
the Lords, with whom they sit. What are the functions of 
these three powers, severally, in legislation? 

Parliament is a word frequently used in an inaccurate way 
to denote only the two Houses of the Legislature, whereas the 
full and correct signification is that the Parliament of the United 
Kingdom is composed of the King or Queen and "the three 
estates of the realm," viz., the Lords Spiritual, the Lords 
.Temporal, and the Commons. Laws made with the aid and 
consent of these various powers, the three, and those so made 
only, are binding upon the King's subjects. (In feudal times, 
.however, the term Parliament was used much more loosely.) 
The Crown's place in this three-fold power to legislate is, as in 
most things British, an issue of our history rather than an 
institution arising from political theory. As Sir Courtenay Ilbert 
reminds us, the Legislature in this kingdom is just the very 
opposite of what Napoleon conceived a Legislature should be, 
when he said that it should "construct grand laws, but respect 
the independence of the executive." The Clerk of the House of 
Commons adds: "The English Legislature was originally 



. 

ISO 



LORDS AND COMMONS IN LEGISLATION, 



constituted, not for legislative, but for financial purposes." 
Even now, so many years after the Bill of Eights which gave 
us a Crown the wearing of which has a parliamentary basis, the 
Legislature is just that essentially, largely in form and in 
substance, that it is a means of supplying the Crown with money 
to carry forward the administration. The method of supplying 
those means is, indeed, a method of legislation, but this relation 
of the Crown to the other parliamentary powers must be seen 
at once to be of great consequence, in history and in practice. 
The essential, the oldest connection with the Crown, is the 
financial, and all other kinds of legislative work has arisen around 
that indispensable function of consenting to and supplying money. 
The power of the Crown in legislation is, however, a power to 
be exercised strictly according to law, which in this case rests 
on custom and statute. Bracton, in the time of Henry III. 
(1216-1272), declared that "the King must not be subject to any 
man, but to God and the law, because the law makes him King." 
Fortescue, the Chancellor of Henry VI. (1422-1461 dethroned), 
speaking of the Eoyal prerogative, said : 

A King of England cannot, at his pleasure . . . make any alteration 
or change in the laws of the realm without the consent of the subjects, nor 
burthen them, against their wills, with strange impositions. 

Sir Thos. Smyth, in the days of Elizabeth, said that "the most 
high and absolute power of the realm of England consisteth in 
the Parliament." All this consists with what was formally 
embodied in the Bill of Eights in 1688 on the accession of William 
and Mary, where we read 

that the pretended power of suspending or dispensing with laws, or the 
execution of laws, without consent of Parliament, is illegal. . . . that 
levying money for or to the use of the Crown, by pretence of prerogative, 
without grant of Parliament for longer time or in other manner than the 
same is or shall be granted, is illegal. 

In these quotations we hear the reverberations of the Stuart 
contentions over ship-money and taxation generally; but do they 
not also serve to give historical place to the Crown in legislation 
in this realm? The King and his Crown are supreme; but the 
Crown must agree with other powers of Parliament before a law 
can be recognised as valid. Rex is not Lex; it is the prerogative 
of the King to be required to give assent and consent to things 
agreed upon by the other legislative powers, but he is limited 
in that he is also by statute as well as custom bound to act 
according to law. He is supreme chiefly in that his is the executive 
power; he is supreme also by virtue of that in legislation, as 
his co-operation is required to render valid the laws to be 
administered by him. The King calls a Parliament, always has 



181 



SPECIALLY AS KEGABDS FINANCE. 



called a Parliament; but that very calling is a .confession that 
his will must consult that of the other powers represented in the 
Houses. 

The Lords, to us of to-day, assemble in a House of their own, 
whether they be of the Spiritual or of the Temporal order. For 
my present purpose it is not material to distinguish between 
these two orders of the members of the House of Lords, though 
it is not without a bearing of importance upon legislative authority 
and power to regard the composition and the qualification for 
membership of this ancient House. The point to observe above 
all else here is that already mentioned in speaking of the King's 
relation to Parliament, viz., that he calls men to his council. 
The presence of the proudest noble in the council of the nation is, 
in form, in consequence of a summons from his Sovereign, and 
this has been so from the Norman and Plantagenet days in which 
our national council finds its origin. That admits of no question ; 
the character which arrests every inquiring eye is the presence, 
the constant presence, of the same persons or the same name. It 
is the hereditary character of the House of Lords which arrests 
the attention of every student. To the inevitable question how the 
"peer" got into this remarkable position Bishop Stubbs answers 
historically : 

It is convenient to adopt the year 1295 [Ed. I.] as the era from which the 
baron, whose ancestor has been once summoned and has once sat in 
Parliament, can claim an hereditary right to be so summoned. . . . For 
the period before us membership of the parliamentary baronage implies 
both tenure and summons. The political status of the body so constituted 
is thus denned by their successors* : The hereditary peers of the realm claim 
(1), in conjunction with the Lords Spiritual, certain powers as the King's 
permanent council when not assembled in Parliament ; (2) other powers as 
Lords of Parliament when assembled in Parliament and acting in a judicial 
capacity; and (3) certain other powers when assembled in Parliament together 
with the Commons of the realm appearing by their representatives in 
Parliament, the whole now forming under the King the Legislature of the 
country. 

The Bishop adds: "The estate of the peerage is identical 
with the House of Lords." That account of the peer of our 
Parliament and his "claims," an account from his own lips, 
as issued in 1821, and the last quoted passage from Stubbs, bring 
us face to face with a claim not only that members of the House 
of Lords do get a writ of summons, but claim to be members of 
a permanent council, and as such a right to such a summons. 
It is, of course, the fact that many of the members of that 
House at the present day cannot prefer this claim except in an 

* Lords' Report on the Dignity of a Peer, I., 151. 



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LORDS AND COMMONS IN LEGISLATION, 



indirect and corporate capacity, and not by a hereditary personal 
position. The House of Lords at present has upon its roll about 
620 names, including two Archbishops and twenty-four Bishops as 
representing the estate of the clergy, and it has also among its 
members sixteen representative peers for Scotland and twenty- 
eight for Ireland, while several of the peers are virtually "life 
peers," being nominated to the House for judicial purposes 
without remainder for their heirs. These last-mentioned features, 
no doubt, do modify the character of the House, and might 
become of greater consequence, but at the moment do not 
actually affect, nor would be regarded by the hereditary peer as 
threatening the validity of his claim to a writ and place in the 
House as a hereditary peer. He claims to-day, as did the peers 
of 1821, and as the barons of 1295, that he belongs to the King's 
permanent council, claims also to be a judge, and claims that 
he has a share in legislation; and this lofty claim is for the peer 
personally, and his heirs continually. It is sometimes overlooked 
that this last feature has an important bearing upon some modern, 
and perhaps not too earnest, claims made for the Lords as 
representing the country in some sense. A peerage, a membership 
of the House of Lords, has always been individual, and with no 
element of representation, save where specially conferred by 
statute, as in the union of Scotland, 1707, and the union with 
Ireland in 1801. The assembly of the Lords of Parliament in 
all their capacities, and especially as the members of that House, 
is an assembly of individuals who claim the right to a share in 
legislation founded on nothing but a custom of centuries admitting 
such a claim. 

When it is pointed out that the claim of the Lords of 
Parliament to a share of legislative power is founded on the 
custom and practice of centuries the validity of the claim is not 
in question. Much more important is it to register the fact that 
the claim is admitted to-day in a very practical manner. In all 
our legislation the House of Lords, consisting for the most part 
of individuals who have inherited a place in that House, as we 
have seen, claims to have a voice, and to be valid as law the 
"advice and consent" of the Lords is necessary. This remarkable 
position of the Lords must always be borne in mind. 

"And Commons" is found in the formula of the preambles 
to Bills and Acts of Parliament. The House of Commons, the 
third power in the legislative work, stands out sharply as 
differing wholly from both the King and the Lords in relation 
to legislation by reason of its representative character. This 
representative character of the Commons is the most impressive 
feature of the Legislature, and the most jealously guarded of all. 



183 



SPECIALLY AS BEGARDS FINANCE. 



Visitors, both home and foreign, to the Houses of Parliament, who 
trespass into the House of Commons are not likely to forget the 
jealous care with which it is sought to keep the Chamber sacred to 
those only who have been chosen to represent their fellow-citizens 
at the framing of laws. That representative character comes forth 
sharply into the light in contrast with the position of the Lords, 
who found their presence and power on personal claims only. 
The association of two such Chambers in legislation, the one 
claiming power as a privilege of individuals, the other chosen 
by a large number of citizens throughout the kingdom as 
representatives, is a sight that only usage could cover without 
stirring common wonder. So unequally yoked together are 
these two Houses in the throes of legislation that, regarded 
apart from an experience, we might suppose the association would 
prove wholly impracticable. That surprise has only become stale, 
though it is justified by experience, and our history proves after 
all that this association of the non-representative and the 
representative has ever been a source of friction and strife. 

Ever and anon the incongruity, the practical issues rather, have 
been such as to make the strange nature of this association felt, 
and seen, and heard of; in short, this last agitation about the 
rival work of Lords and Commons is only the last link in a chain 
of contests from long past days. The fact is worth recording 
once again that the House of Lords consists of about 620 
individuals claiming personal power, while the House of Commons 
consists of 670 members, chosen representatives of constituencies 
formed according to law. Without indulging in any comparisons, 
it may be repeated that the conjoining of two such very different 
Houses in legislation is a very remarkable thing. 

To realise this special position of the representative character 
only of the House of Commons, the comparison with the House 
of Lords may be drawn out further by means of the claims set 
up by the peers as Lords of Parliament. It is true that the 
Speaker at the opening of every new Parliament claims access to 
the Sovereign for the Commons, and that this is always allowed; 
but it is allowed in a collective sense, and not for each person who 
is a member of the Commons. The member of the House of 
Lords at all times claims access personally to the Sovereign, and 
to belong to his permanent council. And, again, the claim to 
act judicially, though not formally abandoned or claimed, is not 
pressed by the Commons, though Parliament as a whole retains 
its judicial character as a "High Court." In an impeachment 
the House of Commons prepares a Bill, and it is tried before the 
Lords. These privileges claimed for the Lords are founded on the 
personal claims of each peer ; the members of the House of 



184 



LORDS AND COMMONS IN LEGISLATION, 



Commons (as, once again, the trial of election petitions by judges 
tends to show) are endowed with representative capacity, and that 
only, but that fully, in the great council of the nation. 

This general account of the legislative machine for the 
United Kingdom (even for dominions beyond the seas) lacks much 
in fulness designedly, and leaves some special aspects of the 
question for treatment further on. I am now concerned with an 
outline of our Legislature in its threefold aspect, and in depicting 
the character of each of the three constituent powers. The King 
as supreme has been seen to guide the administration of 
Government wholly, but his consent is required to laws also, 
which he administers. Then there are the Lords who claim a 
hereditary place in legislating, and there are the Commons finding 
a place in that work by reason of their representative character. 
These are the parts of the machine; how do those parts act in 
their place, or rather, dropping metaphor, what is the true 
relation of these legislative powers to one another? A general 
reply must be given first, to be followed afterwards by some 
detailed references, for this involves the special aspect of this 
constitutional question to which this paper is devoted. 

The legislative powers of our Parliament in the larger sense 
must be regarded as co-ordinate, each one indispensable. From 
this general constitutional outlook such terms as the "Upper" 
or "Lower" House have no meaning of substance, and are even 
misleading. To confer validity on a project of law the assent 
of each of the three powers is indispensable. Our history, indeed, 
does cast a flood of light upon such terms as "the Lower House," 
for not only was the House of Commons last to be formed 
and acknowledged, but it was only of recent years that its full 
character as an independent and rightful legislative power was 
admitted freely. The very form still in use, the summons issued 
to call a Parliament, suggests the condescension with which the 
Commons were consulted. This historic aspect it is also which 
explains in turn the Lower and the Upper as applied to the two 
Houses of the Legislature, for, as Stubbs points out: 

The High Court of Parliament had for one of its historical antecedents the 
ancient Court and Council of the King, which was as certainly the parent of 
the House of Lords as the shire system was of the House of Commons. 

In other words, the Lords represent the old central council 
before Edward I., in 1295, and the Commons to-day, as then, 
the local districts. It is in that sense that the terms "Upper" 
and "Lower" are applied to the several Houses: they are coined 
at the Court, or in social conditions; but constitutionally, and in 
legislative matters, they have no place. The true view of the three 
powers of legislating authority is that King, Lords, and Commons 



185 



SPECIALLY AS BEGABDS FINANCE. 



are co-ordinate in framing the laws. While that undoubtedly 
must be regarded as the constitutional aspect of the matter, it 
should not be forgotten that this position has been won, and this 
aspect revealed even more clearly by a hard-fought evolution, of 
which our history for centuries is eloquent. The calling together 
of the shiremen and burgesses to vote supplies for the King to 
enable him to wage his wars, that origin of our parliamentary 
system after the Conquest, has left in fact to us the conditions 
in which the two Houses of the Legislature are spoken of as 
Upper and Lower. To hold the fort is necessary at the same 
time. Constitutionally, in our law-making, the place of King, 
Lords, and Commons is side by side, just as every preamble to 
a law requires them; without any one of them there can be no 
valid law. That is a position which has been won; it should be 
held with a firmness worthy of a nation. 

At this point it is necessary to make a distinction. So far, 
in considering the work of legislation, the necessity of a 
co-operation among the three distinct powers has been emphasised, 
that in which they are alike has been exhibited. The differences 
between these powers has appeared also; and here it may be 
well to emphasise the separation, the integrity of each portion 
of the Legislature. The King as Sovereign, supreme and alone; 
the Lords a body of councillors enjoying a privilege, individually 
and collectively; the Commons increasingly a collective factor of 
the representative order; but each one of these three a distinct 
factor in the legislative work. If the co-operation of the three 
powers is required for the validity of a law that is not of a 
mathematical nor any quantitive quality in the case of any one 
of the powers. The power conferring validity may be constant, 
but may be sub-divisible in several proportions, and on various 
occasions. Studied in its historical evolution, the British 
Legislature is seen to be not a cunningly-devised machine 
according to an elaborate design, but rather like some of our 
streets, which contain houses of conflicting design, and reaching 
many different altitudes. I have quoted Sir Courtenay Ilbert's 
dictum already, that "the English Legislature was originally 
constituted, not for legislative, but for financial purposes." That 
the course of our history confirms amply; but the fact should 
aid us at once to maintain necessary co-operation of the three 
powers in legislation, while recording the privileges of the 
Commons and the other powers according to the long-established 
practice. The King, who long ago condescended to call in the 
representatives of the shires and the boroughs, has the privilege 
of calling for aid still; but he must call, and call annually, for 
in course of time the representatives of the shires and boroughs 



136 



LORDS AND COMMONS IN LEGISLATION, 



have acquired the power to limit the time and the amount of 
money which they will vote for His Majesty's service. The 
House of Lords still claims to be a necessary part of the 
Legislature whose consent to a measure must be got, but, while 
it provides elaborate "standing orders" to regulate "private Bill" 
legislation, it does not press the orders regulating its public 
business. The Commons, on the other hand, regulates all its 
business by certain "standing orders," and both in them, and in 
the practice which they regulate, it gives a place, and special 
place, to business touching public money. Of these orders two 
only are of importance here. The interest is high when we 
observe that the House of Commons will not grant any money 
except upon a recommendation from the Crown a rule connecting 
us at once to the day when an absolutist King was constrained 
to seek money aid in far off days from the shiremen and the 
burgesses. The other rule declares that the House will not 
proceed to consider a demand for money on the day when it is 
made, which exhibits the House acquiring and maintaining a 
power which the tutor, Time, has shown to be necessary. So we 
find the co-operative powers acquiring and exercising different 
functions, until it is laid down in May's "Parliamentary 
Practice" : 

Thus the Crown demands money, the Commons grant it, and the Lords 
assent to the grant; but the Commons do not vote money unless it be required 
by the Crown; nor do they impose or augment taxes unless such taxation 
be necessary for the public service, as declared by the Crown through its 
constitutional advisers. 

To this pithy summary of the functions of the powers in the 
grant of supply and the imposition of taxation, showing us the 
House of Commons seised of the substantial portion of the power 
in present practice, we may add also a provision of the Audit Act 
of 1866. It is well known that this statute regulated the method 
of business in the administration of the public finances. The 
peculiar officer prominent in this measure is the Comptroller and 
Auditor-General, who among other duties is required to prepare 
a report on the appropriation accounts submitted to him by the 
Treasury for presentation to the House of Commons alone. There 
can be no mistaking of the emphasis thus laid upon the share 
of the House of Commons in the provision and appropriation of 
public money. We are familiar, however, with the fact that 
money Bills, raising taxes or granting money, undergo the same 
almost identical journey in the Legislature, starting from the 
Commons, calling at the Lords, and then mounting the steps 
of the Throne for Eoyal approval. Here, then, comes with 
force another pithy sentence from the same chapter of the 



187 



SPECIALLY AS REGARDS FINANCE. 



"Parliamentary Practice": "The responsibility discharged by 
the Lords in the grant of supplies for the service of the Crown, 
and in the imposition of taxation, is concurrence, not initiation." 
It would be difficult to express the general position advocated 
here more succinctly, viz., that while the powers co-operating in 
legislation must all be consenting parties, yet there is found 
clearly a differentiation of function in that co-operation. The 
differentiation in the case of the Commons is with regard to public 
money ; and this the Sovereign recognises every year in his 
Speech from the Throne, where he addresses a special paragraph 
to his "faithful Commons." 

Here would seem to be the place to depict still more carefully 
and fully the peculiar privilege of the Commons in regard to 
financial matters. That privilege may be sought, and sought most 
safely, by an examination of its practice, and by an observation 
of the reason for that. The noise and clamour attending political 
controversy out of doors is such that very frequently the true 
and actual position is not perceived; but in this matter, as will 
be seen the more it is studied, and above most objects of study, 
a clear recognition of the actual position is necessary to a judgment 
of the trend of things, and of the way they should be made to 
take. Given a Legislature such as has been depicted, consisting 
of powers which have acquired a place in the work of framing 
our laws, what are the real significances of those places, and, 
particularly, how do we find these powers acting in their practical 
work, acting, we must and do know, by the consent, if not 
quite the approval always, of the other co-ordinate powers? At 
every step there is a temptation to go beyond the ascertainment 
of the limits and practice of what is usual to the outlining of what 
is desirable in view of the origin, character, and power of the 
several factors in legislation; but it cannot be repeated too often 
how the most fruitful study appears to be an ascertainment of the 
functions allowed in practice to the powers reciprocally. This 
is all the more promising and pleasant that, so far as the Crown 
goes, no question arises to-day as regards its place in the process 
of law making. The matter to-day becomes a question of the place, 
and especially of the power and functions, of the Lords and the 
Commons severally. It should be observed also that the House of 
Lords. does not claim in legislation (which is the crux of to-day's 
discussion) any peculiar and exclusive power, but a power to 
require the consent of the Lords in each and every project of 
law. There is the further noteworthy fact that, in form at any 
rate, this claim is admitted, not only as historic, but with a direct 
regard to practice. While that is so, it is also true that there is 
a reservation in making such an admission on the part of many, 



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LORDS AND COMMONS IN LEGISLATION, 



a reservation founded on a perception of the difference in origin 
and composition, and, should we add, authority of the two 
assemblies. 

If the House of Lords does not now formally claim any special 
privilege in legislation, the House of Commons does assert such 
a privilege in all matters touching public money. This matter, 
though apparently elusive, and almost contradictory of the 
co-ordinate authority of the legislative powers, is from a practical 
point of view of the most substantial character, and in importance 
of the highest. When an appreciation of this importance is 
lacking a contest such as that over the passing of the Budget of 
1909-10 fails to reveal its meaning. That the Bill should have 
passed ultimately is also a circumstance which has left some 
insensible to the real meaning of the controversy and contest. A 
storm is said to have blown hard, and shaken some things rooted 
in the ground; but it is admitted that the storm has been passed, 
and there is a question not only whether that storm strained the 
life of some things proved to be a public danger, but whether, 
after all, such an experience should be regarded as stormy ! 1 
The fact that such a view is being expressed proves that the 
appreciation of that contest has been of a very superficial character 
in some cases. Still, there was seen the claim in turn of the 
House of Commons to a peculiar function and power in legislation, 
such legislation as concerns public money. In the rejection of 
the Budget Bill in December, 1909, it must be admitted by the 
stoutest lovers of the Commons that the constitution of the public 
powers not only admits, but even anticipated, the exercise of a 
power to reject such a money Bill. From the Commons point of 
view it was contended with equal thoroughness, and perhaps with 
a sterner resolve, that, however the form of the powers may be, 
not only the circumstances, but the essence of the position 
required that the exercise of power should regard justice and 
discretion. In other words, the Commons seemed to demand 
the "consent" of the Lords to a money Bill. 

The Commons were justified in making such a demand by 
the precedents of Parliament. No excuse or explanation is 
required for an appeal to such precedents; for, of course, it 
is a commonplace which requires constant repetition that our 
constitution is not written and drawn out formally, but has to be 
observed in the practice from day to day and year to year. The 
House of Commons last year was warranted so in expecting that 
its demand should be regarded in the case of a Bill imposing 
taxes upon the people. It is sometimes said by constitutionalists 
that4he powers of the Crown and of the House of Lords are only 
dormant in certain cases, and have never been abandoned, still 



189 



SPECIALLY AS REGARDS FINANCE. 



less disallowed. The veto of the Crown on legislation is referred 
to in this connection, and it is added of the Lords that their 
powers are in reserve for occasions when a violent attack may be 
made upon our institutions and laws. That, however, seems 
to be an attempt to secure the advantages at once of a written 
and unwritten constitution. Ours is written only in the habits 
and usages of legislation, and it is to be expected that 
acquiescence in certain practices should be regarded as precedents 
of the most valid character. Some aspects of the relation of the 
powers to the grant of public money have been exhibited already 
by reference, for instance, to the Crown's recognition every year 
of the special position of the Commons in money matters, and 
inferentially by the virtual admission of the Lords of the justice 
of that position. 

This reference to the cogent acquiescence of the Lords may 
be strengthened almost indefinitely by appeal to the details of 
practice. The cogency of that appeal also would be acknowledged 
when the noise of discussion was hushed; the final admission of 
this by the passing into law of a Bill rejected in December by 
the same "revising assembly" in March is an event the meaning 
of which is pregnant, even though a general election intervened 
between the reversal and rejection. That acceptance of a measure 
because the House of Commons insisted that it should be accepted 
was only a harmonising of that matter with other facts of 
similar and kindred legislative action. It has been pointed out 
already how the House of Commons insists upon controlling the 
Alpha and Omega of finance. The Crown may suggest, and it- 
does so, through its acknowledged Ministers; the Lords may 
discuss, and even suggest, and add suggestive clauses to money 
Bills without causing much anxiety to anybody; but decision 
upon money matters the Commons claim for themselves, and a 
decision to be respected, even when the Lords have to do so at 
the cost of reversing a public action. This, let it be repeated, is 
in harmony with the attitude of the Commons on all things 
financial. The privilege of control is pushed to the very edge 
of the whole administration, though perhaps in actual practice 
the claim is not fulfilled. The King is nominally the head of 
the executive. He entrusts administrative duties to Ministers ; 
but his acts are subjected at will to the revision and inquisition 
of the Commons. The raising of the money required, or, on the 
other hand, the disposition of that money, is made into a peculiar 
and .annual function of the Commons, which devotes" time to the 
subject every session, however many the other claims upon its 
time which may go unheeded. To consider how this cherished 
duty and -privilege is attended to is not relevant to my purpose 



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LORDS AND COMMONS IN LEGISLATION, 



here; but it is of consequence to insist that the privilege is 
assumed, the duty is discharged by the House of Commons, and 
by no other power or assembly. A whole network of rules for 
business is fashioned before the face of the whole world, the very 
centre and core of which is the power to give or withhold the 
money required by the administration; in Ways and Means 
Committee the form and amount of the taxes is fixed; in Supply 
the sums to be spent in various services on land and sea (and air) 
are sanctioned after submission in considerable detail; a double 
check <upon the amount to be issued is instituted by the several 
functions of the Treasury and the Comptroller- General. It will 
be seen below how the claim to control by the Commons is in 
principle and in practice of a thoroughgoing character; and the 
claim has been brought to the arbitrament of affairs, where the 
Lords by ultimate recession from their position have allowed it 
frequently, just as the Crown does explicitly every year vow by 
addressing a special paragraph of the Speech from the Throne 
about estimates to the Commons alone. 

The appeal to history is at once a confirmation of an ancient 
right allowed to the Commons, and the all-sufficient illustration 
of this feature of our unwritten constitution. Our constitution 
is a series of recorded incidents; it arose from the wants of the 
days, as they passed, and in the result we see first how those who 
were nearest the King, the clergy and the barons, were called into 
his council, then how they acquired power because of the King's 
need of money, and finally how the same pressing need caused the 
representatives of the shires and the boroughs to be summoned. 
Chief of all for my purpose is it to watch how these commoners 
gradually acquired a right to grant and to fix the supplies which 
the King required. An almost equal importance attaches to the 
remark of Sir Courtenay Ilbert, that "the English Legislature 
was orginally constituted, not for legislative, but for financial 
purposes." The importance of this was soon felt in the earlier 
days of our Parliament since the Norman Conquest, and the 
breaking of the feudal system which set in. 

At the signing of the Great Charter in 1215 one of the leading 
provisions was that promising that any aids or scutages, in addition 
to those which had been payable by tenants-in-chief of the Crown, 
should be voted by a council of prelates and greater barons 
summoned separately, and of the lesser barons and tenants-in-chief 
summoned by writ addressed to the Sheriff in the County Court. 
The eighty years following, to 1295, were years of constant effort 
to realise that promise, that contract, accompanied by an effort 
of some barons to establish their authority for some of the 
King's failing prerogative. Simon de Montfort's Parliament at 



191 



SPECIALLY AS REGARDS FINANCE. 



Westminster in 1265 was summoned in relation to certain levies 
required by King Henry III. ; that Parliament of 1290, which 
was called a "full Parliament," consisted of bishops and barons 
only, but was summoned to grant an aid to marry the King's 
daughter; and, as it continued to sit during the year, in June 
writs were issued to elect knights of the shire on or before the 
15th of July. Then again, as the passing of "Quia Emptores" 
shows, the law of the transfer of land was designed to preserve the 
feudal dues among other objects. The King's income during the 
next few years was much wasted by war with France, and there 
was much strife in securing supplies from barons and clergy. 
The new element in the constitution was sought by the harassed 
and impatient King. A Parliament summoned at Westminster in 
1294, at which knights of the shires were present, was followed 
in 1295 by the great council, which is regarded as having been 
a "prophetic inauguration of the representative system." It is 
important to observe that already the share which the writs 
allotted in the work to be done by the Commons, or those who 
were neither of the baronage nor the clergy, was to execute what 
would be done by common counsel. That Parliament of 1295 
called by Edward I. was not only the first complete Parliament 
of the three estates, but we see those estates also making their 
various grants to the King. 

The power of the Commons, as they were known later, grew 
rapidly in those early Plantagenet days. Soon it was a maxim 
that "what affects all should be approved by all." More than 
this. In 1340, being the 14th of Edward III., "Win. de la Pole 
and Jno. Charnels are called before certain persons assigned by 
the Parliament, and demanded to give an account of their 
receipts and expenditure." That has been said to have been the 
first example of money given by Parliament having to be accounted 
for to persons appointed so. More definite still is that incident of 
1406, during Henry IV. 's reign, when the Commons require 
"that certain persons may be appointed auditors, to take and 
examine the accounts of the Lord Furnival and Sir John 
Pelham, made Treasurers of the War in the last Parliament." 
Such instances will give point to a passage of Stubbs' on the 
reigns of Edward II., Edward III., and Richard II., when he 
speaks of the House of Commons growing into a full share of 
political power, and of -the recognition of its full right as the 
representative of the mass and body of the nation, and of the 
vindication of its claim to exercise the powers which in the 
preceding century had been possessed by the baronage only. 
It is clear from the first introduction of the Commons into the 
national council that their power and influence was based on their 



192 



LORDS AND COMMONS IN LEGISLATION, 



financial ability. This will not be construed as denying the 
power which they derived from their permanence and solidarity 
as a corporate body. The state of the country was changing 
rapidly in the thirteenth and fourteenth century. As regards 
supply for the public service the source, naturally, had been the 
land, which was held so largely on military service on condition 
of contributions of various kinds from the tenants-in-chief of the 
Crown. As the population grew, and the taxation became less 
feudal, the share of the commonalty in the supply became larger, 
until the rise of a "Parliament," as we see, admitted not only 
clergy and barons, but also "knights, burgesses, and other 
freemen of the land." The representation of such new elements 
of the lieges in the King's council grew rapidly into a recognition, 
a practical recognition, of it by the preponderating voice of the 
commonalty in the supply services. We are not, of course, to 
think of matters in the ordered, settled, and smooth state of 
working of our days : there was the incident, for instance, in the 
days of Henry IV., in 1407. The Commons were invited to hear 
what the Lords considered should be the supply to be voted to 
the King. They object, for "the Commons were thereupon greatly 
disturbed, " affirming that this was in great prejudice and derogation 
of their liberties. The King yielded, and it was declared that 

it should be lawful both for the Lords and Commons to commune amongst 
themselves in Parliament, in absence of the King, of the state of the realm 
and of the remedy necessary for the same, but that neither House should 
make any report to the King of any grant nor of the discussions upon such 
grant before the Lords and Commons were of one assent and accord, and then 
in manner and form as had been accustomed. 

Henry also laid down that taxes were "by the Commons granted 
and by the Lords assented." It is usual to say that Parliament 
was fully reared from this point, and the supremacy of the 
Commons on questions of supply recognised by the practice. That 
sufficient witness (and without suspicion on such a question as 
this), the "Eeport on the Dignity of a Peer" (1820-1), speaking of 
this incident, remarks: 

This declaration on the part of the King seems to have placed the King 
and the two Houses of Parliament each in the separate and independent 
situation in which they now respectively stand. Not, indeed, as a novelty, but 
as a solemn declaration in Parliament of what had been before accustomed, 
whatever proceedings of a contrary tendency might have taken place in former 
Parliaments : and this declaration in Parliament, with the Statute of the 15th 
of Edward II. before noticed and the Statute passed in this Parliament, 
declaring who should be the electors of the knights of the shires, . . . 
seem to have completely settled what was to be deemed the true constitution 
of the Legislature of the kingdom, especially with respect to the important 
point of grant of aid to the King and with respect to the separate and distinct 
offices and duties of the two Houses of Parliament and their respective separate 
and independent proceeding. 



193 



SPECIALLY AS REGARDS FINANCE. 



Such a pronouncement, summing up what may be regarded as 
the point to which Parliament had developed in 1407, must be 
regarded as most striking, and all the more as coming from such a 
source as this. We must read history, however, remembering how 
the wills of men regard the conclusions of the constitutionalists; 
the settled practice has been attacked, accordingly, on many 
occasions. 

It would be instructive, but somewhat tedious, to follow the 
course of Parliamentary history on this question of procedure in 
Parliament from that point in 1407, where we see it admitted in 
practice that the gifts of supply were from the commonalty, but 
confirmed by the nobles and clergy. Though regarded as 
established at that date, we know that by various devices, 
especially by the irregular summons of Parliament, the spirit of 
that constitution was violated in almost every reign of the Ecses 
time, the Tudor period, and the following crucial time of the 
Stuarts. In those days, of course, the chief cause of contention 
was the Royal prerogative, as. opposed to the will of Parliament 
as a whole. The records of Parliament supply ample evidence 
showing a delicate state of relations between the two Houses 
during those stirring periods. For my present purpose it will 
suffice to quote a celebrated incident bearing directly upon our 
present controversy, and raising the issue in a very piquant 
manner, which is found in a note of the third volume of Hatsell's 
"Precedents." It appears that in 1702 Arthur, Lord Anglesea, 
published a book, entitled "The Eights of the House of Lords 
Asserted, with Eemarks on the two late Conferences in 1671." 
His lordship says 

The next assertion of the Commons, that it is an unsafe thing in any 
settled Government to argue the reasons of fundamental constitutions, is a very 
great truth; but, as true as it is, it cannot be of weight enough to induce the 
Lords to forbear the justification of their rights; and when the Commons come 
to show in what manner they apprehend the arguing of the fundamental 
constitutions may be prejudicial to the Lords they take occasion to question the 
Lords' rights in judicature. 

It was at one of these conferences that the Lords having 
demanded "Where is that record or contract in Parliament to be 
found where the Lords appropriate the right of granting supplies 
to the Commons in exclusion of themselves?" the Commons 
reply : 

To this rhetorical question the Commons answer by another question, where 
is that record or contract by which the Commons submitted that judicature 
should be appropriated to the Lords in exclusion of themselves? Wherever 
your lordships find the last record, the Commons will show the first endorsed 
on the same roll; the truth is, precedents there are where both sides do 
exercise those several rights, but none how either side came by them. 

14 



194 



LORDS AND COMMONS IN LEGISLATION, 



That quotation from Hatsell proves how the old precedent of 
1407 had been remembered throughout the intervening three 
hundred years, and was a matter which had caused much 
dissension throughout the time. It proves also that, after all the 
trials of the Stuart and Commonwealth period, at the close of 
William III.'s reign there was a living issue, not as to the 
Crown's rights, but as between the Lords and the Commons, 
the latter claiming successfully by precedent the privilege and 
right to fix supply. The form of the reply to Lord Anglesea 
deserves close attention. There is no act, no resolution even, 
which gave to the Lords a judicature, there is none which gave 
to Ihe Commons alone a decision in the supply of money to the 
Crown. It is implied, and so justifying Tennyson's famous 

line of 

A land . . . where freedom slowly broadens down 
From precedent to precedent. 

The precedent was not single or accidental ; there was a 
practice from those early Plantagenet times which gave by the 
direct acknowledgment of the Crown, by the constant admission 
of the Lords, the fixing of supply to the Commons. 

There are, however, precedents of somewhat later times, 
including some of recent date, to a few of which it will be advisable 
to refer in illustration of the legislative functions of the two 
Houses. No sooner had Charles II. returned "from his travels" 
than in 1671 (some eleven years after the return) there was a 
difference between the Lords and Commons about money Bills. 
Long, as we have seen, had the Commons claimed the right to fix 
supplies and to initiate such legislation. They now passed a 
resolution "That in all aids given to the King by the Commons 
the rate or tax ought not to be altered by the Lords." In 1678, 
Charles being in the secret pay of Louis XIV. of France, and 
Danby favouring old and battered doctrines about the unlawful 
character of resistance to the King, Parliament also having been 
prorogued for fifteen months, the Commons, on the declaration of 
war, are found to pass this further resolution: 

That all aids and supplies, and aids to his Majesty in Parliament, are the 
sole gift of the Commons, and all Bills for the granting of any such aids and 
supplies ought to begin with the Commons ; and that it is the undoubted and 
sole right of the Commons to direct, limit, and appoint, in such Bills, the ends, 
purposes, considerations, conditions, limitations, and qualifications of such 
grants, which ought not to be changed or altered by the House of Lords. 

The harnessing of Lords and Commons together proved quite 
as uneasy at that as at any other time; and though the claims 
of the Commons were allowed time after time, as in 1678, they 
have had to be asserted again and again. That assertion in May, 



195 



SPECIALLY AS REGARDS FINANCE. 



1689 (after the Revolution, it will be observed), is couched in 
language of memorable kind. The Lords amended a Poll Bill, 
adding a clause appointing Commissioners to rate themselves. 
The Commons disagreed, and said: 

All moneys, aids, and taxes to be raised or charged upon the subjects 
in Parliament are the gift and grant of the Commons in Parliament; and are, 
and always have been and ought to be, by the constitution and ancient course 
and laws of Parliament, and by the ancient and undoubted rights of the 
Commons of England, the sole and entire gift, grant, and present of the 
Commons in Parliament; and to be laid, rated, raised, collected, paid, levied, 
and returned for the public service and use of the Government as the 
Commons shall direct, limit, appoint, and modify the same. And the Lords 
are not to alter such gift, grant, limitation, appointment, or modification of the 
Commons in any part or circumstance, or otherwise to interpose in such Bills 
than to pass or reject the same for the whole, without any alteration or 
amendment though in ease of the subjects. As the Kings and Queens, by the 
constitutions and laws of Parliament, are to take all or leave all in such gifts, 
grants, and presents from the Commons, and cannot take part and leave part, 
so are the Lords to pass all or reject all, without diminution or alteration. 

At the Revolution, not only was the prerogative of the Crown 
denned and limited, but it is also evident that in 1689 with great 
plainness of speech the Commons vindicated their privilege of 
fixing the amount and method of supply. As against the Lords, 
it should be observed how the above resolutions claim for the 
Commons not only to fix the amount and method of supply, but 
that the Lords shall not alter that supply in any way. That was 
the long step taken even at the Revolution from the timid days 
of the Plantagenets when the shiremen were reluctantly called 
into council. These descendants of the shiremen now demand the 
control of the money which they vote, and their demand is 
conceded. 

The cases in which the relations of the two Houses of 
Legislature respecting public money have been involved in 
controversy or become strained since those days of the Revolution 
have been many ; but the results have been singularly uniform in 
support of the steady claim of the Commons to control the public 
funds. That notwithstanding, the position has been held only by 
constant watchfulness, as in some form or another this privilege 
was subjected to assault. The classical case in modern days was 
that of 1860 and 1861, when Mr. Gladstone as Chancellor of the 
Exchequer proposed to repeal the paper duty as part of his 1860 
Budget, but this was rejected by the Lords. On the 6th July 
the Commons resolved that the power of the Lords to reject 
Bills relating to taxation 

was justly regarded by this House with peculiar jealousy, as affecting the 
right of the Commons to grant supplies, and to provide the ways and means 
for the service of the year. . . . that to guard, for the future, against any 



196 



LORDS AND COMMONS IN LEGISLATION, 



undue exercise of that power by the Lords, and to secure to the Commons 
their rightful control over taxation and supply, this House has in its own hands 
the power so to impose and remit taxes, and to frame Bills of supply, that the 
right of the Commons as to matter, manner, measure, and time may be 
maintained inviolate. 

In 1861 the Budget proposals were placed all in one Bill, 
and the Lords passed it ultimately. That plan of one Bill only for 
a Budget was not a pure novelty, however, as Mr. Pitt's Budget 
of 1787 was placed in a single Bill. Sir Wm. Harcourt in 1894 
boldly altered the name into the Finance Bill, and that has since 
been the title of the Bill which contains the Budget proposals for 
the year. That was the title of the Bill of 1909, which the Lords 
rejected in December, only to accept it in March, 1910. 

The general principle of the supremacy of the Commons in 
matters of finance has been regarded long as placed beyond a 
doubt, as the precedents which have been adduced show, and 
tfre recent experience brings confirmation. How the incident of 
the Budget of 1909-10 will appear in history cannot be doubted 
also; it will seem as though old fires long smouldering had been 
seen in eruption, sudden and startling, but perhaps leaving little 
save a memory of the fact that such fires are only hidden out of 
sight. Finance, then, is in charge of the House of Commons 
exclusively, so far as the amount and the fixing of all such points 
are concerned. How far the scope of a Finance Bill extends is 
not so easy to decide, except that on many occasions the 
Commons have made it plain that any substantial infringement of 
the privilege will be opposed resolutely. May's "Practice," 
however, says that 

by the practice and usage based upon that resolution [of 1678] , the Lords 
are excluded, not only from the power of initiating or amending Bills dealing 
with public expenditure or revenue, but also from initiating public Bills 
which would create a charge upon the people by the imposition of local or 
other rates, or which deal with the administration or employment of those 
charges. Bills which thus infringe the privileges of the Commons, when 
received from the Lords, are either laid aside or postponed. 

Complete and sole power to fix public charges of every kind, 
without . alteration, is the principle contended for in these days 
by the House of Commons. 

To trace the history of the Lords and Commons during the 
centuries in their legislative relations, even though cursorily, is 
impossible without some regard to the larger question of that 
relation to which the attention of the country is given to-day. 
Though the eruption of the Lords in 1909 over the Budget Bill 
was in form a contention over financial matters, it was recognised 
on all sides as much more than that. Expressed thus, it should 
not be understood as though I suggested that public finance were 



197 



SPECIALLY AS REGARDS FINANCE. 



a minor consideration. The privilege of the Commons was gained 
in part because of the fundamental and practical importance of 
finance to a representative assembly. The objection to finance on 
the part of the Lords was an objection which was known to arise 
from other points of view also, focussing chiefly, it is true, in 
money matters. To find the House of Lords after such a 
demonstration, of so signal a character, made on ground where 
battles had been fought and lost many times before, surrendering 
under the pretence that the people had spoken at a general 
election, will not be regarded as anything else in constitutional 
history than another defeat brought about by a lack of wisdom. 
The importance of that defeat as regards finance is very great; 
but it is, of course, of immense importance to regard the place 
of the Lords in legislation generally as involved in the issue which 
was put to the hazard. That issue has been raised definitely, 
and the review of the part and power of Lords and Commons 
in matters of finance cannot but point in a direction leading to 
change. 

Let it be recognised clearly that when the Budget Bill of 
1909-10 became law after one rejection by the Lords the only 
event decided was the supreme place of the Commons in such 
matters. No competent authority has sought to deny the legal, or 
rather constitutional, right of the Lords to reject such a Bill. 
Practice, however, has placed the King's administration in a 
position so dependent upon the House of Commons, and its 
votes for special purposes, that a place for early repentance has 
been provided for the House of Lords, which can gain nothing 
by a state of chaos. 

The review has brought out clearly the strength of the 
Commons as founded in their representative character. Has the 
full fruit of this principle been gathered in our legislative practice ? 
Has the effect of that to stop at Bills defined and declared to be 
Finance Bills? Or shall it be sought to make it a rule of 
Parliament, effective by consent, or secured by statute, that the 
plainly-expressed will of the representative House shall be made 
to prevail? Let anyone read and ponder over our constitutional 
development and say nay, if it is possible, to such questions. 
The position of the Commons as acknowledged representatives 
of the citizens of all classes is as strong as the remarkably 
unrepresentative character of the Lords is weak and wonderful. If 
even in Plantagenet times, if at the ebullient times of the 
Restoration, the power of the representatives was felt to be so 
strong, what shall be said of to-day when, after several "Reform 
Bills," the House of Commons is more representative than the 
legislators of those days dreamed of ! The Commons are strong 



198 



LORDS AND COMMONS IN LEGISLATION. 



in their character of a people's House, and there is a probability 
that the will of that House may have to be registered by the Lords 
in all matters of legislation unless we are supposed to be destined 
to see a "free" people accept quietly a negativing of their desires 
by the privileged Lords. Absit omen! This is not the place to 
discuss the large and momentous problem of government and 
legislation which is thus forced on the country by its present 
needs and position ; but in closing I cannot be wrong in expressing 
the conviction that a review of the way in which the Commons 
gained their strong place in financial matters points to the opening 
of a new chapter in national matters arising out of this in a future 
that will not be far away. To believe that our constitutional 
development is to be arrested, and that legislation is to fail 
precisely at the point in which so much of our national glory is 
centred the defeat of the representative principle, in short is 
even in these unheroic days a very hard task. 

Meantime the strength of the nation appears to be due to the 
momentous resolution passed by the House of Commons at the 
instance of Sir H. Campbell-Bannerman on the 26th June, 1907, 
the object of which was to make it certain that within a single 
Parliament the decision of the Commons shall prevail, not in 
finance only, but in all legislation. 




199 



The Co-operative Movement in Relation to 
Literature and Art. 



BY A. E. FLETCHEB. 



CHE Co-operative movement has not directly influenced 
literature and art to any great extent. It has not produced 
Co-operative poets, painters, actors, musicians, sculptors, 
or architects. Indirectly, however, it has had an enormous 
influence over the minds of the votaries of art, whether they have 
expressed themselves in language or in colour, in marble or in 
sound. Co-operation and trade unionism were the chief factors 
which counteracted the degrading results of the industrial 
revolution brought about by the substitution of machinery for 
hand labour. There is nothing more terrible in the history of the 
English people than the consequences of this change which was 
effected at the beginning of the last century. Labour-saving 
invention is always to be commended, and its progress is 
inevitable. Unfortunately, however, the capitalists captured the 
great labour-saving machines invented by the Arkwrights, the 
Cromptons, the Cartwrights, and others, and reduced to a condition 
of factory slavery the workers who had formerly owned their own 
tools and worked with them in their own homes. I need not dwell 
upon the horrors of the social conditions, including the institution 
of child slavery, which this revolution created. Mr. John Wilson, 
M.P., in his very interesting autobiography, recently published 
by Mr. Fisher Unwin, has given us a lurid picture of the 
sufferings of the working classes in the days preceding the 
abolition of the Corn Laws and the adoption of the Factory Acts. 
It was those horrible conditions which aroused the sympathy 
of all right-thinking people and inspired the great industrial 
reformers of the early half of the last century. Foremost among 
them were Eobert Owen and William Thompson. The story of the 
career of Eobert Owen is too well known to Co-operators to need 
repetition here. Biographical justice, however, has not been done 
to William Thompson. It is a curious fact that one of the earliest 
and greatest apostles of Socialism was an Irish landlord. William 
Thompson had large estates in County Cork, and one fine morning 
he woke up in a reflective mood and contrasted his own affluent 
position with that of the poor peasantry on his estate. He came 



200 



THE CO-OPERATIVE MOVEMENT 



to the conclusion that he had for years been living on rent, the 
product of other men's labours. He elaborated this idea and 
produced a volume which, according to Professor Menger. of 
Vienna University, anticipated the economic doctrines of Karl 
Marx. Thompson was undoubtedly a very remarkable man. He 
wrote not only a great work on the distribution of wealth, but he 
was the first to proclaim the doctrine of the equal political rights 
of women and men. Mill was certainly familiar with Thompson's 
book on the rights of women, and was no doubt converted 
by it. Thompson threw himself heart and soul into the Owenite 
movement, and bequeathed his fortune to its propaganda. His 
will was disputed by a distant relative on the ground that the 
money had been left for an immoral purpose ! It took thirty-five 
years for the Irish Law Courts to decide this question. The 
decision was that the plaintiff had established his claim. It was 
immoral to leave money for the support of Co-operation and for 
propaganda for the rights of women. We have made a little 
progress since then. 

Owen and Thompson received their inspiration largely from 
William Godwin, the pioneer of liberal thought in economics, 
politics, and literature of the nineteenth century. Godwin not 
only wrote books on politics and economics, but he also wrote 
a novel, "Caleb Williams," which created a great sensation. 
The novelists before him, Eichardson, Fielding, Smollett, and 
Goldsmith, ably pictured the social conditions of the various ranks 
of society of their day, but they all, with the exception of 
Goldsmith, seemed to regard poverty as a necessary institution. 
They did not suggest a remedy for the evils which they described. 
In "Caleb Williams," Godwin not only gave us a picturesque 
account of the social conditions prevailing at the end of the 
eighteenth century and at the beginning of the nineteenth, but he 
suggested the methods by which the extravagances of wealth on 
the one hand and the sufferings of poverty on the other could be 
prevented. He put into the mouth of one of his leading characters 
a wealthy landlord the following confession, which was 
regarded as revolutionary at a time when it was dangerous even 
to suggest that property had its duties as well as its rights. 
Said Mr. Falkland: 

It is very true that there is a distinction of ranks. I believe that 
distinction is a good thing, and necessary to the peace of mankind. But, 
however necessary it may be, we must acknowledge that it puts some 
hardships upon the lower orders of society. It makes one's heart ache to 
think that one man is born to the inheritance of every superfluity, while the 
whole share of another, without any demerit of his, is drudgery and starving; 
and that all this is indispensable. We that are rich must do everything in our 
power to lighten the yoke of these unfortunate people. 






201 



RELATION TO LITERATURE AND ART. 



The writings of Godwin, Owen, and Thompson gave a great 
impetus to the whole movement towards Co-operation. They had 
immense influence upon other writers of genius, notably in fiction. 
The works of the fathers of Co-operation were followed by 
Disraeli's "Sybil," Mrs. Gaskell's "Mary Barton," and those 
wonderful romances of Dickens, which proved him to be not only 
a great literary artist, but a prophet and social reformer. The 
heroes of both Disraeli's "Sybil," which is certainly a work 
of genius, and of Mrs. Gaskell's "Mary Barton" are trade 
unionists, but both novels are aglow with the Co-operative spirit. 
I never read "Sybil" without regretting that Disraeli abandoned 
literature for politics. Charles Kingsley and Frederick Denison 
Maurice and their fellow-workers in the Christian Socialist 
movement undoubtedly also caught inspiration from the early 
Co-operative movement, as also did Arthur Hugh Clough, who, 
though Co-operation is. not a musical word, managed at least to 
make rhythm of it in the following passage from "Dipsychus"- 

The earth moves slowly, if it moves at all, 

And by the general, not the single, force 

Of the linked members of the vast machine. 

In all these crowded rooms of industry 

No individual soul has loftier leave 

Than fiddling with a piston or a valve. 

Well, one could bear that also; one would drudge 

And do one's petty part, and be content 

In base manipulation, solaced still 

By thinking of the leagued fraternity 

And of co-operation and the effect 

Of the great engine, if, indeed, it work, 

And is not a mere treadmill ! Which it may be 

Who can confirm it is not? 

It was impossible for the Manchester School to survive 
the exposure by these and other writers notably Euskin of the 
fallacy on which the main doctrine of Manchesterism was based. 
That fallacy was that you can best promote the interests of the 
whole community by giving free play to the selfishness of its 
individual members. Clough has a scathing satire on this 
doctrine : 

Each for himself is still the rule ; 

We learn it when we go to school 
The devil takes the hindmost, O ! 

And when the schoolboys grow to men, 
In life they learn it o'er again 

The devil takes the hindmost, ! 

For in the Church and at the bar. 
On 'Change, at Court, where'er they are, 
The devil takes the hindmost, ! 



202 



TIIK CO-OPERATIVE MOVEMENT IN 



Husband for husband, wife for wife, 
Are careful that in married life 

The devil takes the hindmost, ! 
From youth to age, whate'er the game, 
The unvarying practice is the same 

The devil takes the hindmost, O ! 

And after death, we do not know, 
But scarce can doubt, where'er we go, 
The devil takes the hindmost, ! 

Ti rel de rol, ti rol de ro, 

The devil takes the hindmost, ! 

The Co-operative movement was really a revolt against 
Manchesterism. It was based upon the principle of mutual help 
and brotherhood. Th6 ambition of many of its members, however, 
to hug their "divi." may not have helped to realise its highest 
ideal, yet the movement was in the direction of the realisation 
of a high ideal. Hence, though the pioneers of the Co-operative 
movement were free thinkers, their ethical teaching appealed 
powerfully to Maurice, Kingsley, Ludlow, and Thomas Hughes, 
who tried to establish the Co-operative industry on a Christian 
basis. As Dr. John Rae points out in his admirable work, 
"Contemporary Socialism," the Christian Socialists inveighed 
against the Manchester creed, then in the flush of success, as 
if it were the special anti-Christ of the nineteenth century. 
Lassalle himself has not used harder, more passionate, or more 
unjust words of it. Maurice said he dreaded above everything 
"that horrible catastrophe of a Manchester ascendancy, which 
I believe in my soul would be fatal to intellect, morality, and 
freedom;" and Kingsley declared that "of all narrow, conceited, 
hypocritical, anarchic, and atheistic schemes of the universe the 
Cobden and Bright one was exactly the worst. " Nobody has more 
contempt for the Manchester economic doctrine than I have, but 
at the same time I revere the memory of Cobden and Bright for 
the noble protest they made against the Crimean War and for 
their splendid advocacy of international arbitration. Probably 
Cobden and Bright Cobden, at any rate would have joined the 
Socialist Party had they not been born a generation too soon, 
following the example of John Stuart Mill, who avowed himself 
a Socialist though he did not attach himself to any of the Socialist 
organisations. 

The Christian Socialists, says Dr. Eae, agreed entirely with 
the Socialists in condemning the reigning industrial system; it 
was founded on unrighteousness; its principles were not only 
un-Christian but anti-Christian; and in spite of its apparent 
commercial victories it would inevitably end in ruin and disaster. 



203 



BELATION TO LITERATURE AND ART. 



Two peculiarities distinguished Christian Socialism from other 
phases of the movement. One is that its advocates insisted 
strongly upon the futility of mere external changes of condition, 
unattended by corresponding changes of inner character and life. 
"There is no fraternity," said Maurice, "without a common 
Father." Just as it is impossible to maintain free institutions 
among a people who want the virtues of freemen, so it is 
impossible to realise fraternity in the general arrangements of 
society unless men possess a sufficient measure of the industrial 
and social virtues. Hence the stress the Christian Socialists of 
England laid on the education of the working classes. 

The other peculiarity is that the Christian Socialists did not 
seek in any way whatever to interfere with private property or 
to invoke the assistance of the State. They believed with 
Holyoake that self-help is a sound principle, both morally and 
politically, and they believed it to be sufficient. They held it to 
be sufficient, not merely in course of time, but immediately 
even, to effect a change in the face of society. .For they loved and 
believed in their cause with a generous and touching enthusiasm, 
and were so sincerely and absolutely persuaded of its truth 
themselves that they hardly entertained the idea of other minds 
resisting it. Mr. T. Hughes said: 

I certainly thought that here we had found the solution to the great 
labour question ; but I was also convinced that we had nothing to do but just 
to announce it, and found an association or two, in order to convert all 
England, and usher in the millennium at once, so plain did the whole thing 
seem to me. I will not undertake to answer for the rest of the council, but 
I doubt whether I was at all more sanguine than the majority. 

The chief inspirers of the Christian Socialist movement, which 
is based on co-operative principles, were men of fine culture some 
of them famous authors. Mr. Thomas Hughes wrote one of the 
most successful books of the last century, "Tom Brown's 
Schooldays. ' ' 

Frederick Denison Maurice was Professor of English Literature 
at King's College, London, and the author of a history of 
Philosophy, besides a number of theological works and a novel 
called "Eustace Conway." 

Charles Kingsley won his way to the front rank of English 
novelists, and more than any of them not even excepting 
Dickens probed to the depths of the misery of the poor, and 
showed how they were demoralised by private charity instead of 
being helped by the rich to become independent of doles which 
could not be done without co-operation. The two novels by which 
Kingsley will live are "Alton Locke" and "Yeast." 



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In a conversation between the gamekeeper Tregarva and the 
Squire, he gives us in "Yeast" the real grievance from which the 
poor suffer for want of combination and through their dependence 
on the landlord : 

"You seem to see both sides of a question, certainly," said Lancelot. 
"But what a miserable state of things that the labouring classes, should 
require all these societies and charities and helps from the rich ! that an 
industrious freeman cannot live without alms ! ' ' 

"So I have thought this long time," quietly answered Tregarva. 

"But Miss Honoria she is not afraid to tell her father the truth?" 

"Suppose, sir, when Adam and Eve were in the garden, that all the devils 
had come up and played their fiends' tricks before them do you think they'd 
have seen any shame in it?" 

"I really cannot tell," said Lancelot, smiling. 

"Then I can, sir. They'd have seen no more harm in it than there was 
harm already in themselves, and that was none. A man's eyes can only see 
what they've learnt to see." 

Lancelot started : it was a favourite dictum of his in Carlyle's works. 

"Where did you get that thought, my friend?" 

"By seeing, sir." 

"But what has that to do with Miss Honoria?" 

"She is an angel of holiness herself, sir, and, therefore, she goes on 
without blushing or suspecting where our blood would boil again. She sees 
people in want, and thinks it must be so, and pities them and relieves them. 
But she don't know want herself, and, therefore, she don't know that it makes 
men beasts and devils. She's as pure as God's light herself, and, therefore, she 
fancies everyone is as spotless as she is. And there's another mistake in your 
charitable great people, sir. When they see poor folk sick or hungry before 
their eyes they pull out their purses fast enough. God bless them, for they 
wouldn't like to be so themselves. But the oppression that goes on all the 
year round, and the want that goes on all the year round, and the filth, 
and the lying, and the swearing, and the profligacy that go on all the year 
round, and the sickening weight of debt, and the miserable grinding anxiety 
from rent-day to rent-day, and Saturday night to Saturday night, that crushes 
a man's soul down, and drives every thought out of his head but how he is 
to fill his stomach and warm his back and keep a house over his head, till he 
daren't for his life take his thoughts one moment off the meat that 
perisheth oh, sir, they never felt this, and, therefore, they never dream 
that there are thousands who pass them in their daily walks who feel this, 
and feel nothing else." 

Says Ruskin : 

Government and co-operation are in all things the Laws of Life : anarchy 
and competition the Laws of Death. And with respect to the mode in which 
these general principles affect the secure possession of property, so far am I 
from invalidating such security that the whole gist of these papers will be 
found ultimately to aim at an extension in its range ; and whereas it has long 
been known and declared that the poor have no right to the property of the 
rich, I wish it also to be known and declared that the rich have no right to the 
property of the poor. 

It is only on the Co-operative principle that you can prevent 
the robbery of the poor by the rich. Euskin in his comparison 
between the Co-operative systems of Cheny and Citeaux does 



205 



RELATION TO LITERATURE AND ART. 



not show a just appreciation of the movement which the Eochdale 
Pioneers made practicable. At Cheny they made jewellery for 
which Euskin had a feminine admiration, but at Citeaux, he 
tells us, 

There is no jewellery going on any more, but we have an entire I was 
going to say Rochdale, but I ought to say Clear Dale (clair vaux) Co-operation 
of every food-producing and pot-boiling business, organised in groups, each 
with their own masters, the brother millers, brother bakers, greengrocers, 
carpenters, masons, smiths, weavers; and at the head of the collective 
groups belonging to each abbey one monk charged with the distribution and 
organisation of all the work. 

I do not know whether Ruskin meant this for a sneer at 
Rochdale or not. If he did, he made a great mistake in assuming 
that the Co-operative movement in this country is wholly given 
up to pot-boiling business. Amongst the distinguished men who 
have lectured for or written for the British Co-operative movement 
is to be included Mr. Ruskin 's greatest disciple, William Morris. 
Education has always been a strong subject with our Co-operators, 
nor have they altogether neglected music and the arts. 

The Co-operative movement on Rochdale lines has been a 
success because, unlike the Co-operation of the Christian 
Socialists, it has never been mixed up with theology. Tennyson, 
the bosom friend of Maurice, seems to have been entirely in 
sympathy with the Rochdale movement. Holyoake's articles 
in an early impression of the Co-operative News attracted the 
attention of the then Poet Laureate and his wife. Referring to 
Holyoake's propaganda movement on the Continent, Mrs. 
Tennyson wrote to him : 

I have read with great pleasure your very interesting account of your 
visit to Milan, and I thank you heartily for your kindness in thinking of 
me and sending it to me. He who sows is so often not the one who reaps on 
this earth of ours that I cannot but feel you are exceedingly happy in this 
rich harvest of your labours, and in the still richer promise of harvest to 
come. Co-operation seems to me one of those grand simple applications of 
eternal truths to the everyday work of the world that, having been made, 
must extend indefinitely. 

Tennyson himself would have written an ode for the first 
Co-operative Festival at the Crystal Palace had he not. been 
confined to his bed by sickness. I do not wish to imply that 
Tennyson was opposed to the Christian Socialists, but the 
correspondence between Mrs. Tennyson and Holyoake indicates 
that her husband thoroughly approved of the Rochdale propaganda. 
The mistake which the Christian Socialists made was in assuming 
that Co-operation was not in itself religious. Socialism and the 
Real Presence they recognised as the creed of the High Church 
party, as it largely prevails to-day. Holyoake, who was one of 
the most tolerant of men, took up an ethical position entirely 



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THE CO-OPERATIVE MOVEMENT IN 



unallied to theology, but he never dreamt of opposing the good 
works which Maurice, Kingsley, Neale, Hughes, and Ludlow 
started with so much enthusiasm. Holyoake, however, earnestly 
believed that the position taken up by these pioneers of social 
betterment was illogical. He thought their theological doctrines 
erroneous, and when doctrinal error, he urged, is allied to 
excellent practice, such as that presented in the Co-operative 
exertions of the Christian Socialists, "we will leave their doctrinal 
error alone till we can find an opportunity of disproving it without 
appearing at the same time as the opponents of their good works. " 
The Christian Socialist movement, however, was not altogether 
a failure. It did a noble work for education long before the 
necessity of educating the people was recognised by Parliament, 
and the Working Men's College in Great Ormond Street is a lasting 
memorial to the disinterested efforts of these noble-minded men. 
Many distinguished men of letters besides Maurice and Kingsley 
have given their gratuitous services as lecturers at the College, 
and bequeathed to it a tradition of literary and artistic inspiration. 
Euskin was an unattached Co-operator, and inclined to 
condemn, as I have shown, the materialistic tendencies of the 
movement. He founded a Co-operative Society after his own 
high ideals, which were not so much theological as aesthetic. 
Ruskin lived largely in the past, and by his Guild of St. George 
he tried to revive the principles upon which the Guilds of the 
Middle Ages were based. These Guilds, being combinations both 
of masters and workmen, were trade unions adapted to the needs 
of their times, but the real ground of their decay, as Ruskin 
himself admits, lay chiefly in the conditions of selfishness and 
isolation which were more or less involved in their vow of 
fraternity and their laws of apprenticeship. The same danger 
of decay threatens all combinations which do not recognise that 
the interest of the community is far greater than the interest of 
the individual. Ruskin on one occasion said to the members of 
St. George's Guild: 

I must warn you very earnestly against the notion of "co-operation" as 
the policy of a privileged number of persons for their own advantage. You 
have this land given you for your work that you may do the best you can 
for all men; you are bound by certain laws of work, that "the best you 
can" may indeed be good and exemplary, and although I shall endeavour to 
persuade you to accept nearly every law of the old Guilds, that acceptance, 
I trust, will be with deeper understanding of the wide purposes of so narrow 
fellowship ; and (if I thought it not too foreign to your present temper) 
more in the spirit of a body of monks gathered for missionary service than 
of a body of tradesmen gathered for the promotion even of the honestest and 
usefullest trade. It is, indeed, because I have seen you to be capable of 
co-operation, and to have conceived among yourselves the necessity of severe 
laws for its better enforcement, that I have determined to make the first essay 



207 



RELATION TO LITERATURE AND ART. 



of St. George's work at Sheffield. But I do uot think you have yet learned 
that such unity of effort can only be vital or successful when organised verily 
for the "interests of England," not for your own; and that the mutiny 
against co-operative law which you hitherto selfishly, and therefore guiltily, 
sought to punish, is, indeed, to be punished for precisely the same reasons 
as mutiny in the Channel Fleet. 

Kuskin, like the leaders of the old school of Co-operators, 
was an individualist. He believed, it is true, in State control 
of education, but he had no faith in the democracy as a whole. 
Neither had Owen or Holyoake. Owen did not support the 
Chartist movement. He imagined it possible to realise his ideals 
for the betterment of the masses by enlisting the sympathy of the 
classes. Holyoake was a Chartist, and imagined that when the 
masses secured Parliamentary representation the obstacles to 
combined individual effort would be removed. He did not, 
however, believe in State control of industries. There is very 
little literature in favour of this view. John Stuart Mill, it is 
true, in his earlier writings favoured Holyoake 's individualist 
opinions, but in his later years Mill adopted the modern Socialistic 
doctrine. "The problem of the future," he said, "is how to 
preserve the strictest individual liberty with the common ownership 
of the raw materials of the globe and the equal participation by all 
in the products of combined labour." It is this view which has 
created the finest literature associated with the Co-operative 
movement. It is a principle which has been emphasised by the 
best of our modern romancers, William Morris, Bernard Shaw, 
H. G. Wells, Arnold Bennett, Gordon Hewett, and many less 
known novelists. These writers have recognised the fact that the 
State has an immense power for mischief or for good, and that to 
act independently of the State is to court disaster. The tendency 
of present-day literature is undoubtedly in the direction of 
realising an ideal State control of industry on the basis of a 
right distribution of the products of labour. The whole danger 
of this new movement is the possibility of government by 
bureaucracy, but this danger can be avoided by the devolution 
of government from the central authority to the local communes. 
Even the old-fashioned Co-operators now, I imagine, would not 
object to the State control of the great monopolies. They would 
not, I suppose, object- to the nationalisation of land and railways. 
They have undoubtedly much in common with the advance guard 
of the Socialist movement, and, therefore, would be willing to 
swell the music of William Morris's fine marching song: 

What is this, the sound and rumour? What is this that all men hear, 
Like the wind in hollow valleys when the storm is drawing near, 
Like the rolling on of ocean in the eventide of fear? 
'Tis the people marching on. 



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THE CO-OPERATIVE MOVEMENT IN 



Whither go they and whence come they? What are these of whom ye tell? 
In what country are they dwelling 'twixt the gates of heaven and hell? 
Are they mine or thine for money? Will they serve a master well? 

Still the rumour's marching on. 
Forth they come from grief and torment; on they wend towards health and 

mirth , 

All the wide world is their dwelling, every corner of the earth; 
Buy them, sell them for thy service I Try the bargain what' 'tis worth, 

For the days are marching on. 

These are they who build thy houses, weave thy raiment, win thy wheat, 
Smooth the rugged, fill the barren, turn the bitter into sweet; 
All for thee this day and ever, what reward for them is meet? 

Still the host comes marching on. 

Many a hundred years passed over have they laboured deaf and blind; 
Never tidings reached their sorrow, never hope their toil might find. 
Now at last they've heard and hear it, and the cry comes down the wind, 

And their feet are marchiug on. 

O, ye rich men, hear and tremble, for with words the sound is rife : 
"Once for you and death we laboured; changed henceforward is the strife. 
We are men, and we shall battle for the world of men and life; 

And our host is marching on." 

"Is it war, then? Will ye perish as the dry wood in the fire? 
Is it peace? Then be ye of us, let 'your hope be our desire, 
Come and live! .for life awaketh, and the world shall never tire; 

And hope is marching on." 

On we march, then, we, the workers, and the rumour that ye bear 
Is the blended sound of battle and deliv 'ranee drawing near; 
For the hope of every creature is the banner that we bear, 

And the world is marching on. 

When we come to deal with the influence of the Co-operative 
movement on art, a very wide field for reflection is at once opened 
up. The whole character of British painting, as distinguished 
from that of the Continent, is brought into consideration. With 
most foreign schools the British contrasts very strongly, and 
nowhere has the difference been more carefully noted than on the 
other side of the Channel. It is, in fact, in the words of a 
Frenchman that we may best approach the study of the subject. 

Jean Fra^ois Millet, one of the humblest of men and one of 
the greatest of artists, has told us that humble things "the 
trivial" is his exact expression may sometimes "minister to 
the sublime." Words could not better express the art of the 
painter of the "Angelus," nor could anything better distinguish 
him from the majority of foreign artists and show at the same 
time his affinity in sentiment and in subject matter to the great 
British masters. Millet only said what in fact the English school 
had been practising long before his day, and has been increasingly 
practising since. A particular work which may be noted at the 
outset is the Leighton fresco at the South Kensington Museum, 
"The Arts of Peace." It is impossible to look long at this work 




02 St 

H 

H =T 

> 1 






209 



RELATION TO LITERATURE AND ART. 



without being impressed with the Co-operative ideal. In his 
apt arrangement of the groups of classical figures, each one of 
which is an embodiment of the idea of Labour, or of the ease 
and elegance of the domestic side of life to which Labour ministers 
and in which it, therefore, ought to have its share, the artist 
has represented a complete Co-operative Commonwealth. The 
work might have been called, in fact, "Co-operation." It is 
a study of harmony in the midst of diversity, and if it be not 
a direct product of the idea which Co-operation has been steadily 
instilling I, at least, cannot but regard the picture as especially 
suggestive of Co-operative influences. Every external influence 
over the mind and work of artists is at best indirect, and it is 
almost as often quite unconscious, but there are few British artists 
who, although unaware that they were doing so, 'have not yielded 
themselves somewhat to some kind of environment. The painter 
of this South Kensington fresco was on the whole an upholder in 
practice of the view that art is "independent;" its merit as art 
must not be measured, that is to say, by any particular purport. 
Yet no one has shown more truly than Leighton that, while no 
work is artistic simply by reason of its purport, none can in fact 
be entirely without some quality which directs the attention 
outwards and so makes the picture something more than what 
Whistler once called "painters' poetry" tjhe poetry, that is to 
say, of harmonious forms and colours as such. The late President 
declared : 

You will find that, through the association of ideas, lines and forms, 
and combinations of lines and forms, colours and combinations of colours 
have acquired a, distinct expressional significance, arid, so l to speak, an ethos 
of their own. 

It is this significance, this ethos, which has given British art 
what is, perhaps, its main characteristic. 

English painting has been well described as "painting with a 
purpose," and it has been part of its purpose always to express 
the poetry latent in "the trivial," in the most homely scenes and 
everyday incidents of the life arid labour of the town and the 
country. Through its extreme simplicity of subject, British art as 
a whole has been in closer relation with the democratic movement 
than the art of any other country. Its instinctive feeling for that 
movement has been not infrequently expressed in words as well as 
in painting. "To paint pictures dealing with my own time, and 
to treat subjects with which most of us are quite familiar" that 
is the way in which a popular living artist has described his 
object. As coming from the painter of that 'famous picture of 
"The Casuals," Sir Luke Fildes, E.A., the words are specially 
significant. When "The Casuals" was exhibited in 1874 it made 



15 



210 



THE CO-OPERATIVE MOVEMENT IN 



such a stir that a policeman was required to protect it from the 
crowds that flocked to see it. The deep human interest thus 
evoked by this artist has, I think, never been shown in quite the 
same way since, but his continued popularity would, even if it 
stood alone as it assuredly does not among contemporary 
artists, provide remarkable testimony to the abiding influence of 
democracy on painting. Sir Luke Fildes has explained that in 
treating subjects from the common life of the people there is an 
advantage to the artist, inasmuch as "it must enable you to 
get at the truth, at the very heart" of the matter. Of all living 
artists he perhaps is the one who has most directly proved that 
advantage; but his purpose in painting is- not exceptional, but 
rather typical. It is part and parcel of our national character 
for "painting with a purpose." 

It is especially in virtue of their choice of economic subjects 
that our painters have revealed this character of their painting. 
They have shown in this respect that Millet's saying about "the 
trivial" may have a sublime significance which far transcends its 
mere artistic bearing. Like Millet himself, though perhaps less 
consciously, they have all truthfully rendered the spirit of Burns's 
songs : 

To make a happy fireside clime 
For weans and wife, 

That's the true pathos and sublime 
Of human life. 

In doing this they have been helped, not a few of them, by 
their own personal experiences. They have often seen nay, 
lived the humble life which they portray. Look at the origins of 
several of the best of our painters. Turner was a barber's son; 
Clarkson Stanfield began life as a sailor; Old Crome served his 
first apprenticeship of paint in the shop of a coachbuilder ; and 
Romney before he became a painter was a carpenter ; Constable 
knew every detail of the working of his father's mill, and David 
Cox was similarly familiar with a "whitesmith's" business. 

It is thus easy to see why "subject" is of so much importance 
in our painting. Reflecting as it does these most intimate 
sympathies of our painters, it serves to distinguish them from 
most other artists. It shows their "purposeful" character. At 
its highest, this character has been best expressed by Ruskin. 
He has said, speaking of the British masters: 

The success of the painter depended on his desire to convey a truth 
rather than to produce a merely beautiful picture. . . . Compare the 
feeling with which a Moorish architect decorated an arch of the Alhambra with 
that of Hogarth painting the "Marriage a la Mode," arid you will at once 
feel the difference between art pursued for pleasure only and for the sake 
of some useful pleasure or impression. 



211 



BELATION TO LITERATURE AND ART. 



As a rival of the doctrine of "painting with a purpose" 
the notion of "art for art's sake" has never found much 
acceptance amongst us. British painters have been too intimately 
conversant with the different aspects of what Euskin calls "the 
physical conditions appointed for human existence" not to feel 
impelled to commit to canvas some "passionate representation" 
of those aspects. Ruskin, when he used these words, was speaking 
primarily of landscape painting, but no injury is done to his 
meaning in including in "physical conditions" that first and 
last of all human conditions Labour. It is because painters have 
seen so deeply into that supreme necessity that they have painted 
so directly, have appealed so immediately to the hearts of all men, 
and have preferred, in place of the most elaborate theories, the 
very simplest realities. Art, in short, is not an abstraction but 
a reality the living record of our successive social, political, 
and economic movements. 

The impress left by the Co-operative movement has been always 
clear even if the intention to leave it has not been equally so. 
Almost step for step with the remarkable progress which 
Co-operation has made, the pictorial art of this country has been 
marking the developments that have occurred in the world of 
Labour and in that of Commerce. Even in those practical and 
useful arts which just because, forsooth, they are practical and 
useful are sometimes classified as the lesser arts, the same 
hopeful note of progress is not altogether absent. We are yet, 
indeed, far off from the day when, in William Morris's economic 
ideal, each thing that is made in our factories and workshops and 
sold in our markets shall be "made by the people for the people 
as a joy for the maker and the user." It is, however, noticeable 
that in the work of the painter this note of joy in labour has been 
more and more clearly sounded. Indirectly through our pictures, 
if not directly through our manufactures, we have been learning 
the lesson that labour is not a means of existence merely, but a 
bond of brotherhood. Side by side with the spectacle of pain and 
misery resulting from total denial to men of their primal right 
to labour, the painters have shown us the happiness which flows 
freely to all men both as makers and users wherever that right 
is exercised. On the one hand we see the dire, yet unexaggerated, 
evils of our day and of a generation ago portrayed with ruthless 
realism in a picture like "The Casuals," and, on the other hand, 
we have seen delineated with no less regard to the truth of the 
matter the delight of the labourer in his labour. Each of these 
elements, the bright or the gloomy side to the economic spectacle, 
has from time to time made its particular appeal to some particular 
painter, but there is one master artist in whose work, to my mind, 



THE C'O-OPERATIVE MOVEMENT IN 



both sides of the picture are presented together. [ refer to 
Frederick Walker. In his paintings, some of the best of which 
are to be seen in the Tate Gallery in London, there is the sweetest 
beauty combined with the sternest realism. Sir Hubert Herkomer 
has said: 

It was he who saw the possibility of combining the grace of the antique 
with the realism of our everyday life in England. His navvies are Greek gods, 
and yet not a bit less true to nature. True poet that he was, he felt all 
nature should be represented by a poem. The dirty nails of a peasant, such 
as I have seen painted by a modern realist, were invisible to him. Nor did 
lie leave out the faces of the peasants in order to produce gr*andeur as tin; 
French realist did. 

True, Euskin has declared that Walker's peasants were "got 
up for the stage," but the fact seems to be that to his realistic 
rendering of rustic labour he joined a sense of beauty. His picture 
of "The Vagrants" is an idyll, in spite of its realism. As the 
late Mr. A. C. Swinburne has said, its art technique makes it 
"almost a feat of mere skill rather than a grave sample of work, 
but in effect it is no such slight thing. " It is as serious a study of 
a certain stern aspect of our economic civilisation as is Sir Luke 
Fildes'S "Casuals," but it combines with the pathos inherent in 
that subject a beauty and a brightness which enhance by the 
contrast the sense of a good day coming for our rustic and, indeed, 
our whole society. 

Something of the same sense is to be discovered in the little 
known as well as amongst the well known of our English artists. 
In the Eoyal Academy of 1897 there was a picture which, as a 
treatment of the two sides of the economic question poverty and 
wealth attracted the favourable notice of Count Tolstoi. The 
picture was by Mr. Langley, and Tolstoi wrote of it : 

The boy, pitifully drawing his bare feet under the bench, is eating; the 
woman is looking on, probably considering whether he will not want some 
more; and a girl of about seven, leaning on his arm, is carefully and seriously 
looking on, not taking her eyes from the hungry boy, and evidently 
understanding for the first time what poverty is, and what inequality amonp 
people is, and asking herself why she had everything provided for her while 
this boy goes barefoot and hungry? She feels sorry and yet pleased. And 
she loves both the boy and goodness and one feels that the artist loved 
this girl, and that she, too, loves. And this picture, by an artist who, I 
think, is not very widely known, is an admirable and true work of art. 

Herein we have the reflection, through a concrete instance, of 
the Tolstoian philosophy. The idea is, in its essence, the 
universally accepted one, that in art the highest source of our 
interests is a certain universality. Consequently, as Tolstoi 
implicitly argues, there can be no better subject matter for pictures 
than such scenes or incidents as are the outcome of our common 
humanitarian instinct for brotherly love and union. All art which 



213 



RELATION TO LITEBATUBE AND ART. 



inspires us with this feeling, and so tends practically to unite men, 
is high art; all which deprives us of it, and so tends to divide 
men, is low art. There can be no more fruitful conception for the 
economic and social movement, on its artistic as well as its 
practical side, than this. The ground of it is, of course, an 
intellectual and moral soil which knows no geographical or political 
boundaries. I, however, think that by far the earliest and most 
abundant yield from it has been obtained by British artists. "The 
task for Christian art," says Tolstoi, "is to establish brotherly 
union among men." His inspiring creed has been, like the 
humble gospel of Millet, already practised in this country. We 
find something of its spirit even, amongst our earliest painters. 
Sir Joshua Keynolds, with all his exclusiveness, bears witness by 
his grace and ease, and above all by the sense of companionship in 
all his portraits, to the fact that a broader idea of life had even in 
his day begun to smoothen out inequalities. Compare his portraits 
with, say, those of Van Dyck, who, of all the great President's 
predecessors, revealed perhaps the most lovable and most spiritual 
traits in faces, and you will be struck with the difference. It is 
a difference which, in so far as it is to the advantage of Reynolds, 
must be held to mark the advancement of the democratic spirit. 
Look, too, at Reynolds 's contemporaries, Hogarth, Gainsborough, 
and see how they also softened the harsher sense of things, born of 
the intense individualism which they beheld around them. Do 
they not both one through his humour and the other through 
his pathos give you the suggestion of equality, of the idea which, 
in economics, Tolstoi expressed by "brotherhood." The coming 
spirit of union, of Co-operation, was over these early masters or 
ever they were aware of it, and in the gradual awakening to. its 
influences their successors have faithfully followed them. 

To the question asked by Tolstoi, "What is Art?" and 
answered by him in the way I have stated, it would be interesting 
to add the inquiry "What was Art?" What it was on the 
Continent, and what it happily is no longer even there, Millet may 
serve to show us. The French peasant farmer's son was, both in 
his art and in his person, the embodiment of all that before his 
day in his own country the tradition of "the grand style" would 
have caused to be rejected as not only trivial but as unworthy 
and unmeaning. A man of as lowly origin as he might, indeed, 
have been born with a genius for painting at any previous period, 
as in fact was Claude of Lorraine; but as for admitting their 
whole class in society and their life's round of daily trivial toil 
and trial into the ranks of subjects fit for high, ideal, artistic 
treatment, whoever in Claude of Lorraine's day heard of .such a 
thing! The peasant might at any time become an artist, but it 



214 



THE CO-OPERATIVE MOVEMENT IN 



took first our early English landscapists and then Millet to 
discover that, as artist, he need not forget his peasanthood, 
but might, on the contrary, dedicate himself to it. To-day it is 
the life of labour which more than anything else appeals to us, and 
it appeals without distinction to all, as a necessity of all and 
as a joy of all. Spade and ploughshare are of equal artistic value 
now with the proudest ship that carries our overseas commerce, 
and so distributes the products of the labour of spade and 
ploughshare. 

We may see the effects of this in almost any gallery, but 
one or two instances will serve as typical of others. Mr. 
G. F. Watts 's "The Dray Horses" and Mr. Briton Kiviere's 
"Giants at Play" are two very well known pictures which are 
the property of the nation. They are to be seen in the Tate 
Gallery in London. I purposely instance them because they are 
popular, and because at the same time they deal with the lowliest 
and most trivial aspects of life and labour. The manner in which 
they do so is an artistic testimony to the whole democratic 
movement. There is, indeed, a suggestion of something ironical 
in this as we think of Mr. Watts's subject. The brewer's drayman, 
as you usually see him, seems a strange sort of character for the 
imagination to seize upon as an embodiment of the idea of 
labour! Mr. Watts, however, was a true idealist, and in this 
serious handling of a theme suggestive of satiric art he has set 
before us a very striking truth. His motive in painting the picture 
is generally said to have been twofold. Neither of the statements 
commonly made, however, conveys to my mind the correct 
interpretation of the work. It is said, in the first place, that 
Mr. Watts was prompted by some prophetic feeling that, with 
the advent of steam and other forms of motor traction along our 
public highways, the day of drayhorses might soon pass into 
oblivion, and he accordingly determined to bequeath to history 
this ideal record of the creature's statuesque magnificence. Again, 
it is stated that in the stolid form of the drayman no less than 
in that of the two huge horses the artist designed a tribute to 
his countrymen's moral character; that he took the figures as 
expressive of the old phlegm and slowness, but as suggestive also 
of great strength and solidity, of power held in reserve. That 
is true enough as far as it goes, but it misses part of the truth, I 
think, in going too far. We are at all events justified in confining 
thought about the picture to the particular phase of life which 
is immediately portrayed by it, and in preferring, accordingly, 
to regard it with direct reference to our ideas of Labour. Labour 
is the subject dealt with, and in dealing with it Mr. Watts seems, 
to my mind, to have been inspired by a conception which is at 



215 



RELATION TO LITERATURE AND ART. 



once the source and goal of the whole Labour movement. I am 
here using the word Labour, of course as, indeed, I have already 
indicated in its widest meaning, in the sense in which it implies 
the whole progressive movement, including that of Co-operation, 
for economic betterment. Let us see, then, what in this sense 
the picture precisely imports. 

The drayhorse is a passing phase, but the feeling evoked 
by the fact is hardly that of regret. It looks forward rather to 
the future. Mr. Watts 's promptings in undertaking the picture 
were indeed prophetic more so, perhaps, than he himself was 
aware of. Interesting as it is in itself, the passing drayhorse 
is a more fitting subject for Mr. Watts 's art in virtue of what 
it symbolises. I cannot help thinking that the idea of potential 
energy, of strength in repose, which horse and man here alike 
represent, is of particular interest when applied to the work 
which both horse and man have to do. I do not mean that 
that class of work itself is a passing phase, and that, in Mr. 
Watts 's conception, there would soon be no more beer barrels to 
convey and deliver anywhere; but the thought does suggest 
itself that this strength, this energy, which the picture shows in 
repose, is a power fraught with deliverance from an oppressive 
industrial as well as a moral thraldom. There is no need to seek 
an interpretation of the picture farther afield than this. What 
is to my mind its deepest meaning is apparent on the surface. 
The work is, indeed, a tribute to the national character, but the 
tribute is paid only indirectly, through the artist's conception 
of the progressive social and industrial movement reflecting that 
character. What is really typified in this picture is the potential 
revolt of Labour, the uprising of the worker who, though 
somnolent still, is not wholly unconscious of the strength within 
him, and only waits to exert it. The drayhorse, truly, is a passing 
phase, but the power it typifies endures, and human labour one 
day will assert its own. But it is no less a moral than an economic 
dominion to which the worker is destined; and how suggestively 
the painter has chosen his subject to convince us of this ! Truly, 
beauty may start at the touch of art from almost any unlikely 
thing, but what surer touch than this could have been given to a 
more unlikely thing than a beer barrel? 

The same significance may be read in the other national picture 
I am now referring to Mr. Eiviere's "Giants at Play." In this 
picture the "giants" are navvies, and their figures express to my 
mind the same reserve of strength as Mr. Watts 's drayman; but 
they express it with a difference. "It is presumably Sunday 
morning," writes Mr. E. T. Cook of this picture in his Handbook 
to the Tate Gallery, "and the companion of the chief actor was, 



216 



THE CO-OPERATIVE MOVEMENT IN 



we are afraid, drinking last night." Well! so it may be. There 
are moral as well as economic thraldoms, but the one is often twin 
with the other, and the same reserve of strength which is expressed 
by this picture threatens both of them. Whatever in the past may 
have been shall no longer be when once the strength of Labour 
has come to know itself and so to stir itself to true giant-like 
action, shaking off the shackles which industrially had bound it, 
and thence rising, so to speak, on the proverbial "stepping-stones" 
to "higher things." It is much the same idea of the worker's 
social destiny that I have in looking at another of Mr. Riviere's 
pictures. This is his "Companions in Misfortune," also in the 
Tate Gallery. It is a picture of a poacher and his dog. The 
poacher is asleep, and his recumbent form suggests to me the 
dormant power of a victim of circumstance to rise superior in future 
to the system which has victimised him. You honestly feel for 
the fellow lying there with his gun beside him, and you like his 
faithful companion his dog. You cannot feel he is guilty of a 
great iniquity. Eather do you think he is more sinned against 
than sinning. Nay, more; he is the embodiment of the hope that 
he and his fellow-sufferers from the tyranny of economic 
circumstance will one day have no occasion to revisit thus, by 
poaching or more serious guilt, their sufferings on the heads of 
others. 

These and other pictures seem all pregnant with the idea 
which inspires the social and economic movement. Assuredly we 
are moving forward. Industrially there could be no more 
wonderful proof of that than in the growth of the Co-operative 
movement, but artistically the record is writ equally large. It is 
deciphered plainly in our public picture galleries. When you 
chance, for instance, in the Royal Academy show upon some 
typical picture by a painter of rural subjects like Mr. George 
Clausen, R.A., how the conviction is borne in upon you that not 
only is labour not unlovely, but under those fair conditions which 
Co-operation in any form of industry assuredly secures it is the 
source of real art. How, in pictures of this kind, the toilers 
seem already to have realised these fair conditions, and how they, 
therefore, look as though they were themselves true artists. 
producing something which fulfils at once the demand of 
democracy and the requirements of art something which, in the 
words of William Morris, is "made by the people for the people 
as a joy for the maker and the user." I regard the works of 
painters such as Mr. Clausen as the culmination for our day of 
that democratic art sympathy which, as I have shown, begins 
dimly enough in the early British School of painting. We have 
now dispelled that dimness and replaced it, in our painters, with 



217 



RELATION TO LITERATURE AND ART. 



a clear perception of the inherent beauty of Millet's art gospel 
of the "trivial," but to see the progress that has been made 
pictorially, side by side and step by step, with the Co-operative 
movement we must again look back a while. 

"One cannot get very sad," remarks the French critic Chesnau 
in his book, "The English School," "or cry long over ancient 
history ! ' ' That is true : but the truth largely is that in our 
economic past, as presented by the painters, there is a great deal 
that lies "too deep for tears." I know of no painter to whom 
this applies more than it applies to Turner the master to whom 
so much that is best applies in fullest measure ; nor do I know of 
a passage of criticism in which the application is more clearly 
shown than it is in a section of the "Modern Painters." Euskin, 
in treating of the topography of Turner, contrasts his ideal 
rendering of a windmill with the treatment given to a similar 
subject by Clarkson Stanfield. The passage is instinct with that 
feeling of the bitterness of human labour under the old conditions 
of unrestrained and purely private profit-making which set Eobert 
Owen to his economic preaching and the Rochdale Pioneers to 
their practical venture. Ruskin, in describing Turner's mill, 
writes : 

It is a poor property, and evidently the owner of it has enough to do 
to get his own bread out from between its stones. Moreover, there is a dim 
type of all melancholy human labour in it catching the free winds and 
setting them to turn grindstones. Turning round a couple of stones, for the 
mere pulverisation of human food, is not noble work for the winds. . . . 
All men have felt it so; and this grinding of the mill, whether it be breeze or 
soul that is set to it, we cannot much rejoice in. 

Yet even here the artist is careful to give us in his pictures, 
and the critic is careful to state it in his criticism, that note 
of hope which, as I observed in speaking of Mr. Watts, is at 
once at the source and goal of the Co-operative movement for 
commercial betterment. "Turner has no joy of his mill. It shall 
be dark against the sky," and yet it shall be "proud and on the 
hill-top; not ashamed of its labour, and brightened from 
beyond, the golden clouds stooping over it, and the calm summer 
sun going down behind, far away, to his rest." This is the 
conclusion of the whole matter. Here, surely, we have in the 
deepest sense of Ruskin's words the thoughtful and passionate 
representation of the physical conditions appointed for human 
existence. It is through the representation which he gives to these 
conditions that the artist, whether consciously or not, becomes 
an economic teacher or interpreter. According to the passion 
which he is able to feel in his subject will be the truth of his 
teaching or his interpretation. The passion is the indispensable 



218 



THE CO-OPERATIVE MOVEMENT. 



condition of the representation. If Turner have no joy of his mill, 
then he must have grief of it, and the truth of his picture is in 
precise proportion to the share he gives us of the miller's own 
passion, partly of grief but partly also of joy and hopefulness. 
That is the essence of the idealism of Turner: the conviction of 
its realism. The mill perchance, if we could any longer identify 
it, would be found to be in a different position or even of slightly 
different shape from that which the artist has given it, but the 
"idealisation" involved in his alteration only serves to convince us 
of its only meaning for us that toilsome purpose of a mill which 
the miller himself, we may be well assured, is most painfully aware 
of. He, at least, poor man, would know the identity of Turner's 
mill with his own. The human meaning of the picture is writ large 
enough for him who has most to do with the actual original of 
it; and it is in this sense that the ideal in art is always real. 
What is the reality of anything but, after all, its symbolism? 
A thing must have a meaning for us ; and this meaning cannot 
exist in the mere thing itself, as though each object were 
absolute and had no relation to other objects. It is as true in 
painting as it is in poetry that, as Shelley has it, 

Nothing in the world is single, 

All things by a law divine 
In one another's being commingle. 

It is this "law divine" of the association of all things, binding 
them all together in one common bond of meaning for each and 
all of us all those of us at least who, unlike Wordsworth's 
Peter Bell, can see that a primrose by the river's brim is something 
more than a yellow primrose it is this law which controls the 
artist, and it is in virtue of this law that whatever any one 
object Turner's mill, for example may mean for one individual, 
however intensely, this it can also be made to mean for any other 
individual. Its meaning is there, and it is for the artist to show 
it to us and to the greatest possible number of us. With him 
we must enter into the joys and sorrows of the world around us, 
and when he shows us a windmill it must be not a windmill merely 
but "a type of all melancholy human labour" and as I have 
shown that Ruskin also implies at the same time a type of all 
joyous human labour. So is it with all objects or instruments of 
man's life and love: they are to the artist types of the joy and 
sorrow, of the hope and fear of the labourer. Such objects are 
manifestly a part of the "physical conditions appointed for human 
existence," and their "passionate representation" is one of the 
truest things that the artist can in future attempt, and in this 
country has already successfully attempted. 



219 



The Fraudulent Relations of 

Land and Taxation: 

Their Responsibility for the Long-continued Existence 
of Radically Unjust Social Conditions. 



BY JOSEPH EDWARDS, 

Founder and Editor of " The Labour Annual," " The Reformers' 
Year Book," and " The Land Reformers' Handbook." 



"Let us speak plain : there is more force in names 
Than most men dream of; and a lie may keep 
Its throne a whole age longer if it skulk 
Behind the shield of some fair-seeming name. 
Let us call tyrants TYRANTS, and maintain 
That only freedom comes by grace of God, 
And all that comes not by His grace must fall ; 
For men in earnest have no time to waste 
In patching fig-leaves for the naked truth." 

"A Glance Behind the Curtain," J. R. Lowell. 

CHE ultimate success of a national Co-operative movement 
must depend on, and be in direct proportion to, the degree 
of justice it is possible to establish in the relations between 
willing Co-operators and the material resources of the earth, upon 
which men must live and move and find their occupation. No 
matter how many incomplete forms of Co-operation may be 
inaugurated in human society, whether in the form of communal 
protection against adverse natural conditions, in the setting up 
of Governments to ensure some degree of peace and freedom, in 
the making of lines of communication, or in the mutual production 
and exchange of commodities with the minimum of energy, 
complete success depends on the extent to which the community 
approximates to securing for each of its members free and equal 
access to the whole of the natural resources of the earth. Such 
free and equal access is, in fact, absolutely necessary to the 
finally successful application of the principles of Co-operation 
to all the manifold interests of human life. 

In this country, as unfortunately in most others, privilege, 
superstition, and ignorance still sit entrenched. In spite of boasted 



220 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

progress in civilisation, we are unable to ensure decent conditions 
of human life as yet to at least one-half of our population ; and 
men, women, and children daily die of starvation in the midst of 
plenty. 

The key-stone of the edifice humanity is engaged with infinite 
pains in slowly building is CO-OPERATION IN. EQUALITY. Happily 
this condition is now within measurable reach, and every decade 
is bringing us visibly nearer to its consummation. Popular 
current ideas of human rights and duties are becoming clearer, 
and a steadier and more insistent attack is being made on all evil 
influences and social customs which impede the free exercise of 
these rights and duties. As real Co-operation and advancing 
civilisation depend, therefore, for their success, on the just relation 
of equal Co-operators consciously working in a free environment, 
the ideal democracy must ultimately live in a Co-operative 
Commonwealth. There never yet has been a time in the history 
of this country when the entire population has worked, in 
conditions of harmony and on terms of equality, for national 
common ends. Until such a time is reached it can hardly be said 
that men are living under the indispensable conditions of a civilised 
community. 

I. HISTORICAL SKETCH OF BRITISH LANDHOLDING. 

"The history of the gradual, stealthy, but really nefarious revolution 
in which landlords, by their own legislative power and their influence over 
lawyers, changed themselves into landowners needs to be popularised. "- 
Francis W. Neivman. 

A mere outline of the rise of landlordism in this country must 
suffice to place before readers the historical aspect of the British 
land question. 

Students may be referred, for fuller treatment of the subject, 
to "The Land Keformers' Handbook,"* at present the only 
reference book devoted entirely to the elucidation of the closely 
related problems of land and taxation. 

Pew ordinary citizens have any intimate knowledge of the 
difficult and complex history of English landholding. Even to 
the earnest student of social conditions the subject is extremely 
intricate and uninviting. But it is a story than which none 
other can possibly be more important to the liberty-loving 
Englishman of to-day. For upon our day and generation is laid 
the great burden, first, of knowing how men became enslaved 

* Pp. 160; illustrated; paper, Is. net; canvas, 2s. net; post free from 
Joseph Edwards, 88, Anerley Park, London', S,E. 



221 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

through the alienation of their birthright in the land, and next, 
of seeing and applying the simple, natural means of establishing 
freedom. 

Alike in Saxon and in Norman times all holders of land were 
in return bound to render service to the State. Principles of 
local self-government were adopted even in Anglo-Saxon times. 
Public defence and the administration of justice were essential 
parts of every man's duty. The responsibilities of land tenure 
were accepted long before the Norman feudalism of William 
the Conqueror. He, in reality, imposed on the nation a regal 
autocracy in place of the ancient forms of Saxon local government. 
The Witenagemote was revived by a disillusioned people two 
centuries later under the new name of Parliament, but we are 
only now regaining, in the form of Municipal Councils, the older 
powers of local government. 

It early became a fundamental maxim of law that all lands 
were held mediately or immediately from the Crown, and in 
consideration of certain services to be rendered- or of certain 
payments to be made by the tenants. In the feudal system all 
social customs, were shaped after this model: the lord's obligation 
to perform services for the King being complemented by a 
similar requirement of the lord from his tenants to perform 
services or make payments for all lands held. Non-performance 
of feudal services or duties was invariably, in itself, a forfeiture 
of the feud. The over-lord, having the tenant thus completely 
in his power, could make the compounding, in lieu of service, 
as large and oppressive as he pleased. 

FEUDAL INCIDENTS. 

Besides this pecuniary compounding or scutage, seven incidents 
or consequences were inseparably attached to the tenure of 
knight, service : (1) Aids to ransom the lord when necessary, to 
knight his eldest son, or dower his eldest daughter. (2) Relief, 
a fine imposed when feuds become hereditary, and fixed at about 
25 per cent, of the annual value of lands held. (3) Primer Seisin 
(applicable only to King's tenants), the King's right to a year's 
or half-year's profits on the passing of an estate by death. (4) 
Wardship, the over-lord's custody of the body and lands of all 
heirs, if male till twenty-one, if female till sixteen. The 
"inquisitio post mortem" was an inquiry, instituted on the death 
of every landholder, as to the value of his estate, its tenure, 
and his rightful heir, in order to ascertain the extent of the 
Crown's prerogatives. (In place of this burdensome inquisition 
and fine, which fell entirely on landholders, there was substituted 
later the unjust Excise taxation, the oppressive incidence of 



222 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 



which falls chiefly on non-landholders.) (5) Maritagium, the right 
to dispose of female wards in marriage, involving frequently the 
forfeiture of their estates by such wards, a privilege which was 
often of immense value. (Thus Mandeville paid Henry III. 
20,000 marks, estimated by Hume as equal in exchange value 
to nearly 400,000 of our money, that he might have to wife 
Isabell of Gloucester, with all her lands and knights' fees.) 
(6) Fines for alienation, or payments for the licence and consent 
of the lord to sell the estate. (7) Escheat, occasioned by lack 
of heirs, or by treason or felony; the reversion of lands to the 
lord or to the Crown; all of which forfeitures were traceable to 
ancient Saxon law. 

Such were the strict conditions on which tenures of land 
were held in feudal times, and they were sufficiently uncertain, 
oppressive, and liable to abuse as to make it very desirable for 
tenants to exchange them, on opportunity, for others less 
objectionable. Lord Coke (in his "Institutes,"' Vol. 4, pp. 202-3) 
describes in full how, in 1620, King James expressed his 
willingness to substitute his feudal rights for an annual rent- 
charge of 200,000, which was almost one-half of the country's 
total revenue at that time. 

Justice Blackstone's summing up of the matter is worth 
reproducing. In support of the fact that the amount received 
by the lord would be an entirely inadequate measure of the total 
amount paid or lost by the tenant, he says: 

Besides the scutages, to which they were liable in defect of personal 
attendance, and which, however, were assessed by themselves in Parliament, 
they might be called upon by the King or lord paramount for aids, whenever 
his eldest son was to be knighted, or his eldest daughter married; not to 
forget the ransom of his own person. The heir, on the death of his 
ancestor, if of full age, was plundered of the first emoluments arising from 
his inheritance, by way of relief and primer seisin; and, if under age, of the 
whole of his estate during infancy. And then ... to make amends he 
was yet to pay . . . the price or value of his marriage, if he refused 
such wife as his lord and guardian had bartered for and imposed upon him, 
or twice that value if he married another woman. Add to this the untimely 
and expensive honour of knighthood, to make his poverty more completely 
splendid. And when, by these deductions, his fortune was so shattered and 
ruined that perhaps he was obliged to sell his patrimony, he had not even 
that poor privilege allowed him without paying an exorbitant fine for a licence 
of alienation. 

It will be time enough for our present landholding aristocracy, 
.when they have been brought by additional honours and more 
justly proportioned burdens to the same desperate conditions, 
to begin the whines and complaints so common of late because 
.of the intention to obtain a revised valuation of land. 

In 1536 the Crown resumed possession of the smaller 
monasteries and their appertaining lands, and liter of the larger 



223 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

monasteries and of the Guild lands. Instead, however, of being 
retained and their revenues used for the ordinary expenses of 
Government, they were granted away again to parasites who 
proved much more rapacious than the previous holders. The 
results were that small holders gradually disappeared, wage service 
became common, prices went up and wages went down, and 
severe laws were enacted against begging and destitution. The 
closing of the monasteries robbed the poor of their friends, and 
an army of landless lusty beggars wandered up and down, begging 
or stealing their daily food. In the confiscation of Guild lands the 
London City Guilds proved strong enough to protect their own 
interests, and were thus enabled to lay the foundation of their 
present opulence. The common people of London afc this time 
prevented the enclosure of their playing-fields by cutting down 
the hedges and filling in the ditches whenever attempts were made 
to enclose them. But the vigilance of the people did not last long 
enough. Where are those common fields now ? 

Expropriated labourers and their families were dealt with very 
harshly, as though they were responsible for their own oppression. 
Here are some of the provisions of the Act against idleness and 
vagabondry, passed under a Protestant King 361 years ago: 

If any man or woman, able to work, shall refuse to labour and shall live 
idly for three days, he or she shall be branded with a red-hot iron on the 
breast with the letter V, and be adjudged for two years the slave of any 
person who shall inform against such idler. 

Masters were empowered to feed their slaves on bread and 
water, to beat and chain them, to sell, bequeath, or hire them out, 
and to put a ring of iron about the neck, arm, or leg for the 
greater knowledge or better surety of keeping them. An escaped 
slave was to be branded on the cheek, and to become a slave for 
life. On a second attempt to escape he "was to suffer pains of 
death, as other felons ought to do." 

Historians usually denounce our freedom-loving forefathers, 
who revolted against the unjust tyrannies of the. landholders, 
as traitors and scoundrels. Yet, even in those days, some 
recognised the iniquitous nature of these oppressions, and pleaded 
in high places the cause of the oppressed poor. Bernard Gilpin, 
preaching before Edward VI., said of the envious large 
landholders : 

Such boldness have the covetous cormorants that now their robberies, 
extortion, and open oppression have no end or limits. No banks. can keep 
in their violence. As for turning poor men out of their holdings they take 
it for no offence, but say the land is their own, and then turn them out 
of their shrouds like mice. Thousands in England, through such deeds, now 
beg from door to door, which once kept honest houses. 



224 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 



In similar strain was the following : 

OFFICIAL PKAYEK FOR LANDLORDS. 

The earthe is thyne (0 Lorde) and al that is eontayned therm, 
notwythstandyng thou hast geven the possession thereof unto the chyldren 
of menne, to passe over the tyme of thcyr short pylgremage iu thys vale of 
miserye : We hearteyle praye thee to sende thy holy spyryte into the heartes of 
them that possesse the groundes, pastures, and dwellynge places of the earthe, 
that they, remembrynge themselves to be thy tenauntes, may not racke and 
stretche oute the rentes of their houses and landes, nor yet take unreasonable 
fynes and incoms after the maner of covetous worldelynges, but so lette 
theym out to other, that the inhabitauots thereof maye bothc be al)! 
paye the rentes, and also honestly to lyve, to nouryshe theyr familyc, and to 
relief the poore;' geve theym grace also to consyder that they sue but 
straungers and pylgremes in this world, havynge here no dwellynge place, but 
sekynge one, to come, that they, remembrynge the short continuance of the\r 
lyfe, maye be content with that that is sufficiente, and not joyne house to 
house, nor couple lande to lande, to the impovryshment of other, but so behave 
themselves in lettynge out theyr tenementes, landes, and pastures, that after 
thys lyfc they may be receaved into everlastynge dwellynge places : Throujrhc 
Jesus Christ our Lorde. Arnen. From a Collection of "Sundrye godlyc 
prayers," auctorj'sed in 1553 by King Edward VI., to be "taughte, learned, 
redde, and used of al hys lovynge subjectes," and called a "Prymmer or boke 
of private prayer, nedefull to bee used of al faythfull Christianes." 

INSIDIOUS GROWTH OF INDIRECT TAXATION. 

For six hundred years after the Conquest a free import trade 
was undoubtedly the constitutional policy of England. During 
this time land bore the entire expenses of Government. Customs 
duties were then gradually imposed, and have ever since formed 
a constantly increasing source of revenue. In the 17th century 
the annual average receipts rose rapidly from 170,000 to over a 
million, and this again had risen to 1,985,376 in 1759. In 
1790 3,777,152 was raised; in 1798, 10,342,757; in 1815, 
14,648,729; and in 1841, 19,485,217. The Customs revenue 
for 1909-10 was 30,494,000. 

No Excise duties were levied in England until 1640. They 
were first levied only on liquors, but were afterwards extended 
to other articles. It was solemnly declared that, after the Civil 
War, all Excise duties should be abolished. During the 
Commonwealth all such taxes were declared to be unconstitutional, 
but at the Eestoration they were again imposed, and yielded 
300,000. In 1700 the Excise yielded over a million; in 1789, 
seven millions; in 1815, 30,107,084; while the yield in 1909-10 
was 64,897,000 (Excise, Estate Duties, and Stamps). 

The proportion of the national expenses which the land has 
borne at various stages during the past 1,000 years forms a very 
striking commentary on legislation by landholders. Eight up to 
1640 land contributed much the greater part of the national 
revenues, trade being almost entirely exempt from taxation. 



225 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 



After the feudal tenures were abolished the percentage of taxation 
borne by land very quickly dropped from, say, 90 per cent, to 
6 per cent. ; in 1837 it was only 4 per cent. ; to-day it is less than 
1 per cent. 

The total revenue, which, previous to 1660, was less than 
one million, increased to nearly six millions in 1706; to twelve 
millions in 1780; to seventy-one millions in 1815 (the time of 
the French War, and, so, abnormally high) ; and at the present time 
(1910-1911), including arrears, the enormous sum of 199,791,000 
is expected to be realised. The civil war which Cobden declared 
would be justified when we reached a 60,000,000 Budget is thus 
considerably overdue. 

Crown property was nearly all granted away or leased to those 
connected with the Government shortly after the Revolution 
(1689) on the pretence of rendering the Crown more dependent on 
Parliament. These Crown leases were renewable on merely 
nominal fines, whereas, under proper management, they should 
have yielded a considerable revenue. Crown property has thus 
contributed very insufficiently to meet public expenses, and yields 
at present only a little over half a million. 

The assessments for national expenses were raised monthly, 
according to the exigencies of the time, and varied from 35,000 
to 100,000 per month. The proportion payable by England 
was 70 per cent., by Ireland 18 per cent., and by Scotland 12 
per cent. From a copy of the enactment for 1656, preserved by 
Scobell, it is learned that the revenue required for carrying on the 
Government was raised by a 1 rate on both real and personal 
property; or, in the official wording: 

On all lands, tenements, hereditaments, annuities, rents, profits, parks, 
warrens, goods, chattels, farm stock, merchandises, offices, or any other real 
or personal estate whatsoever, according to the value thereof; that is to 
say, so much upon every 20s. rent or yearly value of land and real estate, 
and so much upon money, stock, and other personal estate; by such an equal 
rate, wherein every 20 in money, stock, or other personal estate shall bear 
the like charge as shall be laid on every 20s. yearly rent, or yearly value of 
land, as will suffice to raise the monthly sum or sums charged on the respective 
counties, cities, towns, and places aforesaid 

The average amount thus raised, during nineteen years of the 
Commonwealth, was 4,385,850 an enormous amount as money 
went then. Half of this was contributed, in various forms, by 
land. 

On the Restoration, in 1660, there is clear evidence that 
Parliament intended to re-establish, as quickly as possible, all the 
feudal "incidents" connected with the monarchy. But a very 
strong agitation for shifting the national burdens from the 
landholders had already begun. On the 25th April, 1660, during 

" 16 



226 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

the Convention Parliament, the question was debated whether, in 
order to supply the growing needs of the country, and in view of 
the partial abolition of the feudal duties, an Excise duty of 
Is. 3d. per barrel on beer and a proportionate sum on other liquors 
which were sold in the kingdom should be levied; or, whether a 
right and proper equivalent for the feudal services, in the form 
of an annual rent-charge on lands, bearing a fixed proportion to 
the true yearly value thereof, and liable to increase in times of 
war or stress, should be levied. The Excise tax was estimated, 
with profits of wine licences, to produce from 200,000 to 
300,000 per year. As home-brewed ale was to be exempt, 
and most Members of Parliament brewed their own beer, the 
Excise tax would touch scarcely one of those who were asked to 
vote for its imposition. This alternative taxation, so vital to 
justice and to the future well-being of the kingdom, was long and 
warmly debated. On November 13th, 1660, several members 
moved to raise money by a land tax; on the 19th many others 
spoke strongly against the Excise, saying that it was the land that 
by right should pay, and not the poor people. On the 21st, on 
the motion to raise taxation by Excise, "one half to be settled 
for the King's life and the other half for ever on the Crown," 
it was urged that to make every man who earns his bread by the 
sweat of his brow pay Excise would be to excuse the Court of 
Wards, and would constitute a greater hardship on all than the 
Court of Wards was to a few. Other points urged were : that 
it was not right to make all householders hold in capite and to 
free the nobility (i.e., the poor be liable still to pay rent for their 
holdings, but the rich to escape); that an everlasting Excise was 
unjust if land held of the King escaped; that there would be 
some strange commotions by the common people about it; that an 
army must be kept up to support its imposition; and that the 
rebellion in Naples came from similar impositions and excises, 
&c., &c. On the question being called the House divided, 151 
voting in favour of the imposition of Excise duties, and, even in a 
House of landholders, 149 voting against. Thus, by so small a 
majority as two the entire future economic history of the kingdom 
was changed, the people were bound in shackles, and were finally 
enslaved by taxation. 

That the moiety of the Excise of beer, ale, cyder, perry, and strong 
waters, at the rate it is now levied, shall be settled on the King's Majesty, 
his heirs and successors, in full recompense and satisfaction for all tenures 
in capite, and by knight service; and of the Court of Wards and liveries; 
and all emoluments thereby accruing, and in full satisfaction of all purveyance. 

So the Act was passed (12 Car. 2, c. 24), with many loopholes, 
however, which conferred further benefits on the large landholders. 



227 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 



Those who held land under lords of manors were still held liable 
to them in services or rent, even though the said lords of manors 
had been gratuitously relieved from their services to the over-lord, 
the King. The proportion of taxation formerly falling on land was 
considerable, but the increased taxation of commodities yielded 
considerably more. It was about 294,950 at first, and has 
continuously increased ever since, while the revenue derived from 
land has been almost stationary. 

This fiscal revolution completely altered the fundamental 
constitution of the kingdom. Previously the Government was a 
feudal monarchy. The public expenses, both in peace and war, 
were defrayed by the various feudatories, and any deficiency 
was provided first out of the public property vested in the King 
for the time being, and then by taxes and subsidies granted by 
Parliament on land and personal property. But the new Act gave 
the feudatories a complete discharge, as lawyers correctly word 
it, from "the oppressive fruits and incidents" of their tenure. 
While abolishing their obligations it strengthened their rights or 
privileges, and created the moral and legal anomaly of privileges 
without obligations. Such a condition of affairs is a logical 
absurdity, and constitutes now, as it did then, a moral fraud. 

HISTORICAL JUSTIFICATION OF LAND VALUATION. 

Complaints now begin to arise as to excessive taxation. It 
was hoped that after the Eevolution of 1689 times would be 
easier. The obnoxious hearth-money was abolished. An 
assessment of Is. in the on the full true yearly value of all 
personal estate, on all lands and holdings, and on offices and 
employments (Army and Navy excepted) was imposed. The 
exact wording of the statute (1 W. and M., c. 20) may be worth 
remembering. The assessment of Is. in the on manors, 
messuages, lands, tenements, hereditaments, &c., was to be made 
on what 

the premises are now worth, to be leased, if the same were truly and 
bona-fide leased or demised, at a rack-rent, and according to the full true 
yearly value thereof, without any respect had to the present rents reserved for 
the same, if such rents have been reserved upon such leases or estates made, 
for which any fine or income hath been paid or secured, and without any 
respect had to any former taxes or rates thereupon imposed. 

Also, as to methods, the Commissioners appointed to enforce 
the Act were directed to appoint in each parish at least two 
assessors of the rates and duties to be imposed. The assessors 
were instructed 

to ascertain and inform themselves, by all lawful ways and means they 
could, of the true and full rate and valuation of the true yearly rents and 



228 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

profits of all manors, messuages, lands, tenements, as also all quarries, 
mines of coal, tin, or lead, all iron works and salt works, allom mines or 
works, parks, chases, warrens, woods, underwoods and coppices, fishings, 
tithes, tolls, and other hereditaments, of what nature or kind soever, situate, 
lying and being, happening and arising within the limits of those places 
with which they should be charged ; and being thereof so ascertained, they 
were to assess all and every the said manors, &c., at Is. in the pound on the 
yearly value as the same were let for, or were worth to be let for, at the 
time of the assessing thereof, as aforesaid. 

For the year 1689-90 three separate aids, respectively of Is., 
2s., and Is., were granted in terms as above quoted. These 
amounted to 4s. in the on the annual value of all real property. 
Personal property (except debts, stock on land now exempted 
for the first time by the exertions of the landed interest and 
household goods) was placed on the same rating. Legal interest 
was then 6 per cent. ; 4s.' per on 6 equals 24s. , which was the 
amount of the assessment fixed on every 100 worth of personal 
property. The total amount produced by these two rates was 
2,018,704. 

Aids were granted on similar terms in succeeding years, 
amounting, in 1691-2, to 1,651,702. 18s. The reduction was 
caused by the wrongful manipulation of the land tax by the 
landholders, who endeavoured to make, and finally succeeded 
in making, the amount raised on real estate a fixed sum instead 
of, as is so plainly indicated in the wording of the Act quoted, a 
growing sum based on the real annual value. 

That is to say, the landholders, having first exempted 
themselves from their feudal obligations, quickly succeeded in 
stereotyping their annual contribution to the national expenses 
at the entirely inadequate amount originally forced out of them in 
exchange for the feudal dues. 

In 1697 a fixed sum of 1,484,015. Is. llfd. was voted and 
ordered by Parliament to be raised in precisely the same manner. 
Thus, as no fresh valuation had been taken, land escaped its 
rightful share of taxes, and from 1697 onwards for 102 years 
that is, to 1798 no increase was made in the levy, though, 
naturally, the land and property values had enormously increased 
in the interval. In 1798 the amount then raised was made 
"perpetual," and real estate onwards for many years was only 
assessed at 1,989,673. In addition to this sum, since 1706, 
Scotland's quota has been about 48,000. Though called a land 
tax it was really a general property tax and special income tax, 
the residue of the amount being a tax on real estate. Gradually 
personal property was allowed to escape general assessment 
(partly because of the great difficulty in locating and valuing it), 



229 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

and receipts dwindled to between 5,000 and 6,000 per year, 
until, in 1833, personal property was altogether exempted from 
taxation. 

In 1836 the Select Committee on Agricultural Distress made 
some instructive inquiries as to the regulations and practice, 
which widely differed, concerning assessments of personalty. 
Examination and comparison of statutes show clearly that the 
original tax, miscalled land tax, had long been levied in an 
illegal manner. Its perpetuation, therefore, being based on an 
altogether erroneous construction, apart from other urgent reasons, 
deserves very careful reconsideration. The method of levying the 
tax at present would probably better be described as inequitable 
and unconstitutional. There still exists, of course, a constitutional 
right, and even necessity, to reopen the whole question, in order 
to set upon an equitable basis the whole fabric of both national 
and local taxation throughout the kingdom. 

FURTHER JUSTIFICATION FOR VALUATION. 

Endeavours were made in 1710, the Bill successfully passing 
the Commons, to value all lands and grants made by the Crown 
since February 13th, 1688, with an ultimate view to resumption 
of the whole. But it was rejected by the Lords. A resolution 
of the Commons to tax all Crown grants made since February 
6th, 1684, at the rate of 4s. in the was evaded "the leading 
men in both Houses," says Sinclair ("History of the Eevenue"), 
"being too deeply interested in grants of that nature to suffer 
such a Bill to pass into a law." 

Enclosure Acts were at the same time being legalised by a 
landholders' Parliament. While previous enclosures of common 
lands, millions of acres in extent, had been made by the strong 
hand of might, the "legal" enclosure of most of the remaining 
commons was facilitated and hastened. Acts were easily obtained 
from a landholding Parliament. In 1801, to make the process 
still easier, a general Act was passed. Within 158 years, from 
1710 to 1867, 7,660,439 acres of land, or nearly one-third of the 
cultivated area, was enclosed; in 118 years 1,385 separate 
Enclosure Acts were passed. In some instances labourers were 
"compensated" by the sop of a few acres, but the vast majority 
suffered heavily. In modern times even the tradition of free 
land has almost died out. 

The present Scottish crofter system is an abnormal growth 
which followed the Stuart rising of 1745. Chiefs formerly held 
their lands in trust for the whole clan. The land was not for the 
personal enjoyment and profit of the chief; he was responsible 



230 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

for the military service and the good behaviour of his tenants, 
the clansmen. Unscrupulous chiefs, however, commenced to 
register the land in their own names as private owners, without 
consulting the clan. Naturally, there quickly followed the division 
into owners and tenants, and later into "landlords," "factors," 
and "crofters," terms which were unknown in the Gaelic. The 
dispossessed clansmen, of course, got no compensation. They 
neglected to ask for it 160 years ago, and they have not had 
sufficient spirit since to put in any effective demand. 

Between 1790 and 1820 steam power was introduced into the 
country by Watt, Boulton, and Koebuck, and applied very 
generally to factories, mines, railways, and other industrial 
purposes. Its chief result, in multiplying production, was, very 
naturally, to raise rents enormously. 

Taxation increased rapidly ; wars by means of borrowed money 
(leaving the future to pay the instalments) were more frequent, 
and were even necessary to withdraw attention from social evils at 
home. The American "Revolution," undertaken to throw off the 
irksome burden of taxation, cost at least 100 millions, and 
resulted in losing us our colonies; the French wars, undertaken 
to crush popular liberty in France and to prevent any attempt 
to alter the unjust privileges of "aristocracy" at home, cost us 
831 millions. And the sweated and degraded poor had to pay 
for all. 

Everything rose enormously in price through the artificial 
scarcity, the usual increases being between 200 and 300 per cent. 
Additional duties were imposed and older ones increased; 
home-brewed ale paid 4d. a gallon, tea 3s. 6d. a lb., leather 3d. 
a lb. (the skins of home-killed beasts when tanned having also to 
pay); salt, bricks, tiles, windows all paid toll; soap paid 3d. 
a lb., candles Id. a lb., clothing in all its constituents paid 
raw cotton, colours, oils, machinery, &c. That is why the children 
went barefoot, the working people in rags, and their homes to 
rack and ruin : all to save the landholders from paying a rightful 
share of taxation, and to preserve and increase their ill-gotten 
wealth. 

Driven by the greed and oppression of landlordism from the 
land, reduced to want and misery by life in slums, agricultural 
labourers were grateful to accept work for their children in the 
new factories under the most appalling conditions. Parochial 
authorities sold their young charges wholesale, and the lives of 
the little white slaves were used up remorselessly. Tender 
children of six years old were forced to work fifteen or sixteen 
hours daily; they were propped up to work, and then paced and 



231 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

driven. Many thousands of them perished; others survived, but 
grew up, grossly ignorant and depraved, with sickly and deformed 
bodies. The House of Lords altered the number of their working 
hours from ten to twelve daily, for children nine years old, in 
a Commons Bill intended to limit their age and hours. Fourteen 
years' more agitation was necessary to allow children under thirteen 
to become half-timers, and to limit the hours of those over thirteen 
to 69 weekly. But all this while the land was monopolised. It 
was closed to the people, and prohibitive prices were charged for 
permission to use. Eichard Oastler vividly describes the condition 
of the common labourers who, deprived of access to the land, 
crowded to the factory towns, were forced to live in slums 
horrible beyond description, having no sanitation or ventilation, 
and little even of light and air, and who died faster than they 
were born. Though themselves unable to get work of any 
description, for children's work was cheaper to the manufacturer, 
the men found occupation in taking their young children to work 
so as to be able to eke out a miserable dog's life 

I saw full-grown athletic men whose only labour was to carry their little 
ones to the mill long before the sun was risen, and to bring them home 
long after it had set. I heard the curses of these broken-hearted fathers, 
loud and deep, and registered never to be forgotten. 

In such manner was laid deep the foundation of this country's 
"greatness." But the factory system, though vastly improved, 
is still with us, and still commands in some quarters much 
admiration. 

The Birmingham National Convention of "Chartists" drew 
up a Great Charter in 1832. So blind had the people now become 
to the cause of their miseries that the land question was, almost 
universally, overlooked. Political reforms were demanded, 
petitions were drawn up and signed, and torchlight meetings 
held, but no practical social reforms resulted for many years. 
Feargus O'Connor renewed the agitation, suggested by Spence 
earlier in the century, for popular access to the land, while 
Robert Owen untiringly advocated co-operative agricultural 
colonies. Corn laws had been passed in 1814 to keep up the 
prices of corn, together, naturally, with the rentals of landlords. 
Foreign corn at lower prices was kept out by excessive taxation, 
and bread went up to 5d. per Ib. In 1838 Eichard Cobden and 
John Bright formed the Anti-Corn Law League, organising 
meetings and distributing large quantities of literature all over 
the country. Sir Eobert Peel was ultimately converted, and the 
Corn Duties were abolished sixty-two years ago in February, 
1849. 



232 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

That Cobden himself realised the insufficiency of the abolition 
of the Corn Laws in getting rid of poverty is evidenced by the 
agitation that was continued later to combat the evils of 
landlordism. Speaking at Derby, on December 10th, 1841, he 
said : 

When I look into the question of the land tax, from its origin to the 
present time, I am bound to exclaim that it exhibits an instance of selfish 
legislation secondary only in audacity to the Corn Laws and provision 
monopolies. Would you believe that the land tax, in its origin, was nothing 
but a commutation rent charge to be paid to the State by the landowners, 
in consideration of the Crown foregoing all the feudal tenures and services 
by which they held the land? Yes, exactly 149 years ago, when the landed 
aristocracy got possession of the throne in the person of King William, at 
our glorious Revolution, they got rid of all the old feudal tenures and 
services . . . which yielded the whole revenue of the State ; and besides 
which the land had to find soldiers and maintain them. These encumbrances 
were given up for a bona-fi.de rent charge upon the land of 4s. in the ; and 
the land was valued and assessed, 149 years ago, at nine millions a year; 
and upon that valuation the land tax is still laid. Now, you gentlemen of 
the middle classes, ... I say to you, remember that the landowners 
have never had their land revalued from 1696 to the present time. Yes, 
the landowners are now paying upon a valuation made just 149 years ago. 
The tax collector who comes to you to count the apertures through which 
Heaven's light enters your dwellings, who leaves you a schedule in which 
to enter your dogs, horses, and carriages, passes over the landowner, 
leaves no schedule there in which to enter last year's rent roll under certain 
penalties; but he takes out his old valuation, dated 1696, and gives the 
landlord a receipt in full, dated 1841, upon the valuation made a century 
and a half ago. I exhort the middle classes to look to it. It is a war of 
the pockets that is being carried on; and I hope to see societies formed calling 
upon the Legislature to revalue the land, and put taxation upon it in 
proportion to that of other countries, and -in proportion to the wants of the 
State. I hope I shall see petitions calling upon them to revalue the land, 
and that the agitation will go on collaterally with the agitation for the total 
and immediate repeal of the Corn Laws, and I shall contribute my mite 
for such a purpose. There must be a total abolition of all taxes upon food, and 
we should raise at least 20 ,000 ,000 a year upon the land. Even then the 
owners would be richer than any landed proprietary in the world. 

TO RECAPITULATE. 

Land in this country was held on certain well-defined 
conditions, which conditions formed in the strictest sense the 
purchase money of that land. This purchase money may be very 
accurately described to have been made payable as a perpetual 
annuity to the State, increasing in value as the land increased 
in value, the feudal profits bearing a fixed proportion of the annual 
value at the time payment became due. But in 1660 a body of 
individuals, holders of a considerable portion of the land, and 
calling themselves a Convention Parliament representing the 
whole nation, voted, or, rather, two more than half of them 
voted, that they should be exonerated in toto from payment in 



233 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

future of this perpetual annuity, which had been agreed upon as 
the purchase money of their estates ; and that the said annuity 
of purchase money should in future be paid by other people, who 
had no share in the land for which they were thus made to pay. 
However, about thirty years afterwards, Parliament laid a tax 
on land, which served at first as some equivalent for the perpetual 
and variable annuity, payment of which had been transferred by 
the landlords from their own shoulders to those of the landless 
poor. This land tax was at the rate of 4s. in the on the actual 
yearly value of land at the time of assessing thereof, and was 
expected consequently, like the perpetual and variable annuity 
of which it may be considered as intended to be the substitute 
and representative, to increase with the increasing value of the 
land. In 1697, however, it was contrived so to frame the tax 
that it should not be an annuity increasing with, and in proportion 
to, the increasing value of the land, but a fixed annuity that 
should not increase in value. One consequence of this is that 
the annuity remains at the amount at which it was fixed when 
the value of a large proportion of the land was only a very small 
fraction of what it is at present. Another consequence is the 
great inequality in the apportionment of the sum actually levied, 
some parishes paying at nearly the full amount of 4s. in the , 
others at less than ^d. 

From the time that the assessment was treated as a fixed 
amount instead of as a variable rent charge the State has been 
defrauded of this growing revenue, which it had precisely the same 
right to collect, under the laws of England, that a landholder had 
to receive, when circumstances warranted, an increased rent from 
his tenants. This principle, so clearly laid down in the old 
statutes, has not been acted on; the Commisioners appointed to 
carry the Acts into effect have acted in a manner authorised 
neither by the Acts nor by any law recognised in England, and, 
consequently, they have exercised their powers in an illegal 
manner. The whole of the earlier land tax machinery is grounded, 
therefore, upon proceedings which are not only unconstitutional, 
but which are also, in the strictest sense, illegal. 

The perusal of this brief story of England Lost may give rise 
to thoughts of how it may become England Eegained. It is 
being more clearly realised that the ancient maxim is still good 
law, as well as good gospel, that landholders ought justly to bear 
the whole taxation of the country. Labour, enterprise, and 
intelligence must be freed from burdensome taxation, and, 
landholding being a privilege granted to certain persons by their 
fellow-men, landholders must pay the whole of the national 
expenses proportionately to the value of the privileges held. 



234 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

II. ECONOMICS OF THE LAND QUESTION. 

"Laud, properly speaking, cannot be owned by any man; it belongs to 
all the human race." J. A. Fronde, "History of England." 

"The notion of selling for certain bits of metal the Iliad of Homer (how 
much more the land of the world Creator 1) is a ridiculous impossibility. "- 
Thomas Carlyle. 

"Bodies of men, land, water, and air are the principal of those things 
which are not, and which it is criminal to consider as personal or exchangeable 
property." John Ruslcin, "Time and Tide." 

"Those who make private property of the gift of God (land) pretend in 
vain to be innocent. For in thus retaining the substance of the poor they 
are the murderers of those who die every day for the want of it." St. Gregory 
the Great. 

To turn now to the economics of the land question. Most 
of the current orthodox teaching on the subject is veiled in 
contradictions or shrouded in unnecessary verbiage. 

TAXATION OF LAND VALUES. 

"With the inauguration of the taxation of land values a new 
element will enter the field of orthodox political economy, and 
many of its most important conclusions will have to be recast. 
I venture to put forward a few points for consideration which 
may open out to succeeding economists a fresh line of reasoning 
on current social and political problems. 

It is desirable briefly to define some of the terms used herein 
in order that the reader may more clearly appreciate the argument. 

LAXD. By land is meant the whole of the physical substance 
of the earth, with all its attributes and powers, outside of man. 
It is the natural medium on which all labour must be exerted. 
Its manifold forms in air, sunshine, space, rain, wind, water, 
rocks, &c. , are not yet generally recognised. To the city business 
man the highly desir.-ible but empty space between two huge 
blocks of office and shop property is land awaiting its highest 
"development" according with its position, or with the needs of 
the community and the latest applications of science. It is, in 
this condition, merely a site. Note, however, there is no human 
labour included in it, and it is only the mathematical term 
expressing extension or space. It follows, therefore, that, in the 
nature of things, it is not and cannot be property. It is, in the 
ordinary sense, simply land. 

Again, to the farmer, land is the entire raw material of his 
industry, less the labour expended on it in the form of unexhausted 
or permanent improvements, farmhouse and buildings, implements 
and produce, all of which are property, and some of which are 
capital. 



235 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 



To the fisherman, in his sailing vessel or steam trawler, the 
wide expanse of the ocean free to all nations outside of the 
three-mile limit is "land," the ample store-house of nature, 
from which at present he can freely draw without fear of rent or 
tax gatherer- until he wishes to land his catch. 

To the explorer of uninhabited or unclaimed wilds while yet 
untouched by man, the whole of the visible and invisible natural 
resources the rocks and streams, animals, minerals and 
vegetation, birds and insects, sea-shore and sea all are land 
pure and simple. All these natural phenomena are not, and 
cannot rightly by any stretch of words or imagination be called, 
either property or capital. They are simply land. 

To the aeronaut the air, rain, winds are land the natural 
elements in which he expends his energies. 

To recognise the truth of this vast extension of the popular 
idea of what land really includes is also to realise the immense 
importance which the land question, in its truer and fuller sense, 
necessarily carries in relation to the study of other social questions. 
It may be desirable here to point out that neither land nor land 
value is wealth; and also that a rise or a fall in the total of land 
values neither increases nor decreases the sum total of national 
wealth. 

PROPERTY. Property is the result of the expenditure of labour, 
the human element, on land, the natural element. Manufactured 
goods, houses, ideas, are examples of property. Such things 
are rightly capable of private ownership, and belong, the just 
claims of all other human beings having first been satisfied, 
primarily to the adapter or producer. 

Similarly the restriction of the use of the term property to 
its proper objects very considerably clears the ground in an 
impartial study of the relations of land and taxation. When the 
use of the word is more carefully confined, by economists and 
politicians, in thought and speech, to objects which are in reality 
property, many pressing social problems will be in a fair way to 
solution. Most of the arguments of the misguided opponents of 
land value taxes will be nullified when they have learned wisdom 
sufficient to call things by their proper names. 

"Heal property," or real estate (realty), is the most unreal 
form of property. It is really land, not property. 

BENT. Economic rent is payment for the use of natural 
opportunities or advantages. As rental value is entirely produced 
by the community, any private appropriation of it is robbery 
of the community whose activities create it, and by whose 
expenditure and care it is fostered and increased. It is made up 
entirely of individually unearned increment. 



236 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

TAXATION. taxation is the Governmental instrument or 
institution for arbitrarily raising the revenues to provide for 
common necessities or conveniences. In this country it is either 
local or imperial, direct or indirect, and its incidence is based 
with some appearance of fairness sometimes on ability, or fancied 
ability, to pay, and at other times on value or services received. 
It is imposed very unequally, and, as at present levied, falls most 
lightly on those whose ability to pay is greatest. Few people pay 
taxes willingly : none need pay any in a rational society founded 
on just principles. 

CO-OPERATION. Co-operation is the union of efforts to a 
common end, and is the most active and necessary element in 
civilisation. It enters into every form of communal life, and 
multiplies the results of labour by hundreds or thousands. It is 
applied to every form of human activity, whether of Government, 
or of production, or of exchange, and results, in its widest 
application, in the voluntary co-operation of a nation of free and 
equal-freedom-loving individuals. 

SOCIAL EEFORM. Social reform is the term generally used 
to include the innumerable efforts constantly being made to 
lighten the burden of the ignorant and oppressed masses of 
mankind ; and to solve, with as little as possible disturbance to 
existing interests and privileges, some of the problems caused 
by wrong conditions, the roots of which lie deep in our social 
economy. These efforts, unfortunately, are so frequently 
unco-ordinated, and without plan or forethought, that they often 
result only in strengthening the root e\>ls they set out to 
eradicate. 

We have seen how the landholders in this country obtained 
their unjust privileges mainly by fraud and force. While we 
have haunting us such terrible social problems, which are clearly 
traceable to the existence of these privileges, it is unwise, to say 
the least, to allow for long a continuance of the unjust conditions. 
It is unnecessary, however, in discontinuing these privileges, that 
any hardship or injustice should be inflicted on the innocent 
successors of previous holders having fraudulent or worthless title 
deeds. It is merely a matter of the readjustment of taxation 
a retracing of the false steps which have been taken, and a 
return to the original position, adjusted to modern conditions, of 
.the landholder as contributory and subordinate to the State. 

THE FINANCE ACT, 1910. 

Happily the first important steps in this return to "things 
as they were" are already in course of being taken. By the 
historic "Finance (1909-10) Act, 1910" (10 Edw. VII., ch. 8, 



237 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

pp. 108, 10d.), a valuation is to be made of all land in the 
United Kingdom, showing, for each piece of land under separate 
occupation, the total value of the site and all improvements on 
it, and the separate site or space value, as on April 30th, 1909, 
the date of the introduction by the Eight Honourable D. Lloyd 
George of his noteworthy first Finance Bill. 

It must be provided that, as soon as practicable after any 
parts of the valuations are completed, they should not only be 
made public, but should, on economically scientific lines, form 
the basis of all future assessments in rating, or of transactions 
in buying or selling, the pieces of land and the property contained 
thereon or therein. 

Provision should also be made for a periodical revision of 
these land values and property values on every parcel of real estate 
throughout the kingdom. Ultimately, and as quickly as possible, 
these revisions must be made every year, more particularly with 
regard to the site value, as forming the most just basis of 
taxation.* 

THE UNSOUNDNESS OF THE LAND CLAUSES. 

Elsewhere! I have criticised somewhat severely the 1909-10 
Budget while it was passing through the Commons. The working 
details of the land clauses are unnecessarily irksome and 
complicated, sufficiently so to induce even landholders themselves 
to pray for a change to the sane simplicity and economic soundness 
of the taxation of all land values. Cumbersome as the present 
land taxes will be found in working, they are also unsound in 
their present application, and bear more hardly on low values of 
land than on high values. But too much must not be expected 
even from enlightened Governments, for, as Emerson long ago 
pointed out : ' ' Governments for the most part are carried on by 
political merchants quite without principle." 

There is no definition in the Act of the "use value" of land, 
which is really the most important of all values, although there 
are defined many other kinds of value. As soon as possible the 
tax must be placed on the highest use values of all land, without 
deduction, and irrespective of its present uses. National and 
municipal estates, being already communalised, should be exempt 
from rating or taxation. Taxation of commodities falls on the 
consumer of the commodities ; he pays the cost of production, plus 
any tax imposed, plus the extra costs involved. Taxation of land 

*See C.W.S. "Annual," 1900, "A Just Basis of Taxation," by Fredk. 
Verinder. 

f See "Criticism of Liberal Finance," pp. 12-16, of "Land Reformers' 
Handbook." 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

values also falls on the consumer of land values the landholder 
who benefits by its receipt. The normal cost of production, or 
original value, of tea is, say, 9d. per Ib. ; on going into consumption 
in this country its exchange value rises to Is. 3d. per Ib., the 
artificial increase being caused by the duty of 5d., plus costs. 
The primeval value of a piece of land was nothing; its highest 
use value on April 30th, 1909, was, say, 1,000; but a year or 
two afterwards, through the imposition of the undeveloped land 
duty of d. in the , while its use value had probably increased 
rather than decreased, its speculative or exchange value had 
been reduced, by 5 per cent., to 950 or less. The economic law 
is that, while the taxation of commodities artificially increases 
their exchange value to the consumer, the taxation of land values 
decreases their exchange value. In each case the use value, or 
desirability, is unaffected by any local change in taxation, which 
cannot either increase or decrease real wealth. It follows, 
therefore, that (independently of any progress in the arts and 
sciences, or of growth of population) a gradual increase in the 
rate of taxation must correspondingly reduce the exchange or site 
value of land if ascertained in accordance with the provisions 
of Sec. 2, par. 2 (a), and Sec. 16, par. 3, of the 1909-10 Finance 
Act. Site value is denned, for the purposes of the increment 
value duty, as "the value of the consideration for the transfer" 
on sale of the fee simple. As I have shown this sale value is, 
and in all future cases must be, less than either the original* or 
the use values. Thus, the original land value, which, in order 
to bring in any considerable revenue, should be either maintained 
in amount or increased, will be constantly depreciated in exchange 
value by the capitalised amount of the current legal taxation. 
It is evident that, when taxation of land values has been carried 
to its limits by taking the full economic rent in taxation, the 
sale or exchange value of land will have been reduced to nothing. 
And so long as this sale value is retained as the basis of taxation, 
even the most unimaginative will agree that", however much crying 
there may be over fancied grievances, the full taxation of 20s. in 
the on nothing will bring in nothing. It will also take 
some considerable time for material progress to overtake the 
present slump in values. It would seem, therefore, that, through 

* In reality the true "original" or primeval value of land was nil. For 
the purposes of the 1910 Finance Act, however, the original values are taken 
to be the market values of site and improvements as on April 30th, 1909. 
Until the present Finance Act is radically amended the original site or land 
value, when mutually agreed upon, constitutes the artificial datum line from 
which future increases are to be calculated. It is in this latter sense that 
"original value" is here used. 



239 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

carelessness in drafting, or want of economic foresight, most 
of the expected profits of the increment value duty have been 
given away, unwittingly, under the Finance Act before there has 
been any opportunity of collecting them. Looseness of definition 
in drafting legislation on such complicated lines is perhaps 
excusable. And this particular Finance Act contains many 
examples of it. But to voluntarily give away the best part of 
the scheme to the landholders right from the commencement is 
unpardonable, and requires speedy rectification. Nothing but 
general land taxation on a straight use values basis can meet the 
case and prevent on the part of landholders and their supporters 
widespread fraud or evasion. 

It is surprising what a stir has been made among holders of 
undeveloped urban areas merely by the approaching site valuation, 
together with the very reasonable fear of subsequent taxation 
on the site value. The results will be none the less beneficial, 
though the man in the street does not realise what it is which is 
releasing idle lands, rebuilding economically undeveloped sites, 
and generally forcing landholders to make the most of privilege 
before the taxman comes along to take for the people a small 
share of the unearned increment. The numerous disguised and 
pitiful complaints originating with these holders will afford 
opportunities of driving home to duller minds many a striking 
object lesson. 

As soon as the land values survey has been completed, its 
results issued, and their meaning understood, the foundation will 
have been laid for all the necessary economic legislation of the 
next fifty or one hundred years. We shall know, for the first 
time, separately and fairly accurately, the total site value of the 
122,000 square miles which form the area of the United Kingdom, 
as well as the total value of all the properties fixed therein or 
erected thereon. We shall know how many "owners" there are, 
their names, and the actual area held by each; and the comparative 
values respectively of privilege and property. 

Most instructive of all, we shall know the exact amount of 
the unearned increment of land value in this country. For it will 
be represented by the differece between the "value" of the space 
when it was in the making some millions of years ago that is, 
nothing and the sum at which the land was valued, as mutually 
agreed on by the holders and the Eevenue valuers as at the end 
of April, 1909. In cannot be too often driven home that all 
land value is "unearned increment." For the first time in history 
we shall know the value of the immense unearned increment upon 
which future Chancellors of the Exchequer will be able to freely 
draw, without stint, without compunction, and without injustice. 



240 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

Examine, for a moment, the effect of an authoritative 
declaration that land value is not rightly property, that it can 
no longer be treated as property, and can claim none of the 
rights of property. Further, of the declaration that land value, 
being communally created, belongs to its creators, and that it is 
the intention of the community, as soon as may be convenient, to 
resume this communal value. The speculative value of sites 
would at once considerably fall, the exchange value would also be 
reduced, but the use value would (if anything) be increased. 
As the land value taxes were gradually increased, the exchange 
value of land would decrease; privilege would decline, but wages 
would rise. This would really be the effect of a firmly-settled 
policy of the taxation of land values that is, of progressively 
resuming public values and at the same time gradually remitting 
all forms of unjust labour and property taxation. The end to 
which radical reformers must work is the reduction to zero of 
the exchange value of sites or land, by gradually increasing to its 
full annual value the amount taken yearly for public purposes from 
every privately-appropriated holding in the commonwealth. A 
similar result, in destroying exchange value, followed from the 
decree abolishing the ownership of slaves. Property in our fellow- 
creatures was no longer legally recognised, and their exchange 
value quickly dropped to zero. On the other hand, their use 
value, to themselves and to their families, under favourable 
conditions, was very largely increased. 

Imagine also, if you can, the effect on industrial enterprises 
of the squeezing out of monopoly values based on land value, 
of the squeezing out of watered capital from railway, mining, 
brewery, and general industrial stocks and shares. Labour and 
capital could very heartily congratulate each other on the removal 
of grievous burdens which too long have kept both of them 
squabbling for a bare remuneration. 

On the struggling shopkeeper or tradesman the effect of the 
declared intention to abolish private property in land would 
be equally beneficial, for it would cut down, by at least one-half, 
the important items of rent, rates, and taxes, and with this 
disendowment of privilege the entire social and economic relations 
of labour and capital would be revolutionised each would obtain 
the entire fruits of his contributions to mutual ends, and in 
exact proportion to the value he had contributed. 

The theory which the future must more and more bear in 
mind is at present uncommon and, therefore, heterodox that 
what no man has made no man can own; and also its corollary, 
that what all men have made all men must own. In other words, 



241 



THE FRAUDULENT RELATION'S OF LAND AND TAXATION. 

that, as no man made the land, no man can own it, and that, 
as all men by their presence and activities have added something 
to its value, all men must share its value. Land value is economic 
rent, and economic rent, therefore, is, rightly, the common 
heritage of all mankind. The easiest and simplest method by 
which this communal value can be justly shared is to use it in 
defraying such common expenses and utilities as national and 
local taxation, and also in the freeing and development of 
municipal activities, education, transit, recreation, and the 
numerous social amenities of a civilised community. 

Landholders at present monopolise all the forces and products 
of Nature, the phenomena of climate, sunshine, darkness, wind, 
rain, electricity, air, and water, as well as all the wild life using 
land, air, or water. How great in the aggregate these forces 
and powers are is not yet generally recognised. Eernembering, 
however, from how small a seed a huge cabbage, a pumpkin, or a 
giant oak will grow, and that such growths extract yearly from 
the soil only from 2 to 5 per cent, of their substance the rest 
being taken from the air, the rain, or the sunshine it will not be 
difficult to accept the scientific estimate that the natural forces 
in operation on the land in the production of yearly growth are 
equal to 4,000 horse power, or 20,000 man power per acre. And 
because this immense force is monopolised by landholders, who 
either do not fully utilise it themselves or else partially or 
altogether prevent others from using it, thousands of men, women, 
and children are constantly physically deteriorating, and many of 
them dying, from starvation, a disease easily preventable even 
in our present stage of civilisation. 

The justifiable fear on the part of the privileged classes of the 
coming taxation of land values that is, by the only scientific 
way worthy of a great and fundamental principle, the taxation 
of all land values has already had a most salutary effect in 
preventing an undue increase in the exchange value of natural 
opportunities. Better still, however, this only rational method 
of taxation will operate right through society as no other reform 
possibly can in decreasing the power of and the returns to 
privilege, and increasing the wages and the dignity of labour. It 
will shorten the reign of capital by reducing and ultimately 
annihilating its wages, it will remove all forces which oppress 
and enslave labour, it will lessen and in time abolish all forms 
of taxation of industry, and will leave Labour, in due time, 
consciously master in its own world, oppressing none and fearing 
nought, in harmony with the spirit of Nature, and anxious only 
to work out its great and infinite destiny in co-operation with the 
eternal laws of the universe. 

17 



242 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

III. TAXATION, PRESENT AND FUTURE. 

Turning aside, it may not be out of place to review existing 
systems and principles of taxation. To furnish a national 
revenue, as we have already seen, the landholders have instituted, 
during the past 300 years, a remarkably complex system of taxes, 
under the operation of which not a single taxpayer in the country 
can tell exactly how much taxation he is called upon to contribute 
to national needs. At the same time, while piling indirect taxation 
On manufactured goods and articles of food consumption, these 
same landholders have legislated themselves out of the obligations 
and duties imposed on them by the juster, if more burdensome, 
feudal system. It is worth noting, too, that after the value of the 
immense tracts of common lands scattered through every part of 
the country had been greatly increased by the abolition or reduction 
of their former burdens, and the attention of the people distracted 
by distress and disturbance at home and great wars abroad, 
millions of acres of these common lands and pastures were 
enclosed and divided among the holders of adjoining estates. Had 
the ancient obligations of landholders remained in force there 
would not have been at any time the slightest temptation to 
privately appropriate what should still be the common inheritance 
of the nation. 

Taxation as at present levied is vicious in the extreme. It is 
the root from which most of our unnatural social problems spring, 
and its reform is consequently more urgent than any other. For 
reform is, in most things, largely a matter of means, and our 
greatest reforms are dependent on a full treasury. 

But the principles and incidence of taxation are difficult 
subjects, and very few of our law makers know anything of 
them. Yet the right solution of our most pressing social problems 
depends on the wise application of correct principles in the 
levying and collection of taxes. 

Wisdom in taxation would encourage industry and penalise 
selfishness and laziness ; it would divert industry into the most 
helpful, profitable, and natural channels, and it would discourage 
waste, check perjury, and render impossible fraud and evasion. 

The wise tax is no tax at all it is payment for privileges 
already received and a hopeful anticipation of more favours to 
come. Indirect taxation is mere petty larceny. It is a brilliant 
invention which most benefits the perjurer and cheat, and which 
keeps its poor victims quiet while being fleeced. It first creates 
the temptation to be dishonest, and then punishes those who 
yield to it. 

It is hardly too much to say that it would be difficult to 
imagine a worse method than the present of raising funds to meet 



243 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

necessary common expenses. Most people will scarcely believe 
that in a so-called Free Trade country there are yet some hundreds 
of articles on which imperial taxation is levied for revenue 
purposes; or that it is almost impossible for even the poorest 
citizen to partake of a decent meal without, voluntarily or 
involuntarily, having perforce to make some contribution to the 
imperial revenue. 

Careful examination will only show that the various methods 
of revenue raising by Customs and Excise duties are not only 
unscientific, haphazard, and uncertain, but that they are also 
unequal in incidence, unjust in practice, and not necessary for 
their purpose. They are a curse on commerce, a burden on 
property, a temptation to honest men, and a robbery of the poor. 
To imagine any educated country voluntarily increasing the number 
and amount of its Customs and Excise duties under the plea of 
broadening the basis of taxation is utterly impossible. Customs 
duties take much more from the taxpayer than they give to the 
revenue ; they take most from the classes of people least able to 
pay them ; they are hindrances to production, and inducements to 
false swearing, to law breaking, concealment, and fraud. 

An examination of the methods of local rating and taxation 
will show much of the same deplorable injustice and confusion. 
The benefactor in any community who clears rubbish plots and in 
their place erects desirable dwelling-places is fined by local 
rating as if he were a cheat or public nuisance. The dog-in-the- 
manger landholder who holds disease-breeding corner plots for a 
rise, or withholds desirable space from use, is rewarded by being 
exempted from the payment of rates; and, because of the 
expenditure of other people's rates, is also rewarded by a steady 
appreciation in the value of his holdings. The improving owner 
of property has his assessment raised, while the improvident 
encourager of disease and ruin will readily obtain a lower rating. 
The absentee landholder, who reaps where he has not sown, is 
entirely exempted from payment. 

Many of us are old enough to remember the numerous 
toll-gates and toll-bars which prevented, except on payment, 
free intercourse in and out of towns and cities or along country 
roads. The existence of the few barriers yet remaining will be 
very brief when land values form the basis of taxation. There is 
a strange survival of a similar toll, which has for long been 
uselessly protested against by shipowners, in the imposition of 
light dues on merchant shipping passing in and out of all ports 
and harbours of the United Kingdom. Exactly how much the 
vessels of the C.W.S. Limited pay yearly in these charges I 
have not been able to ascertain. But it must be a considerable 



244 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

amount, and it is, like so many other present impositions, 
both unnecessary and unjust. All ships liable have to pay a 
charge, varying with net tonnage, for the lighthouses, beacons, or 
buoys they are supposed to have used in the course of their voyage, 
and whether they receive any actual benefit from them or not. 
No allowance is made, for the experience of the pilot, or the 
state of the weather: whether daylight, darkness, or fog; all 
being charged at the same rate. Until comparatively recently 
every separate light was priced and included in an intricate 
calculation a system analogous to charging a pedestrian through 
a city's streets for every lamp-post or sign-post he is supposed 
to have passed, requiring him to report both his course and 
what he carried, and subjecting him to penalties for any error 
or wrongful description. When this country has earned the right 
to be called a Free Trade community (and this will only be when 
land values are adequately taxed) shipowners, whether British or 
foreign, will be relieved, not only of the wasteful and unnecessary 
charges for light dues, but also of many of the port charges and 
dock dues which act in restraint of trade. These latter imposts, 
in the past, have only been justified on the ground of the 
extortionate charges for the use of lands and foreshores made 
by monopolist landholders. There is no more reason why a 
business community should pay separately for the use of 
lighthouses, harbours, and docks than there is for an individual 
to pay for the use of lamp-posts, roads, and public parks. They 
are, or should be, common property communally provided and 
maintained. Their upkeep should really be a first charge on 
land values. 

If taxation were imposed on more rational lines, even were 
the present complicated system continued, we should endeavour 
to tax not industry, as at present, but idleness; not business 
enterprise, but decaying slums; not the encouragement of thrift, 
but the manufacture of poverty ; not thoughtful care, but wilful 
neglect; not food or goods, but evil and evils; not the very poor, 
but the ultra-rich; not subjected peoples, but their over-lords 
and masters. There is usually a spice of satisfaction when 
circumstances allow taxation or punishment to fall on sensible 
lines, even though it is against the usually recognised and legally 
established methods. 

Eent was paid first as a tax. It is the ideal tax, taking from 
each payer of it in exact proportion to the benefits he receives 
from its expenditure. The sooner we commence taking heavy 
toll of it in reduction of other forms of injurious, unjust, and 
wasteful taxation the nearer shall we approach a condition of 
society worthy of the twentieth century. The ancient Babylonians, 



245 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

who lived as long before the commencement of the Christian 
era as we live after it, had, even then, a truer ideal of taxation 
than most modern "statesmen." They decreed that the land 
must be cultivated, and that it must pay its rightful share of 
taxation. If neglected, it was provided that its owner must pay 
as much in taxation as the owner of similar land which was 
properly cultivated. That is an idea which has the seed of a 
much-needed revolution in it. It would quickly abolish city 
slums, kill land speculation, bring into use our vast unused 
spaces, and break up the land monopoly. 

To call the taking of 20 or 50 or 80 per cent, of the value of 
sugar, tea, or tobacco "taxation," and the taking of a similar 
amount of land value "confiscation," is a wilful perversion and 
an unjustifiable misuse of terms. The real confiscation, which 
must never again be forgotten, however long restitution may 
linger, took place when the landholders repudiated their obligations 
with regard to the land and threw the burden of the upkeep of 
Government on to the people by means of indirect taxation. 
And the key which will unlock most of our social problems is 
the easy, natural method of reimposing this land value taxation, 
and at the same time remitting the wasteful and unjust forms of 
indirect taxation. 

Honestly-earned wealth invested in land for use, it is 
scarcely necessary to point out, would not suffer from the coming 
rearrangement of taxation. For as the land value taxation is 
imposed, larger amounts of more injurious taxes on labour and 
wealth would be remitted. The burden would be moved only 
from one shoulder to another, and its incidence adjusted, simplified, 
and reduced. 

A FIXED POLICY IN TAXATION. 

By deciding on the report, perhaps, of a Special Commission 
on Taxation to adopt, in place of the present haphazard and 
capricious methods, the principles of a logical and enlightened 
system of direct taxation based on land valuation, the raising 
annually of the national revenue could be entirely removed from 
the control of opposing factions, and placed on a stable basis, 
with a fixed policy, capable of automatic adjustment to current 
needs and under the control of trained and expert business 
administrators. 

The establishment, too, of a central office open to receive 
complaints, charged with the careful inspection of public 
expenditure, and the making of suggestive annual reports to 
Parliament, might well be considered in this connection. 



246 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

On what lines should future progressive legislation with regard 
to land and taxation be encouraged so as to ensure the greatest 
good for the greatest number? 

How will the course suggested affect those various social 
problems which are our heritage, and whose right solution is 
;the most pressing and important duty of our time? 

The guiding principle, never to be lost sight of, should be 
in the direction of the constant and progressive reduction of all 
taxation, both local and imperial. In substitution for the 
gradual abolition of taxation there should be devoted a somewhat 
larger sum drawn each year from the inexhaustible reservoir of 
land values and collected yearly by a poundage rate levied equally 
on all registered holders of unearned increment or site value. It 
is not possible, at present, to give even an approximation to the 
total site value. But it has been estimated that the annual levy 
of Id. in the on land value would yield a sum of between 
20,000,000 and 30,000,000 per year. Indeed, if landholders 
are sufficiently high principled, and fix their land values in the 
future at the same rate as they have done in the past when 
selling portions of their holdings to land-hungry people, the 
yield per penny would be nearer 50,000,000. The yield might, 
however, be divided equally in relief of local and imperial 
taxation. Ten millions would be ample to repeal the entire 
Customs duties on cocoa, coffee, dried fruits, sugar, and all sugar 
composite goods. This would be an immense relief to the 
mercantile community, and would greatly simplify the work of 
the Customs Department. Ten millions in relief of local taxation 
would also be a great load lifted from the backs of the poorer 
ratepayers. Curiously enough, this relief of local taxation would 
tend also to increase land value, and thus to swell the amount 
received from the suggested penny levy on it. 

It would be, however, in its indirect results that this penny- 
in-the-pound tax would more amply justify itself. Already (in 
the autumn of 1910) the mere reckoning up of the value of 
unearned increment has induced many large holders of land value 
throughout the country to throw their estates and holdings into 
the market for what they will fetch, and much larger quantities 
than usual of land and property have in this way recently 
changed hands. 

Undoubtedly the men who are now clearing out by selling, 
and so passing on, their bad titles to others, are wise in their 
generation. For, while the remembrance of high values is yet 
with the buyers, the valuer has not yet put the fear of the 
tax gatherer into their hearts, and generally they do not realise 
the new condition of things awaiting them. Large holders are 



247 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 



awake, too, to the desirability of increasing the opposition to 
further advances of taxation reform by multiplying the number 
of holders, so, in their view, helping to strengthen the opposition 
to land value taxation. Witness the anxiety to encourage peasant 
proprietors and small holdings, and to repeople decaying villages 
with reputable men, pensioners or retired tradesmen. What will 
large and titled holders not do to bolster up their great and 
unjust possessions? Anything and everything, so long as it 
promises to keep them and theirs a generation longer living 
parasitic lives on the social commonwealth. 

Space forbids a more exhaustive analysis and exposure of the 
evils of indirect labour taxation. Many of the principles of 
reform in taxation have long been recognised it remains for 
us to carry the flag of freedom a few steps onward. Intelligent 
taxation is the great ally of a progressive civilisation. The ideal 
towards which we are striving is the abolition of all taxation, 
direct and indirect. This is not only possible, but it is an ideal 
towards which we should continually look and work. It will be 
a mere truism some day to say that taxation and civilisation 
cannot exist side by side. As civilisation progresses taxation 
must decline. 

IV. THE GREATEST ENEMY OF CO-OPERATION. 

Co-operators know from experience how their enterprise and 
organising ability raise rent against themselves : Powis Street, 
Woolwich; Balloon Street, Manchester; and Shieldhall, Glasgow, 
are but three instances out of hundreds. They have long been 
alive to the great importance of these related questions of 
landholding and taxation. It would be an entirely admirable step 
were a National Co-operative Conference called at an early date 
to discuss and report on the local circumstances as affected by 
conditions of landholding and taxation, with the view of throwing 
the weighty influence of the C.W.S. in the direction whence 
relief and reform are most likely to be expected. 

The earlier pages of the C.W.S. "Annual" exhibit numerous 
illustrations of modern business premises, &c., by means of 
which the immense trade of the Co-operative Societies is facilitated 
or carried on. These premises include offices, warehouses, 
factories, mills, works, salerooms, depdts, sheds, quays, wharves, 
steamships, houses, creameries, farms, and estates. Because of 
the existence of privileged landlordism it has been reliably 
estimated that more than one-half of their immense total cost has 
been paid away unproductively that is, without adequate 
return and, in large part, to individuals actively opposed to, 
rather than interested in, the spread of Co-operation. It is quite 



248 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

certain that the progress of the movement towards a saner society 
would have been very much greater had the depredations of 
landholders been earlier recognised and steps been taken to 
checkmate them. There would have been fewer complaints to-day 
of want of appreciation or of inadequate success, and Co-operators 
would neither have to labour so vigilantly and unremittingly 
in the pursuit of their ideal, nor to wait so long for a more 
equitable return for their foresight and sacrifice. 

Although the C.W.S. have so very much capital sunk in land 
values they stand to gain all along the line by the coming fiscal 
changes. Not only will their expenses for local rates be greatly 
reduced, but their direct contributions to the national revenue 
in the form of Customs and Excise duties on tobacco and spirits, 
tea, sugar, fruits, &c., will be immensely lessened or abolished. 
- I gather that the average amount of Customs duties paid yearly 
by them in the five years from 1904-08 amounted on sugar to 
558,132, on tea to 356,094, on tobacco to 344,164, on dried 
fruits to 39,181, on cocoa to 17,590, and on coffee to 12,680 
a total average of 1,327,841 yearly. This sum is tantamount 
to a charge of 28 per cent, on the C.W.S. trade in these six 
articles alone. 

How vastly the operations of the C.W.S. throughout the 
country would be simplified and rendered easier by radical reform 
in land and taxation law it is not necessary now to further 
consider. Sufficient has been written to show that it is to t'he 
foreshadowed changes Co-operators must look for the next great 
upward fillip to their movement, and that they will be well 
and soundly advised to extend to these great reforms their most 
active sympathy and their most generous support. No great 
democratic movement can in the least degree afford to be on the 
wrong side in the coming life and death struggle between the 
privileges of the few and the equal rights of all. 

Of extreme importance, from the point of view of differentiating 
between earned and unearned incomes, real and nominal capital, 
true and false wealth, would be the results of a careful analysis 
of the proportion of "land" or land value which enters into the 
composition of representative classes of finished products. Take, 
as examples, (a) a block of modern city shop and office buildings, 
such as the Balloon Street, Manchester, premises of the C.W.S. 
Limited; (b) a fully-equipped up-to-date factory building such as 
the "Sun" flour mill at Trafford Wharf, Manchester, or the 
"Wheatsheaf" Boot Works at Duns Lane, Leicester; (c) an 
ordinary eight-roomed residence pleasantly situated on a 
Co-operative or Garden City Estate; and (d) the C.W.S.'s latest 
acquisition, the steamship "New Pioneer." 



249 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

The analytical specification would require to take into account 
(1) the exact proportion of land value (economic rent, or unearned 
increment) incorporated into the entire cost of sites, with all their 
constituent special and natural advantages ; (2) the amount of the 
royalties on all the iron, stone, clay, coal, slate, oil, hardwoods, 
water, gravel, sand, &c., used directly and indirectly in the 
construction of the buildings ; and (3) the rent-toll on all labour 
employed, in addition to the tolls on various insurances, on 
special dock and transit facilities, on local and national 
administration of justice, bye-laws, and municipal conveniences, 
and on the innumerable amenities of civilisation upon which 
landlordism lays its terrible and insidious claw. 

ft has been estimated that 80 per cent, of the total costs of land 
and finished building will have to be paid because of the burden 
of unearned increment ; and also that most of this large percentage 
of unnecessary expense would be abolished and need not be paid 
under a just system of taxation. In other words, the cost of 
creating fresh capital in the form of office buildings, houses, or 
ships would be cut down to 20 per cent, of the present prices, and 
the amounts to be written off for depreciation or set aside for 
dividends would be correspondingly reduced. Apply a similar 
reduction to the whole volume of capital now existing, either in 
temporary form or in that of permanent improvements and it 
must be remembered that the causes which reduce the costs of 
new buildings will correspondingly depreciate the capital values 
of existing ones and it is clear that there will be an immensely 
greater sum available to provide, in the first place, much higher 
wages for labour, and, afterwards, a better social environment, 
with vast opportunities for great public works and institutions, 
the provision of which, at present, is almost impossible for want 
of the necessary capital. 

One other inquiry, which might usefully be undertaken, is as 
to what proportion of the quite unnecessary burdens of local 
rating and imperial taxation is borne respectively (1) by such a 
modern Co-operative building after completion, and (2) by the 
workers of all kinds who are employed in the different industries 
and activities there carried on. Similar care must be taken to 
include in the strict analysis every item of expense necessitated 
by these burdens'. It would be found that wages, even after 
being reduced by landlordism to a bare minimum, is still further 
preyed on to the extent of 30 per cent, by the indefensible system 
under which men now live. On the average the master robber, 
landlordism, takes 12 per cent., and his two chief supporters, 
indirect taxation and local taxation, respectively 12 per cent, and 



260 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

6 per cent. Further, incredible as it may seem, even when the 
sweated worker can get no work, and, therefore, under the 
present system, when he can get no wages, the greater proportion 
of these impositions is still demanded directly or indirectly, 
or he is driven from want to crime, and from mental and physical 
starvation to suicide and death. 

The whole of the space and raw material in these islands, 
comprised under the general term "land," has been seized and 
is now held as a close monopoly. Co-operation, as well as every 
other social movement, is under the heel of landlordism at every 
point of its manifold activities. Co-operators cannot enlarge the 
field of their operations without coming into conflict with 
landlordism, the ultimate holder of all natural opportunities, 
all along the line. They cannot build a ship without paying 
through the nose to landholders, who claim their toll as mineral 
royalty owners. They cannot extend their offices or workshops 
without first meeting the unjust claims of landholders, upheld 
too long as rightful owners of space. They cannot import 
duty-free goods or raw material from abroad without paying 
unnecessary toll to the landholder disguised as dock owner. On 
many importations they must pay additional impositions to the tax 
collector, who in the past has been one of the most useful allies of 
the landholder. Follow their ramifications wherever you will, 
and no matter how fair and promising to the worker may be a 
fresh opening or activity, he ultimately, but inevitably, runs up 
against one of the unsuspected disguises of the hydra-headed 
monster of landlordism. This is the institution which vitiates all 
calculations, weakens effort, warps justice, darkens faith, spoils 
human nature, and makes of earth veritably a place of misery 
to millions. It is the most sinister and threatening influence to-day 
throughout Christendom, and no permanent moral or material 
progress is possible until it has been abolished. 

To allow to landlordism in this or other countries any further 
long continuance of power will be a most dire offence against 
economic law, and one most certain to bring retribution in many 
guises in its train. Unless the inevitable evils of landlordism 
are promptly counteracted the greatest benefits of civilisation must 
remain buried in injustice, inequality, and black despair. 

"The time is ripe, and rotten-ripe, for change : 
Then let it come ! I have no dread of what 
Is called for by the instinct of mankind; 
Nor think I that God's world will fall apart 
Because we tear a parchment more or less." 

J. R. Lou-ell. 



251 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 



V. EELATION TO OTHER SOCIAL QUESTIONS. 

"The land question means hunger, thirst, nakedness, notice to quit, labour 
spent in vain, the toil of years seized upon, the breaking up of homes, the 
misery, sickness, deaths of parents, children, wives, the despair and wildness 
which spring up in the hearts of the poor, when legal force, like a sharp 
harrow, goes over the most sensitive and vital right of mankind. All this is 
contained in the land question." Cardinal Manning. 

To attempt to escape for long, by whatsoever devices, the 
all-embracing grip of landlordism is as vain as to sweep back the 
rising tide with a broom. CO-OPERATION is but one of these 
devices. Taken alone, it offers no permanent solution. It but 
increases the plunder of landlordism. Frequently more than half 
successful in certain localities in driving off or defeating many 
smaller robbers, its very success but leaves only so much the 
more for the master robber to appropriate. ' TRADE UNIONISM, 
again, is almost wholly a defensive movement. It is in no sense 
radical. It does not attempt to check the main root evils, and 
is extremely cautious in basing itself on first principles. It 
has been in the past, and is still, often successful in ensuring 
better conditions and higher wages to the workers, but the 
existence of the enemy lying in wait round the corner, from 
whom no one has ever yet escaped, has been almost entirely 
overlooked. MUNICIPAL SOCIALISM, too, is but a more highly 
developed and ingeniously disguised form of charity, or Local 
Government support to the landlord ! It has certainly provided 
cleaner towns, better water, cheaper travelling, and, generally, 
a more desirable environment, to millions, but the ordinary 
citizen, who has to pay for all these improvements by increases 
in his rates, has a tendency to grumble considerably when he 
finds the landholder adding still further to the tenants' burdens 
by increasing the price of land, and, in most cases avowedly, 
because of the afore-mentioned improvements. That is, he pays 
twice for his "advantages," and, in the end, finds himself no 
better off. 

It is, indeed, very doubtful whether municipal or any other 
form of Socialism has, so far, to any appreciable extent either 
ensured the opportunity of work, lightened the toil, increased the 
wage, or bettered the condition of any of the low-paid workers of 
our villages, towns, and cities. But all these things it has done, 
openly and shamelessly, for the unjust steward, the betrayer of 
the people's rights, the intercepter of Nature's bounty, the 
appropriator of the natural sources of public revenue the 
sleeping but thriving landholder. And so with all other of the 
numerous so-called social remedies they do anything and 



J.VJ 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

everything for the poor man except remove the heavy burden 
from his back. Temperance crusades, ethical and moral teaching 
and training, technical education, all the advances in industry 
and trade, in arts and sciences, are each and all, directly or 
indirectly, supporters of the system which enables one small class 
of mortals to levy tax and toll on all the others. 

Nor can anyone escape. The system which can take for 
a few the benefits of all earth's natural forces can readily 
overcome all the puny efforts or half-hearted measures made 
to control it. Nothing short of its complete overthrow will suffice. 
This conquest can follow only on the effective establishment 
of the equal right of all men, on equal conditions, to use the 
earth. 

Numerous instances are on record where national or local 
authorities have taken over, at a high valuation, plus a percentage 
for disturbance, public necessities or conveniences; in some cases, 
indeed, where the private service or supply had either broken 
down or proved quite inadequate. Other cases are constantly 
recurring where a public body purposes, or is urged, to take over 
similar undertakings, and, where the proprietors ostensibly 
object, to bear the onus of obtaining, at great additional expense, 
Parliamentary powers to purchase: The methods usually followed 
at present in carrying out this policy are altogether deplorable; 
in many cases entirely disastrous to the future successful working 
of the undertaking. I need only instance such public utilities 
as telegraphs, land in Ireland, dock, water, and gas companies, 
tramways, roads and squares, foreshores and ferries to prove how 
shamelessly, in the past, the public has been bled by the exorbitant 
demands of privileged holders of unearned increment. Had the 
inflated capital and watered stock been first reduced in value by 
the taxation of land values, and the surplus wind and water 
(the entirely unearned and only contribution of the ubiquitous 
landholders) been then squeezed out, our exchanges and 
communications, our food and drink, our trade and traffic, our 
business and our pleasure would all be costing us very much 
less than at present, and a vast number of other comforts and 
conveniences of civilised life would be correspondingly reduced 
in price. Just as the present generation must suffer for this past 
fundamental error in the national economy, so the future must 
pay for any similar false steps which we to-day may endorse. 
The very practical lesson we forget at our peril is, as a principle, 
to take over or purchase no further public necessity or utility until 
such time as the exact amount of its constituent land value has 
been fixed. We may then proceed to reduce this land value as 



253 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 



much as possible by taxation, or competition, or both, before 
making any advances, or taking any steps, to purchase. With 
this method of socialisation there cannot possibly in the future be 
either failure or regrets. 

The antiquated and foolish methods of taxation still in vogue 
are really responsible for the heavy burden of interest, its long 
continuance, and its too slow decline. 

When capital is freed from the vexatious and deterrent 
influences of landlordism and taxation its accumulation will, 
become rapid and easy, great quantities in innumerable forms 
will become available to aid production, and new sources for its 
employment will vastly multiply. But its unlimited supply 
will readily overrun the extra demand, and its natural market 
"wages," in the form of interest, will very quickly decline. 
Not much wisdom or foresight is requisite to see what further 
revolutions in social conditions will force themselves to the front 
when capital, possibly a State loan, is offered, where good security 
is available, not at 6, 5, or 4 per cent., but at 2, 1, or 1 per 
cent, annual interest. 

One great incentive to private accumulation will disappear with 
the fall in interest. This will break up the power of capital, 
and the overthrow of its tyranny will be none the less appreciated 
because the forces working "towards righteousness" for its 
destruction may not yet be generally understood. With the 
decline in the rate of interest the weight of national debts will 
be correspondingly reduced, many heavy public burdens decreased, 
and fewer and fewer people will be able, without working 
themselves, to live in barbarian pomp or undesirable affluence. 
Once the continuous increase in the wages of unnatural monopoly 
is checked by the gradual effective claim of the public for its own 
land value, this reduction in the .wages of capital will have the 
effect of greatly increasing the wages of labour, and Labour will, 
at last, begin again to come into its own. 

The enormous prices charged by the accidental holders of 
poor or waste lands, of little inherent value, required in the 
construction of new railway or dock undertakings are but other 
instances of the toll-collecting rapacity of otherwise respectable 
men. 

By so greatly and unnecessarily increasing the original costs 
of these useful undertakings the landholders have, of course, 
enormously inflated the prices of all commodities passing over the 
railways or through the docks, as well as increased the necessary 
costs of carriage and hindered the extension of our vast import 
and export trades. The handicapping of the railway companies 



254 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

in their passenger traffic, especially in the suburban traffic of our 
great cities, must also be put down to the same cause the 
exorbitant prices charged for land, resulting in high fares for 
passengers, low wages for railway workers, and generally in 
high rates and poor facilities for the public. While these tolls 
and their results exist, home producers must be unfairly 
handicapped, and foreign competition indirectly encouraged. The 
Bedfordshire agriculturist, for example, has to pay, first, a heavy 
toll to the landholders (either in the form of rent or interest), 
then another heavy rate for carriage to the railway company 
(mostly in payment for the land used), and then again to the 
holder of the London market "rights," and to the London ground 
landlord, before he is allowed to dispose of his produce to the 
consumer. Expenses, costs, tolls, rates are piled up at every 
stage in the long line of production, mainly to fill the unsatisfiable 
maw of the landholder, who appreciates and wishes to retain his 
privileges, and would like nothing better than that the people 
should forget their rights. 

Very early in the coming campaign it should be made a 
condition in the recognition of the holders' rights in any piece of 
urban land that it be suitably fenced round, and especially that it- 
be kept in a clean and sanitary condition, so as not to constitute 
a danger to the health of the surrounding community. If that 
which is property is required to conform to certain local bye-laws 
and regulations, it is certainly no hardship to require the registered 
holder of vacant land, in which there exists no rights of property, 
to conform to similar suitable requirements. The local authority 
should have power, in case of neglect, after due notice, to seize, 
condemn, carry out necessary work on, and retain such land for 
all future time, without compensation. 

All unclaimed areas, and all lands and properties to which 
the holders cannot show a reasonably just title, should be at 
once registered, resumed, and for ever afterwards administered in 
the public interest by the appropriate public department. The 
land itself, as soon as it has been publicly resumed, must never 
again be alienated from common ownership even if any inducement 
to alienate it should remain. 

There would be almost a poetic justice dealt out with regard 
to the innumerable enclosures and encroachments on what were 
once common lands were we to make the holders pay according 
to its present value for what they or their predecessors in title had 
appropriated. We could afford to let the dead past lie, for 
similar future encroachments will be impossible after the official 
valuation survey and registration are completed. 



255 



THE FRAUDULENT RELATIONS OP LAND AND TAXATION. 

Take again the case of the Established Church. With the 
effective taxation of land values the Ecclesiastical Commissioners, 
in their capacity as receivers of national property and unearned 
increment, would be taxed as other landholders, forced to use their 
trusts in a considerate and democratic way, and would be helping 
to solve, sensibly and fairly, the problem of disestablishment by 
placing all men from the point of view of a National Church 
on an equitable footing. 

Great national industrial undertakings would be rendered very 
much easier of accomplishment, in spite of the great increase in 
costs of labour. This would be due chiefly to the great reduction 
in the rental or purchase price of sites, to the lessening of taxation 
on desirable enterprises, and to the greater demand, accompanied 
by ability to pay, for commercial and industrial developments. 

OPEN-AIR MARKETS AND COSTERMONGERS. Street markets in 
our cities are probably a survival of the days when they were 
both a necessity and a public convenience. The question must at 
some time arise as to the right of a small section of the community 
to take temporary or permanent possession, without payment 
of rent, of any portion of the public highway in which to carry 
on business. Charitable feelings probably influenced at first the 
permission to trade in the public highways, but when justice is 
established charity will be superseded. For any individual to 
stand with a barrow, all through the day, carrying on even a 
legitimate trade, not only impedes the traffic and excludes the 
equal right of every other individual in the country to do the 
same thing, but also necessitates a levy from all other citizens 
to provide and maintain the site. 

In other words, while one individual is allowed special 
privileges without payment, the rest of the community have to 
pay but get nothing in return. The obviously just remedy for this 
is the provision of public rent-producing markets. It frequently 
results, however, that a recognised street market, by attracting 
a larger number of customers, will greatly increase the rent- 
producing capacity of sites abutting on the open-air market. 
These street-trading privileges, like most forms of privilege, are 
really but another form of land value, and should be so treated in 
the interests of the public. On a similar footing is the status of 
the costermonger in city streets. He obtains benefits equal to 
those of a busy public market, competes on unequal terms with 
the heavily rated and rented shopkeeper, and pays nothing for 
his privileges. Sentiment has probably hitherto largely been 
responsible for this toleration. But the taxation of privilege 
through land values will remove alike the necessity and the 
desirability either for public charity or for special consideration. 



256 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

What better form of CONSCRIPTION OR COMPULSORY MILITARY 
SERVICE could be devised than a return to the old feudal practice 
under which landholders led in the forefront of battle in time 
of the nation's need? Every present registered holder of land, 
above a certain minimum value or area, should again be required 
to actively take up arms in defence of his holdings, and to pay, 
out of his rents, a proportionate share of the total of necessary 
military and naval expenditure. Whilst there is such an outcry, 
in these latter days, among certain classes of people for vastly 
strengthening the naval and military forces of attack and defence 
against possible internal or external foes, it is a striking sign of 
degeneracy that so little has been said of the very obvious and 
only just method of raising the necessary funds in the form of 
aids granted by those whose possessions would be thereby defended 
and insured. 

We should only be following the common dictates of everyday 
business principles to insist that the costs of insuring against 
the ordinary risks of any going concern should be borne, not 
by forced deductions from the wages of the casual workers 
employed in the business, but by premiums paid by the principals 
of the business whose properties and interests are thereby 
protected. Such a commonsense arrangement, applied to a 
national system of protection, would immediately enlist, on behalf 
of a most desirable economy, an influential class of people whose 
standing carries great social and political weight, and many of 
whom are not lacking an appreciable amount of intelligent 
self-interest. 

Failing concerted action on these lines, it is not beyond 
imagination to hope that some of the richer landholders, out of 
their princely revenues, will emulate the example of old-time 
chivalry and themselves each personally provide for the building 
and up-to-date equipment of at least one of the latest types 
of super-" Dreadnought" in order to protect their families and 
dependents in the enjoyment of their private possessions and 
personal privileges. 

The effects of land value taxation on unused or incompletely 
developed city plots would be startling both to the holders and to 
the general public. Many holders or consumers of high-priced 
city sites would be startled to find so few architects or builders 
with sufficient liberty to undertake the prompt reconstruction 
of business premises, and complaints would soon be heard of 
the shortage in professional and technical labour. Higher 
remuneration would be demanded and received by all kinds of 
labour, prices would temporarily rise, and there would be, till 



257 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

things slowly adjusted themselves to conditions of prosperity, 
quite a revolution in economic conditions in the building and allied 
industries. Nor would the increased activities be confined to such 
staple trades as building and provisioning. Every industry 
would feel the benefit of good times. "Move along," or get out 
so as to allow others to move, would be the orders of the day. 
Forced unemployment would rapidly become one of the dreams 
of the bad old times of monopoly and privilege. 

At present the revenue derived from the importation, 
manufacture, and sale of intoxicating liquors and tobacco is 
about 53,000,000. In the view of many people this vast sum 
is largely tainted, being closely associated with poverty, vice, 
and crime. Under better moral and social conditions, which would 
obtain with a juster order of society, this undesirable source of 
revenue would be entirely unnecessary, and we should be left 
free to deal with such special trades either by free trade (i.e., 
unrestricted competition), regulation, abolition, or in any other 
way deemed best. 

As to the woman question in its every complex phase : a right 
solution of the land question is of more direct and immediate 
importance to women than it is to men. It is not only the 
economic independence of women which is involved, but, what is 
still more vital to the future of the race, their sex freedom 
and their right to direct the future conditions of their lives. 
The removal of all unnecessary barriers to free access to natural 
opportunities would ensure to women innumerable ways, at 
present undreamed of, of working out their destiny. It would 
ensure them equal remuneration for equal services, and would open 
the easy and natural way to their political enfranchisement. For 
economic enfranchisement, in a democracy, of necessity involves 
the political enfranchisement of all. The conditions of child life, 
too housing, feeding, training, employment, and amusement 
would in every respect correspondingly improve. 

It is frequently urged that pioneers or adventurers are justly 
entitled, for all time, to the first fruits of "foresight," in 
recognising and taking advantage of the inevitable advance in 
values caused by increasing population or the introduction of new 
methods and inventions. But a juster ethic would see in such 
actions only instances of anti-social forestalling which a truer 
civilisation would either deter by social punishment or else entirely 
prevent. This forestalling applies mainly, of course, to land 
"speculation," and is still actively at work almost everywhere. 
Of secondary, but still of vital importance, are similar dealings 
in corn, oil, and cotton. 

18 



258 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

. Latterly, in memory of the Finance Act, many large holders 
of land have been offering their estates for sale among smaller 
would-be holders, largely with a view to securing a buffer class 
between them and the inevitable revisionist legislation of the 
near future. 

It must be clearly understood that all such purchasers can 
obtain only titles which, as I have shown, are constitutionally 
and inherently defective; and also that, when the time comes for 
gradual resumption of the land by taxation, they will have 
neither a claim for compensation nor the right to a word of 
complaint. 

This should sufficiently justify the strongest opposition, on 
principle, to all forms of peasant proprietorship, and all 
investments based on the fee-simple of land (in all its 
ramifications) as the final security. Land is not property ; and 
it would seem to be the better policy that the present holders 
should retain their deeds and privileges until such time as the 
nation decides what are their corresponding obligations. In the 
meantime the wise man will not buy, but he will either rent or 
lease any land he may require, and retain his capital for better 
use in the scientific development of his business. 

Examine carefully any serious social problem, and at the 
back of it you will see the sinister power of landlordism insistent, 
reactionary, pessimistic, and terrible in the entirety of its 
destructive force. 

To recognise its body-and-soul-destroying influences, and to 
warn honest members of society of its characteristics, are the 
first steps towards its downfall. Its final overthrow will mark the 
emergence of humanity from its long nightmare of superstition 
and slavery into the daylight of real knowledge, true freedom, 
and mutual co-operation for the well-being of all. 

VI. CONCLUSION. 

"Why hesitate? Ye are full-bearded men, 
With God-implanted will, and courage if 
Ye dare but show it. Never yet was will 
But found some way or means to work it out, 
Nor, e'er did Fortune frown on him who dared. 
Shall we in presence of this grievous wrong, 
In this supremest moment of all time, 
Stand trembling, cowering, when with one bold stroke 
These groaning millions might be ever free? 
And that one stroke so just, so greatly good, 
So level with the happiness of man, 
That all the angels will applaud the deed." 

E. R. Taylor. 



259 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 



The time must surely soon come when a new English Bill 
of Eights will be put forward and its principles firmly established. 
Comparatively few folk in this country have shown so far, 
however, any definite desire for a , radical and fundamental 
change. When the demand for a new Declaration of Rights is 
sufficiently strong the first of self-evident and unassailable truths 
to be recorded should be that "All men are endowed with the 
unalienable right to the equal use of the earth," as well as with 
the right to "life, liberty, and the pursuit of happiness." 

There can, of course, be no possibility of any just claim being 
made for compensation for resumption of the rights of the 
public over the land. If the question of compensation is raised at 
all it should be in the nature of a heavy claim against the lineal 
descendants of those noble families, at present holding large 
estates, whose ancestors were directly responsible for the shifting 
of feudal burdens from their own backs to those of the common 
people. If compensation is at any time or anywhere due it should 
not be deferred to "Kingdom come," but must be made now to 
the moral and physical wrecks whose condition is directly traceable 
to the hardships and injustices inflicted on them and their forbears 
by the unconstitutional action of selfish and inhuman landholders. 

"The slave is the owner pay him." 

That is a very curious idea, and one which most landholders 
have, that forestallers of land are entitled to a revenue for ever 
(and even, frequently, an increasing one) from their holdings in 
land. It is an idea, however, upon which the land-revenue 
producers will shortly have something to say. Capital wears 'out 
or is consumed, and interest decreases with the spread -of 
knowledge and with the discoveries of science. Privilege, also, 
upon which all private rent depends, must inevitably give way 
before the advances of democracy and equality. Consequent on 
the decrease in the rate of interest, the abolition of monopoly, 
and the dethronement of privilege, the wages of all kinds of labour 
will steadily rise, the conditions of employment will be improved, 
hours of labour shortened, disemployment of willing men and 
women appreciably lessened, and every other social problem, 
worthy of the name, will be already on its way to a natural 
and permanent solution. Our future statisticians and historians 
may confidently fix the time of the greatest permanent change for 
the better in English social conditions from the year in which the 
records of the land value survey are completed and made known. 

It would not take very long under a just social system to 
banish for ever, as a terrifying dream vanishes when the sleeper 
awakes, the memory of the very effective tyranny at present 



260 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

exercised by man over man in countless ways. What slave of the 
old so-called dark days would accept modern conditions of "free" 
employment? To take all risks and uncertainties of being wanted 
to work, or of being discharged at a day's or week's notice; 
to labour year in and year out, at a minimum wage, without 
cessation except for the publicly-recognised holidays; to endure, 
without the consolation of reply, hard words and insults that 
stab deeper than blows; to accept injustice as a common everyday 
occurrence; to sell one's self bodily labour, necessary leisure, 
intellectual honesty, spiritual independence all for the merest 
pittance; these are, of necessity, some of the deplorable results 
of the economic enslavement of man. 

Men, partially organised industrially, sometimes strike work 
when circumstances are unusually hard against them. But to 
what end? They do not realise what is wrong with social 
conditions ; they do not recognise that the very conditions against 
which they so spasmodically rebel are inevitable so long as one 
class of men can set all others by the ears fighting each other for 
the bare decencies of a civilised life. A society founded on force 
cannot expect peace, either permanent or for long continued. 
While payments to idlers so inexorably increase, and education 
spreads wider knowledge of economic laws, men will not be 
content for ever to quietly accept the continuous tightening up of 
conditions, the "business squeeze" which is put down to so many 
varied but mistaken causes, as, for example, hard times, foreign 
competition, too many workers, machinery, and tariffs, or want 
of them. Privilege is willing to preach and promise anything 
and everything except the one thing necessary justice for all. 
The oppressed workers must and will rebel ; and, happily for the 
coming day, are beginning at last to demand a more equitable 
system of taxation and some improvement in their poor wages 
and harsh conditions of labour. 

Eadical reformers will not need to be warned against attempts 
to ward off the day of public restitution which are still being made, 
in subtler shape and with increasing force, by self-interested, 
unprincipled, or ill-informed "politicians." In this category 
must be included the movements for establishing land and credit 
banks, for building garden cities, for land development and road 
improvement, for extending the number of small holders and 
peasant proprietors, for stimulating emigration and colonisation, 
for municipal ownership of overseas territories with an ultimate 
view to the relief of local rates at home, for imperial federation 
and the extension and closer development of the Empire. The 
only safe rule in dealing with such proposals as, indeed, with 



261 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

every social and political question which in the future comes up 
for consideration or is deliberately dragged across the plain path 
of progress is to ask : How will the particular proposal affect the 
vital question of man's relation to the earth? "Will it increase 
or decrease the toll which landholders, here and now, demand as 
the price of their permission to use the earth? Will it tend to 
direct the rising stream of land value into private pockets or 
into public treasuries? or, briefly, will it strengthen or will it 
lessen the unjust privileges of landholders? 

And every time, after such a test, the influence of all men 
who wish to establish justice and set up permanent peace on the 
earth must be cast against increasing the power of landlordism. 
For that, everywhere and at all times, disguised howsoever it be, 
is the only enemy wise men will think it worth while to expend 
their life energies in extirpating. Kill the instigator of evil, the 
fruitful breeder of disease in the body politic, and all other evils 
will die most naturally and most certainly. 

Like most other things, a master reform must be judged by 
its results. The great revolution "I have here outlined, when 
accomplished, will comprehend and supersede every other reform 
proposal yet made. Most proposals for reform have been but 
slowly evolved. In past ages it was impossible, even for the 
greatest intellects, to see far ahead and to judge clearly the 
relative importance of things and their bearings on the future 
course of events. As mankind slowly ascends the hill of progress 
a clearer and wider vision is vouchsafed, the relation of cause 
to effect is more distinctly traceable, and the immature ideas of 
one age form the foundation on which succeeding ones build. 
For now 

We know in part, and we prophesy in part. But when that which is 
perfect is come, then that which is in part shall be done away. When I was 
a child, I spake as a child, I understood as a child, I thought as a child : but 
when I became a man, I put away childish things. For now we see through 
a glass, darkly; but then face to face. 

In this scattered series of notes I have been able to touch only 
on a few of the many various phases of the vital questions of 
land and taxation. But I have ventured to claim in my plea 
for the radical solution of these questions more than has 
previously been claimed. They who are privileged to recognise 
the great social and moral truths underlying the solution here 
outlined will, I firmly believe, also acknowledge that more is 
required from them now than at any time before. The central 
truth that land has never been, is not now, and cannot ever be 
rightly considered property is one destined to germinate and 



262 



THE FRAUDULENT RELATIONS OF LAND AND TAXATION. 

spread, and ultimately to work the most beneficent revolution 
in the relations of men to each other, and to the universe around 
them, that has been effected since the recognition of the truth that 
man can have no rights of property in his fellow-man, which 
resulted in the abolition of chattel slavery. But the application 
of this complementary truth must entail much vaster beneficial 
results affecting every human being who, in the coming years, 
shall find a brief resting place on earth. For it will be indeed 
a new heaven and a new earth which will welcome each life 
as it arrives, nurture it more carefully while it is here, and part 
with it more philosophically when it has run its course. Place 
there will then be for all, work for all, happiness and peace for 
all. Fellowship is heaven : want of fellowship, hell. 
That is all we know, and all we need to know. 




263 



OBITUARY. 



264 



The Late Mr. J. F. Goodey. 

Died October 5th, 1910. 

. GOODEY was one of the oldest 
members of the C.W.S. Board, both 
in years and length of service. His connection 
with Co-operation began in his early manhood, 
when he became Secretary and afterwards 
the President of the Colchester Society. 

In 1878 he was elected on the C.W.S. 
Board, retired in ]885, and was re-elected in 
1889. The manner of his life and labour was 
eulogised at the graveside by a colleague, who 
spoke of him as one of the pioneers, steady 
and true, as a loyal colleague, a faithful friend, 
and a constant and persevering worker for 
Co-operation. 

Besides his activities in connection with 
Co-operation, Mr. Goodey shared in the 
municipal life of Colchester, having been for 
eighteen years a Town Councillor. 

Mr. Goodey has a lasting monument in the 
handsome buildings of the London Branch of 
the C.W.S., for which edifice he acted as 
Architect in 1885. 



265 




THE LATE MB. J. F. GOODEY. 



267 



Co-operative Societies in the United Kingdom. 



STATISTICS SHOWING THE POSITION AND PROGRESS OF THE 
CO-OPERATIVE MOVEMENT FROM 1862 TO 1908. 

T^HESE tables have been brought up to date on the basis of 
the Annual Eeturns by Societies to the Eegistrar of 
Friendly Societies, and corrected by the more recent returns to 
the Co-operative Union. 

The tables refer to the United Kingdom, England and Wales, 
Scotland, and Ireland, and give the comparison between the 
figures of 1908 and those of ten years ago. We have also inserted 
below the figures relating to profits devoted to Education. 

CO-OPERATION IN THE UNITED KINGDOM DURING 1898 AND 1908. 

INCREASE 

1898. 19O8. PER CENT. 

Societies (making returns) ..No. 2,130 .. 2,858 .. 34 

Members No. 1,703,098 .. 2,701,123 .. 59 

Capital (share and loan) 30,585,336 .. 52,724,183 .. 72 

Sales 68,523,969 ..113,090,337 .. 65 

Profits 6,939,276 .. 10,996,769 .. 58 

Profits devoted to Education.. 52,129 .. 88,537 .. 70 

CO-OPERATION IN ENGLAND AND WALES DURING 1898 AND 1908. 

INCREASE 

1898. 1908. PER CENT. 

Societies (making returns) ..No. 1,606 .. 2,053 .. 28 

Members No. 1,399,819 .. 2,209,497 .. 58 

Capital (share and loan) 24,649,833 .. 41,180,809 .. 67 

Sales 53,256,725 .. 86,869,663 .. 63 

Profits 5,333,221 .. 8,208,370 .. 54 

Profits devoted to Education.. 44,495 .. 74,818 .. 68 

CO-OPERATION IN SCOTLAND DURING 1898 AND 1908. 

INCREASE 

1898. 1908. PER CENT. 

Societies (making returns) . . No. 349 . . 372 .. 7 

Members No. 282,467 .. 419,573 .. 49 

Capital (share and loan) ...... 5,806,092 .. 11,064,825 .. 91 

Sales 14,612,369 .. 23,796,179 .. 63 

Profits 1,598,483 .. 2,740,913 .. 71 

Profits devoted to Education.. 7,623 .. 13,326 .. 75 

CO-OPERATION IN IRELAND DURING 1898 AND 1908. 

1898. 1908. 

Societies (making returns) No. 175 . . 433 

Members No. 20,812 .. 72,053 

Capital (share and loan) 129,411 .. 478,549 

Sales 654,875 .. 2,424,495 

Profits 7,572 .. 47,486 

Profits devoted to Education 11 .. 393 



CO-OPEEATIVE SOCIETIES, 


TABLE (1). GENERAL SUMMARY of EETURNS 


(Compiled from Official 




No. OF SOCIETIES 




CAPITAL AT END 












OF YEAR. 








g g 


. 


M 


Number of 






Net 






YEAR. 


" 3 


oil 


.si 


Members. 






Sales. 


Profit. 




a 5 


iz, a 3 


31 




Share. 


Loan. 








* 


Sp. 


sS 


































1862 


a454 


nV- 


332 


90,341 


428^76 


54,499 


2,333,5-23 


165,562 


1863 


51 


73 


381 


111,163 


579,902 


76,738 2,673,778 


216,005 


1864 


146 


110 


394 


6129,429 


684,182 


89,122 2,836,606 


224,460 


1865 


101 


182 


403 


6124,659 


819,367 


107,263 3^73,847 


279,226 


1866 163 


240 


441 


6144,072 


1,046,310 


118,023 4,462,676 


372307 


1867 137 


192 


577 


171,897 


1,475,199 


136,734 6,001,153 


398,578 


1868 190 


93 


673 


211,781 


1,711,643 


177,706 7,122,360 


424,420 


1869 


65 


133 


754 


229.H61 


1,816,672 


179,054 7,353,363 


438,101 


1870 


67 


153 


748 


248,108 


2,035,626 


197,029 8,201,685 


553,435 


1871 


56 


235 


746 


262,188 


2,305,951 


215,453 


9,463,771 


666,399 


1872 


141 


113 


935 


330,550 


2,969,573 


371,541 


13,012,120 


936,715 


1873 


226 


138 


983 


387,765 


3,581,405 


496,830 15,639,714 


1,110,658 


1874 


130 


232 


1,031 


412,733 


3,905,093 


587,342 16,374,053 


1,228,038 


1875 


117 


285 


1,170 


480,076 


4,403,547 


849,990 ! 18,499,901 


1,429,090 


1876 


82 


177 


1,167 


508,067 


5,141,390 


919,772 : 19,921,054 


1,743,980 


1877 


67 


246 


1,148 


529,081 


5,445,449 


1,073,275 21,390,447 ! 1,924,551 


1878 


52 


121 


1,185 


560,993 


5,647,443 


1,145,717 21,402,219 i 1,837,660 


1879 52 


146 


1,151 


572,621 


5,755,522 


1,496,343 20,382,772 1,857,790 


1880 69 


100 


1,183 


604,063 


6,232,093 


1,341,290 23,249,314 cl,868,599 


1881 


66 




1,240 


643,617 


6,940,173 


1,483,583 24,945,063 1,981,109 


1882 


67 


115 


1,288 


687,158 


7,591,241 


1,622,431 27,541,212 2,155,398 


1883 


65 


170 


1,291 


729,957 


7,921,356 


1,577,086 29,336,028 2,434,996 


1884 


78 


63 


1,400 


797,950 


8,646,188 


1,830,836 30,424,101 2,723,794 


1885 84 


50 


1,441 


850,659 


9,211,259 


1,945,834 31,305.910 2,988,690 


1886 83 


65 


1,486 


894,488 


9,747,452 


2,160,090 32,730,745 3,070,111 


1887 


87 


145 


1,516 


967,828 


10,344,216 


2,253,576 


34,483,771 3,190,309 


1888 100 


140 


1,592 


1,011,258 


10,946,219 


2,452,887 37,793,903 3,454,974 


, 1889 93 


123 


1,621 


1,071,089 


11,687,912 


2,923,711 40,674,673 ( 3,734,546 


1890 ! 122 


159 


1,647 


1,140,573 


12,783,629 


3,169,155 


43,731,669 ' 4,275,617 


1891 I 117 


122 


1,684 


1,207,511 


13,847,705 


3,393,394 


49,024,171 4,718,532 


1892 ! 127 


24 


1,791, 


1,284,843 


14,647,707 


3,773,616 51,060,854 4,743,352 


1893 ' 106 


59 


1,825 


1,340,318 


15,318,665 


3,874,954 51,803,836 4,610,657 


1894 


113 


61 


1,930 


1,373,004 


15,756,064 


4,064,681 52,110,800 4,928,838 


1895 


123 


113 


1,966 


1,430,340 


16,749,826 


4,581,573 55,100,249 ' 5,389,071 


1896 128 


134 


2,010 


1,534,824 


18,236,040 


4,786,331 59,951,635 5,990,023 


1897 ! 126 


165 


2,065 


1,627,135 


19,510,007 


>i9,137,077 64,956,049 6,535,861 


1898 


182 


227 


2,130 


1,703,098 


20,671,110 


h9,914,226 68,523,969 6,939,276 


1899 


152 


298 


2,183 


1,787,576 


22,340,533 


/11,025,341 73,533.686 7,529,477 


1900 


117 


356 


2,174 


1,886,252 


24,156.310 


fcl2,010,771 81,020,428 8,177,822 


1901 


153 


332 


2,239 


1,980,441 


25,697,099 


M3,059,032 95,872,706 8,670 576 


1902 


253 


335 


2,466 


2,103,264 


27,063,405 


fel4,034,140 89,772,923 9,123,976 


1903 


225 


381 


2,523 


2,215,873 


28,200,869 


7113,992,675 93,384,799 9338,626 


1904 


202 


323 


2,664 


2,320,116 


29,337,392 


^14,255,546 96,263,328 9,791,740 


1905 175 


249 


2,745 


2,402,354 


30,389,065 


h!5 337,648 98,002,565 9,832,447 


1906 ! 166 


239 


2,823 


2,493,981 


31,995,848 


>il6332,735 102,408,120 10,293,784 


1907 165 


287 


2,846 


2,615,321 


33,888,721 


>il7,122,342 111,239,503 11,247,303 


1908 


300 


156 


2,858 


2,701,123 


35,075,112 


^17,649,071 


113,090,337 10,996,769 












Totals.... 


1,953,780,389 


186,5434)48 


a The Total Number Registered to the end of 1862. 6 Reduced by 18,278 for 1864, 23,927 for 
sale Society, and which were included in the returns from the Retail Societies, e Estimated 


Joint-stock Companies, e The return states this sum to be Investments other than in Trade. 


Share Interest. 



269 



UNITED KINGDOM. 


for each Year, from 1862 to 1908 inclusive. 


Sources, and Corrected.) 






CAPITAL INVESTED IN 








Trade 


Trade 


Industrial 




Profit 
Devoted 


Amount 
of 




Expenses. 


Stock. 


and Provident 
Societies, and 
other than 


Joint-stock 
Companies. 


to 
Education. 


Reserve 
Fund. 


YEAR. 






Trade. 






























127,749 












1862 


167,620 












1863 


163,147 












1864 


181,766 












1865 


219,746 












1866 


255,923 


583,539 


<MM,429 




3,203 


32,629 


1867 


294,451 


671,165 


137,397 


166398 


3,636 


33,109 1868 


280,116 


784,847 


117,586 


178,867 


3,814 


38,630 1869 


311,910 


912,102 


126,736 


204,876 


4,275 


52,990 1870 


346,415 


1,029,446 


145,004 


262,594 


5,097 


66,631 


1871 


479,130 


1,383,063 


318,477 


382,846 


6,696 


93,601 


1872 


556,540 


1,627,402 


370,402 


449,039 


7,107 


102,722 1873 


594,455 


1,781,053 


418,301 


522,081 


7,949 


116,829 


1874 


686,178 


2,095,675 


667,825 


553,454 


10,879 


241,930 


1875 


1,279,856 


2,664,042 










1876 


1,381,961 


2,648,282 








1877 


1,494,607 


2,609,729 








1878 


1,537,138 


2,857,214 








, 1879 


1,429,160 


2,880,076 


3,447,347 




13,910 




1880 




3,053,333 






13,825 




1881 


1,690,107 


3,452,942 


e4,281,264 




14,778 




1882 


1,826,804 


3,709,555 


e4,497,718 




16,788 




1883 


1,936,485 


3,575,836 4,550,890 




19,154 


1 1884 


2,082,539 


3,729,492 5,433,120 




20,712 


1885 


1,800,347 


4,072,765 3,858,940 




19.878 


1886 


1,960,374 


4,360,836 


e4,491,483 




21,380 




1887 


2,045,391 


4,556,593 


e5,233,859 




21,245 




1888 


2,182,775 


4,795,132 


e5,833,278 




25,455 


1889 


2,361,319 


5,141,750 


e6,958,787 




27,587 


1890 


2,621,091 


5,838,370 


6,394,867 




30,087 


1891 


2,902,994 


6,175,287 


e6,952,906 




32,753 




1892 


3,181,818 


6,314,715 


e7,089,689 




32,677 




1893 


3,267,288 


5,905,442 


7,174,736 




36,553 


1894 


3,478,036 


6,a33,102 


e7.880.602 




41,491 




1895 


3,786,063 


6,844,018 


013,929,329 




46,895 




1896 


j3,074,420 


7,602,211 


014,278,094 




50,302 




1897 


73,218,102 


7,506,686 


015,753,086 




52,129 




1898 


73,461,508 


8,400,099 


017,203,236 




56,562 




1899 


73,814,209 


9,284,663 


018,788,895 




65,699 




1900 


74,027,696 9,606,317 020,466,113 




68,258 




1901 


j4,400,990 10,155,918 021,305,360 




73,753 




1902 


j4,553,463 10,456,634 11 022,127,521 




77,654 




1903 


j4.851.469 10,779,803 


022,968,250 




79,693 


1904 


74,952,745 10,691,518 


024,991,a39 




81.301 


1905 


;5,172,483 11,396,293 


026,725,655 




84,035 


1906 


75,582,029 12,652,542 


</28,561,160 




89,848 




1907 


j5.782.593 


12,614,130 


029,713,548 




88,537 




1903 


1865, and 30,921 for 1866, being the number of "Individual Members" returned by the Whole- 
on the basis of the returns made to the Central Co-operative Board for 1881. d Includes 


/ Estimated. <j Investments and other Assets, h Loans and other Creditors, j Exclusive of 



270 



I 








CO-OPERATIVE SOCIETIES, 


TABLE (2). GENERAL SUMMARY of RETURNS 


(Compiled from Official 




No. OF SOCIETIES I 


CAPITAL AT END 
or YEAR. 






YlAB. 


T3 

8 tf 

u , 


ttf><B 

all 


Cf 

.55 


Number of 
Members. 






Sales. 


Net 
Profit. 




S.gfr-t 

'So o> 


si I 


11 


" 


Share. 


Loan. 








& * 


lj 


X* 
































1862 


MM. 


/68 


332 


90,341 


428,376 


54.499 


. 2,333,523 


165,562 


1863 51 


.. 73 


381 


111,163 


579,902 76,738 


. 2,673,778 


216,005 


1864 146 


110 


394 


6129,429 


684,182 89,122 


2,sa6,<506 


224,460 


1865 101 . 


.. 182 


403 


M24.659 


819,367 107,263 


3,373,847 


279,226 


1866 163 . 


240 


441 


6144,072 


1,046,310 118,023 


4,462,676 


372307 


1867 137 


192 


577 


171,897 


. 1,475,199 


136,734 


6,001,153 


398,578 


1868 190 


93 


673' 


211,781 


1,711,643 


177,706 


7,122,360 


424.420 


1869 65 


133 


754 


229,861 


1,816,672 


179,054 


7,353,363 


438,101 


1870 67 


153 


748 


248,108 


2,035,626 197.029 


8201,685 


553,435 


1871 56 


235 


746 


262,188 


2,305,951 215,453 


9,463,771 


666,399 


1872 


138 


104 


927 


339,986 


2,968,758 371,531 


12,992,345 


935,551 


1873 


225 


135 


978 


387.301 


3,579,962 496,740 


15,628,553 


1,109,795 


Ife74 


128 


227 


1,026 


412,252 


3,903,608 586,972 


16,358,278 


1,227,226 


1875 


116 


283 


1,163- 


479,284 


4,793,909 844,620 


18,484,382 


1,427,365 


1876 


82 


170 


1,165. 


507,857 


5,140,219 919,762 


19,909,699 


1,742.501 


1877 


66 


240 


1,144 


528,576 


5,437,959 1,073,265 


21,374,013 


1,922,361 


1878 


52. 


. 119 


1,181. 


560,703 


5,645,883 1,145,707 


21.385,646 


1,836,371 


1879 


51 


. 146 


1,145 


573,084 


5,747,907 1,496,143 


20,365,602 


1,856,308 


1880 


67 


100 


1,177 


603541 


6,224.271 


1,341,190 


23,231,677 


cl, 866,839 


1881 


62. 




1,230 


. t 642,783 


6,937,284 1,483,583 


24,926,005 


1,979.576 


1882 


66 


iis 


1276 


685.981 


7,581,739 


1,622,253 


27,509,055 


2,153,699 


1883 


55 


165 


li282 


728,905 


7,912,216 


1,576,845 


29,303,441 


2,432,621 


1884 


76. 


57 


1,391 


896,845 


8,636.960 1,830,624 


30,392,112 


2,722,103 


1885 


84. 


47 


1,431 


849,616 


9,202,138 1,945,508 


31,273,156 


2.986,155 


1886 


82 


. . 62 


1,474 


:* 893,158 


9,738,278 2,159,746 


32,684,244 


3,067,436 


1887 


84. 


140 


1.504 


966,403 


10,333,069 2,252,672 


34,437,879 


3,187,902 


1888 


100 


130 


1,579 


1,009,773 


10,935,031 


2,452,158 


37,742,429 


3,451,577 


1889 


89 


. 118 


1,608 


. 1,069,396 


11,677,286 


2,923,506 


40,618,060 


3,731,966 


1890 


110 


. 151 


1,631 


C 1,138,780 


12,776,733 


3,168,788 


43,667,363 


4,273,010 


1891 


95. 


108 


1,656 


1,205,244 


13.832,158 


3,390,076 


48,921,697 


4,714,298 


1892 


118 


14 


1,753 


1,282,103 


14,627,570 


3,766,737 


50,902,681 


4,739,771 


1893 


98 


42 


1,784 


1,336,731 


15,297,470 


3,867,300 


51,577,727 


4,606,811 


1894 


101 


43 


1,880, 


1,368,944 


15,732,061 4,054,172 


51,846,349 


4,923,027 


1895 


78 


70 


1,895 


1,423,632 


16,726,623 : 4,570,116 


54,758,400 


5,382,862 


1896 


92. 


87 


1,908 


1,525,283 


18,197,829 4,766,244 


59,461,852 


5,983,655 


1897 


73 


99 


1,930 


1,613,038 


19,466,155 fc9,081,368 


64,362.943 


6,529,136 


1898 


73 


. 98 


1,955 , 


1,682,286 


20,618,822 fc9.837,103 


67,869,094 


6,931,704 


1899 


84 


116 


1,994 


1,763,430 


22,276,641 M0,928,770 


72,743,708 


7,516,114 


1900 


63 


98 


2,006 


1,861,458 


24,088,713 fcll,905,132 


0,124,319 


8,163.390 


1901 


107 


30 


2,073. 


1,956,469 


25,620,298 7il2,947,182 


84.941,764 


8,653,300 


1902 


143 


32 


2,180 


2,058,660 


26,937,475 /i 13,881.354 


88,420,435 


9,108,860 


1903 129 


46 


2,190 


2,161,747 


28,057,210 ^13,754,070 


91,921,507 


9.321,688 


1904 154 


28 2,262 


2,258,158 


29,177,480 ^13,978,857 


94,733,258 


9,772,073 


1905 121 


36 2,294 2,334,416 


30,211,420 M 5,049,262 


96,112.124 


9,795,620 


1906 135 


26 2,341 2,418,186 31,795,721 M6,037,956 


100,191,190 


10.249,218 


1907 


193. 


34 2,381 


2,538,371 33,689,aS3 


;i!6,832,t)36 


108.873,205 


11,209,568 


1908 


264 


43 


2,425 


2,629,070 


34,873,575 


M7,372,059 


110,665,842 


10,949,283 














Totals.. 


1,934.529,796 


186,199,23 1 


a The Total Number Registered to the end of 1862. 6 Reduced by 18,278 for 1864, 23,927 for 
Society, and which were included in the returns from the Retail Societies, e Estimated on the 


Companies. 


The return states this sum to be Investments other than in Trade. /Estimated. 



271 



GKEAT BEITAIN: 


for each Year, from 1862 to 1908 inclusive. 


Sources, and Corrected.) 






CAPITAL INVESTED IK 


,,. 






Trade 


Trade 


Industrial 




Profit 
Devoted 


Amount 
of 


YEAR; 


Expenses. 


Stock. 


and Provident 
Societies, and 
other than 


Joint- stock 
Companies. 


to 
Education. 


Reserve 
Fund. 








Trade. 






























127,749 












1862 


167,620 












1863 


163,147 












1864 


181,766 










1865 


219,746 






..'.'. . .. 


1866 


255,923 583,539 


d494,429 




3,203 32,629 


1867 


294,451 671,165 


137,397 


166,398 


3,636 


33,109 


1868 


280,116 784,847 


117,586 


178,367 


3,814 


38,630 


1869 


311,910 912.102 


126,736 


204,876 


4,275 


52,990 


1870 


846,415 


1,029,446 


145,004 


262,594 


5,097 


66,631 


1871 


477,846 


1,383,063 


818,477 


883,846 


6,696 


93,601 


1872 


555,766 


1,627,402 


370,402 


449,039 


7,107 


102,722 


1873 


593,548 


1,781,053 


418,301 


522,081 


7,949 . 


116,829 


1874 


685,118 


2,094,325 


667,825 


553,454 


10,879 


241,930 


1875 


1,279,392 


2,664,042 










1876 


1,381,285 


2,647,309 










1877 


1,493,842 


2,609,729 










1878 


1,536,282 


2,857,214 








.... 


1879 


1,428,303 


2,878,832 


t3,429,935 


17,407 


13,9io 




1880 




8,051,665 






13,822 




1881 


1,689,223 


3,450,481 


4,281,243 




14,778 




1882 


1,818,880 


8,706,978 


e4,490,477 




16,788 




1883 


1,933,297 


3,572,226 


4,543,388 




19,154 




1884 


2,080,427 


3,726,756 


e5,425,319 




20,712 




1885 


1,797,696 


4,068,831 


e3,858,451 




19,878 




1886 


1,957,873 


4,854,857 


e4,490,674 




21,380 




1887 


2,041,566 4,550,743 


e5.233.349 




24,288 




1888 


2,178,961 


4,789,170 


e.i.832,435 




25,455 




1889 


2,357,647 


5,136,580 


e6,958,131 




27,587 




1890 


2,617,200 5,832,573 e6,390,827 




30,087 


1891 


2,897,117 6,168,947 e6,946,321 




! 32,753 


1892 


8,174,460 6,309,624 


7,076,071 




32,677 


1893 


3,256,156 


5,898,804 


7,169,710 




36,553 


1894 


3,465,905 


6,323,781 e7,876,837 




41,491 


1895 


3,767,651 


6,828,943 f/13,895,043 




46,895 




1896 


j3,OiU,934 


7,582,623 


314,246,571 




50,299 




1897 


73,201,894 


7,490,945 


315,699,161 




52,118 




1898 


j3,443,627 


8,380,722 


017,135,035 




56,528 




1899 


j3.791.397 
j4.002.960 


9,264,705 
9,577,474 


318,714,549 
020,383,660 




65,668 
68,211 


1900 
1901 


j4.858.590 


10,110,723 | 021,183,650 




73,713 




1902 


,?4,515,553 
j4,808,149 


10,409,588 
10,729,084 


321,989,91)9 
322,805,618 




77,654 
79,691 




1903 
1904 


74,904,571 


10,639,740 


324,806,222 




81,131 ' 




1905 


j5,126,895 


11,338,431 


o26.509.234 


.... 


84,035 




1906 


j5,475,756 
j5,727,599 


12,592,253 
12,550,884 


328,335,718 
o29.483.437 


', 


89,518 
88,144 




1907 
1908 


1865, and 30,921 for 1866, being the number of " Individual Members " returned by the Wholesale 
basis of the returns made to the Central Co-operative Board for 1881. d Includes Joint-stock 
g Investments and other Assets, h Loans and other Creditors. Exclusive of Share Interest. 



272 



CO-OPEEATIVE SOCIETIES, 


TABLE (3). GENERAL SUMMARY of RETURNS 


(Compiled from Official 




No. OF SOCIETIES 




CAPITAL AT END 
OF YEAR. 






YEA*. 


1 1 


&0 03 

. C C 


it 


Number of 
Members. 


1 
1 


Sales. 


Net 

Profit. 




g.gt* 


I^S 


* a 




Share. 


Loan. 








'So"" 
v a 
* 


s 
Sp. 


11 


































1862 


454 


68 


332 


90,341 


428376 


54,499 


2,333,523 


165,562 


1863 


51 


73 


381 


111,163 


579,902 


76,738 


2.673,778 


216.005 


1864 


146 


110 


394 


129,429 


684,182 


89,122 


2,836,606 


224,460 


1865 


101 


182 


403 


1-24,659 


819,367 


107,263 


3,373,847 


279,226 


1866 


163 


240 


441 


144,072 


1,046,310 


118,023 


4,462,676 


372307 


1867 


137 


192 


577 


171,897 


1,475,199 


136,734 


6,001,153 


398,578 


1868 


190 


93 


673 


211,781 


1,711,643 


177,706 


7,122,360 


424,420 


1869 


65 


133 


754 


tf2 ( J,8(U 


1,816,672 


179,054 


7,353,363 


438,101 


1870 


67 


153 


748 


248,108 


2,035,626 


197,029 


8,201,685 


553,435 


1871 


56 


235 


746 


262,188 


2,305,951 


215,453 


9,463,771 


666399 


1872 


113 


66 


749 


301,157 


2,786,965 


344.509 


11397,225 


809,237 


1873 


186 


69 


790 


340,930 


3,344,104 


431,808 


13,651,1-27 


959,493 


1874 


113 


177 


810 


357,821 


3,653,582 


498,052 


14,295,762 


1,072,139 


1875 


98 


237 


926 


420,024 


4,470,857 


742,073 


16,206,570 


1,250,570 


1876 


72 


113 


937 


444,547 


4,825,642 


774,809 


17,619,247 


1,541,384 


1877 


58 


186 


896 


461,666 


5,09-2,958 


916,955 


18,697,788 


1,680,370 


1878 


48 


65 


963 


490,584 


5,264,855 


965,499 


18,719,031 


1.583,9-25 


1879 


40 


106 


987 


504,117 


5,374,179 


1,324,970 


17,816,037 


1,598,156 


1880 


53 


62 


953 


526,686 


5,806,545 


1,124,795 


20,129,217 


1,600,000 


1881 


50 




971 


552,353 


6,431,553 1,205,145 


21,276,850 


1,657,564 


1882 


51 


'82 


1,012 


593,262 


7,058,025 1,293,595 


23,607,809 


1,814,375 


1888 


42 


158 


990 


6-J2.871 


7,281,448 1,203,764 


24,776,980 


2,036,826 


1884 


64 


48 


1,079 


672.780 


7,879,686 


1^59,007 


25,600,250 


2,237,210 


1885 


78 


47 


1,114 


717,019 


8364,367 1,408,941 


25,858,065 


2,419,615 


1886 


67 


61 


1,141 


751,117 


8,793,068 1,551,989 


26,747,174 


2,476,651 


1887 


73 


139 


1,170 


813,537 


9,269,422 


1,598,420 


28,221,988 


2,542,884 


1888 


94 


125 


1,244 


850,020 


9,793,852 


1,743,890 


30,350,048 


2,766,131 


1889 


81 


112 


1,268 


897,841 


10,424,169 


2,098,100 


33,016,341 


2,981,543 


1890 


103 


149 


1,290 


955,393 


11,380,210 


2,196,364 


35,367,102 


3,393,991 


1891 


88 


108 


1,313 


1,008,448 


12,253,427 


2,260,686 


39,617,376 


3,781,254 


1892 


106 


12 


1,404 


1,073,739 


12,848,024 


2,487,499 


40,827,931 


3,701,402 


1893 


92 


40 


1,432 


1,119,210 


13,400,837 


2,453,723 


41,483,346 


3,592,856 


1894 


96 


41 


1,525 


1,139,535 


13,668,938 


2,520,779 


41,731,223 


3,841,723 


1895 


68 


69 


1,530 


1,191,766 


14,511,314 


2,803,917 


44,003,888 


4,194,876 


1896 


88 


84 


1,554 


1,264,763 


15,620,803 


2,952,740 


47,331,384 


4,569,782 


1897 


68 


98 


1,573 


1,336,985 


16,654,107 


06,569,493 


50,693,526 


4,989,589 


1898 


71 


96 


1,606 


1,890,819 


17,659,826 


06^90,007 


53,256,7-25 


5,333^21 


1899 


75 


108 


1,645 


1,467,158 


18,999,477 


a7,860,518 


57,134,086 


5,742,523 


1900 


54 


91 


1,656 


1,547,772 


20,514300 


08,504,385 


6-2,9-23,437 


6,208,116 


1901 


99 


23 


1,719 


1,629,319 


21,858,778 


09,114,772 


66,?57,091 


6,533,548 


1902 


134 


28 


1,824 


1,713,548 


22,981,436 


09,607.079 


69,711,342 


6377301 


1903 


120 


42 


1,840 


1,800,325 


23,792,554 


09,257,997 


72,296,789 


6,984344 


1904 


146 


28 


1,907 


1,880,712 


24,607,773 


09,201,947 


73,713,727 


7,278,535 


1905 


111 


33 


1,937 


1,944,427 


25,349,840 a9,874,248 


74,555,412 


7,323,093 


1906 


126 


26 


1,979 


2,017,980 


26,627,183 alO,739,546 


78,015,639 


7,652,244 


1907 


112 


33 


2,016 


2,127,774 


28,340,261 oll,457,-250 


85,050,249 


8.422,277 


1908 


249 


42 


2,053 


2,209,497 


29,297,740 all,883,069 


86,869,663 


8,208,370 












Totals.. 


1,563,250,257 


145,395,606 


a Loans and other Creditors. 



273 



ENGLAND AND WALES. 


for each 


Year, from 1862 to 1908 inclusive. 


Sources, and Corrected.) 






CAPITAL INVESTED IN 






Trade 


Trade 


Industrial 




Profit 
Devoted 


Amount 
of 




Expenses. 


Stock. 


and Provident 
Societies, and 
other than 


Joint-stock 
Companies. 


to 
Education. 


Reserve 
Fund. 


YEAH. 






Trade. 
























jg 



















127,749 












1862 


167,620 












1863 


163,147 










1864 


181,766 










1865 


219.746 








1866 


255,923 


583,539 


494,429 


3,203 32,629 1867 


294,451 


671,165 


137,397 


166,398 3,636 33,109 1868 


280,116 


784,847 


117,586 


178,367 3,814 38,630 1869 


311,910 


912,102 126,736 


204,876 4,275 52,990 i 1870 


346,415 


1,029,446 145,004 


262,594 


5,097 66,631 1871 


419,567 


1,219,092 


300,712 


380,043 


6,461 79,292 1872 


488,464 


1,439,137 


337,811 


443,724 


6,864 83,149 1873 


517,445 


1,572,264 


386,640 


510,057 


7,486 98,732 1874 


598,080 


1,852,437 


636,400 


538,140 


10,454 220,011 1875 


1,137,053 


2,377.380 








1876 


1,222,664 


2,3)0,041 








1877 


1,315,364 


2,286,795 










1878 


1,353,832 


2,486,704 










1879 


1,285,875 


2,512,039 


+3,226,370 




13,262 




1880 




2,585,443 


.... 




13,314 




1881 


1.499,633 


2,969,957 


+3,919.455 




14,070 




1882 


1,606,424 


3,160,569 


+4,118.995 




15,903 




1883 


1,684,070 


2,932,817 14,118,751 




18,062 




1884 


1,825,717 


3,044,534 


+4,811,819 




19,374 




1885 


1,525,194 


3,323,450 


+3,475,319 




18,440 




1886 


1,670,290 


3,512,626 +4,112,807 




19,707 




1887 


1,743,838 


3,687,394 +4,868,141 




22,391 




1888 


1,849,811 


3,856,498 15,386,444 




23.38H . ! . 


1889 


1,996,438 


4,121,400 


+6,407,701 




24,919 


1890 


2,207,143 


4,691,801 


+5,749,811 




27,196 




1891 


2,420,270 


4,947,231 16,154,426 




29,105 


1892 


2,645,989 


5,032,623 +6,234,093 




29,151 1893 


2,687,388 


4,763,953 +6,054,847 


32,503 


1894 


2,881,742 


5,108,794 


+6,625,724 


It 36,433 




1895 


3,097,516 


5,535,227 111,303,924 


40,269 1896 


62,469,953 


6,068,803 111,670,057 


42,791 .. 1897 


62,549,753 


6,017,205 j [12,816,168 


44,495 


1898 


52,733,022 


6,714,611 113,998,278 


48,214 


1899 


62,992,995 


7,393,378 ;15,151,574 


53,684 .. 1900 


63,174,796 


7,660,701 116,217,514 


57,908 


1901 


63,464,182 


8,031,117 116,688,477 


62,817 


1902 


63,556,921 


8,199,925 J17,271,042 


64,823 .. 1903 


63,772,825 


8,389,857 1 17,667,614 


66,356 .. 1904 


63,801,069 


8,407,953 18,870,085 


67,849 .. 1905 


63,972,756 


9,040,833 120,247,897 




70,410 . . 1906 


64,261,368 


10,056.367 : 21,967,523 


75,254 


1907 


64,467,700 


10,046,542 


; 22,823,890 


74,818 


1903 


6 Exclusive of Share Interest. \ Investments other than in Trade. 
t Investments and other Assets. 



19 



274 



CO-OPEKATIVE 


TABLE (4). GENERAL SUMMARY of EETURNS 


(Compiled from Official 




No. OF SOCIETIES 




CAPITAL AT END 
OF YEAH. 






YEAR. 


1 s 

o 


..s* 


f| 


Number of 
Members. 






Sales. 


Net 
Profit. 




.2-S^ 1 


Q' 3 


lj 




Share. 


Loan. 








00 


IS 


1 


































1872 


25 


38 


178 


38.829 


181,793 


27,022 


1,595,120 


126314 


1873 


39 


66 


188 


46,371 


235,858 


64,932 


1.972,426 


150302 


1874 


15 


50 


216 


54,431 


250,026 


88,920 


2,0(52,516 


155,087 


1875 18 


46 


237 


59,260 


323.052 


102,547 


2,277,812 


176,795 


1876 10 


57 


228 63,310 


314,577 


144,953 


2,290,452 


201,117 


1877 8 


54 


248 66,910 


345,001 


156^10 


2,676,225 


241,991 


1878 4 


54 


218 


70,119 


381,028 


180,208 


2,666,565 


252,446 


1879 11 


*40 


208 


08,967 


373,728 


171,173 


2,549,565 


258,152 


1880 


14 


38 


224 


76,855 


417,726 


216395 


3,102,460 


266.839 


1881 


u 


9 


259 


90,430 


505,731 


278,438 


3,649,155 


322,012 


1882 15 


31 


264 


92,719 


523,714 


328,658 


3,901,246 


3393-24 


1883 13 


7 


292 


106,031 


630,768 


373,081 


4,526,461 


395,795 


1884 


12 


9 


312 


124,065 


757,274 


471,617 


4,791,862 


484,893 


1885 


11 




317 


132,597 


837,771 


536,567 


5,415,091 


566,540 


1886 


15 


1 


333 


142.036 


945,210 


607,757 


5,937,070 


590,785 


1887 


11 


1 


334 


152,866 


1,063,647 


654,252 


6,215,891 


"645,018 


1888 


5 


5 


335 


159,753 


1,141,179 


708,268 


7,392,381 


685,446 


1889 


8 


6 


340 


171,555 


1,253,117 


825,406 


7,601,719 


750,423 


1890 


7 


2 


341 


183,387 


1,396,523 


972,424 


8,300,261 


879,019 


1891 


7 




343 


19 i,796 


1,578,731 


1,129,390 


9,304,321 


933,044 


1892 


12 


'2 


349 


208.364 


1,779,546 


1,279/238 


10,074,750 


1,038,369 


1898 


6 


2 


352 


217,521 


1,890,633 


1,413,582 


10,094,381 


1,013,955 


1894 


5 


2 


355 


229,409 


2,063,123 


1,533,393 


10,115,126 


1,081304 


1895 


10 


1 


365 


23,1,866 


2,215,309 


1,766,199 


10,754,512 


1,187,986 


1896 


4 


3 


354 


260,520 


2,577,025 


1,813,504 


1-2,130,468 


1,413,873 


1897 


5 


1 


357 


276,053 


2,812,048 


02,511,875 


13,669,417 


1,539,547 


1898 


2 


2 


349 


282,467 


2,958,996 


02,847,096 


14.612,369 


1,598,483 


1899 


9 


8 


349 


296,272 


3,277,164 


o3,(l68,252 


15,609,622 


1,773,591 


1900 


9 


7 


350 


313,686 


3,574,413 


03,400,747 


17 200,882 


1,955,274 


1901 


8 


7 


354 


327,150 


3,761,520 


03,832,410 


17,984,673 


2,119,757 


1902 


9 


4 


356 


345,112 


3,956,039 


04,224,275 


18,709,093 


2,231,559 


1903 


9 


4 


350 


361,422 


4,-2(i4,C,r,C, 


04,496,073 


19,624,718 


2,337344 


1904 






355 


377,446 


4,569,707 


04,776,910 


21,019,531 


2,493,538 


1905 


10 


'3 


857 


389,989 


4,861,5*0 


05,175,014 


21.556,712 


2,472^27 


1906 9 




362 


400,206 


5,168,538 


05,298,410 


2-2,175,551 2,596,974 


1907 


11 


'i 


365 


410,597 


5.349,122 


05375,386 


23.8-2-2,956 2,787,291 


1908 


15 


i 


372 419,573 


5,575,835 


05,488,990 


23,796,179 2,740,913 












Totals.. 


371,179,539 


40,803,627 


* Not stated, but estimated at about 40. a Loans and other Creditors. 



275 



SOCIETIES, SCOTLAND. 


for each Year, from 1872 to 1908 inclusive. 


Sources, and Corrected.) 






CAPITAL INVESTED IK 








Trade 
Expenses. 


Trade 
Stock. 


Industrial 
and Provident 
Societies, and 
other than 


Joint-stock 
Companies. 


Profit 
Devoted 
to 
Education. 


Amount of 
Reserve 
Fund. 


YEAB. 






Trade. 






























58,279 


163,971 


17,765 


2,803 


235 


14,309 


1872 


67,302 


188,265 


32,591 


5,315 


243 


19,573 


1878 


76,103 


208,789 


31,661 


12,024 


463 


18,097 


1874 


87,038 


241,888 


31,425 


15,314 


425 


21,919 


1875 


142,339 


286,662 










1876 


158,621 


337,268 









1877 


178,478 


!122,934 










1878 


182,450 


370,510 










1879 


142,428 


866,793 


203,565 


17,407 


648 




1880 




466,222 






508 




1881 


190,190 


480,524 


1361,788 




708 




1882 


212,456 


646,409 


1376,482 


886 




1883 


249,227 


639,409 


+424,637 




1,092 




1884 


254,710 


682,222 


1613,500 


1,338 




1885 


272,502 


745,381 


+388,132 


1,438 




1886 


287,583 


842,231 


+377,867 


1,673 




1887 


297,728 863,349 


1365,208 


1,847 




1888 


329,150 932,672 1445,991 


2,067 




1889 


361,209 1,015,180 1550,430 


2,668 




1890 


410,057 1,140,772 


1641,016 


2,891 




1891 


476,847 1,221,716 


+791,895 


3,648 




1892 


528,471 1/277,001 


+841,978 


3,526 




1893 


568,768 1,134,851 


+1,114,863 


4,050 




1894 


584,163 1,214,937 


+1,251,063 


5,058 




1895 


070,135 1,298,716 :2,591,119 


6,626 




1896 


6591,981 1,513,820 12,576,514 


7,508 




1897 


6652,141 1,473,740 12,882,993 


7,623 




1898 


6710,605 1,666,111 


13,137,757 


8,314 




1899 


6798,402 1,871,327 


t3,562,975 


11,984 




1900 


6828,164 1,916,773 


14,166.146 


10,303 




1901 


6894,408 2,079,606 


14,495,173 


10,896 




1902 


6958,632 


2,209,663 


14,718,867 


12,831 




1903 


61,035,324 


2,339,227 


1 5, 138,004 


13,335 




1904 


61,103,502 


2 231,787 


1 5,936,137 




13,282 




1905 


61,154,139 


2,297,598 


16,261,337 




13,625 




1906 


61,214,388 


2,535,886 


:6,368,195 




14,264 




1907 


61,259,899 


2,504,342 


:6,659,547 




13,326 




1908 


6 Exclusive of Share Interest. + Investments other than in Trade. 
t Investments and other Assets. 



276 





1 










CO-OPEEATIVE SOCIETIES, 


TABLE (6). GENERAL SUMMARY of KETURNS 


(Compiled from Official 


No. OF SOCIETIES 


CAPITA*, AT END 

OF (YEAR. 


Sales 


Net 
Profit. 


| 

YEAR. Jj 

J 


a 2fS ""S" Number of 
J *| gl : Members. 


Share. 


Loan. 












, 


t 


1874 


255 481 


1,485 


370 


15,775 


812 


1876 


127 792 


9,638 


5,370 


15,519 


1,725 


1876 


7 2 210 


1.171 


10 


11,355 


1,479 


1877 


164 505 


7,490 


10 


16,434 


2,190 


1878 


24 290 


1,560 


10 


16.573 


1,289 


1879 


1 6 537 


7,615 


200 


17,170 


1,482 


1880 


2 .. 6 522 


7,822 


100 


16,637 


1,760 


1831 


4 .. 10 834 


2,889 




19,058 


1,533 


1882 


1 2 12 1,177 ; 


9,502 


178 


. 32,157 


1,699 


1888 


5 9 1,052 


9,140 


241 


32,587 


vm 


1884 


^ 6 9 1,105 


9,228 


Big 


31,989 


1,691 


1885 


3 10 1,043 


9,121 


326 


32,754 


2,535 


1886 


1 3 12 1,335 


9,174 


344 


46,501 


2,675 


1887 


3 5 12 1,425 


11,147 


904 


45,892 


2,407 


1888 


1 10 13 1,485 


11,188 


729 


51,474 


3,397 


1889 


4 5 13 1,693 


10,626 


205 


56,613 


2,580 


1890 12 8 16 1,793 


6,896 


367 


64,306 


2,607 


.1891 22 14 28 2,267 


15,547 


3,318 


102,474 


4,234 


1892 


J 10 38 2,740 


20,137 


6,879 


158,173 




1893 


8 17 41 3,587 


21,195 


7,649 


226,109 


3,846 


1894 12 18 50 4.0GO 


24,003 


10,509 


264,451 


5,811 


1895 45 43 71 6,708 


23,203 


11,457 


341,849 


6,209 


1896 36 47 102 9,541 
1897 53 66 135 14,097 
1898 10U 129 175 20,812 
1899 68 182 189 2J,14ti 
1900 54 258 168 24,794 
1901 46 302 166 23,972 
1902 110 303 286 44,604 
1903 96 335 333 54,126 
1904 48 295 402 61,958 
1905 54 213 451 67,938 
1906 31 213 482 75,795 
1907 42 253 465 76,950 
1908 30 113 438 72,053 


38 212 
43,852 
52,288 
63,892 
67,597 
76,801 
125,930 
143,659 
159,912 
177.645 
190,127 
199338 
2.)1,587 


20,087 < 
o55,709 
o77,123 
o96,571 
ol05,639 
<illl,850 
o202,786 
o238,605 
n276,689 
..288.386 
a294,779 
0289,706 
o277,012 

Totals.. 


489,783 
593,106 
654,875 
789,978 
896,109 
930,942 
1,352,488 
l,463.2:fj 
1,530,070 
1.S90.441 
2,216,9HO 
2.3T. 
2,4-24, '.).-> 


sjn 

R.TBC 
7,678 

14,*482 

njm 

lfi.988 

10,667 

44,566 
37,786 
17.486 


19,214,657 


341,988 


o Loans and other Creditors. 



277 



IEELAND. 


for each 


Year, from 1874 to 1908 inclusive. 


Sources, and Corrected.) 






CAPITAL INVESTED IN 


; i 








Profit Amount 


Trade 
Expenses. 


Trade 
Stock. 


Industrial 
and Joint-stock 
Provident Companies. 


Devoted of v 
to. Reserve **. 
Education. Fund. 






Societies. 

















907 






1874 


1,060 


1,350 




67 1875 


404 






1876 


676 


973 




1877 


765 






.... 15 1878 








- 


856 






45 71 1879 


857 


1,244 


5 


I 1880 


1,039 


1,668 


8 


3 .... 1881 


2,284 


2,461 


*21 


1882 


1,924 


2,577 


*7,241 


1883 


3,188 


3,610 


*7,502 


1884 


2,112 


2,736 


*7,801 


1885 


2,651 


8,934 




1886 


2,501 


5,979 


*809 


1887 


3,825 


5,850 


*510 


7 .... 1888 


3,814 


5,962 


*843 


1889 


3,672 


5,170 


*656 


1890 


3,891 


5,797 


*4,040 


1891 


5,877 


6,340 


*6,585 


1892 


7,358 


5,091 


H3.618 


1893 


11,132 


6,638 


*5,026 


! 1894 


12,131 


9,321 


. *3,765 


1895 


18,412 


15,075 


134,286 1896 


612,486 


19,588 


+31,523 .... .... 1897 


616,208 


15,741 


+53,925 


11 .... ! 1898 


617,881 


19,377 


167,201 


34 1899 


622,812 


19,958 


174,346 


31 1900 


624,736 


28,843 


182,453 


47 .... 1901 


642,400 


45,195 


1121,710 


40 .... ' 1902 


637,910 


47,046 


+187,612 


1903 


643,320 


50,719 


1162,632 


2 .... 1904 


648,174 


51,778 


1 186,617 


170 .... 1905 


645,588 


57,862 


+216,421 


1906 


656,273 


60,289 


+225,442 


330 1907 


654,994 

1 


63,246 


+230,111 


393 .... 1908 


6 Exclusive of Share Interest. * Investments other than in Trade. 
t Investments and other Assets. 



278 



LIST OF PUBLIC ACTS OF PAELIAMENT. 
10 EDWARD VII. AND 1 GEORGE V. A.D. 1910. 



The figures before each Act denote t)ie cluipter. 



1. Treasury (Temporary Borrowing). 

2. War Loan (Redemption). 

3. Ancient Monuments Protection. 

4. Consolidated Fund, No. 1. 

5. East India Loans (Railways and Irrigation). 

6. Army (Annual). 

7. Development and Road Improvement Funds. 

8. Finance (1909-10). 

9. Consolidated Fund, No. 2. 

10. Police (Scotland) Act (1890) Amendment. 

11. Census (Ireland). 

12. Supreme Court of Judicature. 

13. Police (Weekly Rest Day). 

14. Appropriation. 

15. Mines Accidents (Rescue and Aid). 

16. Duke of York's School (Chapel). 

17. County Common Juries. 

18. Isle of Man Customs. 

19. Municipal Corporations. 

20. Diseases of Animals. 

21. Public Works Loans. 

22. Trusts (Scotland). 

23. Companies (Converted Societies). 

24. Licensing (Consolidation). 

25. Children Act (1908) Amendment. 

26. Regency. 

27. Census (Great Britain). 

28. Civil List. 

29. Accession Declaration. 

30. Agricultural Holdings (Scotland) Amendment. 

31. Jury Trials Amendment (Scotland). 

32. Registration of Births, Deaths, and Marriages (Scotland). 

33. Hotels and Restaurants (Dublin). 

34. Small Holdings. 



279 



NATIONAL INCOME AND EXPENDITUEE. 

An Account of the Public Income and Expenditure of the United Kingdom of Great Britain and Ireland in the Year ended 
March 31, 1910, presented to Parliament pursuant to Act 17 and 18 Viet., c. 94, s. 2. 


EXPENDITURE. 
CONSOLIDATED FUND SERVICES. 
NATIONAL DEBT SERVICES 
Inside the Permanent or Fixed Annual Charge. 
Wiin/q Q /q r^Kf e a A v a A 


5 05 

I CO 

-^ 
CO 

CO 

I t^ 

>o 
t-^ 

r-T 

CM 

5 oo oi o coo 

; CO * CO rH O 
,_i r-l rH 

t- <M CO t- Q 

OS ** i 1 O O 


c 
t- 

2 
if. 

cc 

K 

O O t~ t- O 

O rH OS <M CO 
rH rH rH 

O5 r-l US 00 
CO CO CO 00 
CM CO 1O CO 


CN C 

c 

"tff C 

^ c 
* c 
"oT n 

O O O O O O 

o o o o o o 

o" t-^o"o'i"co 

CO O rH Tt* O5 
fN OO^O^CO^CO 

i>T in'o'co'oc 

CM CO T* r-l 

d ;;::! 


Total Expenditure 157,944,611 7 11 

Less Deficit of Income over Expenditure for 
Year ended March 31st, 1910 26,248,154 18 3* 

* This deflcit was caused by the non-collection of a 
portion of the revenue of the year, owing to the delay 
in passing the Finance Act for 1909-10. 131,696,456 9 8 


irj'co'rH" rH~' 


O O (M OO C- 
t- CO fc- rH CM 




5 . 


a 

"5 


09 

1 


: ; : B : i : 


Payments to Local Taxation Accdu 

SUPPLY SERVICES. 
Army 
Ordnance Factories 


IN avy 
Miscellaneous Civil Services 
Customs and Inland Revenue Departn 
Post Office . . 


Interest 
Terminable Annuities 
Interest on Unfunded Debt . 
Management of the Debt . . . 
New Sinking Fund 

OTHER CONSOLIDATED FUND i: 
Civil List 
Annuities and Pensions . . . 
Salaries and Allowances . . . 
Courts of Justice 
Miscellaneous Services . . . 


rdooo 

oj O O O 


o o o o o c 
o o oo o < 


D rH t- 

D rH 00 
rH rH 

3 00 t- 
8-<< 
10 






Total Income 131,696,456 9 8 


00 <M CO 

co^o^t-^ 

CO CO <N 


oTcTo io"o"o 06 t- 

f- O CO Ol CO 00 CO 00 
Or- 1 1O (M O ^ CN__ CO 

oo" co"co~ r-T i-T 

rH (N 

d : g $ 
::::: 3 & 


2 : : : 

O '. 

o . 


| : : :a : 

fe 'H * 


>r q 

. cQ bo 

:-a .s 

a s^ 

S d d 






" " CD 


: :i - 
| : : :| 


Crown Lianas (JNet) 
Receipts from Suez C 
and Sundry Loa 
Miscellaneous (incl 
&c., Stamps) . . 


. . 2 

: :Q 

c 

O ! *= 

*'sl 


1 : : '& 

l*j|l| 

O3 rH tJ ^ -* 3 **H 

^* 9 fi S O 

I^lldl 



280 



CUSTOMS TARIFF OF THE UNITED KINGDOM. 



ARTICLES subject to IMPORT DUTIES in the UNITED KINGDOM, and 
1 the DUTY levied upon each ARTICLE, according to the Tariff in 
operation on t)ie 1st July, 1910. 



ARTICLES. 



RATES OF DUTT. 



IMPORTS. s. d. 

BEER called Mum, Spruce, or Black Beer, and Berlin 
White Beer and other preparations, whether fermented 
or not fermented, of a character similar to Mum, 
Spruce, or Black Beer, where the worts thereof were, 
before fermentation, of a specific gravity 

' Not exceeding 1,215 { BgaUg 1 13 

Exceeding 1,215 " ' 1 18 8 

BEER of any other description, where the worts thereof 

were, before fermentation, of a specific gravity of 1,055. . 083 

And so on in proportion for any difference in gravity. 

CARDS, PLAYING doz. packs. 039 

CHICORY : 

Raw or kiln-dried per cwt. 0133 

Roasted or ground per Ib. 002 

CHLORAL HYDRATE 1 9 

CHLOROFORM 4 4 

COCOA : 

Raw 1 

Husks and Shells per cwt. 020 

Cocoa or Chocolate, ground, prepared, or in any way 

manufactured per Ib. 002 

Cocoa Butter 001 

COFFEE : 

Raw per cwt. 14 

Kiln-dried, roasted, or ground per Ib. 002 

Coffee and Chicory (or other vegetable substances) 

roasted and ground, mixed 2 

COLLODION per gallon. 1 14 11 

ETHER, Acetic p per Ib. 027 

Butyric per gallon. 1 1 10 

Sulphuric 1 16 6 

ETHYL, Bromide per Ib. 015 

Chloride per gallon. 1 1 10 

Iodide . . 19 



281 



CUSTOMS TARIFF OF THE UNITED KINGDOM. 


ARTICLES. 


RATES OP DUTY. 


FRUIT Dried, or otherwise preserved without Sugar : 
Currants 


per cwt. 


s. d. 
020 

070 

012 
10 

012 
10 
005 

007 
003 


Figs and Fig Cake, Plums, commonly called French 
Plums, and Prunelloes, Plums dried or preserved, not 
otherwise described, Prunes and Raisins 


Fruit, liable to duty as such, preserved with Sugar 
GLUCOSE : See Sugar. 
Solid 


Liquid 


MOLASSES and invert Sugar and all other Sugar and ex- 
tracts from Sugar which cannot be completely tested by the 
polariscope and on which duty is not otherwise charged : 
If containing 70 per cent, or more of sweetening matter 
If containing less than 70 per cent., and more than 
50 per cent of sweetening matter 


If containing not more than 50 per cent, of sweetening j 
matter 


Molasses is free of duty when cleared for use by a 
licensed distiller in the manufacture of Spirits, or if 
it is to be used solely for purposes of food for stock. 
SACCHARIN and mixtures containing Saccharin, or other 
substances of like nature or use 


per oz. 
per Ib. 


SOAP, TRANSPARENT, in the manufacture of which Spirit 
has been used , 


SPIRITS AND STRONG WATERS : 
For every gallon, computed at hydrometer proof, of 
Spirits of any description (except perfumed Spirits), 
including Naphtha or Methylic Alcohol purified so as 
to be potable, and mixtures and preparations containing 
Spirits. Enumerated Spirits : 
Brandy the proof gallon 


Imported 
in Casks. 


Imported 
in Bottles. 


s. d. 

15 1 
15 1 
15 2 
15 2 

001 
. 
15 3 

15 2 
15 2 


s. d. 

16 1 
16 1 
16 2 
16 2 

001 
16 3 

15 2 
16 2 


Rum ,, 


Imitation Rum 


Geneva , ,, ,, 


Additional in respect of Sugar used in sweeten- 
ing any of the above tested for strength, if 
sweetened to such an extent that the Spirit 
thereby ceases to be an Enumerated Spirit ; 
the proof gallon 
Unenumerated Spirits : 
Sweetened the proof gallon 


(Including Liqueurs, Cordials, Mixtures, and 
other preparations containing Spirits ; if tested.) 
Not Sweetened the proof gallon 


(Including Liqueurs, Cordials, Mixtures, and 
other preparations containing Spirits, pro- 
vided such Spirits can be shown to be both 
Unenumerated and not sweetened; if tested.) 
Liqueurs, Cordials, Mixtures, and other preparations 
containing Spirits, not sweetened, provided such 
spirits are not shown to be Unenumerated ; if tested, 
the proof gallon 



282 



CUSTOMS TABIFF OF THE UNITED KINGDOM. 


ARTICLES. 


RATES OF DUTY. 


SPIRITS AND STRONG WATBRS continued. 
Liqueurs, Cordials, Mixtures, and other preparations 
containing Spirits in bottle, entered in such a manner 
as to indicate that the strength is not to be tested ; 
the liquid gallon 
Perfumed Spirits the liquid gallon 


Imported 
in Casks. 


Imported 
in Bottles. 


8. d. 

1 4' 1 

per gallon, 
per cwt. 

per Ib. 



per gallon. 

)> 

i> 



, s. d. 

115 
151 

003 

1 10 
10 

005 

070 
054 
048 

058 
048 

045 
054 

038$ 
4 1 

038 
041 

013 
030 

003 
010 
026 


Upon payment of the difference between the Customs 
Duty on Foreign Spirits and the Excise Duty on 
British Spirits, Foreign Spirits may be delivered 
under certain conditions for Methylation or for use 
in Art or Manufacture, but Foreign Methylic Alcohol 
may be used in Art or Manufacture without payment 
of this differential duty. 
Motor Spirit 


SUGAR: 
Tested by the polariscope; of a polarisation exceeding 98 
Of a polarisation not exceeding 76 


Intermediate rates of duty are levied on Sugar of a 
polarisation not exceeding 98, but exceeding 76, and 
special rates on Composite Sugar Articles. 
TEA 


TOBACCO Manufactured, viz. : 
Cigars 


Cavendish or Negro-head 


Cavendish or Negro-head Manufactured in Bond 


Other Manufactured Tobacco, viz. : 
Cigarettes 


Other sorts 


Snuff containing more than 131bs. of moisture in every 
lOOlbs. weight thereof 


Snuff not containing more than 131bs. of moisture in 
every lOOlbs. weight thereof 


Unmanufactured, if Stripped or Stemmed : 
Containing lOlbs. or more of moisture in every lOOlbs. 
weight thereof 


Containing less than lOlbs. of moisture in every lOOlbs. 
weight thereof 


Unmanufactured, if Unstripped or Unstemmed : 
Containing lOlbs. or more of moisture in every lOOlbs. 
weight thereof 


Containing less than lOlbs. of moisture in every lOOlbs. 
weight thereof 


WINE : 
Not exceeding 30 of Proof Spirit 


Exceeding 30 but not exceeding 42 of Proof Spirit 
And for every degree or part of a degree beyond the 
highest above charged, an additional duty 


Additional : On Still Wine imported in Bottles 


On Sparkling Wine imported in Bottles . . 


* An allowance or repayment of the duty is made in respect of Motor Spirit used for other 
purposes than supplying motive power to Motor Cars, and of half the duty payable if the 
Spirit is to be used for supplying motive power to Motor Cars employed for commercial, 
&c. t purposes. 



283 



INCOME TAX KATES 


PROM 1863 TO THE PRESENT TIME. 


From and to 
April 5th. 


Income 
free 
under. 


On 100 
to 
150. 


fi Chancellor of the 
up a w ? ds- Exchequer. 




Rate in the . 


1863 to 1864.. 


*100 7d. William E. Gladstone. Viscount Palmerston. 


1864 1865.. 


Do. 6 


d. Do. Do. 


1865 1866.. 


Do. 4d. Do. Do. 


1866 ,1867.. Do. 4d. Do. Earl Russell. 


1867 , 1868.. Do. 


5d. Benjamin Disraeli. Earl of Derby. 


1868 , 1869.. Do. 


6d. George Ward Hunt. Benjamin Disraeli. 


1869 , 1870.. 


Do. 


5 


3. Robert Lowe. William E. Gladstone. 


1870 , 1871.. 


Do. 


4d. Do. Do. 


1871 , 1872.. 


Do. 


6d. Do. Do. 


1872 , 1873.. 


Do. 


4 


3. Do. Do. 


1873 , 1874.. 


Do. 


3d. Do. Do. 


1874 , 1876.. 


Do. 


2d. Sir Stafford Northcote. Benjamin Disraeli. 


1876 , 1878.. 


H50 


3d. Do. Earl of Beaconsfleld. 


1878 , 1880. . 


Do. 


5 


i. Do. Do. 


1880 , 1881.. 


Do. 


6d. William E. Gladstone. William E. Gladstone. 


1881 , 1882.. 


Do. 


5d. Do. Do. 


1882 , 1883.. 


Do. 


64 


d. Do. Do. 


1883 , 1884.. 


Do 


5d. Hugh C. E. Childers. Do. 


1884 , 1895.. 


Do. 


6d. Do. Do. 


1885 , 1886.. 


Do. 


8d. Sir M. Hicks-Beach. Marquis of Salisbury. 


1886 ,) 1887 


JDo. 


8d. Sir William Harcourt. William E. Gladstone. 


1886 ,[ lb87 " 


(Do. 


8d. Lord Rand. Churchill. Marquis of Salisbury. 


1887 , 1888.. 


Do. 


7 


3. G. J. Goschen. Do. 


1888 , 1892.. 


Do. 


6 


3. Do. Do. 


1892 , 1893.. 


Do. 


6d. Sir W. Harcourt. William E. Gladstone. 


1893 , 1894.. 


Do. 


7d. Do. Do. 


1894 , 18V5.. 


U60 


8d. Do. Earl Rosebery. 


1895 , 1898.. 


Do. 


8d. Sir M. Hicks-Beach. Marquis of Salisbury. 


1898 , 1900.. 


Do. 


8 


3. Do. Do. 


1900 , 1901.. 


Do. 


Is. Do. Do. 


1901 , 1902.. 


JDo. Is. 2d. Do. Do. 


1902 , ) i q ft q 


( $Do. j Is. 


3d. Do. Do. 


1902 , f lyud ' ' 


t Do. Is. 


3d. C. T. Ritchie. A. J. Balfour. 


1903 , 1904.. 


Do. 11 


d. Do. Do. 


1904 , 1905.. 


Do. 1 


s. A. Chamberlain. Do. 


1905 , 1906.. 


Do. 


1 


}. Do. Do. 


1906 , 1907.. 


Do. 


Is. H. H. Asquith. Sir H. C'mpb'll-B'nnerm'n 


1907 1908.. 


Do. 


!|On 
2,000 & 
under, 


Over ) 
2,000, [ Do. Do. 
Is 






9d. 


is. | 


1908 1909.. 


Do. Do. 


Do. D. Lloyd-George. H. H. Asquith. 


1909 1910.. 


jSDo. His 


2d. Do. Do. 


1910 1911.. 


Do. IT Is 


ad. Do. Do. 


* Differential rate upon scale of incomes abolished. Incomes under 100 are exempt; 


and incomes of 100 and under .199 per annum have an abatement from the assessment of 


60: thus, 100 pays on 40; .160 upon 100; 199 upon 139; but 200 pays on 200. 


t Under 150 exempt ; if under 400 the tax is not chargeable upon the first 120. 


I Under 160 exempt; i 


under 400 the tax is not chargeable upon the first 160 ; 


above 400 and up to 500, an 


abatement of 100. 


Exemption may be clai 


Toed when the income from all sources does not exceed 160 


per annum. Abatement of duty on 160 may be claimed when the income exceeds 160, but 
does not exceed 400; on 150 when the income exceeds 400, but does not exceed 500; on 


120 when the income exceeds 


500, but does not exceed 600 ; and on 70 when the income 


exceeds 600, but does not exe 


;ed 700. 


The rate of 9d. does not apply to unearned increment. 


IT Earned income where t 


atal income does not exceed 2,000, 9d. ; earned income where 


total income exceeds 2,000 but does not exceed 3,000, Is. Any individual, resident in the 


United Kingdom, who claims 


and proves that his total income from all sources, although 


exceeding 160, does not exceed 500, and that he has a child or children living and under 
the age of sixteen years on the 6th April, 1910, is entitled, in respect of every such child, to 


relief from income tax equal to the amount of income tax upon 10. 



284 



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286 



DEALINGS WITH LAND. 

SCALE OF LAW COSTS ON THE SALE, PURCHASE, OB MORTGAGE OF 
REAL PROPERTY, HOUSES, OR LAND. 



For the 
1st 1,000. 



For the 4th For each 
For the and each subsequent 
2nd and 3rd subsequent 1,000 
1,000. 1,000 up to up to 
10,000. 100,000.* 



Vendor's solicitor for negotiating a sale: 
of property by private contract 

Do., do., for conducting a sale of pro- 
perty by public auction, including the' 
conditions of sale 

When the property is soldf . . . 

When the property is not sold, 
then on the reserve pricef . . \ 

Do., do., for deducing title to freehold, 
copyhold, or leasehold property, and 
perusing and completing conveyance 
(including preparation of contract or 
conditions of sale, if any) 

Purchaser' s solicitor for negotiating a pur- 
chase of property by private contract. . 

Do., do., for investigating title to free- 
hold, copyhold, or leasehold property, 
and preparing and completing con- 
veyance (including perusal and com- 
pletion of contract, if any) 

Mortgagor's solicitor for deducing title to 
f reehold,copyhold,or leasehold property, 
perusing mortgage, and completing 



Per 100. Per 100. Per 100. Per 100. 
s. d. s. d. s. d. s. d. 

100 100 0100 050 



100 
10 



10 050 



026 



050026013 



1100 100 0100 050 
100100 0100 050 



1 10 I 1 0100 050 



1100 100 0100 050 
Mortgagee's solicitor for negotiating loan 100 100 050 026 



Do., do., for investigating title to freehold, 
copyhold, or leasehold property, and 
preparing and completing mortgage . . 



1100 100 0100 050 



Vendor's or mortgagor's solicitor for procuring execution and acknowledg- 
ment of deed by a married woman, 2. 10s. extra. 

Where the prescribed remuneration would amount to less than 5 the 
prescribed remuneration is 5, except on transactions under 100, in which 
case the remuneration of the solicitor for the vendor, purchaser, mortgagor, 
or mortgagee is 3. 



* Every transaction exceeding 100,000 to be charged for as if it were for 100,000. 
i A minimum charge of 5 to be made whether a sale is effected or not. 



287 



DEALINGS WITH LAND. 



Scale of Law Costs as to Leases-, or Agreements for Leases, at Rack Rent (other 
than a Mining Lease, or a Lease for Building Purposes, or Agreement for 
the same). 

LESSOR'S SOLICITOR FOR PREPARING, SETTLING, AND COMPLETING 
LEASE AND COUNTERPART. 

Where the rent does not exceed 100, 7. 10s. per cent, on the rental, but 
not less in any case than 5. 

Where the rent exceeds 100, and does not exceed 500, 7. 10s. in respect 
of the first 100 of rent, and 2. 10s. in respect of each subsequent 100 of rent. 

Where the rent exceeds 500, 7. 10s. in respect of the first 100 of rent, 
2. 10s. in respect of each 100 of rent up to 500, and 1 in respect of every 
subsequent 100. 

Lessee's solicitor for perusing draft and completing one-half of the amount 
payable to the lessor's solicitor. 

Scale of Law Costs as to Conveyances in Fee, or for any other Freehold Estate 
reserving rent, or Building Leases reserving rent, or other Long Leases not at 
Rack Rent (except Mining Leases), or Agreements for the same respectively. 

VENDOR'S OR LESSOR'S SOLICITOR FOR PREPARING, SETTLING, AND 
COMPLETING CONVEYANCE AND DUPLICATE, OR LEASE AND 
COUNTERPART. 

Amount of Annual Rent. Amount of Remuneration. 

Where it does not exceed 5 . . 5. 

Where it exceeds 5, and does The same payment as on a rent of 5, and also 

not exceed 50 20 per cent, on the excess beyond 5. 

Where it exceeds 50, but does The same payment as on a rent of 50, and 

not exceed 150 10 per cent, on the excess beyond 50. 

Where it exceeds 150 The same payment as on a rent of 150, and 

5 per cent, on the excess beyond 150. 



Where a varying rent is payable the amount of annual rent is to mean the 
largest amount of annual rent. 

Purchaser's or lessee's solicitor for perusing draft and completing one- 
half of the amount payable to the vendor's or lessor's solicitor. 



288 



THE DEATH DUTIES. 



ESTATE DUTY. 

THIS duty, which in the case of persons dying after the 1st August, 1894, takes 
the place of the old Probate Account and Estate Duties, is now regulated by 
the Finance Acts, 1894, 1896, 1898, 1900, 1907, and 1910. 

It is payable on the principal value of all property (save in a few exceptional 
cases), whether real or personal, settled or not settled, which passes on death. 

The rates of duty (which in case of real estate may be paid by instalments) 
are as follow: 



PRINCIPAL NET VALUE OF ESTATE. 



Above 100, but not above 500 

500 1,000 

1,000 5,000 

5,000 ,', 10,000 

10,000 20,000 

20,000 40,000 

40,000 . 70,000 

70,000 100,000 

100,000 150,000 

150,000 200,000 

200,000 400,000 

400,000 600,000 

600,000 600,000 

800,000 1,000,000 

1,000,000 



RATE 
PER CENT. 



Where the net value of the estate (real and personal) does not exceed 100, 
no duty is payable. 



289 



THE DEATH DUTIES. 



Where the gross value of the estate (real and personal) exc?.ads 100, but 
does not exceed 300, the duty is only 30s., and where it exceeds 300, but 
does not exceed 500, only 50s. 

Where the property is settled, an extra duty known as Settlement Estate 
Duty is in certain cases payable at the rate of 2 per cent. 

Debts and funeral expenses are deducted before calculating the duty, 
except where the gross value of the estate does not exceed 500, and it is 
desired to pay the fixed duty of 30s. or 50s., as the case may be, instead of the 
ad valorem duty. 

LEGACY DUTY. 

This duty is regulated by 55 Geo. III., cap. 184, 51 Viet., cap. 8, and the 
Finance Acts, 1894 and 1910, and is payable in respect of personal estate 
(including proceeds of sale of real estate) passing on death, either under a 
will or in case of intestacy. 

The rates of duty are as follow : 



DESCRIPTION OF LEGATEE. 



BATE or DUTY. 



Husband or wife of the deceased (except in the cases men- } 
tioned below) j 

Children of the deceased and their descendants, or the father 
or mother or any lineal ancestor of the deceased or the 
husbands or wives of any such persons (except in the 
cases mentioned below) 

Brothers and sisters of the deceased and their descendants, \ 
or the husbands or wives of any such persons j 

Any person in any other degree of collateral consanguinity | 
or strangers in blood to the deceased J 



1 per cent. 

1 

5 
10 



SUCCESSION DUTY. 

This duty is regulated by 16 and 17 Viet., cap. 51, 51 Viet., cap. 8, and the 
Finance Acts, 1894, 1896, and 1910, and is payable in respect of real estate 
(including leaseholds) passing on death, and in certain cases in respect of settled 
personal estate. 

The rates of duty are the same as those payable in respect of legacies. 



20 



290 



THE DEATH DUTIES. 



NOTE. Where the duty under the foregoing table is at the rate of 1 per cent., 
an extra duty at the rate of 10s. per cent., and in all other cases an 
extra duty at the rate of 1. 10s. per cent., is leviable in respect of 
legacies payable out of or charged on real estate (not including 
leaseholds) and of successions to real estate (not including leaseholds) 
on deaths between the 1st July, 1888, and the 2nd August, 1894. 

A husband is exempt from legacy or succession duty where his wife's estate 
does not exceed 15,000 or the value of his legacy or succession does not 
exceed 1,000. 

A wife is in like manner exempt where her husband's estate does not exceed 
15,000 or the value of her legacy or succession does not exceed 2,000. 

A child is in like manner exempt where the parents' estate does riot exceed 
15,000 or the value of such child's legacy or succession does not exceed 1,000, 
or if the child is under 21, 2,000. 

Legacy duty is payable on the capital value, while succession duty is in 
certain cases payable on the capital value, and in other cases payable on the 
value of an annuity equal to the net income of the property, calculated according 
to the age of the successor. 

Where the whole net value of the estate does not exceed 1,000, no legacy, 
succession, or settlement estate duty is payable. 

All pecuniary legacies, residues, or shares of residue, although not of the 
amount of 20, are subject to duty. 

In case of persons dying domiciled in the United Kingdom, legacy duty is 
payable on all movable property wherever situate. 

In case of persons dying domiciled abroad, no legacy duty is payable on 
movable property. 




291 



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Uncle or aunt's children, and brother o 
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Grandfather, no nearer relation 


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effects in his or her own right. But if either 
their own ri^ht. 
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HAS DIED INTESTATE. 

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Half to wife, other half to deceased's next-of-ki 


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children equally. 

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remaining third between the children and 
predeceasing children the children taking 
latter per stirpes.* 
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One-third to wife, remaining two-thirds to dec 
Whole to children. 


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and issue per stirpes. 

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Whole to father. 
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Lrent and not in their own right. Where property div 
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300 



THE KING AND EOYAL FAMILY. 


Xg^HE KING. GEORGE V., of the United Kingdom of Great Britain 


and Ireland, &c., King, Defender of the Faith. His Majesty was born 


June 3, 1865, married his cousin, Princess Victoria May, only daughter of 


the Duke of Teck, July 6, 1893. The children of His Majesty are : Edward, 


born June 23, 1894 ; Albert, December 14, 1895 ; Victoria Alexandra, April 25, 


1897 ; Henry William Frederick Albert, March 31, 1900 ; George, December 20, 


1902; and John Charles Francis, July 12, 1905. 


PAELIAMENTS OF THE UNITED KINGDOM. 


Assembled. 


Dissolved. 


Duration. 


Assembled. 


Dissolved. 


Duration. 


GEORGE III. 




Yrs. m. d. 


VICTORIA con. 




Yrs. m. d. 


Sept. 27, 1796* 


June 29, 1802 


592 


Nov. 18, 1847 


July 1, 1852 


4 7 14 


Oct. 29, 1802 


Oct. 25,1806 


3 11 27 


Nov. 4, 1852 


Mar. 1,1857 


4 4 18 


Dec. 15, 1806 


April 29, 1807 


4 14 


April 1,1857 


April 23, 1859 


1 11 23 


June 22, 1807 


Sept. 29, 1812 


537 May 31, 1859 


July 6, 1865 


616 


Nov. 24, 1812 June 10, 1818 


5 6 16 


Feb. 1, 1866 


Nov. 11, 1868 


2 9 19 


Jan. 14,1819 


Feb. 29,1820 


1 1 15 


Dec. 10, 1868 Jan. 26, 1874 


5 1 17 








Mar. 5, 1874 Mar. 23, 1880 


6 19 


GEORGE IV. 






April 29, 1880 Nov. 18, 1885 


5 6 20 








Jan. 12, 1886 


June 26, 1886 


5 15 


'April 23, 1820 


June 2, 1826 


G 1 9 


Aug. 5, 1886 


June 28, 1892 


5 10 24 


Nov. 14,1826 


July 24,1830 


3 8 10 


Aug. 4, 1892 


July 8, 1895 


2 11 5 








Aug. 12,1895 


Sept. 25, 1900 


5 1 14 


WILLIAM IV. 






Dec. 3, 1900 






Oct. 26,1830 April 22, 1831 
June 14, 1831 Dec. 3, 1832 


5 27 
159 


EDWARD VII. 


-Jan. 8,1906 


516 


Jan. 29, 1838 Dec. 30, 1834 


1 11 1 


Feb. 14, 1901 






Feb. 19,1836 


July 17,1837 


2 4 28 


Feb. 13, 1906 


Jan. 10, 1910 ; 3 10 26 








Feb. 15, 1910 






VICTORIA. 

















GEORGE V. 




Nov. 15, 1837 June 23, 1841 


379 






Aug. 19, 1841 


July 23,1847 


5 11 5 


May 6, 1910 




* Parliament first met after the Union with Ireland, January 22, 1801. 



301 



LIST OF ADMINISTRATIONS FEOM 


DECEMBER, 1783. 


Date. 


Prime Minister. 


Dura- 
tion. 


Chancellor. 


Exchequer. 


Home Secretary. 


Foreign Sec. 


Dec. 23, 1783 


William Pitt 


Yrg.Dys. 
17 84 


(Thurlow .. 
lLoughboro' 


William Pitt . . 


Portland .... 


Grenville. 




Mar. 17, 1801 


Hy. Addington . . 


3 59 


Eldon 


H. Addington. . 


(Portland, Pel- 
l ham, C. Yorke 


Hawkesbury. 


May 15, 1804 


William Pitt 


1 272 


Eldon 


William Pitt . . 


Hawk'esbury . . 


(Harrowby. 
\Mulgrave. 


Feb. 11, 1806 


Lord Grenville . . 


1 48 


Erskine 


Lord H. Petty.. 


Spencer 


(Chas. J. Fox. 
( Visct. Howtck. 


Mar. 31, 1807 


Duke of Portland. 


2 246 


Eldon 


S. Perceval . . 


Hawkesbury . . 


G. Canning. 


Dec. 2,1809 


Spencer Perceval. 


2 190 


Eldon 


S. Perceval . . 


R. Ryder 


(Bathurst. 
IWellesley. 


June 9, 1812 


Earl of Liverpool. 


14 319 


Eldon 


(N. Vansittart.. 
IF. J. Bobinson. 


Sidmouth 


Castlereagh. 
G. Canning. 


Robert Peel 


Apr. 24, 1827 


George Canning. . 


134 


Lyndhurst. . 


G. Canning . . 


(Sturges Bourne, 
t Lansdowne 


Dudley. 


Sept. 5, 1827 


Visct. Goderich . . 


142 


Lyndhurst. . 


J. C. Herries . . 


Lansdowne 


Dudley. 


Jan. 25, 1828 


D. of Wellington.. 


2 301 


Lyndhurst. . 


H. Goulburn . . 


Robert Peel 


(Dudley. 
(Aberdeen. 


Nov. 22, 1830 


Earl Grey 


3 238 


Brougham. . 


Althorp 


^Melbourne 


Palmerston. 


July 18, 1834 


Visct. Melbourne . 


161 


Brougham. . 


Althorp 


Duncannon .... 


Palmerston. 


Dec. 26, 1834 


Sir Robert Peel . . 


113 


Lyndhurst. . 


Sir R. Peel 


H. Goulburn . . 


Wellington. 


Apr. 18, 1835 


Visct. Melbourne . 


6 141 


fin Comm... 


T. S. Bice 
F. T. Barring. 


Lord J. Russell .. 
Normanby. . . 


Palmerston. 


Sept. 6, 1841 


Sir Robert Peel . . 


4 303 


Lyndhurst. 


H. Goulburn . . 


Sir J. Graham . . 


Aberdeen. 


July 6,1846 


Ld. John Russell . 


5 236 


(Cottenham. 
(Truro 


Sir C. Wood . . 


Sir George Grey 


[Palmerston. 
IGranville. 


Feb. 27, 1852 


Earl of Derby 


305 


St Leonards 


B. Disraeli .... 


S. H. Walpole. . 


Malmesbury. 


Dec. 28, 1852 


Earl of Aberdeen . 


2 44 


Cranworth. . 


W. Gladstone. . 


Palmerston .... 


(LordJ. Russell 
(Clarendon. 


Feb. 10, 1855 


Lord Palmerston . 


3 15 


Cran worth. . 


(W. Gladstone.. 
(Sir G.C.Lewis. 


Sir George Grey 


Clarendon. 


Feb. 25, 1858 


Earl of Derby 


1 113 


Chelmsford. 


B. Disraeli .... 


S. H. Walpole.. 


Malmesbury. 


JunelS, 1859 


Lord Palmerston. 


6 141 


(Campbell . . 
(Westbury . . 


W. Gladstone . 


(Sir G.C.Lewis.. 
ISir George Grey 


Russell. 


Nov. 6,1865 


Earl Russell 


242 


Cranworth.. 


W. Gladstone. . 


Sir George Grey 


Clarendon. 


July 6,1866 


Earl of Derby. .. . 


1 236 


Chelmsford. 


B. Disraeli .... 


f S. H. Walpole . . 
(GathorneHardy 


Stanley. 


Feb. 27, 1868 


Ben j amin Disraeli 


285 


Cairns .... 


G. W. Hunt 


G. Hardy . . . 


Stanley. 


Dec. 9,1868 


W.E.Gladstone.. 


5 74 


(Hatherley.. 
ISelborne .. 


Robert Lowe 
W.E.Gladstone. 


H. A. Bruce 
Robert Lowe .... 


Clarendon. 
Granville. 


Feb. 21, 1874 


Benjamin Disraeli) 
Earl BeaconsfleldJ 


6 67 


Cairns 


S. Northcote . . 


R. A. Cross .... 


(Derby. 
(Salisbury. 


Apr. 28, 1880 


W.E.Gladstone.. 


5 57 


Selborne . . 


f W.Gladstone.. 
IH.C.E. Guilders 


Sir W. Harcourt 


Granville. 


June 24, 1885 


Marq. of Salisbury 


227 


Halsbury . . 


Hicks-Beach. . 


R. A. Cross 


Salisbury. 


Feb. 7,1886 


W.E.Gladstone.. 


139 


Herschel . . 


W.V.Harcourt 


H.C.E.Childers 


Rosebery. 


July 24, 1886 


Marq. of Salisbury 


6 17 


Halsbury . . 


/Lord Churchill 
IG. J. Goschen.. 


H. Matthews . . 


(Iddeslelgh. 
(Salisbury. 


Aug. 15, 1892 
Mar. 3,1894 


W.E.Gladstone.. 
Earl of Rosebery.. 


|2 313 


Herschel . . 


W. V. Harcourt 


H. H. Asquith.. 


( Rosebery. 
I Kimberley 


June24, 1895 
July 12, 1902 


Marq. of Salisbury 
A. J. Balfour 


| 11 165 


Halsbury j 


Hicks-Beach . . 
/C. T. Ritchie.. 
( A.Cham berlain 


(Sir M.W.Ridley 
t C. T. Ritchie . . 
A.AkersDouglas 


(Salisbury. 
tLansdowne. 
Lansdowne. 


Dec. 5,1905 


Sir H. Campbell- 
Bannermau 


] 


Loreburn ] 


H. H. Asquith. ) 
D. Lloyd- 


H. J. Gladstone 


Sir Ed. Grey. 


April 7, 1908 


H. H. Asquith 


f 


1 


George) 


W. S. Churchill 





302 



PRESIDENTS OF THE UNITED STATES OF 
AMEEICA. 

YEAR. 

Declaration of Independence 4th July, 1776 

General Washington, first President 1789 and 1793 

John Adams 1797 

Thomas Jefferson 1801 and 1805 

James Madison 1809 and 1813 

James Monroe 1817 and 1821 

John Quincy Adams 1825 

General Andrew Jackson 1829 and 1833 

Martin Van Buren 1837 

General William Henry Harrison (died 4th April) 1841 

John Tyler (previously Vice-President) 1841 

James Knox Polk 1845 

General Zachary Taylor (died 9th July, 1850) 1849 

Millard Fillmore (previously Vice-President) 1850 

General Franklin Pierce 1853 

James Buchanan 1857 

Abraham Lincoln (assassinated 14th April, 1865) 1861 and 1865 

Andrew Johnson (previously Vice-President) 1865 

General Ulysses S. Grant 1869 and 1873 

Rutherford Richard Hayes, after long contest with Tilden 1877 

General Garfield (shot July 2 ; died September 19) 1881 

Chester A. Arthur, Vice-President, succeeded September 20 1881 

Grover Cleveland 1885 

General Benjamin Harrison 1889 

Grover Cleveland 1893 

William M'Kinley 1896 

William M'Kinley (shot September 6th, 1901 ; died September 14th) 1900 

Theodore Roosevelt 1901 

re-elected 1904 

William Howard Taft.. . 1908 



The United States of America form a Federal Republic, consisting of 45 
States and 5 Territories. 



303 



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305 



THE TIME ALL OVER THE WORLD. 


When 
places is a 

Boston, U. 
Dublin . . 


the clock at < 
s follows: 

S 


jreenwich po 

H. M. 

7 18 a.m. 
11 35 a.m. 
11 47 a.m. 
11 43 a.m. 
11 43 a.m. 
11 45 a.m. 
7 14 a.m. 
11 38 a.m. 
6 59 a.m. 
7 15 a.m. 
9 11 p.m. 
12 19 p.m. 
1 35 p.m. 
12 54 p.m. 
12 30 p.m. 
4 52 p.m. 
12 17 p.m. 
5 54 p.m. 
1 14 p.m. 
1 56 p.m. 

mlation, the 1 
At places eas 
ier ; for unifo 
eat Britain an 


ints to Noon 

Copenhagen 
Florence 


the time at i 


he various 

II. M. 

12 50 p.m. 
12 45 p.m. 
2 21 p.m. 
5 21 p.m. 
12 58 p.m. 
9 40 p.m. 
2 30 p.m. 
12 46 p.m. 
12 9 p.m. 
7 46 p.m. 
12 58 p.m. 
12 50p.m. 
12 18p.m. 
2 1 p.m. 
2 10p.m. 
10 5 p.m. 
1 12 p.m. 
37 p.m. 
1 6 p.m. 

lour of our 
ne is later, 
ich time is 






Edinburgh 
Glasgow 




Jerusalem 






Madras . . 






Malta 




Madrid . . 




Melbourne, 
Moscow . . . 


Australia .... 


New York, 
Penzance 
Philadelph 


u.s 




Munich . . 




ia, U.S 


Paris .... 






Pekin 




Adelaide, 1 
Amsterdan 
Athens . . 


Australia 


Prague . . . 




i 


Rome . . 






Rotterdam . 




Berlin 




St. Petersbt 
Suez 


rg 


Berne .... 






Bombay 
Brussels 
Calcutta 
Capetown 
Constant^ 

Hence 
day may b 
and west c 
kept at all 




Sydney, Aus 
Stockholm. 


>tralia 








Stuttgardt . 






Vienna 




ople 


ime for those places at any 
t of London the apparent til 
rmity sake, however, Greenw 
d Ireland. 


by a little calc 
3 ascertained, 
if London, ear] 
railways in Gr 


TOTAL GROSS AMOUNT OF INCOME BROUGHT UNDER THE REVIEW 
OF THE INLAND REVENUE DEPARTMENT. 


Year. 


England. 


Scotland. 


Ireland. 


United Kingdom 


Year. 


1894-5 
1895-6 
1896-7 
1897-8 
1898-9 
1899-1900 
1900-1 
1901-2 
1902-3 
1903-4 
1904-5 
1905-6 
1906-7 
1907-8 
1908-9 



564,098,584 
583,966,579 
607,112,810 
633,293,018 
657,212,406 
682,020,599 
719,354,160 
749,127,300 
760,844,311 
781,661,273 
789,681,212 
801,690,717 
816,854,364 
848,548,633 
873,994,849 



61,328,840 
62,143,688 
65,350,653 
68,548,264 
72,209,602 
76,213,242 
79,962,343 
83,515,877 
84,218,290 
86,004,343 
87,010,655 
87,150,635 
88,749,171 
92,589,090 
96,204,055 



31,669,653 
31,659,583 
32,278,145 
32,619,964 
33,245,301 
33,501,572 
34,039,010 
34,350,276 
34,575,945 
35,092,969 
35,437,813 
36,343,204 
38,098,479 
38,979,277 
. 39,737,022 



657,097,077 
677,769,850 
704,741,608 
734,461,246 
762,667,309 
791,735,413 
833,355,513 
866,993,453 
879,638,546 
902,758,585 
912,1-29,680 
925,184,556 
943,702,014 
980,117,000 
1,009,935,926 


1894-5 
1895-6 
1896-7 
1897-8 
1898-9 
1899-1900 
1900-1 
1901-2 
1902-3 
1903-4 
1904-5 
1905-6 
1906-7 
1907-8 
1908-9 



21 



306 



BAEOMETEE INSTEUCTIONS. 



COMPILED BY THE LATE ADMIRAL FITZROY, F.R.8. 



The barometer should be set regularly by a duly-authorised person, about 
sunrise, noon, and sunset. 

The words on scales of barometers should not be so much regarded for 
weather indications as the RISING or FALLING of the mercury; for if it stand at 
CHANGEABLE (29 - 50) and then rise towards FAIB (30-00) it presages a change of 
wind or weather, though not so great as if the mercury had risen higher ; and, 
on the contrary, if the mercury stand above FAIR and then fall it presages a 
change, though, not to so great a degree as if it had stood lower ; beside which, 
the direction and force of wind are not in any way noticed. 

It is not from the point at which the mercury may stand that we are alone 
to form a judgment of the state of the weather, but from its RISING or FALLING, 
and from the movements of immediately PRECEDING days as well as hours, 
keeping in mind effects of change of DIRECTION, and dryness or moisture, as 
well as alteration of force or strength of wind. 

It should always be remembered that the state of the air FORETELLS 
COMING weather rather than shows the weather that is PRESENT an invaluable 
fact too often overlooked that the longer the time between the signs and the 
change foretold by them the longer such altered weather will last ; and, on the 
contrary, the less the time between a warning and a change the shorter will be 
the continuance of such foretold weather. 

If the barometer has been about its ordinary height, say near 30 inches at 
the sea-level, and is steady on rising, while the thermometer falls and dampness 
.becomes less, north-westerly, northerly, north-easterly wind, or less wind, less 
rain or snow may be expected. 

On the contrary, if a fall takes place with a rising thermometer and in- 
creased dampness, wind and rain may be expected from the south-eastward, 
southward, or south-westward. A fall with low thermometer foretells snow. 

When the barometer is rather below its ordinary height, say down to 
near 29 J inches (at sea-level), a rise foretells less wind, or a change in its 
direction towards the northward, or less wet ; but when it has been very low, 
about 29 inches, the first rising usually precedes or indicates strong wind at 
times heavy squalls from the north-westward, northward, or north-eastward, 
AFTER which violence a gradually rising glass foretells improving weather ; if 
the thermometer falls, but if the warmth continues, probably the wind will 
back (shift against the sun's course), and more southerly or south-westerly wind 
will follow, especially if the barometer rise is sudden. 

The most dangerous shifts of wind, or the HEAVIEST northerly gales, happen 
soon after the barometer first rises from a very low point ; or if the wind veers 
GRADUALLY at some time afterwards. 



307 



BAKOMETER INSTRUCTIONS. 



Indications of approaching change of weather and the direction and force 
of winds are shown less by the height of the barometer than by its falling or 
rising. Nevertheless, a height of more than 30 (30-00) inches (at the level of 
the sea) is indicative of fine weather and MODERATE winds, except from east to 
north, OCCASIONALLY. 

A rapid rise of the barometer indicates unsettled weather, a slow movement 
the contrary ; as likewise a STEADY barometer, when continued and with 
dryness, foretells very fine weather. 

A rapid and considerable fall is a sign of stormy weather, and rain or snow. 
Alternate rising and sinking indicates unsettled or threatening weather. 

The greatest depressions of the barometer are with gales from S.E., S., or 
S.W. ; the greatest deviations, with wind from N.W., N., or N.E., or with calm. 

A sudden fall of the barometer, with a westerly wind, is sometimes followed 
by a violent storm from N.W., N., or N.E. 

If a gale sets in from the E. or S.E., and the wind veers by the south, the 
barometer will continue falling until the wind is near a marked change, when 
a lull MAY occur ; after which the gale will soon be renewed, perhaps suddenly 
and violently, and the veering of the wind towards the N.W., N., or N.E. will 
be indicated by a rising of the barometer, with a fall of the thermometer. 

After very warm and calm weather a storm or squall, with rain, may follow ; 
likewise at any time when the atmosphere is HEATED much above the USUAL 
temperature of the season. 

To know the state of the air not only the barometer AND THERMOMETER, 
but appearances of the sky should be vigilantly watched. 



SIGNS OF WEATHER. 

Whether clear or cloudy, a rosy sky at sunset presages fine weather ; a red 
sky in the morning, bad weather or much 'wind, perhaps rain; a grey sky in 
the morning, fine weather ; a high dawn, wind ; a low dawn, fair weather.* 

Soft-looking or delicate clouds foretell fine weather, with moderate or light 
breezes ; hard-edged, oily-looking clouds, wind. A dark, gloomy, blue sky is 
windy, but a light, bright blue sky indicates fine weather. Generally, the 
softer the clouds look, the less wind (but perhaps more rain) may be expected ; 
and the harder, more " greasy," rolled, tufted, or ragged, the stronger the coming 
wind will prove. Also a bright yellow sky at sunset presages wind ; a pale yellow, 
wet ; and thus, by the prevalence of red, yellow, or grey tints, the coming 
weather may be foretold very nearly indeed, if aided by instruments, almost 
exactly. 

* A high dawn is when the first indications of daylight are seen above a bank of clouds. 
A low dawn is when the day breaks on or near the horizon, the first streaks of light being 
very low down. 



308 



BAROMETER INSTRUCTIONS. 



Small inky-looking clouds foretell rain ; light scud clouds driving across 
heavy masses show wind and rain, but if alone may indicate wind only. 

High upper clouds crossing the sun, moon, or stars in a direction different 
from that of the lower clouds, or the wind then felt below, foretell a change of 
wind. 

After fine, clear weather the first signs in the sky of a coming change are 
usually light streaks, curls, wisps, or mottled patches of white distant clouds, 
which increase, and are followed by an overcasting of murky vapour that grows 
into cloudiness. This appearance, more or less oily or watery as wind or rain 
will prevail, is an infallible sign. 

Light, delicate, quiet tints or colours, with soft, undefined forms of clouds, 
indicate and accompany fine weather ; but gaudy or unusual hues, with hard, 
definitely-outlined clouds, foretell rain, and probably strong wind. 

When sea-birds fly out early and far to seaward, moderate wind and fair 
weather may be expected. When they hang about the land, or over it, some- 
times flying inland, expect a strong wind, with stormy weather. As many 
creatures besides birds are affected by the approach of rain or wind, such 
indications should not be slighted by an observer who wishes to foresee 
weather. 

Remarkable clearness of atmosphere near the horizon, distant objects 
such as hills unusually visible, or raised (by refraction),* and what is called a 
"good HEARING day," may be mentioned among signs of wet, if not wind, to 
be expected. 

More than usual twinkling of the stars, indistinctness or apparent multi- 
plication of the moon's horns, haloes, "wind-dogs" (fragments or pieces of 
rainbows, sometimes called " wind-galls ") seen on detached clouds, and the 
rainbow, are more or less significant of increasing wind, if not approaching 
rain with or without wind. 

Lastly, the dryness or dampness of tne air, and its temperature (for the 
season), should ALWAYS be considered WITH OTHER indications of change or 
continuance of wind and weather. 

On barometer scales the following contractions may be useful :- 
RISE FALL 

FOR FOR 

N.E.LY S.W.LY 



(N.W.-N.-E.) (S.E.-S.-W.) 



When the wind shifts against the sun, 
Trust it not, for back it will run. 



DRY WET 

OR OR FIRST rise after very low 

LESS MORE' Indicates a stronger blow. 

WIND. WIND. 

Long foretold long last ; 

EXCEPT EXCEPT 



WET FROM WET FROM 

N.Eo. N.ED. 



Short notice soon past. 



: Much refraction is a sign of easterly wind. 



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320 



DAILY TIDE TABLES AT LIVEEPOOL FOE THE YEAE 19 



H I 5J 

s s 

I - ? - 

35 
*a 



S-,c~iQtoO3<i'ooa5ecr>5Oe5i/5c*i-*ccin-<oc < i>c-O3 35 -^ " 
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High 



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^^ O O rH tM CM CO -^ W5 CD t- X Oi O r-t O ^H CN N CO -^ 5 CD C-X Ci O ^H .^ O 



area 



321 



DAILY TIDE TABLES AT LIVEEPOOL FOE THE YEAE 19 



o! S 

y cs S-. 



LIVE 

High 



fag 



LIVERPOOL 

High Water. 



**(! 



LIVERP 

High W 



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LIVERPOOL 

High Water. 



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High W 



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area 



LIVERPOOL 

High Water. 



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CO 1 



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323 



E YEAE 19 



DAILY TIDE TABLES AT GOOLE FOE 



ll 2 
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\% 



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l~3ltOC-X00^1 C- Q U5t0t- 




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igh W 



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r-l rH 1O CM 07 1-1 * <N U3 TO CO Mid! d rt iffl U5 05 >-l >a <M IO in O OQ 

js o ^H sq * IQ to to c- c- x en o> o o i-c o -H CT <!< 10 to c- e- x 30 en cs o ^ 



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IO-H W 10 03 rt 1O (M IQ Ol TO CM TO TO -H 



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1 O TO TO rt U5 



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TO * TO UJ ?J OJi-C "ff TO t( 1-1 TX r-l U5 * 1O rH rl TO OJ r-< U5 TO rH <* <-< U5 



-H OI-H C 



oo -HOOJtooq mxoos 0153 N XXTOXTOCSCSOSO 

H lOTO-H-*^ TO rxoq -OTTOIQ -H (M(Ni-( FHIOM-HO 

-*>OU55O C-C-OOOSOSOOrt ' O iH (M -* US CO t- X X OS O O 



324 



VALUE OF THE TOTAL IMPORTS AND EXPORTS OF 


WITH PROPORTION THEREOF PER 


The values of the Imports represent the cost, insurance, and freight ; or, 
values of the Exports represent the cost and the charges of delivering 


YEARS. 


TOTAL IMPORTS. 


EXPORTS OF UNITKD K INI. HUM 
PRODUCE. 


Proportion per 
Total Value. Portion of 
United Kingdom. 


Proportion per 
Total Va,ue. Pop S o < of 
United Kingdom. 




S. d. 


S. d. 


1889 


427,637,595 11 10 1 


248,935,195 6 13 11 


1890 


420,691,997 11 4 6 


263,530,585 707 


1891 


435,441,264 11 10 5 


247,235,150 6 10 10 


1892 


423,793,882 11 2 3 


*227,216,399 5 19 2 


1893 


404,688,178 10 10 3 


218,259,718 5 13 5 


1894 


408,344,810 10 10 2 


216,005,637 5 11 2 


1895 


416,689,658 10 12 6 


226,128,246 5 15 4 


1896 


441,808,904 11 3 2 


240,145,551 614 


1897 


451,028,960 11 5 7 


234,219,708 5 17 2 


1898 


470,544,702 11 13 1 


233,359,240 5 15 7 


1899 


485,035,583 11 17 11 


t264,492,211 699 


1900 
1901 


523,075,163 12 14 3 
521,990,^8 12 11 3 


291,191,996 716 
280,022,376 6 14 9 


1902 


528,391,274 12 11 10 


283,423,966 6 15 1 


1903 


542,600,289 12 16 1 


290,800,108 6 17 3 


190i 


551,038,628 12 17 6 


300,711,040 706 


1905 


565,019,917 13 1 5 


329,816,614 7 12 7 


1906 


607,888,500 13 18 6 


375,575,338 8 12 


1907 


645,807,942 14 12 11 


426,035,083 9 13 3 


1908 


592,953,487 13 6 3 


377,103,824 894 


1909 


624,704,957 13 17 7 


378,180,347 881 


NOTE. The above Accounts are exclusive of Bullion and Specie 
* Tobacco manufactured in bond was included with the Exports of Foreign 
has been included under the 
t Inclusive of the value of ships and boats (new) with their 
these Exports was not included in 



325 



MERCHANDISE INTO AND FROM THE UNITED KINGDOM, 


HEAD OF TOTAL POPULATION. 


. when goods are consigned for sale, the latest sale value of such goods. The 
the goods on board the ship, and are known as the " free on board " values. 


. EXPORTS. 


TOTAL OF IMPORTS AND EXPORTS. 


YEARS. 










Of Foreign 
and Colonial 
Produce. 


Total Exports. 


Total Value. 


Proportion per 
Head of 
Population of 
United Kingdom. 










s. d. 




66,657,484 


315,592,679 743,230,274 


19 19 10 


1889 


64,721,533 


328,252,118 748,944,115 


19 19 7 


1890 


61,878,568 


309,113,718 744,554,982 19 13 11 


1891 


*64,423,767 


291,640,166 715,434,048 


18 15 3 


1892 


58,878,552 


277,138,270 681,826,448 


17 14 3 


1893 


57,780,230 


273,785,867 682,130,677 


17 11 1 


1894 


59,704,161 


285,832,407 


702,522,065 


17 18 3 


1895 


56,233,663 


296,379,214 


738,188,118 


18 12 10 


1896 


59,954,410 


294,174,118 745,203,078 


18 12 9 


1897 


60,654,748 


294,013,988 764,558,690 


18 18 8 


1898 


65,042,447 


329,534,658 814,570,241 


19 19 7 


1899 


63,181,758 


354,373,754 877,448,917 


21 6 5 


1900 


67,841,892 


347,864,268 869,854,466 


20 18 8 


1901 


65,814,813 


349,238,779 


877,630,053 


20 18 4 


1902 


69,573,564 


360,373,672 902,973,961 


21 6 3 


1903 


70,304,281 


371,015,321 922,053,949 


21 10 11 


1904 


77,779,913 


407,596,527 972,616,444 


22 10 1 


1905 


85,102,480 


460,677,818 1,068,566,318 


24 9 6 


1906 


91.942,084 


517,977,167 1,163,785,109 


26 7 10 


1907 


79,623,697 


456,727,521 1,049,681,008 


23 11 3 


1908 


91,344,819 


469,525,166 


1,094,230,123 


26 7 10 


1909 


and of Foreign Merchandise transhipped under Bond, 
and Colonial Produce prior to 1892. In that and subsequent years it 
head of British Produce. 


machinery in 1899 and subsequent years. The value of 
the returns prior to the year 1899. 



326 



*f C*(Ni 

OQ 



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327 



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ICOCOCOCOCOCCCOCOCOCOCOCOCOCOCOCOCOCCCOCOCOCOCOCOCO 



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CO CO CO CO CO CO CO ' 



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328 



RAILWAY ACCIDENTS. 



NUMBER OF PASSENGERS REPORTED AS KILLED AND INJURED 
IN TKAIN ACCIDENTS, WITH THF NUMBER OF PASSKNC.KK 
JOURNEYS (EXCLUSIVE OF SEASON TICKETS), FOR THE YEARS 
1893 TO 1909, INCLUSIVE. 



Year. 



Number of Passengers Killed and 
Injured in Train Accidents. 



Killed. 



Injured. 



Number of 

Passenger. Journeys 

(exclusive of Journeys 

by Season-ticket 

Holders).* 



1893 

1894 

1895 

1896 

1897 

1898 

1899 

1900 

1901 

1902 

1903 

1904 

1905, 

1906 

1907 . 

1908, 

1909 . 



17 

16 
5 
5 

18 
25 
14 
16 

6 

25 

6 

39 

58 
18 



484 
347 
399 
388 
324 
632 
693 
863 
476 
732 
769 
534 
396 
631 
534 
283 
390 



Millions. 

873-2 

9114 

929-8 

9803 

1,030-4 

1,062-9 

1,106-7 

1,142-3 

1,172-4 

1,188-2 

1,195-3 

1,198-8 

1,199-0 

1,240-3 

1,259-5 

1,278-0 

1,264-8 



* The number of annual season tickets issued in 1909 was about 729,000. 

NOTE. Down to the year 1895 persons other than passengers and servants who were 
killed and injured in train accidents were included in one heading as passengers and others, 
and cannot be separated here. These, however, form a very small proportion of the 
numbers given. From the year 1896 inclusive the figures are for passengers only. 

The average number of fatalities to passengers during the 30 years previous 
to 1908 was 22. The total Casualties to passengers from these accidents were 
283 in 1908 as compared with an average of 668 in the preceding 30 years. In 
the 30 years ending with 1907, 1 passenger was killed on the average in every 
41,000,000 journeys and one injured in every 1,400,000 as compared with none 
killed and 1. in 4,500,000 injured in 1908. In the fifteen years ending with 
1908, 1 passenger was killed on the average in every 57,000,000 journeys and 
one injured in every 2,000,000 as compared with one in 1,264 800,000 killed 
and 1 in 3,200,000 injured in 1909. The risk is really less than these figures 
indicate, since they take no account of the journeys of season-ticket holders, 
the number of whom has greatly increased in recent years. 



329 



TABLE SHOWING THE NUMBER OF DAYS FROM ANY DAY OF ONE 
MONTH TO THE SAME DAY OF ANY OTHER MONTH. 

^NUMBER OF DAfS FROM DAY TO DAY. 


FROM TO 


JAN. 


FEB. 


MAR. 


APRIL 


MAY 


JUNE 


JULY 


AUG. 


SEPT. 


OCT. 


Nov. 


DBO. 


JANUARY . . 


365 


31 


59 


90 


120 


151 


181 


212 


243 


273 


304 


334 


FEBRUARY.. 


334 


365 


28 


59 


89 


120 


150 


181 


212 


242 


273 


303 


MARCH .... 


306 


337 


365 


31 


61 


92 


122 


153 


184 


214 


245 


275 


APRIL 


275 


306 


334 


365 


30 


61 


91 


122 


153 


183 


214 


244 


MAY 


245 


276 


304 


335 


365 


31 


61 


92 


123 


153 


184 


214 




JUNE 


214 


245 


273 


304 


334 


365 


30 


61 


92 


122 


153 


183 




JULY 


184 


215 


243 


274 


304 


335 


365 


31 


62 


92 


123 


153 




AUGUST . . . 


153 


184 


212 


243 


273 


304 


334 


365 


31 


61 


92 


122 


SEPTEMBER 


122 


153 


181 


212 


242 


273 


303 


334 


365 


30 


61 


91 


OCTOBER . . 


92 


123 


151 


182 


212 


243 


273 


304 


335 


365 


31 


61 


NOVEMBER. 


61 


92 


120 


151 


181 


212 


242 


273 


304 


334 


365 


30 


DECEMBER. 


31 


62 


90 


121 


151 


182 


212 


243 


274 


304 


335 


365 


Example of Use of Table: To find the number of days from 16th August to 27th February. 
Find August in the side column and February at the top ; the number at the intersection, 
viz., 184, is the number of days from 16th August to 16th February ; and 11 (the difference 
between 16 and 27), and the sum 195 is the number required. Similarly, the number from 
16th August to 5th February is 184 less 11, or 173. 



330 



TEEMS AND ABBREVIATIONS COMMONLY USED 
IN BUSINESS. 



A/c Account. 

C Currency. 

& A dollar. 

E. E Errors excepted. 

E. & 0. E. . .Errors and omissions 

excepted. 

P. 0. B Free on board (delivered 

on deck without expense to the 
ship). 

F. P. A Free of particular 

average. 

INST Present month. 

PKOX Next month. 

ULT Last month. 

D/D Days after date. 

M/D Months after date. 



D/S Days after sight. 

% Per cent. 

@ ^ lb At per pound. 

B/L Bill of lading. 

AD VALOREM . . According to value. 
AFFIDAVIT .... Statement on oath. 
AFFIRMATION . . Statement without an 
oath. 

AGIO The premium borne 

by a better sort of money above 
an inferior. 

ASSETS A term for property in 

contradistinction to liabilities. 

BANCO A continental term 

for bank money at Hamburg 
and other places. 



DEAD FREIGHT. The damage payable by one who engages to load a ship fully, 
and fails to do so. 

DEVIATION, in marine insurance, is that divergence from the voyage insured 
which releases the underwriter from his risk. 

DISCOUNT. An allowance made for payment of money before due. 

POLICY. The document containing the contract of insurance. A Valued Policy 
is when the interest insured is valued. An Open Policy is one in which 
the amount is left for subsequent proof. In an open policy where the 
value shipped does not equal the value insured, the difference is termed 
over insurance ; and the proportionable amount of premium returnable to 
the insurer is called a return for short interest. 

PRIMAGE. A small allowance for the shipmaster's care of goods, now generally 
included in the freight. 

PRO RATA. Payment in proportion to the various interests concerned. 

QUID PRO QUO. Giving one thing for another. 

RESPONDENTS. A contract of loan by which goods in a ship are hypothecated 
to the lender, as in bottomry. 

ULLAGE. The quantity a cask wants of being full. 



331 



PRINCIPAL ARTICLES OF THE CALENDAR, 
FOB THE YEAR 1911. 



Golden Number 12 

Solar Cycle 16 

Epaet 30 



Dominical Letter A 

Roman Indiction . . .9 



Year 6624 of the Julian Period. 

1915 from the Birth of Christ. 

2664 Foundation of Rome according to Varron. 

7419 of the World (Constantinopolitan account). 

7403 (Alexandrian account). 

5672 of the Jewish Era commences on September 23rd, 1911. 

1329 of the Mahommedan Era commences on January 2nd, 1911, and 

1330 on December 22nd, 1911. 

Ramadan (Month of Abstinence observed by the Turks) commences on 
August 26th, 1911. 



FIXED AND MOVABLE FESTIVALS, ANNIVERSARIES, ETC. 



Epiphany Jan. 6 

Septuagesima Sunday Feb. 12 

Quinquagesima Sunday .... 26 

Ash Wednesday Mar. 1 

First Sunday in Lent 5 

St. Patrick 17 

Lady Day 25 

Palm Sunday April 9 

Good Friday 14 

Easter Sunday 16 



Ascension Day May 25 

George V. born (1865) : June 3 

Pentecost Whit Sunday. ... ,, 4 

Trinity Sunday 11 

St. John Baptist Midsummer 

Day 24 

St.Michael Michaelmas Day Sept. 29 

St. Andrew 30 

Christmas Day (Monday) . . . .Dec. 25 



THE FOUR QUARTERS OF THE YEAR. 

H. M. 

Spring Quarter begins March 21st 5 54 afternoon. 

Summer June 22nd 1 35 afternoon. 

Autumn September 24th 4 18 morning. 

Winter December 22nd . . . 10 54 afternoon. 



332 



BANK HOLIDAYS. LAW SITTINGS. ECLIPSES. 



REGISTERS OF BIRTHS, MARRIAGES, AND DEATHS. 



These are now kept at Somerset House, and may be searched on payment of 
the fee of one shilling. If a certified copy of any entry be required, the charge 
for that, in addition to the shilling for the search, is two shillings and seven- 
pence, which includes a penny for stamp duty. The registers contain an entry 
of births, deaths, and marriages since 1st July, 1837. 



BANK HOLIDAYS, 1911. 
ENGLAND. 

Easter Monday April 17 

Whit Monday June 5 

First Monday in August August 7 

Boxing Day (Tuesday) December 26 



SCOTLAND. 

New Year January 2 

Good Friday April 14 

First Monday in May May 1 

First Monday in August August 7 

Boxing Day December 26 



LAW SITTINGS, 1911. 

Begin End 

Hilary Sittings January 11 April 12 

Easter April 26 June 2 

Trinity June 13 July 31 

Michael. Oct. 12 December 23 



ECLIPSES, 1911. 

In the year 1911 there will be two Eclipses of the Sun and two Penumbral 
Eclipses of the Moon: 

A Total Eclipse of the Sun, April 23th, invisible at Greenwich. 

A Penumbral Eclipse of the Moon, May 13th, partly visible at Greenwich. 

An Annular Eclipse of the Sun, October 22nd, invisible at Greenwich. 

A Penumbral Eclipse of the Moon, November 6th, partly visible at 
Greenwich. 



333 



CALENDAR FOR 1911. 


January. 


February. 


March. 


.$ 1 8 15 22 29 


* 


... 5 12 19 26 


... 5 12 19 26 


M 2 9 16 23 30 


M 


... 6 13 20 27 


M 


... 6 13 20 27 


Tb 


3 10 17 24 31 


Tb 


... 7 14 21 28 


Tb 


... 7 14 21 28 


W 


4 11 18 25 ... 


W 


1 8 15 22 ... 


W 


1 8 15 22 29 


Tb 


5 12 19 26 ... 


IB. 


2 9 16 23 ... 


Tb 


2 9 16 23 30 


F 


6 13 20 27 ... 


F 


3 10 17 24 ... 


F 


3 10 17 24 31 


S 


7 14 21 28 ... 


S 


4 11 18 25 ... 


S 


4 11 18 25 ... 


April. 


May. 


June. 


* 


... 2 9 16 23 30 


S 


... 7 14 21 28 


8 


... 4 11 18 25 


M 


... 3101724... 


M 


1 8 15 22 29 


M 


... 5 12 19 26 


Tb 


... 4111825... 


Tb 


2 9 16 23 30 


Tb 


... 6 13 20 27 


W 


... 5121926... 


W 


3 10 17 24 31 


W 


... 7 14 21 28 


Tb 


... 6 13 2027 ... 


Tb 


4 11 18 25 ... 


Tb 


1 8 15 22 29 


F 


... 7142128... 


F 


5 12 19 26 ... 


F 


2 9 16 23 30 


S 


1 8 15 22 29 ... 


S 


6 13 20 27 ... 


S 


3 10 17 24 ... 


July. 


August. 


Seplem ber. 


* 


... 2 9 16 23 30 


! ... 6 13 20 27 


3 


... 3 10 17 24 


M 


... 3 10 17 24 31 


M ... 7 14 21 28 


M 


... 4 11 18 25 


Tb ... 4 11 18 25 ... 


Tb 1 8 15 22 29 


Tb ... 5 12 19 26 


W ... 5 12 19 26 ... 


W 2 9 16 23 30 W ... 6 13 20 27 


IB. ... 6 13 2027 ... 


Ik 3 10 17 24 31 Ib ... 7 14 21 28 


F ... 7 14 21 28 ... 


F 4 11 18 25 ... 


F 


1 8 15 22 29 


S 1 8152229... 


S 5 12 19 26 ... 


S 


2 9 16 23 30 


October. 


November. December. 


* 


1 8 15 22 29 


... 5 12 19 26 


& ... 3 10172431 


M 


2 9 16 23 30 M ... 6 13 20 27 M ... 4 11 18 25 ... 


Tb 3 10 17 24 31 


Tb ... 7 14 21 28 Tb ... 5121326... 


W 


4 11 18 25 ... 


W 1 8 15 22 29 W ... 6132027... 


Tb 


5 12 19 26 ... 


Tb 2 9 16 23 30 Tb ... 7 14 21 28 ... 


F 


6 13 20 27 ... 


F 3 10 17 24 ... 


F 1 8152229... 


8 


7 14 21 28 ... 


S 4 11 18 25 ... 


8,2 9 1623 30 ... 



334 



CONTRIBUTIONS 



WHICH HAVE APPEARED IN THE CO-OPERATIVE WHOLESALE 
SOCIETIES' "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



Annual." Page. 



Acland, A. H. D. Education of Co-operators and 

Citizens 1885 420 

Acland, A. H. D. Secondary Education 1885 426 

Adams, The late Mr. John 1900 425 

Africa; Europe and England in, or the Develop- 1 ) 

ment of the Dark Continent. By H. DE B.I 1895 345 

GIBBINS, M.A., F.E.G.S ) 

African Developments, Recent. By J. HOWARD 

REED 1905 171 

Agriculture, Co-operation as Applied to. By Prof. 

JAMES LONG 1899 409 

Agriculture, Co-operation in its Application to. 

By G. HINES 1887 210 

Agriculture, Co-operative. By BOLTON KING 1885 187 

Agriculture, Co-operative, applied to Market Gar-] 

dening and Fruit Culture. By the Editor of I 1885 194 

The Agricultural Economist ) 

'Agriculture, Possibilities of British, under Free 

Trade. By JAMES LONG j 1905 265 

Aims and Ideals of the German Workers. By ED. 

BERNSTEIN .' 1907 225 

Alden, Percy, M.A., M.L.S.B. The Unemployed 

Problem 1904 163 

Alden, Percy, M. A. Labour Colonies 1906 175 

Alden, Percy, M. P. Child Life and Labour 1909 135 

American Immigration Laws. By EDWARD PORRITT 1894 171 

American Tariffs. By EDWARD PORRITT 1897 202 

American Shipbuilding. By EDWARD PORRITT .... 1902 221 
Anti-Co-operative Movement, the Private Traders'. 

By JAMES DEANS 1899 269 

Arnold, Arthur. The Land and the People 1887 184 

Articles Consumed by Co-operators, The Growth 

and Manufacture of 1885 146 

Art to Labour, The Relations of. By WM. MORRIS 1890 371 



335 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



Art, The Co-operative Movement in Eelation to 
Literature and. By A. E. FLETCHER 

Association v. Competition. By H. W. MACROSTY, 
B.A 

Australasia as a Contributor to the World's 
Supplies. By E. L. NASH 



Bailey, H. E. Advantages and Necessity of a 
Co-operative Wholesale Centre of Supply, as 
established in the Organisation of the English 
and Scottish Wholesale Societies 

Ballot, The 

Bate, John H. The Development of the Insurance 
Business as a Field for Co-operative Enterprise.. 

Belgium and the Methods of the Belgians in 
Applying Co-operative Principles and Practice. 
By JAMES JOHNSTON 

Belloc, Hilaire, M.P. The Place of a Peasantry in 
Modern Civilisation 

Bernstein, Ed. Aims and Ideals of the German 
Workers 

Billson, Alfred, M.P. Taxation of Land Values... 

Binney , The late Mr. George 

B. J., L. B. Co-operative Wholesale Societies and 
their Eelations to Eetail Co-operative Societies... 

B. J., L. B. Future Financial Development of the 
Co-operative Movement 

B. J., L. B. Possibilities of International Co-opera- 
tive Trade 

B. J., L. B. Eetail Co-operation and the Eelations 
between the Individual and the Store 

B.J., L. B. The Position of Co-operation in other 
Lands 

Blatchford, Eobert. Land Nationalisation 

Boot and Shoe Making : As it Was and As it Is. 
By AN OLD CRAFT 

Bourne, H. E. Fox. Natives under British Eule... 

Bradbury, Fred. The Woollen Industry, His- 
torically and Commercially Considered 

Branford, Victor V., M.A. Electricity : Past, 
Present, Future 



1 Annual." 

1911 
1900 
1902 

1889 



1910 

1907 
1899 
1906 

1896 
1899 
1898 
1896 

1901 
1898 

1889 
1904 

1900 
1896 



Page. 

199 
223 
301 

377 

232 
213 
295 

279 

225 
330 
347 

209 
166 
257 
199 

379 
241 

328 
239 

253 

253 



336 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 
Title of Article. 



" Annual." Page 



British Budget- Making. By L. G. CHIOZZA 

MONEY, M.P 1910 299 

British Colonial Policy, The Development of, During \ \ 

the Nineteenth and Twentieth Centuries. -By I 1908 242 
L. KNOWLES, Litt.D ) 

British Trade, The Course of. By GEO. HOWELL, 

F.S.S., M.P 1893 210 

British Trade, Industrial Conflicts and 1886 285 

Broadbent, Albert, F.S.S., F.E.H.S. Wheat 

Growing, Milling, and Baking 1904 285 

Brocklehurst, F., M.A. Eecent Democratic Legis- 
lation 1904 185 

Brown, The Late Mr. W. H 1908 312 

Budget and Taxation. By W. M. J. WILLIAMS .... 1902 139 

Budget- Making, British. By L. G. CHIOZZA 

MONEY, M.P 1910 299 

Burns, John, M.P. Eisks and Casualties of Labour. 1899 383 

Burt, T., M.P. Trade Unions and the Working 

Classes 1885 374 

Burton, F. G. Advantages of Co-operative over] 

Municipal and State Management in Produc- 1 1897 303 
tion and Distribution j i 

Business Life, Universities and. By Professor S. 

J. CHAPMAN 1905 149 

Callie, J. W. S. War Armaments of Europe 1898 324 

Campbell, D. The Scottish Co-operative Whole-] I 

sale Society Limited, and its Productive [ 1896 323 

Departments j 

Canada in 1898. By EDWARD PORRITT 1899 356 

Canada, The Awakening of. By A. E. FLETCHER..; 1904 263 
Can the Empire Feed its People ? By JAMES LONG. . 1893 595 
Capital, The World's Accumulation of. By T.j 

LLOYD ], 1893 507 

Capitalism and Democracy, The Conflict of. By 

PERCY EEDFERN .- 1910 191 

Carpenter, Edward. The Awakening of China ... 1907 177 
Casartelli, Eev. L. C., Ph.D., M.A. Commercial 

Geography 1889 191 

Casualties of Labour, Eisks and. By JOHN BURNS, 

M.P 1899 383 



337 



CONTBIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



"Annual." Page 



Cattle, Breeding and Feeding of Horses and. By 

D. JOHNSON 1888 347 

Chapman, W. W., F.S.S., M.E.A.S.E., &c. The: 

British Islands : Their Eesources in Live Stock. .1 1903 245 
Chapman, Prof . S. J. Universities and Business Life 1905 149 
Chapman, S. J., M.A., M.Com. Some Principles of 

Social Eeform 1909 229 

Charities and their Administration. By GEORGE 

HOWELL, F.S.S., M.P 1895 175 

Child Life and Labour. By PERCY ALDEN, M.P.... 1909 135 
China, Awakening of. By EDWARD CARPENTER ... 1907 177 
Christian Socialism, Modern, from 1848. By the 

Eev. J. GLASSE, M.A., D.D 1897 172 

Citizens, Education of Co-operators and. By A. 

H. D. ACLAND 1885 420 

Citizenship, Education in. By HENRY DYER, C.E., 

M.A., D.Sc 1894 286 

Citizenship, Geography and History for Economics 

and. By Professor PATRICK GEDDES 1895 485 

Civic Duties. By DAVID G. EITCHIE, M.A 1898 163 

Civil Service Stores 1887 247 

Civil Lists, Crown Lands and. By W.M.THOMPSON 1902 316 

Clay, the late Joseph 1902 356 

Coal and Coal Mining. By D. M. STEVENSON and 

W. E. GARRETT FISHER, M.A 1897 450 

Coates, Albert. The Great Social Awakening of 

the Ottoman Empire 1910 243 

Cocoa, Tea, Coffee, and. By J. E. JACKSON, A.L.S. 

Illustrated by J. ALLEN 1893 339 

Collier's Charter, The : The Eight Hours Day and 

what it means. By F. H. EOSE 1909 269 

Colonial Empire and Emigration, Our 1885 243 

Colonial Policy, The Development of British, \ 

during the Nineteenth and Twentieth Cen- 1 1908 242 

turies. By L. KNOWLES, Litt.D j 

Colonies Adapted for Permanent Homes 1885 259 

Colonies Adapted for Temporary Eesidence only ... 1885 322 

Colonies, Labour. By PERCY ALDEN 1906 175 

Commerce and Trade, Fluctuations in. By GEO. 

HOWELL, F.S.S., M.P ; 1890 161 

Commercial Geography. By Eev. L. C. CASARTELLI, 

Ph.D., M.A 1889 191 



23 



338 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



' Annual." 



Commercial and Industrial History, Sketches from. 

By H. DE B. GIBBINS, M.A 1892 

Common Lands, The Enclosure of 1885 

Commons, Lords' and, in Legislation, Specially as 

regards Finance. By W. M. J. WILLIAMS 1911 

Communities, Ideal. By W. C. J 1886 

Company Frauds and Parliamentary Inactivity. 

By J. G. SWIFT MACNEILL, Q.C., M.P 1900 

Competition, Foreign, and its Influence on Home 

Industries. By J. A. HOBSON 1899 

Competition, Foreign, in the East. By HOLT S. 

HALLETT, C.E -... 1893 

Condition of Labour, The. By G. H. WOOD,| 

F.S.S 1902 

Conciliation Boards, Wages and. By W. BEES 

JEFFREYS 1903 

Constitution, The English : Its Origin and Growth. 

By H. DUNCKLEY, M.A., LL.D 1891 

Co-operation: An Alternative to Socialism. Byj 

FREDERICK EOCKELL j 1909 

Co-operation and Education. By Eev. T. G. 

DAVIES. | 1888 

Co-operation and the Poor. By J. C. GRAY 1902 

Co-operation in its Application to Agriculture. By 

G. HINES 1887 

Co-operation in other Lands. By H. W. WOLFF... 1903 
Co-operation in other Lands, The Position of. By 

B. J., L.B 1901 

Co-operation in Italy. By BOLTON KING 1902 

Co-operation as Applied to Agriculture. By JAMES 

LONG 1899 

Co-operation, Eminent Men on 1887 

Co-operation: Its Spread and Power. By T. 

SWANN : 1888 

Co-operation in its Eelation to other Forms of Col- 
lectivism. By A. E. FLETCHER j 1899 

Co-operation, Productive : Its Principles and 

Methods. By H. W. MACROSTY, B.A 1903 

Co-operation, Eetail, and the Eelations between 

the Individual and the Store. By B. J., L. B. ... 1896 

Co-operation, Valuable Opinions on i 1888 

Co-operation v. Socialism. By Prof. P. GEDDES ... 1888 



339 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



"Annual." Page. 



Co-operation, Some Aspects of Continental and 
Colonial. By the Eev. T. G. GARDINER 

Co-operation, Socialism and. By H. SNELL 

Co-operation and Currency Keform. By MICHAEL 
FLURSCHEIM 

Co-operation in Denmark, more particularly Co- 
operative Agriculture. By ERIK GIVSKOV 

Co-operation of Consumers. By T. TWEDDELL, 
J.P 

Co-operative Agriculture. By BOLTON KING 

Co-operative Agriculture Applied to Market Gar- 
dening and Fruit Culture. By the Editor of 
The Agricultural Economist 

Co-operative Movement, Anti-, Private Traders'. 
By JAMES DEANS 

Co-operative Enterprise, The Development of the) 
Insurance Business as a Field for. By JOHN } 
H. BATE j 

Co-operative Efforts, Early 

Co-operative Movement, Future Financial Develop- 
ment of. By B. J., L.B 

Co-operative Movement in Relation to Literature 
and Art, The. By A. E. FLETCHER j 

Co-operative Societies, Law Cases Affecting. By] 
HENRY HARWOOD 

Co-operative, The Advantages of, over Municipal' 
and State Management in Production and Dis- - 
tribution. By F. G. BURTON 

Co-operative Principles and Practice, Belgium and] 
the Methods of the Belgians in Applying. By I 
JAMES JOHNSTON ) 

Co-operative Production. By H. SLATTER, J.P. ... 

Co-operative Trade, The Possibilities of Inter- 
national. By B. J., L. B 

Co-operative Wholesale Centre of Supply, The\ 
Advantages and Necessity of a, as Established [ 
in the Organisation of the English and Scottish j 
Wholesale Societies. By H. R. BAILEY j 

Co-operative Wholesale Societies, The, and their) 
Relations to the Retail Co-operative Societies. [ 
By B.J., L.B J 

Co-operative Wholesale Societies' Tea Estates 



1897 
1906 

1898 
1905 

1908 
1885 

1885 

1899 
1908 
1886 
1899 
1911 
1895 
1897 

1908 
1886 
1898 

1889 



499 
149 

210 
241 

135 

187 

194 

269 
213 
86 
166 
199 
530 
303 

295 
188 
257 

377 

209 
359 



340 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



"Annual." Page. 



Co-operative Wholesale Society, The Productive 

Departments of the 1892 430 

Co-operative Wholesale Society, Progress and Pre- 
sent Position of the 1899 445 

Co-operative Wholesale Society, The Scottish, 
and its Productive Departments. By DAVID 
CAMPBELL 1896 323 

Co-operative Societies, The System of Credit as 

practised by. By J. C. GRAY 1889 344 

Co-operators, Education of, and Citizens. By A. 

H. D. ACLAND 1885 420 

Co-operators, The Growth and Manufacture of 

Articles Consumed by 1885 146 

Cotton Industry, Past, Present, and Prospective, A 

Sketch of British. By J. C. FIELDING | 1887 313 

Cotton Kingdom, The New. By EDWARD PORRITT 1895 241 

Cotton, Empire-Grown. By EDMUND D. MOREL... | 1904 145 

Cotton Mill Towns of New England. By EDWARD 
PORRITT 1900 195 

Cotton Growing Within the British Empire. By 

J. HOWARD EEED, F.E.G.S j 1911 151 

Cows' Milk, On the Production of, and the Dis-] 

eases Caused by its Use. By J. NIVEN, M.A., I 1897 282 
M.B. (Cantab.) j 

Creameries, Irish. By W. L. STOKES 1897 419 

Credit as practised by Co-operative Societies. By 
J. C. GRAY 1889 344 

Crown Lands and Civil Lists. By W. M. 
THOMPSON 1902 316 

Culture. By E. D. ROBERTS 1885 424 

Currency Eeform and Co-operation. By MICHAEL 

FLURSCHEIM 1898 210 

Dairy Farming in Sweden 1888 277 

Dairy Produce, Our Trade in. By JAS. LONG 1892 360 

Davies, Eev. T. G. Co-operation and Education... 1888 308 
Deans, James. Private Traders' Anti-Co-operative 

Movement 1899 269 

Democracy and Foreign Policy. By J. EAMSAY 

MACDONALD, M.P 1907 157 



341 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



"Annual." 1 Page. 



Democracy, The Conflict of Capitalism and. Byi 

PERCY REDFERN j 191C 191 

Democratic Legislation, Recent. By F. BROCKLE- 

HURST, M.A 1904 185 

Denmark, Co-operation in, more particularly Co- 
operative Agriculture. By ERIK GIVSKOV 1905 241 

Depopulation, Rural: Its Cause and Cure. By A. 

E. FLETCHER 1906 129 

Destitution, A National Crusade Against. By 

SIDNEY and BEATRICE WEBB 1910 143 

Distribution, The Advantages of Co-operative over] 

Municipal and State Management in Produc- L 1897 303 

tion and. By F. G. BURTON ) 

Distributive Co-operation, One Outcome of ' 1886 194 

Domestic Economy of the British Home. By; 

MARGARET Me. MILLAN ! 1907 256 

Dunckley, Henry, M.A., LL.D. The English Con-j 

stitution : Its Origin and Growth 1891 129 

Dunckley, Henry, M.A., LL.D. The South Sea 

Bubble I 1892 243 

Dunckley, Henry, M.A., LL.D. Military and Naval 

Forces of the World and their Cost 1893 427 

Dunckley, Henry, M. A., LL.D. Stock Exchanges:! 

Their Origin and History 1893 171 

Dunckley, Henry, M.A., LL.D. History and] 

Effects of the Privileged Classes in Civilised I 1894 262 

Communities ) I 

Dunckley, Henry, M.A., LL.D. Would the) 

Nationalisation of Railways be of Advantages 1895 203 

to the Country ? ) 

Dyer, Henry, C.E., M.A., D.Sc. Influence of] 

Modern Industry on Social and Economic [ 1892 145 

Conditions ' 

Dyer, Henry, C.E., M.A., D.Sc. Education in 

Citizenship 1894 286 

Dyer, Henry, C.E., M.A., D.Sc. Some Lessons 

from Japan 1908 146 

Eastern Markets, Development of. By HOLT S. 

HALLETT, C.E 1890 308 



342 

CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



' Annual." 



land, A Survey of Working-class. By ALBERT I 



Page. 



Economics and Citizenship, Geography and History 

for. By Professor PATRICK GEDDES 1895 485 

Economic Conditions, Influence of Modern Industry 

on Social and. By H. DYER, C.E., M.A., D.Sc... 1892 145 
Education in Citizenship. By HENRY DYER, C.E., 

M.A., D.Sc 1894 286 

Education in England and Wales in 1902. By 

Dr. MACNAMARA, M.P 1903 139 

Education of Co-operators and Citizens. By A. H.| 

D. ACLAND 1885 420 

Education, Co-operation and. By Eev. T. G. 

DAVIES 1888 308 

Education, Higher. By F. STORR i 1885 437 

Education of the People, The. By Eev. J. HIRST 

HOLLOWELL 1892 319 

Education, Primary, in England. By Dr. J. WATTS 1885 393 
Education, The Eoyal Commission on. By H. 

SLATTER, J.P 1889 334 

Education, Secondary. By A. H. D. ACLAND 1885 426 

Education, Needs of Secondary. By H. DE B. 

GIBBINS, M.A 1900 143 

Education, Statistics of Expenditure of Public 

Money on 1885 443 

Education, Technical, at Home and Abroad. 

. By Eev. J. HIRST HOLLOWELL 1894 439 

Education : The Problem To-day. By MARGARET 

MC.MILLAN 1904 313 

Educational Movements in England and Scot-) i 



1906 259 



MANSBRIDGE ) 

Edwards, Joseph, The Fraudulent Eelations oh 

Land and Taxation : Their Besponsibility for the 1 1 \q-\-\ 91 q 

Long-continued Existence 1 of Eadically Unjust { 

Social Conditions ) 

Egypt under Lord Cromer. By J. HOWARD EEED 1909 204 
Eight Hours Day, The, and what it means, The 

Collier's Charter. By F. H. EOSE 1909 269 

Electricity : Light and Power. By M. HOLROYD 

SMITH, M.I.M.E., M.S.T.E. and E., &c 1889 204 

Electricity : Past, Present, Future. By VICTOR V. 

BRANFORD M.A 1896 253 

Emigration, The Advantages of. ByG. J.HOLYOAKE 1885 245 



343 



CONTKIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



' Annual." 



Page. 



Emigration Our Colonial Empire and 1885 243 

Empire, Can the, Feed its People ? By Professor 
JAMES LONG 1893 595 

England, Land Tenure in. By Professor J. E. 

THOROLD EOGEBS 1889 167 

English Constitution, The : Its Origin and Growth. 

By H. DUNCKLEY, M.A., LL.D 1891 129 

English Industry up to the Beginning of the) 

Present Century, A Short Outline of the I 1890 273 
Growth of. By H. DE B. GIBBINS, B.A ) 

English Labour, A Century-and-a-half of. By Pro- 
fessor J. E. THOROLD EOGEKS, M.P. 1885 327 

Englishmen in the World of Labour. By B. J., 

L. B 1887 270 

Europe and England in Africa ; or the Development) 

of the Dark Continent. By H. DE B. GIBBINS, f 1895 345 
M.A., F.E.G.S j 

Evans, Sparke, J.P. Leather 1889 322 

Everett, E. L., M.P. Old Age Pensions 1893 464 

Evolution and Work of the Scots Parliament, The. 

By WILLIAM WALLACE, M.A 1897 331 

Expenditure and Taxation of the United Kingdom, 

1876-1900, The. By W. M. J. WILLIAMS 1901 345 

Factory Legislation in the United States. By 

EDWARD PORRITT ..; 1896 180 

Factories, Sweating in Indian, and Workshops. 

By HOLT S. HALLETT, C.E. . 1891 199 

Fibre Supply, The World's. By J. E. JACKSON, 

A.L.S 1897 228 

Fielding, J. C. British Cotton Industry ; Past, 

Present, and Prospective, A Sketch of 1887 313 

Fisher, W. E. Garrett, M.A. Coal and Coal 

Mining 1897 450 

Fishing Industries of the United Kingdom. By 

CHAS. E. FRYER j 1893 561 

Fletcher, A. E. Co-operation in its Eolation to! 

other Forms of Collectivism 1899 224 

Fletcher, A. E. The Utilisation of Waste Lands... 1901 211 
Fletcher, A. E. The Awakening of Canada ; 1904 263 



344 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



' Annual.' 



Page. 



Fletcher, A. E. Eural Depopulation: Its Cause 

and Cure 1906 129 

Fletcher, A. E. The Co-operative Movement in 

Relation to Literature and Art 1911 199 

Flour, Wheat 1888 332 

Fliirscheim, Michael. Currency Eeform and Co- 
operation 1898 210 

Food of the People, The. By T. OLIVER, M.A., 

M.D., F.K.C.P 1896 147 

Food Products, New, with Suggestions on the\ 

Introduction and Cultivation in Britain or the 

British Colonies of New and Little Known I 1895 279 

Fruits and Vegetables. By J. E. JACKSON, A.L.S. I 

Illustrated by J. ALLEN J 

Foreign Trade, The Eelative Values of our Home 

and our. By T. LLOYD 1895 312 

Foreign Competition in the East. By HOLT S. 

HALLETT, C.E 1893 371 

Foreign Competition and Its Influence on Home 

Industries. By J. A. HOBSON 1899 197 

Freedom, Popular, The Birth of, in England. By 

W. C. J ! 1886 250 

Free Trade, Possibilities of British Agriculture 

under. By JAMES LONG 1905 265 

French and German Socialism. By LAURENCE 

GRONLUND 1886 138 

Fruit Culture, Co-operative Agriculture applied to) 

Market Gardening, &c. By the Editor of The \ ' 1885 194 

Agricultural Economist ) 

Fruit-Growing Industry, Our. By G. T. TURNER. 1889 366 
Fryer, Charles E. Fishing Industries of the United 

Kingdom 1893 561 

Furniture Woods, with Suggestions for the Intro-] 

duction of New Kinds. By J. E. JACKSON, [ 1894 349 

A.L.S. lUustrated by J. ALLEN 

Gardiner, Eev. T. G. Some Aspects of Continental 

and Colonial Co-operation 1897 499 

Geddes, Prof. Patrick. Co-operation v. Socialism... 1888 285 
Geddes, Prof. Patrick. Geography and History for 

Economics and Citizenship '. 1895 485 



345 



CONTEIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



'Annual." 



Geography, Commercial. By Rev. L. C. CASAR- 

TELLI, Ph.D., M.A 1889 

Geography and History for Economics and Citizen- 
ship. By Professor PATRICK GEDDES 1895 

German Socialism, French and. By LAURENCE] 

GRONLUND j 1886 

German Workers, Aims and Ideals of. By ED.| 

BERNSTEIN i 1907 

Gibbins, H. de B., M.A. A Short Outline of the] 

Growth of English Industry up to the Beginning I 1890 

of the Present Century j 

Gibbins, H. de B., M.A. Sketches from Commercial 

and Industrial History 1892 

Gibbins, H. de B., M.A. The Needs of Secondary 

Education 1900 

Givskov, Erik. Co-operation in Denmark, more 

particularly Co-operative Agriculture 1905 

Givskov, Erik. Home Industries and Small 

Farming 1906 

Givskov, Erik. Parisian Market Gardening ] 1910 

Glasgow, The Rise and Progress of Industries of. 

By ROBERT LEGGATT 1891 

Glasse, Rev. J., M.A., D.D. Modern Christian 

Socialism from 1848 1897 

Glover, T. R. Insurance, and what is worth] 

knowing about it 1888 

Gold Fields of South Africa, The. By J. HOWARD 

REED 1907 

Goodey, the late Mr. J. F 1911 

Government, Local, and Taxation. By GEORGE 

HOWELL, F.S.S 1897 

Grain Trade, The Position of the World's. By G. 

T.TURNER 1888 

Gray, J. C. The System of Credit as practised by 

Co-operative Societies 1889 

Gray J. C. Co-operation and the Poor 1902 

Green, J. E., F.I.C., F.C.S. Soap 1891 

Grey, Sir E. Payment of Members of Parliament 1892 
Gronlund, Laurence. Social Experiments in United 

States 1886 

Gronlund, Laurence. Socialism, French and 

German . 1886 



346 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



' Annual." 



Gums, Eesins, Balsams, and Rubbers. By J. R. 
JACKSON. Illustrated by J. ALLEN 1899 



Hallett, Holt S., C.E. India and its Neighbours... 

Hallett, Holt S., C.E. Development of Eastern 
Markets 

Hallett, Holt S., C.E. Sweating in Indian Factories 
and Workshops , 

Hallett, Holt S., C.E. Foreign Competition in the 
East 

Hallett, Holt S., C.E. Indian Taxation : Ancient 
and Modern 

Hardie, J. Keir, M.P. Towards Municipal Socialism) 

Hardie, J. Keir, M.P. The Perils of Property 

Harvey, J. W. Inland Navigation j 

Harwood, Henry. Law Cases Affecting Co- 
operative Societies 

Health and Long Life, Sanitation. By H. 
PITMAN 

Hewins, W. A. S. The National Debt: Its Origin, 1 ) 
Growth, and the Methods which have been j- 
Adopted from time to time for its Reduction ...j 

Hibbert, The late Emanuel 

Hines, G. Twelve Years of School Work in 
Ipswich 

Hines, G. Co-operation in its Application to 
Agriculture 

History of Milling. By R. WITHERINGTON 

History of the Travelling Tax. By G. J. HOLYOAKE, 

History, Geography and, for Economics and Citizen-! 
ship. By Professor PATRICK GEDDES 

Hobson, J. A. The Problem of the Unemployed... 

Hobson, J.A. Foreign Competition and its Effects 
on Home Industries 

Hobson, J. A. The Industrial Future of South 
Africa 

Hobson, J. A. Ruskin and Working-class Move- 
ments 

Hollowell, Rev. J. Hirst. The Education of the 
People 



1895 
1890 
1891 
1893 

1897 
1901 
1906 

1888 

1895 
1896 
1889 
1896 

1885 

1887 
1887 
1901 

1895 
1896 

1899 
1901 
1905 
1892 



Page. 



297 

378 
308 
199 
371 

254 
289 
299 
127 

530 

374 
227 
416 
411 

210 
304 
231 

485 
351 

197 
269 
199 
319 



347 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 191 1. 



Title of Article. 



'Annual." 



Hollowell, Eev. J. Hirst. Technical Education at 

Home and Abroad 1894 

Hollowell, Eev. J. Hirst. School System of the 

United States 1902 

Holyoake, G. J. The Advantages of Emigration...' 1885 
Holyoake, G. J. History of the Travelling Tax ..J 1901 
Home and Our Foreign Trade, The Eelative Values 

of our. By T. LLOYD 1895 

Home Industries and Small Farming. By ERIK 

GIVSKOV 1906 

Horses and Cattle, Breeding and Feeding of. By; 

D. JOHNSON 1888 

Hosiery Trade, The. By ANTHONY MUNDELLA... 1893 

Housing of the Working Classes 1886 

Housing Problem in the Towns, The. By C. M. 

KNOWLES 1901 

Howell, George, F.S.S.,M.P. Trade Unions : Their! 

Origin, Eise, Progress, and Work 1885 

Howell, George, F.S.S., M.P. Great Strikes : Their i 

Origin, Cost, and Eesults 1889 

Howell, George, F.S.S., M.P. Fluctuations in 

Commerce and Trade 1890 

Howell, George, F.S.S., M.P. Pauperism: Its 

Nature and Extent, its Causes and Eemedies . . . 1890 
Howell, George, F.S.S., M.P. Industrial London. 1891 
Howell, George, F.S.S., M.P. Eich Eicher andj 

the Poor Poorer : An Essay on the Distribution I 1892 

of Wealth ) 

Howell, George, F.S.S., M.P. The Course of 

British Trade 

Howell, George, F.S.S., M.P. A Century of In- 
dustrial and Social Legislation 

Howell, George, F.S.S., M.P. Charities and their 

Administration 

Howell, George, F.S.S., M.P. Taxation : How 

Eaised and how Expended 

Howell, George, F.S.S., M.P. Local Government 

and Taxation .' 

Howell, George. The Taff Vale Case : Its History, 

its Gravity, and its Lessons 

Hughes, Spencer Leigh. Westminster; or, Parlia- 
ment and its Work 



Page. 

439 

279 
245 
231 

312 

237 

347 
479 
203 

309 
352 
266 
161 

187 
163 

191 

210 
198 
175 
232 
395 
123 
160 



348 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



' Annual.' 



Hughes, Thos., Q.C. Eugby Tennessee 

Hughes, the late Judge 1897 

Ideal Communities. By W. C. J 1886 

Income Tax, Keform of the. By W. M. J. WILLIAMS 1908 
India and its Neighbours. By HOLT S. HALLETT, 

C.E 1895 

Indian Factories and Workshops, Sweating in. By 

HOLT S. HALLETT, C.E 1891 

Indian Famine and its Lessons, The. By VAUGHAN 

NASH I 1901 

Indian Taxation, Ancient and Modern. By HOLT! 

S. HALLETT, C.E 1897 

Industrial Conditions at Home and Abroad. Byi 

J. M. KNIGHT, F.S.S ! 1906 

Industrial Conflicts and British Trade ! 1886 

Industrial Future of South Africa, The. By J. A. 

HOBSON 1901 

Industrial History, Sketches from Commercial. By 

H. DE B. GIBBINS, M.A 1892 

Industrial Progress, The Eecent History of. By 

E. S. WATSON 1891 

Industrial and Provident Societies : The Legislation 

Eelating thereto. By E. V. NEALE 1887 

Industrial Evolution, The Continued : Its Bearing 

on the Labour Question. By J. M. KNIGHT 1907 

Industrial London. By GEO. HOWELL, F.S.S., 

M.P.. 1891 

Industrial and Social Legislation, A Century of. 

By GEORGE HOWELL, F.S.S., M.P 1894 

Industrial Mortality, Some Aspects of. ByVAUGHANl 

NASH 1894 

Industries of Glasgow, The Eise and Progress of.l 

By EGBERT LEGGATT 1891 

Industries, Fishing, of the United Kingdom. By 

CHARLES E. FRYER 1893 

Industries, Home, and Small Farming. By ERIK 

GIVSKOV 1906 

Industry, English, up to the beginning of the) 

Present Century, A Short Outline of the Growth I 1890 

of. By H. DE B. GIBBINS, M.A j 



CONTBIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



' Annual.' 



Industries, Foreign Competition and its Influence 

on Home. By J. A. HOBSON 1899 

Influence of Modern Industry on Social and] 

Economic Conditions. By H. DYER, GJB.,1 1892 

M.A., D.Sc ) 

Influence of the- Production of the Precious Metals) 

on Industry and Trade, The. By Professor J. L i 1895 456 

S. NICHOLSON, M.A., D.Sc j 

Influence of the Land Laws upon the Prosperity 

of the People. By Professor JAMES LONG 1895 

Inland Navigation. By J. W. HARVEY 1888 

Insurance, and what is worth knowing about it. 

By T. E. GLOVER 1888 

Insurance Business, The Development of the,] 

as a Field for Co-operative Enterprise. By I 1908 

JOHN H. BATE J 

International Co-operative Trade, The Possibilities 

of. By B. J., L. B 1898 257 

Irish Creameries. By W. L. STOKES 1897 419 

Irlam Soap Works 1896 388 

Irving, The late Mr. Eobert 1905 341 

Italy, Co-operation in. By BOLTON KING 1902 165 



Jackson, J. R., A.L.S. Tea, Coffee, and Cocoa ... 
Jackson, J. R., A.L.S. Furniture Woods, with 

Suggestions for the Introduction of New Kinds. 
Jackson, J. R., A.L.S. New Food Products, with 

Suggestions on the Introduction and Cultivation 

in Britain or the British Colonies of New and 

Little Known Fruits and Vegetables 

Jackson, J. R., A.L.S. The World's Fibre Supply. 
Jackson, J. R., A.L.S. Tobacco, its History, 

Culture, and Uses 

Jackson, J. R., A.L.S. Gums, Resins, &c 

Jackson, J. R., A.L.S. Sugar, Botanically and 

Commercially Considered 

Jackson, J. R., A.L.S. Rice, Sago, and Tapioca: 

Commercially and Botanically Considered 

Japan, Some Lessons from. By HENRY DYER. 

C.E., MA, D.Sc 



1893 
1894 

1895 

1897 

1898 
1899 

1900 
1901 
1908 



350 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



; Annual.' 



Page. 



Jeffreys, W. Bees. Wages and Conciliation Boards 1903 291 
Johnson, D. Breeding and Feeding of Horses and 

Cattle 1888 347 

Johnston, James. Belgium and the Methods of the \ 

Belgians in Applying Co-operative Principles I 1908 295 
and Practice j 

King, Bolton. Co-operative Agriculture 1885 187 

King, Bolton. Co-operation in Italy 1902 165 

Knight, J. M., F.S.S. Eailway Eates and Charges 1900 357 
Knight, J. M., F.S.S. The Growth and Incidence 

of Municipal Expenditure 1905 285 

Knight, J. M., F.S.S. Industrial Conditions at 

Home and Abroad 1906 307 

Knight, J. M., 'F.S.S. The Continued Industrial 

Evolution: Its Bearing on the Labour Question.. 1907 276 
Knowles, C. M. The Housing Problem in the Towns 1901 309 
Knowles, L., Litt.D. The Development of \ \ 

British Colonial Policy during the Nineteenth I 1908 242 

and Twentieth Centuries j 

Kropotkin, P. What Man can Obtain from the Land 1897 358 

Labour Colonies. By PERCY ALDEN 1906 175 

Labour, Eelations of Art to. By WM. MORRIS 1890 371 

Labour Statistics, Articles from Bureau of 1886 218 

Labour, Eisks and Casualties of. By JOHN BURNS, 

M.P 1899 383 

Labour, Condition of. By GEORGE H. WOOD, F.S.S. 1902 247 
Land Laws, Influence of the, upon the Prosperity 

of the People. By Professor JAMES LONG 1895 422 

Land and the People, The. By ARTHUR ARNOLD... 1887 184 
Land and Taxation, The Fraudulent Eelations of :\ 

Their Eesponsibility for the Long-continued' 1Q11 
Existence of Eadically Unjust Social Conditions. I" j 

By JOSEPH EDWARDS ) 

Land Nationalisation. By A. J. OGILVY 1890 131 

Land Nationalisation. By EGBERT BLATCHFORD... 1898 241 

Land Settlement for Workmen. By JAMES LONG.. 1903 321 



351 



CONTEIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



'Annual." 



Land Tenure in England. By Professor J. E. 

THOKOLD EOGERS 1889 167 

Land, What Man can Obtain from the. By P. 

KROPOTKIN I 1897 358 

Land Values, Taxation of. By A. BILLSON i 1899 330 

Lands, The Enclosure of Common 1885 461 

Laurie, Professor S. S. The University and the 

People, and the University of the Future 1894 380 

Law Cases Affecting Co-operative Societies. By 

HENRY HARWOOD 1895 530 

Law, The History of the Poor. By GRAHAM 

WALLAS i 1894 262 

Leather. By SPARSE EVANS, J.P 1889 322 

Leggatt, Eobert. The Eise and Progress of thej 

Industries of Glasgow j 1891 347 

Legislation, Factory, in the United States. By! 

EDWARD PORRITT 1896 180 

Legislation, Industrial and Provident Societies. 

ByE. V. NEALE 1887 344 

Legislation, A Century of Industrial and Social. 

By G. HOWELL, F.S.S., M.P 1894 198 

Legislation, For Direct. By A. M. THOMPSON 1900 311 

Legislation, Eecent Democratic. By F. BROCKLE- 

HURST, M.A 1904 185 

Live Stock, The British Islands : Their Eesources 

in. By W. W. CHAPMAN, F.S.S., M.E.A.S.E., &c. 1903 245 
Lloyd, T. The World's Accumulation of Capital . . 1893 507 
Lloyd, T. The Eelative Values of our Home and 

our Foreign Trade 1895 312 

Local Government and Taxation. By GEORGE! 

HOWELL, F.S.S., M.P 1897 395 

London, Industrial. By GEO. HOWELL, F.S.S., M.P. 1891 163 
London School Board. By the Hon. E. LYULPH 

STANLEY, M.P 1885 404 

Long, Professor James. The Sources of our Meat 

Supply 1891 380 

Long, Professor James. Can the Empire Feed its 

People? 1893 595 

Long, Professor James. Soil, and What it will 

Grow 1894 397 

Long, Professor James. Influence of the Land 

Laws upon the Prosperity of the People I 1895 422 



352 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



"Annual.' 



Page. 



Long, Professor James. Co-operation as Applied 

to Agriculture 1899 409 

Long, Professor James. Land Settlement for 

Workmen 1903 321 

Long, Professor James. Possibilities of British 

Agriculture under Free Trade 1905 265 

Long, Professor James. The English Village : 

What it is, and what it ought to be 1907 203 

Long Life, Sanitation, Health, and. By H. PITMAN. 1896 374 
Lords and Commons in Legislation, Specially as 

regards Finance. By W. M. J. WILLIAMS 1911 177 

Lownds, The late James 1896 415 

Macdonald* J. Eamsay, M.P. democracy and 

Foreign Policy 1907 157 

Machinery and Industry, The Possibilities of, and] 

Some of their Probable Eesults on Social and I 1893 301 

Economic Conditions ) 

Machinery, Shoe: Its Effects on Wages and Cost 

of Production. By AN OLD CRAFT 1890 383 

Macnamara, Dr., M.P. Education in England and 

Wales in 1902 1903 139 

Macneill, J. G. Swift, Q.C., M.P. Company Frauds 

and Parliamentary Inactivity 1900 169 

Macrosty, H. W., B.A. Association i>. Competition 1900 223 
Macrosty, H. W., B.A. Productive Co-operation : 

Its Principles and Methods i 1903 161 

Manchester School Board. By HENRY SLATTER, 

J.P 1885 405 

Manchester Ship Canal, An Account of the Origin 

and Development of the 1889 389 

Mansbridge, Albert. From Primary School to 

University 1909 297 

Mansbridge, Albert. A Survey of Working-class) 

.Educational Movements in England and Scot-[ 1906 259 

land ) 

Market Gardening, Parisian. By ERIK GIVSKOV... 1910 219 
Marshall, Alfred. Theories and Facts About 

Wages ! 1885 379 

Massingham, H. W. The Press and its Message... 1907 169 



353 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



"Annual." 



Page. 



Maxwell, Wm., J.P. The late John Thomas White- 
head Mitchell, J.P 1896 392 

Maxwell, J. S. Tramways and Municipalisation... 1902 185 

Mc.Millan, Margaret. Education: The Problem 

To-day 1904 313 

Mc.Millan, Margaret. Domestic Economy of the 

British Home r 1907 256 

Meat Supply, The Sources of Our. By Professor! 

JAMES LONG ; 1891 380 

Melbourne and its District. By W. NUTTALL 1888 194 

Members of Parliament, Payment of. By Sir E.j 

GREY 1892 345 

Members of Parliament, Payment of : A Historical 

Note. By A. H. WORTHINGTON 1893 555 

Merchant Shipping Bill, The 1885 239 

Merchant Shipping, Sketch of the Eise and Pro- 
gress of 1885. 198 

Military and Naval Forces of the World and their 

Cost. By H. DUNCKLEY, M. A., LL.D 1893 427 

Milling, History of. By R. WITHERINGTON 1887 304 

Mining Royalties. By Professor J. E. C. 

MUNRO 1891 269 

Mitchell, J.P., the late John Thomas Whitehead. 

By WM. MAXWELL, J.P 1896 392 

Modern Christian Socialism from 1848. By the 

Rev. J. GLASSE, M.A., D.D 1897 172 

Money. By Professor J. S. NICHOLSON 1887 137 

Money, L. G. Chiozza, M.P. Railways and the 

Nation 1909 249 

Money, L. G. Chiozza, M. P. Sweating: Its Cause 

and Cure 1908 270 

Money, L. G. Chiozza, M.P. British Budget- 
Making 1910 299 

Morel, Edmund D. Empire-Grown Cotton 1904 145 

Mortality, Some Aspects of Industrial. By 

VAUGHAN NASH 1894 314 

Morris, Wm. Relations of Art to Labour 1890 371 

Movements and Reforms of the Nineteenth Century,! 

Social. By G. H. WOOD, F.S.S 1903 193 

Mundella, Anthony. The Hosiery Trade 1893 479 

Municipal Socialism, Some Facts and Considera- 
tions about. By SYDNEY WEBB, LL.B 1896 286 



24 



354 



CONTRIBUTIONS TO THE "ANNUAL" FKOM 1885 TO 1911. 



Title of Article. 



"Annual." 



Page. 



Municipal Socialism, Towards. By J. KEIK 

HARDIE, M.P 1901 289 

Municipal and State Management in Production ") 

and Distribution, The Advantages of Co-opera- L 1897 303 
tive over. By F. G. BURTON j 

Municipalisation, Tramways and. By J. SHAW 

MAXWELL ...'. 1902 185 

Municipal Expenditure, the Growth and Incidence 

of. By J. MARTIN KNIGHT, F.S.S 1905 285 

Munro, J. E. C. Mining Eoyalties 1891 269 

Murphy, W. S. Eobert Owen as a Social 

Eeformer 1903 111 

Nash, Vaughan. Some Aspects of Industrial Mor- 
tality 1894 

Nash, Vaughan. The Indian Famine and its 

Lessons 1901 

Nash, E. L. Australasia as a Contributor to the 

World's Supplies 1902 

Nation, Eailways and the. By L. G. CHIOZZA 

MONEY, M.P 1909 

Nation, The Eailways for the. By G. H. PERRIS, 

F.S.S 1898 

National Debt, The : Its Origin, Growth, and the \ 

Methods which have been Adopted from time to [ 1889 
time for its Seduction. By W. A. S. HEWINS...J 

National Expenditure Accounts and Audits. By 

W. E. SNELL 1888 315 

Nationalisation, Land. By A. J. OGILVY 1890 13] 

Nationalisation, Land. By EGBERT BLATCHFORD. 1898 241 

Nationalisation, Would the, of Eailways be of] 

Advantage to the Country? By H. DUNCKLEY, I 1895 203 
M.A., LL.D ) 

Natives under British Eule. By H. E. Fox 

BOURNE 1904 239 

Naval, Military and, Forces of the World, and their 
Cost. By H. DUNCKLEY, M.A., LL.D 1893 427 

Navigation, Inland. By J. W. HARVEY 1888 127 

Neale, E. V. The Legislation Eelating to Indus- 
trial and Provident Societies . 1887 344 



355 



CONTRIBUTIONS TO THE "ANNUAL" FBOM 1885 TO 1911. 



Title of Article. 



'Annual." 



Page. 



Newman, P. L., B.A., F.I.A. Superannuation 1898 349 

New Food Products, with Suggestions on the 

Introduction and Cultivation in Britain or the 

British Colonies of New and Little Known 1895 279 

Fruits and Vegetables. By J. E. JACKSON, 

A.L.S. Illustrated by J. ALLEN 

Nicholson, Professor J. S., M.A., D.Sc. Money ... 1887 137 
Nicholson, Professor J. S., M.A., D.Sc. The] 

Influence of the Production of the Precious )- 1895 456 

Metals on Industry and Trade j 

Niven, J., M.A., M.B. (Cantab.) On the Produc-) 

tion of Cows' Milk and the Diseases Caused by [ 1897 282 

its Use ) 

North, The late Mr. Alfred 1906 347 

Nuttall, W. Melbourne and its District 1888 194 

Ogilvy, A. J. Land Nationalisation 1890 131 

Old- Age Pensions. By E. L. EVERETT, M.P 1893 464 

Oliver, T., M.A., M.D, F.E.C.P. The Food of the 

People 1896 147 

On the Production of Cows' Milk and the Diseases] 

Caused by its Use. By J. NIVEN, M.A., M.B. 1897 282 

(Cantab.) ) 

Ottoman Empire, The Great Social Awakening of 

the. By ALBERT COATES 1910 243 

Owen, Eobert, as a Social Eeformer. By W. S. 

MURPHY 1903 111 

Parisian Market Gardening. By ERIK GIVSKOV ... 1910 219 
Parliament and its Work, Westminster; or. By 

SPENCER LEIGH HUGHES 1909 160 

Parliament, The Evolution and Work of the Scots. 

By WILLIAM WALLACE, M.A 1897 331 

Pauperism : Its Nature and Extent, its Causes and 

Eemedies. By GEORGE HOWELL, F.S.S., M.P. 1890 187 
Payment of Members of Parliament. By Sir E. GREY 1892 345 
Payment of Members of Parliament : A Historical 

Note. By A. H. WORTHINGTON 1893 555 



356 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



' Annual." 



Page. 



Peasantry in Modern Civilisation, The Place of a. 

By HILAIRE BELLOC, M.P 1910 i>79 

Pensions and the Poor Law. By W. M. J. 

WILLIAMS 1910 169 

Pensions, Old- Age. By K. L. EVERETT, M.P 1893 464 

People, Influence of the Land Laws upon the 

Prosperity of the. By Professor JAMES LOHG... 1895 

People, The Land and the. By ARTHUR ARNOLD... 1887 184 
People, The University and the, and the University 

of the Future. By Professor S. S. LAURIE 1894 380 

Perris, G. H., P.S.S. The Eailways for the 

Nation 1898 

Phonography, Spelling Eeform and. By H. PITMAN 1890 236 
Physical Deterioration : Its Causes and Conse- 
quences. By Eev. W. G. EDWARDS BEES, M.A. .. 1908 167 
Piggott, A. E., F.S.A.A. Silk : Its History and its 

Industries 1893 686 

Pitman, Henry. Spelling Eeform and Phonography 1890 236 
Pitman, Henry. Sanitation, Health, and Long 

Life 1896 374 

Political Economy, The Working Classes and 1886 279 

Poor Law, Pensions and the. By W. M. J. 

WILLIAMS j 1910 169 

Poor Law, History of the. By GRAHAM WALLAS . . 1894 262 
Poor Poorer, Eich Eicher and the : An Essay onj 

the Distribution of Wealth. By GEO. HOWELL, I 1892 191 

F.S.S., M.P J 

Poor, Co-operation and the. By J. C. GRAY 1902 111 

Popular Discontent 1886 80 

Popular Freedom in England, The Birth of. Byl 

W. C. J ! 1886 250 

Popular Power : A People's Party 1886 

Porritt, Edward. American Immigration Laws ... 1894 171 

Porritt, Edward. The New Cotton Kingdom 1895 241 

Porritt, Edward. Factory Legislation in the United 

States 1896 180 

Porritt, Edward. American Tariffs 1897 202 

Porritt, Edward. Canada in 1898 1899 356 

Porritt, Edward. Cotton Mill Towns of New 

England 1900 195 

Porritt, Edward. The United States in 1900 1901 185 

Porritt, Edward. American Shipbuilding 1902 221 



357 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



"Annual." Page 



Position of Co-operation in other Lands, The. By 
B. J., L.B 1901 

Possibilities of International Co-operative Trade, 

The. ByB.J, L.B 1898 

Possibilities of Machinery and Industry, and some) 

of their Probable Eesults on Social and Economic I 1893 
Conditions, The j I 

Press and its Message. By H. W. MASSINGHAM... 1907 

Primary School to University, From. By ALBERT 

MANSBRIDGE 1909 

Printing, The Origin and Growth of the Art of. 

By H. SLATTER, J.P 1893 

Privileged Classes in Civilised Communities, The] 

History and Effects of. By H. DUNCKLEY, M. A., I 1894 
LL.D J 

Production, Co-operative. By HENRY SLATTER, 

J.P '. ! 1886 

Production of Cows' Milk, On the, and the Diseases) 

Caused by its Use. By J. NIVEN, M.A., M.B. I 1897 
(Cantab.) J 

Production, The Influence of the, of the Precious) 

Metals on Industry and Trade. By Professor I 1895 
J. S. NICHOLSON, M.A., D.Sc j 

Production and Distribution, The Advantages of] 

Co-operative over Municipal and State Manage- 1 1897 
ment in. By R G. BURTON j 

Productive Co-operation : Its Principles and 

Methods. By H. W. MACROSTY, B.A 1903 

Productive Departments of the C.W.S., The 1892 

Productive Departments, The Scottish Co-opera-) 

tive Wholesale Society Limited and its. By I 1896 

D. CAMPBELL j 

Progress of Society, The 1886 

Progress and Present Position of the C.W.S 1899 

Progress, The Eecent History of Industrial. By 

E. S. WATSON 1891 

Property, The Perils of. By J. KEIR HARDIE, 

M.P | 1906 

Prosperity of the People, The Influence of the Landj 

Laws upon the. By Professor JAMES LONG ' 1895 

Provident, Industrial and, Societies : The Legisla-, 

tion Eelating thereto. By E. V. NEALE i 1887 



358 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



"Annual." 



Eailways and the Nation. By L. G. CHIOZZA 

MONEY, M.P 1909 

Eailways for the Nation, The. By G. H. FERRIS, 

F.S.S 1898 

Eailways, Would the Nationalisation of, be ofj 

Advantage to the Country ? By H. DUNCKLEY, I 1895 

M.A., LL.D ) 

Eailway Eates and Charges. By J. M. KNIGHT, 

F.S.S 1900 357 

Eating -. 1889 312 

Eating System, Some Eecent Modifications of Our. 

By WM. J. WILLIAMS 1899 249 

Eedfern, Percy. The Conflict of Capitalism and 

Democracy 1910 191 

Eedfern, Percy. The Social Teaching of Tolstoy . . 1906 202 
Eeferendum, The Case Against the, with Special 1 ) 

Eeference to the United Kingdom. By LILIAN I '. 1900 337 

TOMN J 

Eeed, J. Howard, F.E.G.S. Cotton Growing 

Within the British Empire 1911 151 

Eeed, J. Howard. Egypt under Lord Cromer 1909 204 

Eeed, J. Howard. Eecent African Developments.. 1905 171 
Eeed, J. Howard. The Gold Fields of South 

Africa 1907 133 

Eees, Eev. W. G. Edwards, M.A. Physical 

Deterioration: Its Causes and Consequences... 1908 167 
Eetail Co-operation and the Eelations between the 

Individual and the Store. By B. J., L. B 1896 199 

Eice, Sago, and Tapioca : Commercially and 1 ) 

Botanically Considered. By J. E. JACKSON, I 1901 135 

A.L.S. Illustrated by J. ALLEN j 

Eich Eicher and the Poor Poorer : An Essay on] ! 

the Distribution of Wealth. By G. HOWELL, - 1892 191 

F.S.S., M.P j 1 

Eings, Trusts, and Syndicates. By W. E. SNELL...! 1890 209 
Eisks and Casualties of Labour. By JOHN BURNS, 

M.P 1899 383 

Eitchie, David G., M. A. Civic Duties 1898 163 

Eoberts, E. D. Culture 1885 424 

Eochdale School Board 1885 407 

Eochdale Society of Equitable Pioneers, First Eules 

of the . 1895 544 



359 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



'Annual." 



Eockell, Frederick. Co-operation : An Alternative 

to Socialism 1909 

Eoden Estate of C.W.S 1900 

Eogers, Professor J. E. Thorold. Land Tenure inj 

England 1889 

Eose, F. H. Collier's Charter, The: The Eight 

Hours Day, and what it means 1909 

Eoyal Commission on Education, The. By H. 

BLATTER, J.P j 1889 

Eoyalties, Mining. By Professor J. E. C. MUNRO. 1891 

Eugby Tennessee. By THOS. HUGHES, Q.C 1885 

Eural Depopulation: Its Cause and Cure. By A.j 

E. FLETCHER I 1906 

Euskin and Working-class Movements. By J. A. 

HOBSON 1905 

Eussia, the Industrial Situation in. By W. A. 

SUTHERLAND 1905 

Sanitation, Health, and Long Life. By H. PITMAN! 1896 

Sanitation, The Economic Aspect of 1888 

School Board, London. By the Hon. E. LYULPH 

STANLEY, M.P 1885 

School Board, Manchester. By HENRY SLATTER, 

J.P 1885 

School Board, Eochdale ! ' 1885 

School Board, Sheffield. By THOS. SWANN 1885 

School Work in Ipswich, Twelve Years of. By G. 

HINES 1885 

School System of the United States. By Eev. J. 

HIRST HOLLOWELL i 1902 

Scots Parliament, The Evolution and Work of the.' 

By WILLIAM WALLACE, M.A 1897 

Scottish Wholesale Societies, The Advantages and\ j 

Necessity of a Co-operative Wholesale Centre I IQOQ 

of Supply, as Established in the Organisation [ j 

of the English and. By H. E. BAILEY ) 

Scottish Co-operative Wholesale Society Limited, 1 ) j 

The, and its Productive Departments. By D. I 1896 323 

CAMPBELL ) 

Scotton, The late Mr. Amos | 1905 343 



360 

CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



'Annual." 



Century. By G. H. WOOD, F.S.S 

Social and Economic Conditions, Influence of 
Modern Industry on. By HENRY DYER, C.E., 



FREDERICK EOCKELL 1909 

Socialism and Co-operation. By H. SNELL 1906 

Socialism, Co-operation v. By Professor PATRICK 

GEDDES '. 1888 

Socialism : French and German. By LAURENCE 

GRONLUND 1886 

Socialism, Modern Christian, from 1848. By the 

Eev. J. GLASSE, M.A., D.D 1897 

Socialism, Towards Municipal. By J. KEIR 

HARDIE, M.P 1901 



Page. 



Settlement, Land, for Workmen. By Prof. JAMES 

LONG , 1903 321 

Shipbuilding, American. By EDWARD PORRITT ... 1902 221 
Shoe Machinery : Its Effect on Wages and Cost of 

Production. By AN OLD CRAFT 1890 383 

Silk : Its History and its Industries. By A. E. 

PIGGOTT, F.S.A.A 1893 686 

Slagg, John, M.P. Technical Instruction 1885 413 

Slatter, Henry, J.P. School Board, Manchester ... 1885 405 

Slatter, -Henry, J.P. Co-operative Production 1886 188 

Slatter, Henry, J.P. The Eoyal Commission on 

Education 1889 334 

Slatter, Henry, J.P. The Origin and Growth of 

the Art of Printing 1893 285' 

Smith, M. Holroyd, M.I.M.E., M.S.T.E., and E., &c. 

Electricity : Light and Power 1889 204 

Snell, W. E. Eings, Trusts, and Syndicates j 1890 209 

Snell, H. Socialism and Co-operation 1906 149 

Soap. By J. E. GREEN, F.I.C., F.C.S 1891 288 

Soap Works, Irlam 1896 388 

Social Eeform, Some Principles of. By S. J. 

CHAPMAN, M.A., M.Com 1909 229 

Social Legislation, A Century of Industrial and. 

By GEORGE HOWELL, F.S.S. , M.P 

Social Movements and Eeforms of the Nineteenth 



1894 198 
1903 193 
1892 145 



M.A., D.Sc. 
Social Experiments in the United States. By 

LAURENCE GRONLUND 1886 116 

Socialism, Co-operation: An Alternative to. By 



182 
149 

285 
138 
172 
289 



361 



CONTBIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



'Annual.' 



Page. 



Society, The Progress of 1886 77 

Soil, and What it will Grow. By Professor JAMES 

LONG 1894 397 

South Africa, The Industrial Future of. By J. A. 

HOBSON 1901 269 

South Africa, The Gold Fields of. By J. HOWARD 

SEED 1907 133 

South Sea Bubble, The. By HENRY DUNCKLET, 

M.A., LL.D 1892 243 

Spelling Eeform and Phonography. By HENRY| 

PITMAN ! 1890 236 

Stanley, Hon. E. Lyulph, M.P. School Board, 

London j 1885 404 

Statistics of Trade Unions 1885 360 

Statistics, Articles from Bureau of Labour 1886 218 

Stevenson, D. M. Coal and Coal Mining 1897 450 

Stock Exchanges : Their Origin and History. By 

HENRY DUNCKLEY, M.A., LL.D 1893 171 

Stoker, The late Wm 1903 356 

Stokes, W. L. Irish Creameries 1897 419 

Stores : Eetail and Wholesale 1886 185 

Storr, F. Higher Education i 1885 437 

Strikes, Great, Their Origin, Cost, and Eesults. 

By GEORGE HOWELL, F.S.S., M.P 1889 266 

Sugar, Botanically and Commercially Considered, j 

By J. E. JACKSON, A.L.S. Illustrated by J.j 1900 391 

ALLEN ) 

Sugar Question in 1902. By W. M. J. WILLIAMS.. j 1903 267 

Superannuation. By P. L. NEWMAN, B.A., F.I.A. . 1898 349 
Sutherland, W. A. The Industrial Situation in 

Eussia 1905 213 

Sutherland, The late Mr. G 1905 345 

Swann, Thomas. School Board, Sheffield ;..... 1885 409 

Swann, Thomas. Co-operation : Its Spread and 

Power 1888 125 

Swann, The late Mr. Thomas 1900 427 

Sweating in Indian Factories and Workshops. By 

HOLT S. HALLETT, C.E 1891 199 

Sweating : Its Cause and Cure. By L. G. CHIOZZA 

MONEY, M.P 1908 270 

Sweden, Dairy Farming in 1888 277 

Syndicates, Eings, Trusts, &c. By W. E. SNELL. .. 1890 209 



362 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



'Annual." 



Page. 



Taff Vale Case, The : Its History, its Gravity, and 

its Lessons. By GEORGE HOWELL 1904 123 

Tariffs, American. By EDWARD PORRITT 1897 202 

Taxation, Indian, Ancient and Modern. By HOLT 

S. HALLETT, C.E 1897 254 

Taxation of Land Values. By ALFRED BILLSON, 

M.P j 1899 330 

Taxation : How Eaised and how Expended. Byj 

GEORGE HOWELL, F.S.S., M.P 1896 232 

Taxation, Local Government and. By GEORGE 

HOWELL, F.S.S., M.P 1897 395 

Taxation, A Just Basis of. By FREDERICK 

VERINDER 1900 285 

Taxation, Budget and. By W. M. J. WILLIAMS ...j 1902 139 
Taxation, The Fraudulent Eelations of Land and :\ 

Their Eesponsibility for the Long-continued (! .q-... ^iq 

Existence of Eadically Unjust Social Conditions, f 

By JOSEPH EDWARDS j 

Tea, Coffee, and Cocoa. By J. E. JACKSON, A.L.S. 

Illustrated by J. ALLEN 1893 339 

Tea Estates, The C.W.S 1903 359 

Technical Education at Home and Abroad. By 

Eev. J. HIRST HOLLOW-ELL 1894 439 

Technical Instruction. By JOHN SLAGG, M.P | 1885 413 

Tennessee Eugby. By THOS. HUGHES, Q.C 1885 254 

Thompson, A. M. For Direct Legislation 1900 311 

Thompson, W. M. Crown Lands and Civil 

Lists 1902 316 

Tobacco, its History, Culture, and Uses. By J. E. 

JACKSON, A.L.S. Illustrated by J. ALLEN 1898 183 

Tolstoy, The Social Teaching of. By PERCY] 

EEDFERN 1906 202 

Tomn, Lilian. The Case Against the Eefe- 1 ) j 

rendum, with Special Eeference to the United U 1900 337 

Kingdom j 

Towards Municipal Socialism. By J. KEIR 

HARDIE, M.P 1901 289 

Trade, British, The Course of. By GEORGE 

HOWELL, F.S.S., M.P 1893 210 

Trade, British, Industrial Conflicts and 1886 285 

Trade, Fluctuations in Commerce and. By GEORGE 

HOWELL, F.S.S., M.P j 1890 161 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 


Title of Article. 


"Annual." 


Page. 


Trade, The Possibilities of International Co-opera- 
tive. By B. J., L.B v 


1898 

1895 
1893 

1905 

1885 

1885 

1885 
1886 

1902 
1901 
1890 
1889 

1888 
1905 
1908 

1896 

1904 
1901 

1902 
1905 
1909 
1894 

1901 


257 

312 

479 

125 
360 

352 

374 
267 

185 
231 
209 
366 

237 
339 
135 

351 

163 

185 

279 
149 
297 
380 

211 


Trade, The Eelative Values of Our Home and Our 
Foreign. By T. LLOYD 


Trade, The Hosiery. By ANTHONY MUNDELLA 


Trade Policy? Shall we Change our. By W. M. J. 
WILLIAMS 


Trade Unions, Statistics of 


Trade Unions : Their Origin, Eise, Progress, 1 ) 
and Work. By GEORGE HOWELL, F.S.S., I 
M.P J 


Trade Unions and the Working Classes. By T. 
BURT, M.P 


Trade Unionism in its Permanent Effects upon the 
Worker 


Tramways and Municipalisation. -- By J. S. 

M \XWELL 


Travelling Tax, History of the. By G. J.HOLYOAKE 
Trusts and Syndicates, Eings. By W. E. SNELL... 
Turner, G. T. Our Fruit-Growing Industry 


Turner, G. T. Position of the World's Grain 
Trade 


Tutt The late Mr E H 


Tweddell, T., J.P. Co-operation of Consumers ... 

Unemployed, The Problem of the. By J. A. 
HOBSON 


Unemployed Problem, The. By PERCY ALDEN, 
M.A. M.L.S.B 


United States in 1900 The By E PORRITT 


United States, School System of the. By Eev. J. 
HIRST HOLLOWELL . . 


Universities and Business Life. By Professor S. 
J. CHAPMAN 


University, From Primary School to. By ALBERT 
MANSBRIDGE 


University and the People, and the University") 
of the Future, The. By Professor S. S.I 
LAURIE ) 


Utilisation of Waste Lands, The. By A. E. 
FLETCHER 





364 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



Verinder, F. A Just Basis of Taxation 

Village, The English: What it is, and what 
ought to be. By Professor JAMES LONG 



Facts about. By ALFRED 
Boards. By W. EEES 



Wages, .Theories and 

MARSHALL 

Wages and Conciliation 

JEFFREYS 

Wages and Prices since the Industrial Revolution, 

A Glance at. By G. H. WOOD, F.S.S 

Wallace, William, M.A. The Evolution and Work 

of the Scots Parliament 

Wallas, Graham. The History of the Poor Law... 
War Armaments of Europe, The. By J. W. S. 

CALLIE 

Waste Lands, The Utilisation of. By A. E. 

FLETCHER 

Watson, E. S. The Eecent History of Industrial 

Progress 

Watts, Dr. J., Primary Education in England 

W. C. J.- Ideal Communities 

W. C. J. The Birth of Popular Freedom in 

England 

Webb, Sidney, LL.B. The Condition of the) 

Working Classes in Great Britain in 1842 and I 

1892 j 

Webb, Sidney, LL.B. Some Facts and Considera- 
tions about Municipal Socialism 

Webb, Sidney and Beatrice. A National Crusade 

Against Destitution 

Westminster; or, Parliament and its Work. By 

SPENCER LEIGH HUGHES 

Wheat Flour 

Wheat Growing, Milling, and Baking. By ALBERT 

BROADBENT, F.S.S., F.E.H.S. 
" Wholesale," The, of To-day .. 
Williams, W. M. J. Some Eecent Modifications of 

Our Eating System 

Williams, W. M. J. The Expenditure and Taxation 

of the United Kingdom, 1875-1900 

Williams, W. M. J. Budget and Taxation 



' Annual.' 



1900 
1907 

1885 
1903 
1901 

1897 
1894 

1898 
1901 

1891 
1885 
1886 



1896 
1910 

1909 
1888 

1904 
1902 

1899 

1901 
1902 



Page. 

285 
203 

379 
291 
244 

331 
262 

324 
211 

308 
393 
151 

250 
537 

286 
143 

160 
332 

285 
337 

249 

345 
139 



365 



CONTRIBUTIONS TO THE "ANNUAL" FROM 1885 TO 1911. 



Title of Article. 



Annual." 



Page. 



Williams, W. M.J. The Sugar Question in 1902.. 1903 267 
Williams, W. M. J. Shall we Change our Trade 

Policy? 1905 125 

Williams, W. M. J. Eeform of the Income Tax ... 1908 189 
Williams, W. M. J. Pensions and the Poor 

Law 1910 169 

Williams, W. M. J. Lords and Commons in 

Legislation, Specially as regards Finance 1911 177 

Witherington , E. History of Milling 1887 304 

Wood, G. H., F.S.S. A Glance at Wages and 

Prices since the Industrial Eevolution 1901 244 

Wood, G. H., F.S.S., The Condition of Labour 1902 247 

Wood, G. H., F.S.S. Social Movements and 

Eeforms of the Nineteenth Century 1903 193 

Wood, G. H., F.S.S. An Outline of the History] 

of the Employment of Women and Children in L 1904 209 

Industry j 

Woods, Furniture, with Suggestions for the Intro-] 

duction of New Kinds. By J. E. JACKSON, I 1894 349 

A.L.S. Illustrated by J. ALLEN j 

Woollen Industry, Historically and Commercially 

Considered. By FRED BRADBURY 1900 253 

Wolff, H. W. Co-operation in other Lands 1903 223 

Women and Children in Industry, An Outline] 

of the History of the Employment of. ByL 1904 209 

G. H. WOOD, F.S.S j 

Working-class Educational Movements in Eng-j 

land and Scotland, A Survey of. By ALBERT I 1906 259 

MANSBRIDGE j 

Working Classes and Political Economy, The 1886 279 

Working Classes in Great Britain in 1842 and 1 ) 

1892, The Condition of. By SIDNEY WEBB, I 1893 537 

LL.B ...) 

Working Classes, Housing of the 1886 203 

Working Classes, Trade Unions and the. By T. 

BURT, M.P 1885 374 

Working-class Movements, Euskin and. By J. A. 

HOBSON 1905 199 

World's Supplies, Australasia as a Contributor to 

the. By E. L. NASH 1902 301 

Worthington, A. H. Payment of Members of 

Parliament : A Historical Note . . 1893 555 



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