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THE 



Co-operative Wholesale 
Societies Limited. 



ANNUAL 



.. FOR .. 




PUBLISHED BY 

THE CO-OPERATIVE WHOLESALE SOCIETY LIMITED. 
1. BALLOON STREET, MANCHESTER; and 

THE SCOTTISH CO-OPERATIVE WHOLESALE SOCIETY LIMITED. 
MORRISON STREET. GLASGOW. 



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J 



Preface. 



CHE special articles contributed to this "Annual" are in the 
main concerned with questions of social and economic 
import. Their writers are all in thorough sympathy with 
their subjects, and we hope that the perusal of these pages may 
be in some degree of distinct assistance in the solution of the 
problems with which they deal. 

Few modern controversies have, perhaps, resulted in a greater 
deluge of books and pamphlets than that of Protection, Fiscal 
Reform, or Retaliation, but such a volume as the "Annual," 
intended to deal with social problems, could not be expected to 
ignore a problem with such important issues. Our readers will, 
therefore, find an array of facts and figures marshalled by Mr. 
W. M. J. Williams that may well be added to the armoury of 
enthusiastic Free Traders. 

In "The Growth and Incidence of Municipal Expenditure" 
Mr. J. M. Knight gives us much food for thought. His article 
shows exhaustive research and careful study. Glancing at the 
earliest beginnings of Taxation, he brings us, with close attention 
to detail, up to the present days of lavish expenditure, and afi^ords 
a comprehensive and unpD!!] udiced view of the whole subject. 

Mr. Sutherland's artjcle on Russia is also of immediate interest, 
a,s events have brought the nation under prominent review. The 
ai*tjcle contains «, njass of information that cannot fail to widen 
one's outlook ■a,i\l enlist one's sympathies for the hard-driven 
millions of the ^ar's subjects. 

Afridj^, ha^* retired somewhat from public attention, but this 
cannot betof long the case with a country so vast and fertile, and 
Mr. J. Howard Reed has afforded us, in his contribution upon 
"Recent African Developments," an extended insight into the 
resources of this wonderful continent. 

Mr. Erik Givskov, himself a Dane, writes upon "Agricultural 
Co-operation in Denmark" with considerable ability, and indicates 
the strength of the methods by which Denmark has been raised to 
its present position in Co-operative enterprise. 



III. 



PREFACE. 



No one, we think, has ventured to question the nobiHty and 
height of Euskin's ideals of Industry, Life, and Art, but these 
ideals are still regarded by many as either merely sentimental or 
utterly impracticable. Mr. Hobson's article on " John Euskin and 
Working-class Movements " renders useful service in dissipating 
such misconceptions, and shows in a convincing way that Euskin's 
famous phrase "There is no wealth but life" is "the corner-stone 
of a rigorous and logical science of political economy." As 
Co-operators, this article should prove of special interest, as our 
ostensible aims are in the direction of "production for use and not 
for profit." 

Questions connected with the land are of first importance, 
and, bearing this in mind, we have secured a contribution from 
Professor James Long, who writes with the confidence born of 
wide experience. His opinions deserve careful consideration, as 
we must all feel the importance of retaining and developing the 
agricultural industries of our country. 

The ordinary "man of the people" often possesses but a hazy 
notion of the work and scope of University activities, and perceives 
but little connection between scholastic study and the work-a-day 
routine so closely connected with his daily employment. There 
has been, and undoubtedly still is, justification for this attitude, 
but there is a distinct movement abroad which seeks to unite in 
common interest the scholar and the working world. Professor 
Chapman, writing on "Universities and Business Life," details 
many interesting facts connected with the recognition of business 
life as a fit subject for scientific study at home and abroad. The 
complication of business relations is dealt with from a standpoint 
that, to most of us, is comparatively novel, and therefore we stand 
to gain from Mr. Chapman's able article enhghtenment likely to be 
of undoubted utility. 

THE COMMITTEE. 



IV. 



List of Maps, Diagrams, Plates, &c. 



CO-OPERATIVE WHOLESALE SOCIETY. 



Diagram : Comparison of the Sales of Whole- 
sale and Retail Co-operation. 
„ Forty-one Years' Progress of Co- 

operation. 
„ Forty Years' Progress of the Co- 

operative Wholesale Society 
Limited. 
Map of the World, showing Foreign and 
Colonial Depots. 
„ „ United Kingdom, showing 

Depots, &c., of the Wholesale 
Societies. 
Manchester: Balloon Street and Garden 
Street. 
„ New Drapery Warehouse, 

Balloon Street. 
„ Dantzic Street. 

,, TrafEord Wharf. 

Newcastle : West Blandford Street. 

„ Waterloo Street and Thornton 

Street. 
„ Quayside. 

„ Pelaw. 

London : Leman Street. 
„ Bacon Stoves. 

„ Grove Street. 

„ Tea Department. 

Bristol Dep6t. 
Brislington Butter Factory. 
Cardiff Depot. 
Northampton Saleroom. 
Nottingham Saleroom 
Birmingham Saleroom. 
Limerick Depot. 
Armagh Depot. 
Tralee Egg and Butter Depot. 

„ Bacon Factory. 
Typical Irish Creamery (Bunkay). 
Crumpsall Biscuit, Sweet, &c., Works. 
Middleton Jam, Pickle, and Peel Works. 
Leicester Wheatsheaf Boot and Shoe Works. 



Leicester Duns Lane Boot and Shoe Works. 
Enderby Boot and Shoe Works. 
Heckmondwike Boot, Shoe, and Currying 

Works. 
Rushden Boot and Shoe Works. 
Irlam Soap, Candle, and Glycerine Works. 
Batley Woollen Cloth Factory. 
Luton Cocoa and Chocolate Works. 
Leeds Clothing and Brush Factory. 
Dunston-on-Tyne Flour Mill. 
Silvertown (London) Flour Mill. 

„ Grocery Productive 
Factory. 
Broughton (Manchester) Cabinet, Tailoring, 

Mantle, Shirt, Underclothing, &c., 

Factories. 
Longsight (Manchester) Printing Works. 
Hartlepool Lard Refinery and Egg Pickling 

Warehouse. 
Littleborough Flannel Factory. 
Manchester Tobacco Factory. 
Leicester Hosiery and Shirt Factory. 
Bury Weaving Shed. 
Huddersfield Brush Works. 
Longton Crockery Depot. 
Herning Bacon Factory. 
Sydney Oil and Tallow Factory. 
Calais Offices. 
S.S. " Pioneer." 
S.S. " Federation." 
S.S. " Equity." 
S.S. " Liberty." 
SS. "Unity." 
S.S. " Fraternity." 
Roden Convalescent Home. 

„ Tomato Houses. 
Nugawella Tea Factory. 

„ Coolies. 
Weliganga Bungalow. 

„ Tea Estate. 
Bridge across the River Mahaweliganga. 



SCOTTISH CO-OPERATIVE WHOLESALE SOCIETY. 

(Following page 6H.) 



Registered Oifice and Furniture Warehouse, 
95, Morrison Street, Glasgow. 

Grocery and Provision Warehouse, 119, 
Paisley Road, Glasgow. 

Glasgow Grocery and Provision Warehouse 
and Hall, Clarence Street. 

Leith Grocery and Provision Warehouse, 
Links Place. 

Kilmarnock Grocery and Provision Ware- 
house, Grange Place. 

Dundee Branch. 

Enniskillen Depot : Butter, Eggs, and Bacon. 

Drapery Warehouse, St. James Street, 
Glasgow. 

Chambers Street, Edinburgh. 

Calderwood Castle and Estate. 



Boot Factory, Shieldhall. 
Cabinet Factory, Mhieldliall. 
Printing Department, Shieldhall. 
Tobacco Factory, Shieldhall. 
Confectionery Department, Shieldhall. 
Chemical Department, Shieldhall. 
Dining-rooms and Ready-made Clothing 

Factory. 
Chancelot Roller Flour Mills, Edinburgh. 
Regent Roller Flour Mills, Glasgow. 
Junction Mills, Leith. 
Ettrick Tweed Mills, Selkirk. 
Soap Works, Grangemouth. 
Dress Shirt Factory, Leith. 
Bladnoch Creamery, Wigtownshire. 



Index. 



PAGE. 

Acts, Public, passed 1904 346 

Acts of Parliament restraining exportation of Tools, &c., used in Cotton, 

Linen, Woollen, and Silk Manufacture 359 

Accidents, Railway. Proportion of Passengers Killed from Causes beyond 

their own Control 372 

Administrations in Last Century 383 

African Development's, Recent. — By J. Howard Reed 171 

Agriculture under Free Trade, Possibilities of British. — By James Long. . 265 

Articles : — 

African Developments, Recent. — By J. Howard Reed 171 

British Agriculture under Free Trade, Possibilities of. — By James 

Long 265 

Co-operation in Denmark. — By Erik Givskov 241 

Municipal Expenditure, Growth and Incidence of. — By J. Martin 

Knight, F.S.S 285 

Ruskin and Working-class Movements. — By J. A. Hobson 199 

Russia, Industrial Situation in. — By W. A. Sutherland 213 

Trade Policy? Shall we Change our.— By W. M. J. Williams 125 

Universities and Business Life. — By Professor S. J. Chapman 149 

t 

Bank Holidays 412 

Barometer Instructions 388 

Births, Marriages, and Deaths, Registers of 412 

British Agriculture under Free Trade, Possibilities of. — By James Long. . 265 

Business Life, Universities and. — By Professor S. J. Chapman 149 

Calendar for 1905 413 

Calendar, Principal Articles of 411 

Chapman, Professor S. J. — Universities and Business Life 149 

Civil Service Supply Stores, Sales of 358 

Congresses, Co-operative 108 

Consolidated Stock, Average Price of 365 

Contributions which have appeared in " The Co-operative Wholesale 

Societies' Annual" from 1885 to 1905 414 

Co-operation in Denmark. — By Erik Givskov 241 

Co-operative Congresses 108 

„ ,, Papers read at 110 

Progress, 1862 to 1902 (United Kingdom) 347 

„ Societies, Summary of Law relating to 122 

,, Union : Its Principles and Constitution 121 

Page. 
Co-operative Wholesale Societies:— English. " Scottish. 

Artisan Clothing Factory • • 85 

Advantages of Membership • • 72 

Bank of Scotland, Branches • • 73 

Biscuits, Sweets, &c.. Works, Crumpsall 36 . . 



VI. 




Page. 

Co-OPEBATivE WHOLESAiiE SOCIETIES (continued) : — -,< — Trr — ^"-7; — — >, 

^ ' English. Scottish. 

Bonus to Labour . . 105 

Boot and Shoe Department 29, 55 . . 81 

„ „ Factory . . 87 

„ „ Works, Leicester 38 . . 

„ „ „ Heckmondwike 38 

„ „ „ Rushden 40 . . 

Brush Factory . . 90 

Business Notices, &c . . 69-71 

Business Premises, &c ■. 1-5 . . 65-66 

Cabinet Works 44 . . 88 

Committees, Auditors, and Scrutineers 6 . . 67 

Committees, Past Members of 19-21 . . 

Committee, Members of, who Died during Office 22 . . 

Confectionery Works . . 93 

Creamery, Bladnoch . . 101 

Drapery Department 28, 55 . . 80 

Dress Shirt Factory .. 102 

Events in connection with the Wholesale Society in 1905, 

Coming 13 

Events, Principal 14-16 . . 

Employes in Departments 10-12 . . 103 

Fish Curing Works . . 98 

Flannel Mills 50 . . 

Flour Mills — Dunston 44 . . 

„ „ Silvertown 52 . . 

„ „ Chancelot . . 95 

„ „ Junction . . 100 

Furnishing Department 30, 55 . . 82 

Grocery Department 28, 54 . . 76-79 

Hosiery Factory 52 . . 89 

Lard Refinery 48 

London Branch 32-35, 58-59, 61 . . 

Mantle Factory .. 86 

Newcastle Branch 30-32, 56-57, 61 . . 

Officers and Departments 7-9 . . 68 

Preserve, &c.. Works 50 . . 92 

Printing Works 48 . . 91 

Progress of the Wholesale Societies 24 . .74, 107 

Reserve Fund Account 26 

Shirt Factory . . 84 

Soap, Candle, &c., Works 46 . . 99 

Tailoring Factory . . 83 

„ „ Leeds 42 

„ „ Broughton 42 . . 

Telegraphic Addresses 17 

Telephonic Communication 18 . . 

Tobacco Factory 52 . . 94 

Trade Terms, Conditions of Membership, &c . . 71 

Tweed Mills, Ettrick . . 96 

Underclothing Factory . . 97 

Woollen Department 29, 55 . . 

„ Mills, Batley 40 . . 

Customs Tariff 361 



VII. 



INDEX. 



r^ PAGE. 

Death Duties, The 369 

Denmark, Co-operation in. — By Erik Givskov 241 

Discount, Average Minimum Rate per Cent, of 366 

Duties, Customs, in the United Kingdom 361 

Eclipses 412 

English Mile compared with other European Measures 408 

Expectation of Life 378 

FREE Trade, Possibilities of British Agriculture under. — By James Long 265 

QlVSKOV, Erik.— Co-operation in Denmark 241 

11 OBSON, J. A. — Ruskin and Working-class Movements 199 

Holidays, Bank 412 



Imports and Exports, 1888-1903, and Articles Retained per Head . .402-405 

Income Tax Rates from its First Imposition 364 

Income and Expenditure of the United Kingdom, year ending March 

31st, 1904 360 

Income under Review by Inland Revenue 387 

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

Distributed 373 

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

Movable Estate of a Person who has Died ; 375 

Irving, The Late Mr. R 341 

King and Royal Family 382 

Knight, J. M., F.S.S. — Growth and Incidence oiE Municipal Expenditure. . 285 

Land, Dealings with 367 

Law Relating to Societies, Summary of the 122 

Law Sittings 412 

Life, Expectation of 378 

Long, James. — Possibilities of British Agriculture under Free Trade .... 265 

M ETEOROLOGICAL Tables 391-396 

Mile, The English, compared with other European Measures 408 

Municipal Expenditure, Growth and Incidence of. — By J. M. Knight, F.S.S. 285 

Parliaments of the united Kingdom 382 

Presidents of the United States of America 384 

Price of Three per Cent. Consolidated Stock 365 

Progress of Co-operation (United Kingdom) 347 



VIII. 



INDEX. 



PAGE. 

Railway Accidents, Proportion of Passengers Killed, &c 372 

Rainfall, 1894-1903 397 

Registers of Births, Marriages, and Deaths 412 

Reed, J. Howard. — Recent African Developments 171 

Royal Family, The King and 382 

Rules by which the Personal Estates of Persons Dying Intestate are 

Distributed 373 

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

Estate of a Person who has Died Intestate 375 

Russia, Industrial Situation in. — By W. A. Sutherland 213 

Ruskin and Working-class Movements. — By J. A. Hobson 199 

SCOTTON, The Late Mr. A 343 

Sutherland, The Late Mr. G 345 

Sutherland, W. A.— Industrial Situation in Russia 213 

I ABLE Showing Number of Days from any Day of one Month to same 

Day of any other Month 409 

Table Showing the Number of Days between any Two Dates 406 

Terms and Abbreviations Commonly Used in Business 410 

Tide Table, Liverpool 398 

Goole 400 

Time all over the World 387 

Trade Policy? Shall we Change our.— By W. M. J. Williams 125 

Tutt, The Late Mr. R. H 339 

Union, Co-operatlve, its Principles and an Account of 121 

United Kingdom, the Public Income and Expenditure, year ending 

March 31st, 1904 360 

United Kingdom, Customs Tariff of the 36 L 

„ „ Parliaments of the 382 

„ States, Presidents of 384 

Universities and Business Life. — By Professor S. J. Chapman 149 

Williams, W. M. J.— Shall we change our Trade Policy ? 125 

Working-class Movements, Ruskin and. — By J. A. Hobson 199 

Wrecks, United Kingdom 385-6 




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



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Y«»n 62 3456789 70 123455789 80 123456789 90 123456789 19 12 



FORTY-ONE YEARS' PROGRESS 

OP 

Co-operative Societies in the United Kingdom. 



Sales. 

Years. £ 

1862 2,333,523 

1863 2,673,778 

1864 2,836,606 

1865 3,373,847 

1866 4,462,676 

1867 6,001,153 

1868 7,122,360 

1869 7,353,363 

1870 8,201,685 

1871 9,463,771 

1872 13,012,120 

1873 15,639,714 

1874 16,374,053 

1875 18,499,901 

1876 19,921,054 

1877 21,390,447 

1878 21,402,219 

1879 20,382,772 

1880 23,248,314 

1881 24,945,063 

1882 27,541,212 

Total Sales in the Forty-one 
Teaks, 1862 to 1902. 

Total Profits in the Forty-one 
Years, 1862 to 1902. 



Sales. 
Years. £, 

1883 29,336,028 

1884 30,424,101 

1885 31,305,910 

1886 32,730,745 

1887 34,483,771 

1888 37,793,903 

1889 40,674,673 

1890 43,731,669 

1891 49,024,171 

1892 51,060,854 

1893 51,803,836 

1894 52,110,800 

1895 55,100,249 

1896 59,951,635 

1897 64,956,049 

1898 68,523,969 

1899 73,533,686 

1900 81,020,428 

1901 85,872,706 

1902 89,772,923 



£1,339,391,737. 
125,042,579. 



STATISTICAL POSITION OF CO-OPERATIVE 
SOCIETIES IN THE UNITED KINGDOM, 

December 31st, 1902. 

Compiled from the Returns made by Societies to the Registrar and 
Co-operative Union. 

Number of Members 2,103,264 £ 

Share Capital 



Loan Capital 

Sales for 1902 

Net Profits for 1902 
Devoted to Education, 1902 



27,063,405 

14,034,140 

89,772,923 

9,123,976 

73,753 



Forty-one Years' Progress of Co-operative Societies in the 

United Kingdom. 

r>«,6234 5 6 7 8 970 1 2 3 4 5 6 7 8 9 80 1 2 3 4 5 6 7 8 9 90 1 2 3 4 5 6 7 8 9 19 1 2 




FORTY YEARS' PROGRESS 

OF THE 

Co-operative Wholesale Society Limited. 





• 

Sales. 


Sales. 


Years. 


£ 


Years. & 


1864 (w^J 


51,857 


1884 (^.e^,,) 4,675,371 


1865 


120,754 


1885 4,793,151 


1866 


175,489 


1886 5,223,179 


1867 (w^Sk.) 


331,744 


1887 '. 5,713,235 


1868 


412,240 


1888 6,200,074 


1869 


507,217 


1889 (w^^J 7,028,944 


1870 (we^,,) 


677,734 


1890 7,429,073 


1871 


758,764 


1891 8,766,430 


1872 


1,153,132 


1892 9,300,904 


1873 


1,636,950 


1893 9,526,167 


1874 


1,964,829 


1894 9,443,938 


1875 


2,247,395 


1895 (w^k.) 10,141.917 


1876 (^«,.) 


2,697,366 


1896 11,115,056 


1877 


2,827,052 


1897 11,920,143 


1878 


2,705,625 


1898 12,574,748 


1879 (w^..) 


2,645,331 


1899 14,212,375 


1880 


3,339,681 


1900 16,043,889 


1881 


3,574,095 


1901 (w^J 17,642,082 


1882 


4,038,238 


1902 18,397,559 


1883 


4,546,889 


1903 19,333,142 



Total Sales in the Forty Years, 
1864 to 1903. 

Total Profits in the Forty Years, 
1864 to 1903. 



£245,893,759. 
3,706,924. 



STATISTICAL POSITION OF THE CO-OPERATIVE 
WHOLESALE SOCIETY LIMITED, 

December 26th, 1903. 

Number of Societies holding Shares... 1,133 

Number of Members belonging to Shareholders, 1,445,099 



Share Capital (Paid up) 
Loans and Deposits ... 
Eeserve Fund — Trade and 

Insurance Fund 

Sales for the Year 1903 . 
Net Profits for Year 1903 



Bank 



a 

1,043,031 

1,871,026 

327,905 

481,886 

19,333,142 

297,304 



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Map of the World, showing 




o X)INT WITH SGQfrnSH WHaESALE SOCIETY 



Foreign and Colonial Depots, 




o JOINT WITH SCOTTISH WHOLESALE SOaETY 
•COOPERATIVE WHOLESALf SOCIETY 



Map of the United Kingdom, showing 
Dep6ts, &c., of the Wholesale Societies. 





Business Premises, 

<&c., 
OWNED BY 

THE CO-OPERATIVE WHOLESALE 
SOCIETY LIMITED. 



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The Co-operative 
Wholesale Society Limited. 



« ♦ ■ 



ENROLLED AUGUST 11th, 1863, 

under the Provisions of the Industrial and Provident Societies Act, 
25 and 26 Vict., 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, Drysaiters, 
Saddlers, Tea Growers, Importers, Blenders, and Packers, 
Dealers in Grocery and Provisions, Drapery, Woollens, Ready- 
Made Clothing, Boots and Shoes, Brushes, Crockery, Carpets, 
Furniture, &c., &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 and 
Underclothing, Corsets, Millinery, Hosiery, Silesias, Pants, Ladies' 
Underwear, Cardigans, Furniture, and Brushes. 



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 WAREHOUSES: 

GENERAL: 

Holgate Street, Manchester. 

CARPET: 

Dantzic Street, Manchester. 



SADDLERY DEPARTMENT: 

Corporation Street, Manchester. 



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, BRISTOL, LONGTON, GOOLE, ( 


3ARST0N, CARDIFF, 




AND NORTHAMPTON. 






Ireland : 




CORK, LIMERICK, TRALEE, AND 


ARMAGH. 


America : NEW YORK. 


Dennnark : 


COPENHAGEN, 


Canada : MONTREAL. 
France: CALAIS AND 


ROUEN. 




AARHUS, 
ODENSE, 
HERNING. 


Australia: SYDNEY. 




Germany : 


HAMBURG. 


Spain: DENIA. 




Sweden : GOTHENBURG. 


IRISH CREAMERIES 


• 


ABINGTON. 


DEVON ROAD. 


KILMIHILL. 


ANNACARTY. 


DICKSGROVE. 


LIXNAW. 


AUGHADOWN. 


DINGLE. 


MOUNT COLLINS. 


BALLINAHINCH. 


DOONAHA. 


OOLA. 


BALLINLOUGH. 


DROMCLOUGH. 


RATHMORE. 


BALLYBRICKEN. 


DUNGRUD. 


SMERLA BRIDGE. 


BALLYFINANE. 


EFFIN. 


STRADBALLY. 


BILBOA. 


PEALE BRIDGE. 


TARMON. 


BOHERBUE. 


GORMANSTOWN. 


TERELTON. 


BUNKAY BRIDGE. 


GRANTSTOWN. 


• TOEM. 


CASTLEMAHON. 


GREENANE. 


TRALEE. 


COACHFORD. 


GREYBRIDGE. 




CUTTEEN. 


KILCOMMON. 
And 50 Auxiliaries. 





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 Siarch Works : 

IRLAM. 

Tallow and Oil Works: Woollen Cloth Works: 

SYDNEY (Austealia). LIVINGSTONE MILL, BATLEY. 

Clothing Factories: 
HOLBECK (LEEDS) AND BROUGHTON (MANCHESTER). 

Cocoa and Chocolate Works : 

DALLOW ROAD, LUTON. 

Corn Mills: 
DUNSTON-ON-TYNE AND SILVERTOWN (LONDON). 

Furniture Factory : 
BROUGHTON (MANCHESTER). 

Printing, Bookbinding, Bbxmaking, and Lithographic Works : 

LONGSIGHT (MANCHESTER). 

Preserve, Candied Peel, and Pickle Works : 
MIDDLETON JUNCTION. 

Shirts, Mantles, Underclothing, Corsets, and Millinery: 

BROUGHTON (MANCHESTER). 

Cabinet, Paper, Tailoring, Shirts, Kerseys, Drugs, &c. : 
PELAW, NEWCASTLE-ON-TYNE. 

Shirts, Tailoring, and Bedding : 

LONDON. 

Lard Refinery and Egg Department: 
WEST HARTLEPOOL. 

Tobacco, Cigar, Cigarette, and Snuff Factory : 
SHARP STREET, MANCHESTER. 

Pepper Factory : 
HANOVER STREET, MANCHESTER. 

Flannel Factory : 
HARE HILL MILLS, LITTLEBORO'. 

Hosiery, &c., Factory : Tea Gardens : 

CRANBOURNE STREET, LEICESTER. CEYLON. 

Weaving Shed : Brush Works : 

GIGG, BURY. HUDDERSFIELD AND LEEDS. 



SHIPOWNERS AND SHIPPERS 

BETWEEN 

GARSTON AND ROUEN; GOOLE AND CALAIS; GOOLE AND 
HAMBURG; MANCHESTER AND ROUEN. 



STEAMSHIPS OWNED BY THE SOCIETY: 

"LIBERTY." "EQUITY." "FEDERATION." "PIONEER." 

"UNITY." "FRATERNITY." "DINAH." "BRITON." 



BANKING DEPARTMENT. 
Agencies: 

THE LONDON AND COUNTY 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 BANK LIMITED. 

MESSRS. BARCLAY AND CO. LIMITED, LONDON AND BRANCHES. 

MESSRS. LAMBTON AND CO., NEWCASTLE-ON-TYNE, 
AND BRANCHES. 



GENERAL COMMITTEE. 



Chairman : Vice-Chairman : 

Mr. JOHN SHILLITO, Mr. THOMAS BLAND, 

4, Park View, Hopwood Lane, Halifax. Eashcliffe, Huddersfield. 

Mr. WILLIAM BATES Green Lane, Patricroft. 

Mr. THOMAS HIND 63, St. Peter's Koad, Leicester. 

Mr. JOHN LOED 19, Tremellen Street, Accrington. 

Mr. ALFRED NORTH Mount Pleasant, Batley. 

Mr. E. GRINDROD 13, Holker Street, Keighley. 

Mr. T. E. MOORHOUSE ; . Reporter Office, Delph. 

Mr. THOMAS KILLON 45, Heywood Street, Bury. 

Mr. WILLIAM LANDER 155, Escrick Street, Halliwell, Bolton. 

Mr. R. HOLT 84, Tweedale Street, Rochdale. 

Mr. JAMES FAIRCLOUGH 33, Sackville Street, Barnsley. 

Mr. H. C. PINGSTONE Yew Bank, Brook Road, Heaton Chapel. 

Mr. G. THORPE 6, Northfield, Highroyd, Dewsbury. 

Mr. D. Mc.INNES 63, Portland Street, Lincoln. 

INIr. G. WOODHOUSE 25, Harcourt Street, Derby. 



NEWCASTLE BRANCH COMMITTEE. 

Chairman: Mr. T. TWEDDELL, Hutton Avenue, West Hartlepool. 
Vice-Chairman: Mr. THOS. SHOTTON, Summerhill, Shotley Bridge, 
Durham. 

Mr. ROBERT GIBSON 120, Sidney Grove, Newcastle-on-Tyne. 

Mr. GEORGE BINNEY 8, Atherton Street East, Durham. 

Mr. W. D. GRAHAM 123, Bedeburn Road, Jarrow-on-Tyne. 

Mr. PHILIP COLEY 22, Stansfield Street, Sunderland. 

Mr. JOS. WARWICK 7, Waterville Terrace, North Shields. 

Mr. F. A. CIAPPESSONI 38, Crosfield Road, Cleator Moor. 



LONDON BRANCH COMMITTEE. 

Chairman: Mr. GEO. HAWKINS, 79, Kingston Road, Oxford. 
Vice-Chairman: Mr. HENRY PUMPHREY, Paddock Terrace, Lewes. 

Mr. GEORGE HINES North Bank, Belstead Road, Ipswich. 

Mr. H. ELSEY Bickleigh, Festing Grove, Festing Road, Southsea. 

Mr. J. F. GOODEY New Town Lodge, Colchester, Essex. 

Mr. W. H. BROWN 1, Cardiff Road, Newport, Mon. 

Mr. I. MORT 233, High Road, Leyton, Essex. 

The vacancy caused by the death of Mr. Sutherland will be filled in 

March, 1905. 



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



AUDITORS 



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



Mr. JAMES E. LORD, Rochdale. 
Mr. C. J. BECKETT, Darwen. 



OFFICERS OF THE SOCIETY. 



Secretary and Accountant: 
Mr. THOMAS BRODRICK. 



Bank Manager and Cashier 
Mr. JOHN HOLDEN. 



BUYERS, SALESMeN, &c. 
Manchester — Grocery and Provisions : 



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



Mr. LEWIS WILSON. 
Mr. JOSEPH HOLDEN. 



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

Manchester — Drapery : 



Mr. JOHN T. OGDEN. 
Mr. G. TOMLINSON. 
Mr. J. C. FODEN. 



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



Manchester — Woollens, Boots, and Furniture: 

WooUens and Ready-mades Mr. W. GIBSON. 

Boots and Shoes and Saddlery Mr. HENRY JACKSON. 

Furniture and Hardware Mr. T. R. ALLEN. 

Shipping and Coal Department : 

Mr. CHAS. R. CAMERON. 

Shipping and Forwarding Depots: 

Rouen (France) Mr. JAMES MARQUIS. 

Goole Mr. W. J. SCHOFIELD. 

Calais (France) Mr. WILLIAM HURT. 

Hamburg (Germany) Mr. WILLIAM DIL WORTH. 

London : 
Tea and Coffee Mr. CHARLES FIELDING. 

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. W. AMOS. 

Blackburn Mr. H. SHELMERDINE. 

Longton : 
Crockery Depot Mr. J. RHODES. 



8 



BUYERS, SALESMEN, &c—C(mtinued. 



Newcastle : 

Chief Clerk and Branch Secretary Mr. 

Grocery and Provisions Mr. 

Mr. 

Drugs, Drysaltery, &c Mr. 

Paper, Twine, &c Mr. 

Drapery, Woollens, and Ready-mades Mr. 

Millinery and Fancy Mr. 

Boots and Shoes Mr. 

Furniture Mr. 

Fancy Hardware Mr. 



H. R. BAILEY. 
ROBT. WILKINSON. 
T. WEATHERSON. 
R. A. WALLIS. 
H. GLENNY. 
JOHN MACKENZIE. 
T. TOWNS. 
0. JACKSON. 
J. W. TAYLOR. 
H. H. BAILEY. 



London : 

Chief Clerk and Branch Secretary Mr. WILLIAM STRAWN. 

Grocery and Provisions Mr. WM. OPENSHAW. 

Drapery Mr. F. G. WADDINGTON. 

Mr. F. ROCKELL. 

Woollens and Ready-mades Mr. GEORGE HAY. 

Boots and Shoes Mr. ALFRED PARTRIDGE. 

Furnishing Mr. F. LING. 



Bristol Depot : 
Mr. J. W. JUSTHAM. 



Cardiff Depot: 

Mr. JAS. F. JAMES. 



Northampton Depot 

Mr. A. BAKER. 



IRISH DEPOTS— BUTTER AND EGGS, ALSO BACON FACTORY. 

Cork: 
Mr. JAMES TURNBULL. 

Tralee : 



Mr. JAMES DAWSON. 



Limerick : 
Mr. WILLIAM L. STOKES. 



Armagh : 
Mr. A. HOLLAND. 



Tralee Bacon Factory : 
Mr. J. E. PROSSOR. 



COLONIAL AND FOREIGN DEPOTS: 



New York (America) : 
Mr. JOHN GLEDHILL. 

Copenhagen (Denmark) : 
Mr. J. HALPIN. 

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

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



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

Hamburg (Germany) : 
Mr. WM. DILWORTH. 

Gothenburg (Sweden) : 
Mr. H. C. K. PETERSEN. 

Sydney (Australia) : 
Mr. JNO. ROYLE. 



Herning (Denmark) : 
Mr. C. CHRISTENSEN. 



PRODUCTIVE WORKS, &c. 



Lower Crumpsall Biscuit, <&c., Works: 
Mr. GEORGE BRILL. 

Leicester Boot and Shoe Works: 
. Mr. T. E. HUBBARD. 

Heckmondwike Boot and Shoe Works: 

Mr. J. YORKE. 

Rushden Boot and Shoe Works: 
Mr. E. BALLARD. 

Batley Woollen Cloth Works : 
Mr. S. BOOTHROYD. 
Dunston Corn Mill: Silvertown Corn Mill: 

Mr. TOM PARKINSON. Mr. G. V. CHAPMAN. 

Broughton Cabinet Factory : 
Mr. J. HOLDING. 

Huddersfield and Leeds Brush Factories: 
Mr. A. W. SAUNDERS. 

Irlam Soap, Candle, Glycerine, Lard, and Starch Works: 
Mr. J. E. GREEN. 

Leeds Clothing Factory: Broughton Clothing Factory 

Mr. WILLIAM UTTLEY. Mr. A. GRIERSON. 

West Hartlepool Lard Factory and Egg Department: 
Mr. W. HOLLAND. 

Middleton Junction Preserve, Candied Peel, and Pickle Works: 
Mr. A. J. CLEMENTS. 

Littleboro' Flannel Factory : 
Mr. W. H. GREENWOOD. 

Manchester Tobacco, Cigar, Cigarette, and Snuff Factory: 
Mr. J. C. CRAGG. 

Manchester Printing, Bookbinding, Boxmaking, and Lithographic 

Works : 
Mr. G. BREARLEY. 

Pelaw Drug and Sundries Works : Pelaw Printing Works: 

Mr. R. A. WALLIS. Mr. H. GLENNY. 

Luton Cocoa and Chocolate Works: 
Mr. E. J. STAFFORD. 

Leicester Hosiery and Shirt Factory : 
Mr. T. J. WICKES. 

Bury Weaving Shed: 
Mr. H. BLACKBURN. 

Sydney (Australia) Tallow and Oil Works: 
Mr. LOXLEY MEGGITT. 
Building Department: Architect: 

Mr. P. HEYHURST. Mr. F. E. L. HARRIS. 



10 



EMPLOYES. 



NUMBEE OF EMPLOYES, SEPTEMBEE, 1904. 

Distributive Departments. Totals!^ 
General, Drapery, Woollens, Boot and Shoe, and Fur- 
nishing Offices Manchester 465 

Bank „ 31 

Architect's Office „ 20 

Grocery Department „ 326 

Paper, Twine, and Stationery Department ,, 11 

Drapery Department .- „ 180 

Woollen Cloth Department „ 46 

Boot and Shoe, and Saddlery Department „ 60 

Furnishing Department „ 84 

Shipping „ „ 10 

Building „ , 288 

Dining-room ,, „ 30 

Engineers' „ „ 12 

Other „ „ 51 

1,614 

Branches. 

Newcastle (Office and Departments) 596 

„ Pelaw Works 688 

„ Engineering Department 75 

1,359 

London (Office and Departments) 351 

„ Bacon and Pickling 34 

,^ Tailoring 128 

„ Bedding and Upholstery and Polishing 16 

Building 133 

„ Stables 33 

„ Engineers 28 

„ Silvertown Factory 100 

823 

Joint English and Scottish C.W.S. 

London Tea 441 

„ Office and Saleroom 45 

„ Coffee 20 

Tea Estates 297 

803 

Depots. 

Bristol 122 

Cardiff 23 

Northampton 20 

165 

Carried forward 4,764 



11 



NUMBEE OF EMPLOYES, SEPTEMBEE, 1904. 

Collective 

Totals. 

Brought forward ■ 4,7G4 

Purchasing Depots. 

Liverpool Branch — Grocery and Shipping 91 

Longton Crockery 56 

Irish Branches 90 

„ Creameries 406 

Tralee Bacon Factory 90 

733 

Foreign Purchasing Depots. 

New York 6 

Montreal 4 

Copenhagen 25 

Hamburg 8 

Aarhus 10 

Gothenburg 10 

Odense 8 

Denia 3 

Sydney 9 

Herning 25 

108 

Salerooms. 

Leeds 4 

Nottingham 3 

Birmingham 1 

Huddersfield 1 

Blackburn , 1 

10 

Shipping Offices. 

Goole 20 

Garston 1 

Rouen 10 

Calais 10 

41 

Steamships. 

" Pioneer " 14 

" Federation " 18 

" Equity " 19 

" Liberty " 19 

" Unity " 21 

" Fraternity " 14 

" Briton " 4 

" Dinah " 4 

113 

Carried forward 5,769 



12 



NUMBER OF EMPLOYES, SEPTEMBER, 1904. 



• Collective 

Totals. 

Brought forward 5,769 

Productive Works. 

Batley Woollen Mill 210 

Broughton Cabinet Factory 102 

Corsets „ 140 

Mantle „ 80 

Shirt „ 207 

Tailoring „ 580 

Underclothing Factory 60 

Millinery 33 

Crumpsall Biscuit Works 439 

Dunston Corn Mill 157 

Enderby 147 

Heckmondwike Currying Department 38 

Shoe Works 399 

Huddersfield Brush Factory 31 

Irlam Soap Works 419 

Leicester Shoe Works, Knighton Fields 1,779 

„ „ Duns Lane 511 

„ Hosiery Factory 384 

Leeds Ready-Mades 655 

,, Brush Factory- 41 

Littleborough Flannel Factory 99 

Longsight Printing Works 620 

Luton Cocoa Works (Joint English and Scottish C.W.S.) 190 

Manchester Tobacco Factory 483 

Middleton Junction Preserve Works 555 

Rushden Boot Factory 351 

Silvertown Corn Mill 97 

West Hartlepool Lard Refinery 28 

Sydney Tallow Factory 47 

8,832 

Roden Estate 69 

„ Convalescent Home 8 

Marden Fruit Farm 54 



Total 14,732 



13 



MEETINGS 


AND OTHER COMING EVENTS 




IN CONNECTION WITH THE SOCIETY IN 1905. 




Feb. 4- 


-Saturday . 


..Nomination Lists: Last day for receiving. 




Mar. 7- 


-Tuesday . . 


. . Voting Lists : Last day for receiving. 




» 11- 


-Saturday . 


..New^castle and London Branch and 
Quarterly Meetings. 


Divisional 


„ 18- 


-Saturday . 


. . General Quarterly Meeting — Manchester. 




May 6- 


-Saturday . 


..Nomination Lists: Last day for receiving. 




June 6- 


-Tuesday . 


. . Voting Lists : Last day for receiving. 




„ 10- 


-Saturday . 


. . Newcastle and London Branch and 
Quarterly Meetings. 


Divisional 


„ 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. 




M 9- 


-Saturday . 


...Newcastle and London Branch and 
Quarterly Meetings. 


Divisional 


„ 16- 


- 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 . 


...Newcastle and London Branch and 
Quarterly Meetings. 


Divisional 


„ 16- 


-Saturday. 


. . . General Quarterly Meeting — Manchester. 




„ 23- 


-Saturday . 


. . . Half-yearly Stocktaking. 


' 



14 



PRINCIPAL 


EVENTS IN CONNECTION WITH THE 




CO-OPERATIVE WHOLESALE SOCIETY 






SINCE ITS COMMENCEMENT. 


Yeae. 


Day. 


Events. 


1863 . 


. Aug. 11 . 


. Co-operative Wholesale Society enrolled. 


1864 . 


. Mar. 14 . 


. Co-operative Wholesale Society commenced business. 


1866 . 


. April 24 . 


. Tipperary Branch opened. 


1868 . 


. June 1 . 


. Kilmallock Branch opened. 


1869 . 


. Mar. 1 . 


. Balloon Street Warehouse opened. 


n • 


. July 12 . 


. Limerick Branch opened. 


1871 . 


. Nov. 26 . 


. Newcastle-on-Tyne Branch opened. 


1872 . 


. July 1 . 


. Manchester Boot and Shoe Department commenced. 


>> 


. Oct. 14 . 


. Bank Department commenced. 


1873 . 


. Jan. 13 . 


. Crumpsall Works purchased. 


j> 


. April 14 . 


. Armagh Branch opened. 


>> 


. June 2 . 


. IManchester Drapery Department established. 


>> 


. July 14 . 


. Waterford Branch opened. 


j> 


. Aug. 4 . 


. Cheshire Branch opened. 


>> 


. „ 4. 


. Leicester Works purchased. 


J5 


. „ 16 . 


. Insurance Fund established. 


)) 


. Sept. 15 . 


. Leicester Works commenced. 


1874 . 


. Feb. 2 . 


. Tralee Branch opened. 


>> 


. Mar. 9 . 


. London Branch established. 


j> 


. Oct. 5 . 


. Durham Soap Works commenced. 


1875 . 


. April 2 . 


. Liverpool Purchasing Department commenced. 


>) 


. June 15 . 


. Manchester Drapery Warehouse, Dantzic Street, opened. 


1876 . 


. Feb. 14 . 


. Newcastle Branch Buildings, Waterloo Street, opened. 


j> 


. „ 21 . 


. New York Branch established. 


>> 


. May 24 . 


. S.S. " Plover " purchased. 


j; • 


. July 16 . 


. Manchester Furnishing Department commenced. 


>> 


. Aug. 5 . 


. Leicester Works first Extensions opened. 


1877 . 


. Jan. 15 . 


. Cork Branch established. 


)) 


. Oct. 25 . 


. Land in Liverpool purchased. 


1879 . 


. Feb. 21 . 


. S.S. "Pioneer," Launch of. 


>> 


. Mar. 24 . 


. Rouen Branch opened. 


>> 


. Mar. 29 . 


. S.S. "Pioneer," Trial trip. 


>> • 


. June 30 . 


. Goole Forwarding Department opened. 


1880 . 


. Jan. 30 . 


. S.S. "Plover" sold. 


>> 


. July 27 . 


. S.S. "Cambrian" purchased. 


5) 


. Aug. 14 . 


. Heckmondwike Boot and Shoe Works commenced. 


») 


. Sept. 27 . 


. London Drapery Department commenced in new premises, 
99, Leman Street. 


1881 . 


. June 6 . 


. Copenhagen Branch opened. 



15 



PRINCIPAL 


EVENTS IN CONNECTION WITH THE 




CO-OPERATIVE WHOLESALE SOCIETY 






SINCE ITS COiMMENCEMENT— confiJH/ed. 


Year. 


Day. 


Events. 


1882 . 


. Jan. 18 . 


. Garston Forwarding Depot commenced. 


^ „ . 


. Oct. 31 . 


. Leeds Saleroom opened. 


M • 


. Nov. 1 . 


. London Tea and Coffee Department commenced. 


1883 . 


. July 21 . 


. S.S. "TNIarianne Briggs" purchased. 


1884 . 


. April 7 . 


. Hamburg Branch 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. 


>> • 


. » 29 . 


. Bristol Dep6t commenced. 


>> • 


. Oct. 6 . 


. S.S. "Progress," Launch of. 


1885 . 


. Aug. 25 . 


. Huddersfield Saleroom opened. 


»> 


. Dec. 30 . 


. Fire — Tea Department, London. 


1886 . 


. April 22 . 


. Nottingham Saleroom opened. 


>> 


. Aug. 25 . 


. Longton Crockery Depot opened. . 


M 


. Oct. 12 . 


. S.S. "Federation," Launch of. 


1887 . 


. Mar. 14 . 


. Batley Mill commenced. 


M 


. June 1 . 


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


" , • 


. July 21 . 


. Manchester — New Furnishing Warehouse opened. 


»> • 


. Aug. 29 . 


. Heckmondwike — Currying Department commenced. 


>) 


. Nov. 2 . 


. London Branch — New Warehouse opened. 


J> • 


. „ 2 . 


. Manufacture of Cocoa and Chocolate commenced. 


1888 . 


. July 7 . 


. S.S. " Equity," Launch of. 


>> 


. Sept. 8 . 


. S.S. "Equity," Trial trip. 


>j • 


. Sept. 27 . 


. S.S. "Cambrian" sold. 


5> • 


. Oct. 14 . 


. Fire — Newcastle Branch. 


1889 . 


. Feb. 18 . 


. Enderby Extension opened. 


>> 


. Nov. 11 . 


. Longton Depot — New Premises opened. 


1890 . 


. Mar. 10 . 


. S.S. "Liberty," Trial trip. 


n • 


. May 16 . 


. Blackburn Saleroom opened. 


)» • 


. June 10 . 


. Leeds Clothing Factory commenced. 


j> • 


. Oct. 22 . 


. Northampton Saleroom opened. 


1891 . 


. April 18 . 


. Dunston Corn Mill opened. 


>) • 


. Oct. 22 . 


. Cardiff Saleroom opened. 


j> 


. Nov. 4 . 


. Leicester New Works opened. 


>) • 


. „ 4 . 


. Aarhus Branch opened. 


>) 


. Dec. 24 . 


. Fire at Crumpsall Works. 



16 



PRINCIPAL EVENTS IN CONNECTION WITH THE 
CO-OPERATIVE WHOLESALE SOCIETY 

SINCE ITS COMMENCEMENT— contimteti. 



Year. Day. Events. 

1892 . . May 5 . . Birmingliani Saleroom opened. 

1893 . . „ 8 . . Broughton Cabinet Factory opened. 

1894 . . June 29 . . Montreal Branch opened. 

1895 . . Jan. 23 . . Printing Department commenced. 
„ . . Aug. 5 . . Gothenburg Branch opened. 

„ . . Oct. 2 . . Irlam Soap Works opened. 

„ .. „ 10 .. Loss of the S.S. " Unity." 

1896 . . April 24 . . West Hartlepool Refinery purchased. 

„ . . June 26 . . Middleton Preserve Works commenced. 

„ . . June 13 . . Roden Estate purchased. 

„ .. July 1 .. "Wheatsheaf" Record — first publication. 

1897 . . Feb. 10 . . New Northampton Saleroom opened. 

„ . . Mar. 1 . . Manufacture of Candles commenced at Irlam. 

„ . . ,, 1 . . Broughton Tailoring Factory opened. 

„ . . „ 22 . . New Tea Department Buildings opened. 

„ . . Aug. 7 . . Sydney Depot commenced. 

„ . . Sept. 16 . . Banbury Creamery opened. 

1898 . . April 1 . . Littleboro' Flannel Mill acquired. 
„ . . May 9 . . Tobacco Factory commenced. 

„ . . July 11 . . Longsight Printing Works commenced. 

„ . . Oct. 20 . . Corset Factory commenced. 

1900 . . Jan. 19 . . Herning Slagteri purchased. 

„ . . Mar. 24 . . Rushden Factory commenced. 

„ . . June 20 . - Silvertown Flour Mill opened. 

1901 . . April 30 . . Sydney Tallow Factory purchased. 
„ . . July 27 . . Roden Convalescent Home opened. 
„ . . Sept. 3 . . Tralee Bacon Factory commenced. 
„ . . Oct. 9 . . Rushden New Factory opened. 

1902 . . April 9 . . New Birmingham Saleroom opened. 

„ . . „ 25 . . Fire at Newcastle Branch (Drapery Department). 

„ . , May 1 . . Work commenced at Pelaw. 

„ . . Sept. 8 . . Luton Cocoa Works opened. 

„ .. Nov. 1 .. Launch of New Steamer, " Unity," Greenock. 

1903 . . July 1 . . Leicester Hosiery Factory taken over. 

,, .. Oct. 24 .. Launch of New Steamer, ** Fraternity." 

1904 . . Feb. 20 . . Marden Fruit Farm purchased. 

„ .. April 18 .. New Drapery Buildings, Manchester, opened. 

„ . . June 20 . . Brislington Butter Factory commenced. 

„ . . July 1 . . Huddersfield Brush Factory taken over. 



17 



LIST OF TELEGRAPHIC ADDRESSES. 



Batley Woollen Mill: "WHOLESALE, BATLEY." 

Blackburn Saleroom: "WHOLESALE, BLACKBUKN." 

Bristol Depot : "WHOLESALE, BRISTOL."' 

Cardiff Saleroom: "WHOLESALE, CARDIFF." 

Central, Manchester: "WHOLESALE, MANCHESTER." 

Crumpsall Works : "BISCUIT, MANCHESTER." 

Dunston-on-Tyne Corn Mill: "WHOLESALE, GATESHEAD." 

GooLE Dep6t: "WHOLESALE, GOOI.E." 

Hartlepool Lard Refinery: " WHOLESALE, WEST HARTLEPOOL." 

Heckmondwike Shoe Works: "WHOLESALE,* HECKMONDWIKE." 

HUDDERSFIELD BrUSH FACTORY : "CO-OPERATIVE BRUSH, 

HUDDERSFIELD." 
HUDDERSFIELD SALEROOM: "WHOLESALE, HUDDERSFIELD." 
IRLAM Soap Works: "WHOLESALE, CADISHEAD." 
Leeds Ready-Mades Factory : "SOCIETY, LEEDS." 
Leeds Sale and Sample Rooms: "WHOLESALE, LEEDS." 
Leicester Hosiery Factory: "SYMERGON, LEICESTER." 
Leicester Shoe Works: "WHOLESALE, LEICESTER." 
LiTTLEBOROUGH Flannel Mills : "WHOLESALE, LITTLE BOROUGH." 
Liverpool Office and Warehouse: "WHOLESALE, LIVERPOOL." 
London Branch : "WHOLESALE, LONDON." 
LoNGSiGHT Printing Works: "TYPOGRAPHY, MANCHESTER." 
LoNGTON Crockery Depot: "WHOLESALE, LONGTON (STAFF.)." 
Luton Cocoa Works: "WHOLESALE, LUTON." 
Marden Fruit Farm : "WHOLESALE, MARDEN, HEREFORD." 
MiDDLETON Preserve Works: "WHOLESALE, MIDDLETON 

JUNCTION." 

Newcastle Branch : "WHOLESALE, NEWCASTLE-ON-TYNE." 
Newcastle Branch, Pelaw : "WHOLESALE, BILL-QUAY." 
Northampton Saleroom: "WHOLESALE, NORTHAMPTON." 
Nottingham Saleroom: "WHOLESALE, NOTTINGHAM." 
RoDEN Estate: "WHOLESALE, HIGH ERCALL." 
Rushden Boot Works: "WHOLESALE, RUSHDEN." 
SiLVERTOWN Flour Mill : " CO-OPERATIF, LONDON." 
SiLVERTOWN Productive: "PRODUCTIVE, LONDON." 
Tea Department : "LOOMIGER, LONDON." 
Tobacco Factory: "TOBACCO, MANCHESTER." 



18 



TELEPHONIC COMMUNICATION. 



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



MANCHESTER— GENERAL OFFICES 



DRAPERY DEPARTMENT 

BOOT AND SHOE DEPARTMENT .... 

FURNISHING DEPARTMENT 

ORUMPSALL— Sub to MANCHESTER GENERAL OFFICES 

LONGSIGHT— „ 

TOBACCO— 

BROUGHTON— CABINET WORKS 

NEWCASTLE— WATERLOO STREET 

WEST BLANDFORD STREET 1787 

1260 

• 1989 

SADDLERY DEPARTMENT (Darn Crook) 

GREENGROCERY „ 

QUAYSIDE WAREHOUSE 

PELAW WORKS Gateshead 

LONDON— GENERAL OFFICE Avenue 

GROCERY SALEROOM „ 

DRAPERY , 

TEA DEPARTMENT „ 

GENERAL OFFICE „ 
FURNISHING and BOOT DEPARTMENT „ 
BUILDING & ENGINEERING DEPARTMENT 
CARTAGE 




BATLEY 
BRISTOL- 



OFFICE 

SALEROOM 

DRAPERY DEPARTMENT 
NEW BUILDINGS 



CARDIFF . 
DUNSTON 



GARSTON 

GOOLE 

IRLAM 

LEEDS READY-MADES, HOLBECK 

SALEROOM : 

LEICESTER— WHEATSHEAF WORKS 235 

HOSIERY 

LIVERPOOL— VICTORIA STREET 



REGENT ROAD 

LONGTON 

LUTON 

MIDDLETON— PRESERVE WORKS (Failsworth) 

NORTHAMPTON SALEROOM 

RUSHDEN 

SILVERTOWN FLOUR MILL— EASTERN 

PRODUCTIVE -EASTERN 

WEST HARTLEPOOL REFINERY 



*284 

2506 

2507 

498 

2116 

1524 

564 

121 

2591 

5572 

5571 

5570 

3003 

2592 

1049 

907 

101 

40 

940 

1415 

299x 

*563 

1261 

*2 

6 

2 

5 

1648 

2098 

1132 

345 

397 

5865 

*1 

5861 

16 

113 

33 

206 

10 

602 

924 

286 



♦ Post Office System. All others National Telephone Company. 



19 



CO-OPE R ATI V 

PAST ME 


E WHOLESALE 


SOCIETY 1 


LIMITED. 

iE. 


MBERS OF GENERAL COMMITTE 


Name. 


Address. 


Elected. 


Retired. 


*A. Greenwood 


Rochdale 


1863 August . . 
1863 August .. 
1863 August .. 


1870 August. 


f Councillor Smithies . . 


Rochdale 


1869 May. 


§ James Dyson 


Manchester 


1867 May. 


Edward Hooson 


Manchester - 


1863 August .. 
1866 May 


1864 March. 
1869 Dec. 


John Hilton 


Middleton 


1863 August . . 


1868 Nov. 




Heckmondwike . . -l 


1863 August .. 


1864 March. 


*James Crabtree 


1865 Nov 

1885 Dec 


1874 May. 
1886 March, 




V 


1886 June 


1889 Dec. 


Joseph Thomasson .... 


Oldham 


1863 August .. 
1866 May 


1864 March. 
1869 Nov. 


Charles Howarth .... 
J. Neild 


Heywood 


1864 March . . . . 
1864 March .... 
1867 Nov 


1866 October. 
1865 Nov. 
1868 Nov. 


Mossley j 


Thomas Cheetham .... 
W. Nuttall 


Rochdale 


1864 March .... 

1865 Nov 

1876 June 


1865 Nov. 

1866 Feb. 
1877 Dec. 


Oldham | 

i 


§E. Longfield 


Manchester 


1867 May 


1867 Nov. 






1868 Feb 


1868 May. 


t J. M. Percival 


Manchester - 


1870 Feb 


1872 August. 




> 


1876 March . . . . 


1882 June. 


Isaiah Lee 

§D. Baxter 


Oldham 


1867 Nov 

1868 May 


1868 Nov. 
1871 May. 


Manchester 


J. Swindells 


Hvde 


1868 Nov 


1869 Nov. 


T. Sutcliffe 


Todmorden 


1868 Nov 


1869 Nov. 


J James C. Fox 


Manchester 


1868 Nov 


1871 May. 


VV. Marcroft 


Oldham 


1869 May 


1871 May. 


Thomas Pearson 

R. Holgate 


Eccles 


1869 Nov 

1869 Nov 


1871 Nov. 
1870 Nov. 


Over Darwen 


A Mitchell 


Rochdale 


1870 August . . 
1870 Nov 


1870 Nov. 


W. Moore 


Batley Carr 


1871 August. 


JTitusHall 


Bradford - 


1871 May 

1877 June 


1874 Dec. 
1885 Dec. 



20 



PAST MEMBERS OF GENERAL COMMITTED,— continued. 



Name. 



B. Hague 

Thomas Shorrocks . 
JR. Allen 

Job Whiteley 

J Thomas Hayes . . . 
Jonathan Fishwick 
J. Thorpe 

JW. Johnson 



§H. Whiley .... 

J. Butcher . . . . 
H. Atkinson. . . . 
J. F. Brearley . . 
Robert Cooper , . 
H. Jackson . . . . 
J. Pickersgill . . 

W. Barnett 

John Stansfield 



S. Lever 



F. R. Stephenson . 

R. Whittle 

jThos. Swann 

Joseph Mc.Nab . . . 

James Hilton 

Samuel Taylor 

William P. Hemm. 

H. C. Pingstone . . . 
*§J. T. W. Mitchell , 

E. Hibbert 

James Lownds 

Amos Scotton , 



Address. 



Elected. 



Barnsley ... 

Over Darwen 
Oldham .... 

Halifax 



Failsworth 
Bolton . . . , 
Halifax . . . 



Bolton 



Manchester 



Banbury 

Blaydon-on-Tyne 

Oldham 

Accrington 

Halifax 

Batley Carr 

Macclesfield 

Heckmondwike . 



Bacup -, 

Halifax 

Crewe 

Masborough 

Hyde 

Oldham 

Bolton 

Nottingham 

Manchester 

Rochdale 

Failsworth 

Ashton-under-Lyne. . 
Derby 



1871 
1874 

1871 

1871 

1871 
1873 

1871 

1871 

1872 

1872 
1877 

1872 
1874 

1873 

1873 

1874 

1874 

1874 

1874 

1874 

1874 

1876 
1886 

1876 

1877 

1882 

1883 

1884 

1885 

1888 

1886 

1869 

1882 

1885 

1890 



May 
Dec. 



May . 

August 

August 
Feb. 



Nov. 

Nov. 

Feb. 

Feb. 
June 



August 
May 

May 

August 

Feb. 

Feb. 

Dec. 

Dec. 

Dec. 

Dec. 

Sept. 
March 

Sept 

Dec. 

Sept 

Dec. 

Sept 

Sept 

Sept 

March 

Nov. 

Sept, 

March 

June 



Retired. 



1873 
1884 

1871 

1877 

1872 
1874 

1873 

1872 

1873 

1876 
1885 

1874 
1876 

1873 

1874 

1874 

1876 

1876 

1877 

1882 

1898 

1885 
1888 

1877 

188C 

1899 

1886 

1890 

1891 

1889 

1894 

1895 

1895 

1895 

1904 



]\Iay. 

Sept. 

Nov. 

April. 

Feb. 
Feb. 

August. 

Feb. 

Feb. 

June. 
March. 

Feb. 
March. 

August. 

Dec. 

Dec. 

June. 

June. 

March. 

Sept. 

June. 

Sept. 
May. 

March. 

March. 

Feb. 

March. 

January. 

Dec. 

August. 

June. 

March. 

June. 

July. 

October. 



* Held Office as President. 
t Held Office as Secretary. 



+ Held Office as Secretary and Treasurer. 
§ Held Office as Treasurer. 



21 



*PAST MEMBERS OP NEWCASTLE BRANCH COMMITTEE. 



Name. 



George Dover 

Humphrey Atkinson . 
f James Patterson 

John Steel 

William Green 

Thomas Pinkney 

f John Thirlaway . . . . . 

William Robinson . . . 

William J. Howat . . . 

J. Atkinson 

George Fryer 

Matthew Bates . . . . . 

Richard Thomson . . . 

George Scott 

Robert Irving 

William Stoker 

Thomas Rule 



Address. 



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

Durham ;. 

Newbottle 

Gateshead 

Shotley Bridge .... 
Newcastle-on-Tyne . . 

Wallsend 

Cramlington 

Newcastle-on-Tyne . . 

Sunderland 

Newbottle 

Carlisle 

Seaton Delaval . . . . 
Gateshead 



Elected. 



1874 Dec. 
1874 Dec. 
1874 Dec. 
1874 Dec. 
1874 Dec. 
1874 Dec. 

1876 Dec. 

1877 Sept. 
1877 Dec. 
1883 Dec. 

1883 Dec. 

1884 Jime 
1874 Dec. 
1879 May 

1892 June 

1893 Sept. 
1893 June 



Retired. 



1877 
1879 
1877 
1876 
1891 
1875 
1892 
1884 
1883 
1890 
1887 
1893 
1893 
1893 
1904 
1902 
1903 



Sept. 

May. 

Sept. 

Sept. 

Sept. 

March. 

May. 

June. 

Dec. 

May. 

Dec. 

June. 

Sept. 

Dec. 

August. 

July. 

June. 



*PAST MEMBERS OF LONDON BRANCH COMMITTEE. 



Name. 



Address. 



J. Durrant 

John Green 

I 

fThomas Fowe i Buckfastleigh 

T. E. Webb Battersea 



Elected. 



Arundel 1874 

Woolwich I 1874 

1874 
1874 



J. Clay Gloucester 1874 

t William Strawn Sheemess 1875 

Frederick Lamb I Banbury 1876 

F. A. Williams i Reading 1882 

J. J. B. Beach Colchester | 1886 

R. H. Tutt ! Hastings ! 1897 

G. Sutherland : Woolwich ! 1883 



Dec. . 
Dec. . 
Dec. . 
Dec. . 
Dec. . 
Dec. . 
Dec. . 
June . 
Dec. . 
March 
Dec... 



Retired. 



1875 
1876 
1878 
1896 
1901 
1882 
1888 
1886 
1888 
1904 
1904 



Dec. 

Dec. 

March. 

Dec. 

Oct. 

March. 

Dec. 

Sept. 

Dec. 

Feb. 

Oct. 



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



22 



CO-OPERATIVE WHOLESALE SOCIETY 
LIMITED. 




T 

MEMBERS OF GENERAL, AND NEWCASTLE 

AND LONDON BRANCH COMMITTEES WHO HAVE DIEE 

DURING TIME OF OFFICE. 


» 


NAME. 


ADDRESS. 


DATE OF DEATH. 


Edward Hooson 

Robert Allen 


GENERAL. 

Manchester 

Oldham 


December 11th, 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. 


Richard Whittle 

Samuel Lever 

William P. Hemm .... 

James Hilton 

Samuel Taylor 

J. T. W.Mitchell 

E. Hibbert 


Crewe 


Bacup 


Nottingham 

Oldham 


Bolton 


Rochdale 

Failsworth 

Ashton-un-Lyne . . 

Masboro' 

Derby 


James Lownds ........ 

Thos. Swann 


July 27th, 1895. 
February 15th, 189^ 
October 2nd, 1904. 

May 26th, 1890. 
September 9th, 189] 
May 1st, 1892. 
July 4th, 1902. 
August 22nd, 1904. 

December 21st, 1888 
December 2nd, 1896 
October 25th, 1901. 
February 26th, 1904 
October 17th, 1904. 


). 

L. 


Amos Scotton 

J. Atkinson 


NEWCASTLE. 

Wallsend 

Durham 

Gateshead 

Seaton Delaval . . 
Carlisle 


William Green 

John Thirlaway 

William Stoker 

Robert Irving 

J. J. B. Beach 

T. E. Webb 


LONDON. 

Colchester 

Battersea 

Gloucester 

Hastings 

Woolwich 


J. Clav 


R. H. Tutt 


G. Sutherland 





23 



Statistics 



SHOWING THE 
PROGRESS OF 



THE CO-OPERATIVE WHOLESALE 
SOCIETY LIMITED. 



24 



PBOGBESS FROM COMMENCEMENT, IN 



Year ended 



October, 



January, 



1864 (30 weeks) . 

1865 

1866 

1868 (65 weeks) . 

1869 

1870 

1871 (53 weeks) . 

1872 

1873 

1874 



1875 

1876 

1877 (53 weeks) 



„ 1878 
1879 

Decern l)er, 1879 

„ 1880 

„ 1881 

1882 
1883 



(50 weeks) . 



1884 (53 weeks).-. 

1885 

1886 

1887 

1888 

1889 (53 weeks).. 

1890 

1891 

1892 

1893 

1894 






1895 (53 weeks). 

1896 

1897 



1899 
1900 



5,835 
6,949 

13,899 

17,326 
22,254 

24,717 

24,979 
28,206 

30,688 

33,663 

34,351 

38,643 
41,783 

45,099 

51,099 

58,612 

64,475 

67,704 

72,399 

92,572 

100,022 
112,339 
121,555 
127,211 

132,689 

142,868 
151,682 

161,720 

170,993 

182,810 



1901 (53 weeks)..] 196,556 

1902 208,299 

1903 216,249 



a .5 ** 

« So « 

^S. So 

•WW °Xi 
Oj2 O <U 
.+=>!-■ 
O £" o3 

^1 ^ 



18,337 
24,005 
31,030 
59,349 
74,737 
79,245 
89,880 
114,588 
134,276 

168,985 

198,608 
249,516 

276,522 

274,649 
305,161 

331,625 

361,523 

367,973 

404,006 
433,151 

459,734 

507,772 

55^,104 

604,800 

634,196 

679,336 

721,316 

751,269 
824,149 
873,698 
910,104 

930,985 

993,564 
1,053,564 

1,118,158 

1,179,609 

1,249,091 

1,315,235 
1,392,399 
1,445,099 



Capital. 



£ 

2,455 
7,182 
10,968 
11,276 
14,888 
16,556 
19,015 
24,410 
31,352 

48,126 

60,930 
78,249 

94,590 

103,091 
117,657 

130,615 

146,061 

156,052 

171,940 
186,692 

207,080 

234,112 

270,679 

300,953 

318,583 

342,218 

434,017 

473,956 
523,512 
570,149 
598,496 

635,541 

682,656 
728,749 

775,536 

821,224 

883,791 

948,944 
1,006,894 
1,043,031 



3« ^«l 



£ 
Inclu- 
ded in 
Shares. 
14,355 
16,059 
22,822 
22,323 
25,768 
112,589 

147,949 

193,594 
286,614 

299,287 

287,536 
291,939 

321,670 

361,805 

386,824 

416,832 
455,879 

494,840 

524,781 

567,527 

590,091 

648,134 

722,321 

824,974 

900,752 
925,471 
917,482 
972,586 

1,092,070 

1,195,895 
1,254,319 

1,297,182 

1,372,541 

1,568,163 

1,664,765 
1,701,932 
1,871,026 



82 
682 
1,115 
1,280 
2,826 
1,910 
2,916 

1,613 

5,373 
8,910 

12,631 

14,554 
16,245 

25,240 

38,422 

16,037 

20,757 
20,447 

25,126 

31,094 

37,755 

39,095 

51,189 

58,358 

48,549 

53,165 
56,301 
35,813 
37,556 

64,354 

97,852 
109,883 

152,460 

199,104 

257,056 

285,132 
342,152 
327,905 



oofe 



"O CO 
> 2 

tfpq 



2,356 

3,385 
5,834 

10,843 

12,556 
15,127 

15,710 

17,905 

18,644 

19,729 
21,949 

24,324 

40,084 

57,015 

73,237 

84,201 

119,541 

155,231 

193,115 

218,534 
240,884 
259,976 

282,563 

319,478 
350,747 

382,620 

415,690 

447,390 



634 

788 
1,146 

1,095 

1,661 

2,489 

2,945 
6,214 

9,988 
11,104 
11,403 
13,666 
13,928 

9,197 

11,695 

15,409 
17,827 
14,973 
22,488 

19,050 

20,161 

28,623 

24,202 
20,942 
31,545 



477,904 39,304 
446,757 4,915 
481,886 13,700 



£ 

2,455 

7,182 

11,050 

26,313 

82,062 

40,658 

44,164 

52,088 

146,857 

200,044 

263,282 
379,607 

417,985 

418,525 
442,114 

494,380 

565,854 

580,046 

632,203 
691,181 

761,358 

841,175 

944,379 

1,017,042 

1,116,035 

1,251,635 

1,474,466 

1,636,397 
1,741,645 
1,779,301 
1,891,102 

2,093,578 

2,316,042 
2,472,321 

2,632,000 

2,829,501 

3,187,945 

3,416,049 
3,502,650 
3,737,548 



25 



MABCH 1864, TO DECEMBEB, 1903. 



Comparison 
with corre- • 
spending period 
previous year, j 



Increase. 



54,735 
112,688 
124,063 

94,977 
159,379 

86,559 
894,868 

488,818 

327,879 
282,566 

401,095 

188,897 
121,427* 

22,774 

611,282 

234,414 

464,143 
508,651 

41,042 

203,946 

430,028 

490,056 

486,839 

709,638 

532,750 

1,337,357 
534,474 
225,263 
82,229* 

516,865 

1,164,4% 

805,087 

654,605 
1,687,627 
1,881,514 

1,448,150 

1,014,522 

935,583 



Rate. 



Distributive 
Expenses. 



RateonSales 



Per 
& 



57,340 
66,057 

70,848 

74,805 

81,658 

98,979 

105,027 

117,849 

126,879 

148,151 
165,737 
179,910 
186,058 

199,512 

218,393 
246,477 



278,882 
814,410 



£ 

847 

906 
1,615 
3,135 I 2 
8,338' i; 
4,644 2i 
5,583! li 
6,853 
12,811 

21,147 

28,436 
81,555 I 8| 

42,436 

43,169 
48,098 

41,809 

47,153 

51,806 



3i 
31 

3§ 

3i 

3| 

3i 

4 

4 

4 

35 
4| 
4| 
41 

4i 

41 
4l 



Per 

£100. 



s. d. 

13 4^ 

15 
18 4: 
18 10; 

16 2J 
18 8 
16 5 
18 0| 
22 2| 

25 10 

28 11 
28 



255,032 42 



335,183 4J 
345,855 1 4§ 
354,3161 \% 



37 Ug 

37 1\ 
36 71 



14,405,184; 4i I 35 % 3,706,924 



Net 
Profit. 






£ 

267 
1,858 
2,310 
4,411 
4,862 
4,248 
7,626 
7,867 
11,116 

14,288 

20,684 
26,750 



31 


5i 


36,979 


80 
81 


iSi 


29,189 
84,959 


81 


23 


42,764 


28 


2J 


42,090 


28 


8i 


46,850 


28 
29 


3 


49,658 
47,885 


80 


1 


64,491 


81 





77,630 


81 


31 


88,828 


32 lOa 


65,141 


38 


lOJ 


82,490 


83 


6i 


101,984 


34 


li 


126,979 


82 
35 
37 
39 


7i 

7i 
9i 

4| 


135,008 
98,532 
84,156 

126,192 


39 


4S 


192,766 


39 
41 


3i 

4| 


177,419 
185,561 


40 


6| 


231,256 


39 


2i 


286,250 


89 


2i 


289,141 



288,321 
336,369 
297,304 



d. 


£ 


^ 




'6h 


, , 


8 


284 


8 


450 


^ 


416 


V 


542 


2: 


1,620 


2;; 


1,020 


'4 


1,243 


2 


922 



2 

2g 

2i 

2 

2S 

2| 

21 

2g 

2§ 

2i 

2| 

Si 

3* 

2i 

2g 



Additions 
TO Trade Dept. 



-+ QJ O 



0) 

COEq 



4,461 1 
4,826 i 

4,925 I 

579 j 
5,970 ! 

8,060 ! 

10,651 I 

7,672 I 

3,416 
8,176 j 

6,481 

4,454 

7,077 

9,408 

8,684 

2,249 

1,145 

6,511 

+17,215 

26,092 

27,424 

18,045 
8,338 

81,618 

63,843 

48,210 

27,210 

51,697 

4,759 



: 396,163 1124,121 



13,259 

15,469 

2,778 

6,614 

16,658 

20,982 

14,702 
1,000 
7,659 

10,000 
10,000 

5,000 



Dates Departments and Branches 
were commenced. 



Tipperary. 

Kilmallock. 
Limerick. 

Newcastle. Bank. 

Manchester Boot and Shoe, Crumpsall 
] Armagh, Manchester Drapery, Leices 
t ter, Cheshire, Waterford, Clonmel. 

London, Tralee, Durham. 

Liverpool. 

( New York, Goole, Furnishing. S.S 
t "Plover" purchased. Cork. 



j Launch of Steamship " Pioneer." 
( Rouen. Goole forwarding dep6t. 

Heckmondwike. 
j Copenhagen. Purchase of S.S. " Cam- 
t brian." 

Tea and Coffee Department, London. 

Purchase of S.S. "Unity." 
f Hamburg. Bristol Dep6t. Launch of 
t S.S. " Progress." 

(Longton Depot. Launch of S.S 
( " Federation." 
Batley, Heckmondwike Currying. 
(London Cocoa Department. Launch of 
t S.S. "Equity." Batley Clothing. 

(Launch of S.S. "Liberty." Leeds 
t Clothing. 

Dunston,Aarhus,LeicesterNewWorks. 

Broughton Cabinet Works. 

Montreal. Broughton Clothing Fac'ry. 
(Printing, Gothenburg, Irlam, Irish 

W.Hartlep'l, Middlet'n, Roden Est'te, 

Sydney. 

( Littleboro', Manchester Tobacco Fac 
1 tory, 

( Rushd'n Shoe Fact'ry, Silvert'wn Corn 
I Mill, Herning Bacon Fctory, Odense 
J Tralee Bacon Factory, Roden Con- 
1 valescent Home, Sydney Oil Works, 

Launch of S.S. " Unity," Pelaw. 
( Luton Cocoa Works, Launch of S.S 
( " Fraternity," Leicester Hosiery F'y 



♦Decrease. +From. J From Disposal of Profit Account (see next page). 



26 



BESEBVE FUND 
Dr, TRADE DEPARTMENT FROM 



Deductions from Reserve Fund— £ 

Subscriptions and Donations to Charitable and other Objects 50,201 

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 16 

21st Anniversary Commemoration Expenses, Manchester 2,017 

Sprinklers Account — Amount v^ritten off to date 27,700 



116,909 



Reserve Fund, December 26th, 1903 : — 

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 

Balance, as per Balance Sheet, December 26th, 1903 268,751 

Add — Per Disposal of Profit Account, December 26th, 1903 961 



27,500 



269,712 

j 

£414,121 



27 



ACCOUNT. 

COMMENCEMENT OF SOCIETY. Cv. 



Additions to Reserve Fund — £ 

From Disposal of Profit Account, as per page 25 — Net 396,163 

Balance — Sale of Properties : — 

Strawberry Estate, Newcastle £1,953 

Land, Liverpool 713 

Rosedale 11 

South Shields 96 

Newhall 418 

Durham 376 

Gorton 10,923 

14,490 

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 50 

Dividend on Debts, previously written off 778 

Balances, Shares, Loans, &c.. Accounts 244 

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 

£414,121 



28 



MANCHESTEB GROCEBY AND PROVISION 




TRADE. 






Since keeping a separate Account. 






Period. Ended. 


Sales. 


Expenses. 


Net Profit. 


Stocks 
at end. 


Amount. 


Rate 
per £. 


Amount. 


Rate 

per £. 




£ 


£ 


s. d. 


£ 


s. d. 


£ 


1| Years, January, 1876. . 


2,586,691 


26,417 


2| 


31,028 


2i 


56,487 


5 „ December, 1880. . 


8,740,658 


87,603 


2g 


140,043 


31 


70,091 


S „ „ 1885.. 


11,723,202 


127,892 


2J 


157,209 


3J 


92,790 


8 „ „ 1890.. 


15,511,593 


180,023 


2| 


264,131 


4 


123,432 


5 „ „ 1895.. 


21,956,461 


279,262 


3 


339,816 


31 


159,930 


5 „ „ 1900.. 


28,186,928 


374,568 


3S 


500,911 


4J 


158,537 


Year(o3wks) „ 1901.. 


7,432,684 


91,256 


2S 


119,322 


3| 


211,041 


1902. . 


7,937,194 


93,923 2| 


155,216 


41 


199,421 


„ „ 1903. . 


8,369,553 


95,061 2| 


151,296 


4J 


174,454 


Half Year, June, 1904. . 
30^ Years' Total 


4,080,955 


49,123 


2g 


83,884 


4J 


169,568 


116,525,919 1 

1 


1,405,128 


2i 


1,942,855 


4 


•• 


MANCHI 


]STER DRAPERY TRADl 


1 
J. 




Since keeping a separate Account. 






Period. Ended. 


Sales. 


Expenses. 


Net Pbofit. , 


1 Stocks 
j at end. 


Amount. 


Rate' 
per £. 


Amount. 


Rate 
per £. 




£ 


£ 


s. d. 


£ 


s. d. 


■ £ 


2\ Years, January, 1876 . . 


211,351 


11,484 


1 1 


2,166 


2i 


72,408 


8 „ December, 1880 . . 


672,992 


43,116 


1 31 


*941 


% 


44,105 


3 „ „ 1885 .. 


771,933 


42,913 


1 IJ 


20,277 


6i 


44,948 


3 „ „ 1890 .. 


1,205,935 


60,656 


1 


25,278 


6^ 


84,739 


3 „ „ 1895 .. 


1,920,447 


100,386 


1 OJ 


48,223 


6 


108,337 


3 „ , „ 1900 . . 


2,568,623 


141,497 


1 li 


88,133 


8J 


1 153,641 

i 


Year(53wks) „ 1901 .. 


606,630 


35,*289 1 1| 


17,212 


6i 


136,005 


1902 . . 


652,906 


35,777 1 IJ 


22,048 


8 


136,143 


„ „ 1903 . . 


655,502 


36,613 


1 11 


17,673 


6g 


120,680 


Half Year, June, 1904 .. 
30| Years' Total.... 

Less Depr 

1 


336,868 


21,497 


1 31 


3,161 


2J 


127.449 


9,608,187 


529,228 


1 1* 


243,229 
4,757 


■ " 


1 
i 




Bciation, Oct( 
Jeaves Net P 


)ber, 1877 




rofit 


238,472 


5J 






* Loss. 






Note.— To December, 181 


83, the figures include Woollens and Ready-Ma 


des Deps 


irtment. 



29 



MANCHESTER WOOLLENS 


AND 


READY- 


MADES TRADE. 






Since publishing a separate Account in 


Balance Sheet. 








Expenses. 


Net Profit. 


Stocks 
at end. 


Period. Ended. 


Sales. 


Amount. 


Rate 
per£. 


Amount. 


Rate 
per £. 




£ 


£ 


s. d. 


£ 


s. d. 


£ 


2 Years, December, 1885. . 


41,578 


2,470 


1 2i 


745 


4i 


5,242 


5 „ „ 1890.. 


120,546 


i 8,331 


1 4i 


*1,196 


2i 


11,463 


5 „ „ 1895.. 


255,315 15,905 


1 2i 


*3,232 


3 


15,608 


5 „ „ 1900.. 


622,486 


1 35,708 


i.i 


13,805 

i 


.5i 


35,978 


Year(53wks) „ 1901.. 


157,387 


9,795 


1 21 


4,106 


6J 


49,655 


„ ,, 1902.. 


175,407 


9,960 


1 18 


3,106 


4J 


50,737 


„ „ 1903. . 


180,552 


! 10,229 


1 li 


4,067 


5i 


53,445 


Half Year, June, 1904. . 
20i Years' Total 


108,095 


5,587 


1 1 


1,470 


8i 


40,005 


1,656,366 


97,983 


1 2J 


22,871 


8i 


•• 


* Loss. 








Note.— To June, 1895, inclusive, the Results and Stocks inclu 


ie Broughtoi 


1 Clothing Factory. 


MANCHESTER BOOT AND 


SHOE 


TRADE. 


Since keeping a separate Aca 


junt. 






Period. Ended. 


Sales. 


Expenses. 


Net Profit. 


Stocks 
at end. 


Amount. 


Rate 
per £, 


Amount. 


Rate 
perf. 




£ 


£ 


s. d. 


£ 


s. d. 


£ 


2i Years, January, 1876 . . 


96,648 


2,659 


6J 


1,524 


3| 


7,711 


5 „ December, 1880 . . 


292,347 , 


10,500 


8§ 


3,646 


2i 


11,484 


S „ „ 1885.. 


439,988 


14,703 


8 


6,330 


31 


16,074 


5 „ „ 1890.. 


738,251 


24,180 


71 


17,519 


5§ 


32,095 


8 „ „ 1895 . . 


1,175,301 


48,031 


91 


18,957 


3| 


56,302 


8 „ „ 1900.. 


1,493,428 


59,448 


9i 


30,468 


4S 


62,178 


Year (53 wks) „ 1901 . . 


353,247 


13,486 


9i 


6,218 


4i 


61,050 


„ „ 1902 . . 


366,531 


13,761 


9 


5,973 


3i 


67,120 


„ „ 1903 . . 


375,230 


13,771 


8f 


7,345 


41 


63,573 


Half Year, June, 1904 . . 
30| Years' Total 


210,234 


7,536 


8^ 


3,114 


3i 

! 


69,900 


5,541,205 


208,075 


9 


101,094 


1 

41 





80 



MANCHESTER EUBNISTTING TRADE. 

Since keeping a separate Account. 


Period. Ended. 


Sales. 


Expenses. 


Net Profit. 


Stocks 
at end. 

1 


Amount. | ^^f J 


Amount. 


Rate 
per £. 


4J Years, December, 1880.. . 
5 „ „ 1885... 
5 „ „ 1890... 
5 „ „ 1895... 
S „ „ 1900... 

Year (53 wks) „ 1901.. . 

1902... 

n » 1903. . . 

Half Year, June, 1904... 
28 Years' Total 


£ 

81,386 

184,218 

439,580 

781,803 

1,317,554 

315,596 
325,756 
325,234 

158,505 


£ 

4,999 

9,354 

21,250 

41,130 

65,372 

15,577 
15,586 
15,845 

7,762 


s. d. 
1 21 
1 Oi 

11^ 

1 0§ 
111 

111 

Hi 

m 

111 


£ 

617 

2,379 

6,408 

6,587 

23,638 

5,248 
4,569 
4,947 

1,710 


s. d. 
1| 
3 
3i 
2 
ii 

3i 
3i 
3g 

^ 


£ 

4,307 

5,817 

i 12,930 

j 19,574 

27,817 

28,429 

27,092 

1 25,910 

*28,677 


3,929,632 


196,875 


1 


56,103 


3i 


•• 


Note.— From March, 1893, to June, 1895, inclusive, the Results and Stocks include - 
Broughton Cabinet Works. 
* Includes Huddersfield Brush Factory, £1,271. 
Leeds ,. „ £1,070. 


NEW^CASTLE BRANCH GROCERY AND 
PROVISION TRADE. 

Sitice keeping a separate Account. 


Period. Ended. 


Sales. 


Expenses. 


Net Profit. 


; Stocks 

at end. 


Amount. 


Rate 
per £. 


Amount. 


Rate 
per£. 


5 Years, December, 1880.. . 
5 „ „ 1885... 
5 „ „ 1890... 
3 „ „ 1895... 
5 „ „ 1900... 

Year (53 wks) „ 1901... 

1902... 

„ „ 1903.. . 

Half Year, June, 1904.. . 
28.J Years' Total 


£ 

2,582,396 
4,237,286 
5,217,881 
7,761,473 
10,795,105 

2,922,146 
2,940,097 
3,001,438 

1,397,816 


£ 

38,033 

1 53,274 

70,760 

104,141 

169,596 

39,791 
39,248 
39,016 

20,839 


s. d. 
3i 
3 
3| 
3J 
3| 

3J 
3| 
3 

Si 


£ 

23,708 

55,386 

93,880 

155,711 

! 185,269 

41,414 
39,124 
33,792 

13,420 


s. d. 
2i 
3| 
4| 
4i 
4 

3i 
3J 

2i 

2| 


£ 
44,398 
53,546 
42,136 
i 46,719 
87,591 

85,941 
89,015 
85,244 

59,981 


40,855.633 


' 574,698 


3i 


i 641,704 


3i 



31 



NE^WCASTLE BBANCH DBAPEBY TBADE. 

Since keeping a separate Account: 


Period. Ended. 


Sales. 


i Expenses. 


Net Profit. 


Stocks at 
end. 


Amount. 


Rate 
per£. 


Amount. 


Rate 
per£. 


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

Year (53 wks) „ 1901.. 

1902.. 

„ „ 1903.. 

Half Year, June, 1904.. 
28i Years' Total .... 


£ 

234,269 

51.3,938 

876,923 

1,351,804 

1,864,292 

469,069 
445,131 
451,554 

221,598 


£ 
10,745 
17,599 
30,548 
44,684 
71,047 

' 22,453 
, 23,811 
1 24,682 

12,503 


8. d. 
11 
8^ 
8i 
7| 

91 

m 

1 .01 
1 1 

1 Ih 


£ 

5,484 

1 21,903 

1 37,968 

57,256 

84,856 

' 17,583 

16,200 

8,206 

5,753 


s. d. 
5i 

m 

m 

lOi 

io| 

8g 
81 
4| 

6^ 


£ 
16,171 
24,084 
33,216 
48,361 
63,704 

61,862 
1 54,589 
' 61,658 

61,344 

1 


6,428,578 258,072 | 9i 


' 2:^5,209 


9i 


Note.— To June, 1898, the figures include Woollens and Ready-Mades Department. 


NE^WCASTLE BBANCH WOOLLENS AND 
BEADY-MADE S TBADE. 

Since keeping a separate Account. 


Period. Ended. 


Sales. 


1 Expenses. Net Profit. 


Stocks at 
end. 


Amount. 


^eT% i A«>°""t- 


Rate 
per £. 


2 J Years, December, 1900. . 

Year (53 wks) „ 1901.. 
„ ,. 1902 . 
„ „ 1903. . 

Half Year, June, 1904.. 
6 Years' Total — 


£ 
339,631 

157,920 
138,558 
143,981 

77,651 


£ 
10,361 

6,233 
6,154 
.6,803 

j 3,403 


8. d. £ 
11 16,984 

9g 5,463 
log 3,467 
ll| 3,209 

lOi , 3,452 


s. d. 
1 

8i 
6 
5J 

10| 


£ 
35,627 

38,306 
39,280 
36,759 

26,908 


857,741 1 82,954 


9* 32,575 


9 


1 •• 


NEWCASTLE BBANCH BOOT AND SHOE 

TBADE. 

Since keeping a separate Account. 


Period. Ended. 


Bales. 


Expenses. Net Profit. 


1 


Amount. 


pn *■""-'• ^rl 


Stocks at 
! end. 


8 Years, December, 1880. . 
8 „ „ 1885.. 
8 „ „ 1890. . 
8 „ „ 1895.. 
8 „ „ 1900.. 

Year (53 wks) „ 1901.. 
„ „ 1902. . 
„ „ 1903.. 

Halt Year, June, 1904.. 
28i Years' Total .... 


£ £ 
144,855 4,500 
327,150 9,980 
493,126 18,876 
648,837 22,443 
893,524 31,452 

239,836 9,550 
228,670 9,400 
237,118 1 9,496 

123,978 4,882 


s. d. £ 
7§ 1 2,412 
7i 8,276 
% 7,874 
8i 14,020 
81 : 21,199 

9^ 3,957 
9| 3,111 
9| I 3,804 

91 1,905 


s. d. 
4 
6 
3| 
5J 
51 

3i 
3i 
3| 

31 


£ 

5,971 

11,319 

11,870 

20,680 

■ 26,770 

26,705 
29,409 
30,781 

32,415 


3,337,094 120,579 


8g 66,558 


4| 


' 


Note. — To December, 1888, the figures include Furnishing Department. 



32 



NE^WCASTLE BBANCH PUBNISHING 




TBADE. 








Since keeping a separate Account. 










Expenses. 


Net Profit. 




Period. Ended. 


Sales. 


Amount. 


Bate 
per £. 


Amount. 


1 

Bate 
per £. 


at end. 




£ 


£ ; s. d. 


£ 


s. d. ': 


£ 


2 Years, December, 1890. . 


138,487 , 


6,287 1(^ 


2,387 


4i 


10,474 


S „ „ 1895.. 


485,907 ' 


26,707 1 Ih 


6,233 


3 


16,120 


5 „ „ 1900.. 


963,098 


47,272 111 


24,066 


5i 


29,796 


Year(53wks)„ 1901.. 


309,711 


14,749 


o.iii 


6,102 


4g 


29,925 


1902. . 


263,998 


15,054 


1 1| 


2,167 


li 


34,501 


„ „ 1903. . 


246,988 : 


14,916 


1 21 


*47 




37,408 


Half Year, June, 1904.. 
15i Years' Total 


110,723 


7,384 


1 4 


664 


If 


28,161 


2,518,912 


132,369 


1 oi 


41,572 


3i 




* Lioss. 


LONDON 


BRANCli GROCEBY 


AND 


P 


BO VISION TBADE. 








Since keeping a separate Account. 










Expenses. 


Net ProFiT. 




Period. Ended. 


Sales. 








Stocks 
at end. 


Amount. ^^fj. 


Amount. 


Bate 
per £. 




£ 


1 £ 1 s. d. i! £ 


s. d. 


£ 


1| Years, January, 1876 . . 


203,137 


[ 3,907 , 4i i 2,151 


2^ 


7,219 


5 „ December, 1880 . . 


1,119,233 


17,326 3| 17,688 


3| 


20,789 


5 „ „ 1885.. 


1,746,107 


29,470 4 i 24,718 


3i 


24,256 


5 „ „ 1890.. 


3,661,913 


1 66,023 

1 


4i 


51,270 


3i 


57,347 


5 „ „ 1895.. 


6,125,158 


125,071 


4i 


74,567 


21 


45,828 


S „ „ 1900.. 


8,924,536 


188,854 


5 


137,122 


31 


109,468 


Year(58wks) „ 1901.. 


2,520,986 


45,021 


4| 


33,189 


H 


111,945 


„ „ 1902 . . 


2,777,688 


47,846 


4J 


47,262 


4 


120,062 


1903 . . 


3,052,106 


50,008 


3i 


43,803 


3i 


133,209 


Half Year, June, 1904 . . 
30J Years' Total 


1,553,538 


25,084 


Si 


19,148 


2g 


94,028 


31,684,402 


598,610 


4i 


450,913 


3g 





33 



V 
LONDON BBANCH BOOT & STTOE TRADE. 

Since keeping a separate Account. 


I 

! 


Expenses. 


Net Profit. 


Net Loss. 


Stocks ' 
at end. 


Period. Ended. 


Sales. 


Amo'nt. 


Bate 
per £. 


Amo'nt. 


Bate 
perie. 


., ,„. Bate 

^o"*- per£. 


3J Years, December, 1890. 
5 „ „ 1895. 
5 „ „ 1900. 

Year(53wks) „ 1901. 

„ „ 1902. 

1903. 

Half Year, June, 1904. 


£ 
105,438 
242,974 
376,424 

104,047 
109,362 
125,746 

65,124 


£ 

5,640 

15,350 

24,274 

5,988 
6,591 
7,215 

3,777 


s. d. 
1 Of 
1 3i 
1 3g 

1 1| 
1 2i 
1 11 

1 n 


£ 
152 

2,064 

968 

451 

1,646 

637 


s. d. 
Oi 

li 

2J 
Oi 
3i 

2i 


£ 
1,013 


s. d. 
1 


£ . 
6,051 
11,182 
20,287 

16,260 
20,248 
24,007 

26,351 


1^ Years' Total.... 


i 
1,129,115 


68,835 


1 2| 


5,918 
1,013 




1,013 








Lena 1 


liOSS 








Leaves Net Profit 


4,905 


1 


LONDON BRANCH PURNISJdlNG TRADE. 

Since keeping a separate Account. 

1 


■ 


Expenses. 


Net Profit. 


Net Loss. 


Stocks 
at end. 


Period. Ended. 


Sales. 


Amo'nt. 


Bate 
per£. 


Amo'nt. 


Bate 
per £. 


Amo'nt. 


Bate 
per £. 


1| Years, December, 1890. 
S „ „ 1895. 
5 „ „ 1900. 

Year(53wks) „ 1901. 

1902. 

„ „ 1903. 

Half Year, June, 1904. 

15i Years' Total.... 


£ 

53,957 

208,925 

370,518 

96,596 
100,766 
102,255 

49,857 


£ 

4,487 
17,814 
29,067 

7,108 
7,887 
8,303 

4,147 


8. d. 

1 n 

1 8g 
1 6| 

1 51 
1 6i 
1 71 

1 7i 


£ 

1,088 

80 

1,031 

417 


s. d. 

2i 
0| 
2i 

2 


£ 

952 

1,655 

160 


s. d. 
4J 
li 


£ 

3,957 

8,604 

12,854 

13,181 
12,910 
14,441 

15,734 


982,874 


78,813 


1 71 


2,616 




2,767 
2,616 


•• 


•• ' 




TiP.ss Profit . 






Leaves Net Loss 


151 





34 



LONDON 


BBANCH 




Since keeping 


Period. Ended. 


Sales. 


Expenses. 






1 






Drapery. 


Boots. 


Total. 


Amount. 


Kate 
per £. 


Half Year, December, 1880 .... 


£ 
1,657 


i 
£ 
6,500 


^ 1 
8,157 ! 


312 


s. d. 
9h 


8 Years, „ 1885 ... . 


1 
120,699 89,210 209,909 


11,677 


1 li 


5 „. „ 1890 .... 


323,400 *45,281 368,681 


28,327 


1 61 


5 „ „ 1895 .... 


439,003 i .. 439,003 \ 


33,431 1 6i 


5 „ „ 1900 .... 


693,385 


693,385 j 


55,546 1 7J 


Year (53 weeks) „ 1901 .... 


175,116 


175,116 


14,229 1 7i 


1902 .... 


189,094 


i 189,094 


15,236 1 7i 


1903 .... 


201,752 


201,752 

1 


16,583 


1 71 


Half Year, June, 1904 

24 Years' Total 


107,340 


107,340 


8,825 


1 71 


2,251,446 


140,991 2,392,437 \ 

i ! 


184,116 


1 68 




° 


*Two years only. 




Note. — The above figures include the following : Boots and Shoes to September, 1887 ; 


LONDON BRANCH W^OOLLENS 




Since keeping 




Sales. 


Expenses. 




Amount. 


Rate 
per £. 




£ 


£ 


s. d. 


2| Years, December, 1900 


96,037 


9,128 


1 10| 


Year (53 weeks) „ 1901 


50,359 


4,660 


1 lOi 
1 lOi 
1 lOJ 

1 m 


„ „ 1902 


59,473 


5,620 


„ „ 1908 


62,548 


5,826 


Half Year, June, 1904 


34,896 


3,227 


6J Years' Total 


303,313 


28,461 


1 lOJ 





35 



DBAPEBY TRADE. 

a separate Account. 



Period. 



Ended. 



Half Year, December, 1880 



5 Years, 

9 „ 
9 „ 
9 „ 

Year (53 weeks) 



Half Year, June, 
24 Years' Total 



1885. 
1890. 
1895. 
1900. 

1901. 
1902. 
1903. 

1904 



* Loss. 



Net Profit. 



Amount. 



Rate 
per £,. 



1,963 

*5,789 

515 

9,992 

2,623 
2,760 
1.946 

42 



14,088 



s. d. 
1 



2| 

3| 

01 

3g 

3i 

3i 

2i 



n 



Furnishing to March, 1889 ; Woollens and Ready-mades to March, 1898. 



Stocks 
at end. 



£ 
3,805 



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

44,182 
47,806 
54,873 

60,371 



AND READY-MADES TRADE. 

a separate Account. 



Net Profit. 



Period. 



Ended. 



2| Years, December, 1900 

Year (53 week.s) „ 1901 

„ „ 1902 

1903 

Half Year, June, 1904 
6i Years' Total 



Amount. 



2,054 

92 
1,428 
1,184 

805 



5,563 



Rate, 
per £. 



s. d. 

5^ 

Og 

51 

4^ 

5i 



45 



Stocks 
at end. 



£ 
14,908 

15,736 
21,416 
16,777 

15,854 



36 



• 


CBUMPSALL BISCUIT AND 




Since keeping 








Expenses. 


Period. Ended. 


Net 
Supplies. 


Produc- 
tion. 




Wages 

and 
Sundry. 


Deprecia- 
tion. 


Interest. Total. 




£ 


£ 


£ 


£ 


£ 


£ 


2J Years, January, 1876 . . 


29,840 


29,394 


5,309 


707 


958 


6,969 


5 „ December, 1880 . . 


87,213 


87,003 


14,589 


2,427 


«,298 


19,314 


5 „ „ 1885 .. 


106,679 . 


106,959 


18,014 


8,194 


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 


Year (53 wks) „ 1901 . . 


147,823 


146,319 


31,817 


4,913 


2,338 


39,068 


1902.. 


160,151 


156,625 


38,832 


3,198 


2,298 


44,328 


„ „ 1903 .. 


164,902 


162,923 


39,108 


4,168 


2,602 


45,878 


Half Year, June, 1904 . . 


77,126 


78,196 


20,305 


2,088 


1,350 


23,743 


301 Year's Total 


1 
1,838,014 1,817,743 379,016 


50,755 


32,051 461,822 


Note.— Dry Soap and P 


reserves transferred to Irlam and Middleton respectively, 
September, 1896. 



37 



S^W^EET ^VSTOKKS TRADE. 

a separate Account. 



Period. 



Ended. 



fej 



Rate on Production. 



Per cent. 



£ s. d. 
2i Tears, January, 1876 23 14 2| 



21 16 2i 

25 8 3| 
21 10 Hi 

27 7 8 

26 14 Oi 

28 6 Of 
28 3 2| 



5 „ Dec 


emb 


er, 1880 


S M 


»> 


1885 


9 >) 


t> 


1890 


5 M 


II 


1895 


s „ 


II 


1900 


Year (53 wks) 


II 


1901 




i> 


1902 
1903 



Half Year, June, 1904 30 7 



301 Years' Total 



25 8 1^ 



Per je. 



Net Profit. 



Amount. 



s. d. 

4 8i 

4 5J 

4 4J 

5 Oi 

4 3g 

5 51 
5 4 

5 7i 

5 n 

6 Of 



5 03 



£ 
955 

4,649 

7,987 

1,027 

23,500 

24,157 

14,882 

9,037 

11,178 

2,995 



100,367 



Bate 
per £. 



s. d. 

7§ 

1 0| 
1 5i 

li 

1 IJ 

1 Oi 

2 OJ 

1 li 

1 4i 

9i 



1 1 



Stocks 
at end. 



£ 
1,538 

1,793 

3,534 

12,712 

28,905 

14,018 

18,291 

16,568 

17,745 

17,914 



Note.— Dry Soap and Preserves transferred to Irlam and Middleton respectively, 

September, 1896. 



38 



LEICESTEB BOOT AND 




Since keeping 






■ 1 


Expenses. 




Period. Ended. 


Net 
Supplies. 


Produc- 
tion. 








1 
Wages & Deprecia- T„^p_„„x 
Sundry. tion. interest. 


Total. 


2J Years, January, 1876 


£ 
86,565 


£ 
97,576 


£ £ \ 
28,264 166 


£ 
914 


£ 
29,344 


5 „ December, 1880 


369,357 


362,821 


127,772 1,947 


4,987 


134,706 


8 „ „ 1885 .... 


495,321 


493,020 


182,021 3,369 i 


5,822 ' 


191,212 


5 „ „ 1890 .... 


771,134 


783,457 i 


291,291 5,724 


7,622 1 


304,637 


5 „ „ 1895 .... 


1,264,427 


1,269,859 


495,923 19,269 


23,491 


538,683 


5 „ „ 1900 .... 


1,560,965 


1,546,483 


593,400 27,815 

i 1 


24,566 


645,781 


Year (53 wks) „ 1901 


358,221 


336,573 1 


129,198 5,005 


4,286 


138,489 


„ „ 1902 .... 


359,539 381,076 j 


144,976 ; 4,996 


4,288 


154,260 


„ ., 1903 .... 


375,570 


379,658 


148,286 J 4,995 


4,801 


158,082 


Half Year, June, 1904 


223,099 


181,598 


69,930 2,520 


2,427 


74,877 


30| Years' Total 


5,864,189 


5,832,121 


2,211,061 1 75,806 


83,204 2,370,071 


HECKMONDWIKE BOOT 


, SHOE, 






From 


Period. Ended. 


Boot and 
Net ; Shoe 
Supplies. ( Produc- 


' Total Expenses. 




tion. 


Wages & 
Sundry. 


Deprecia- 
tion. 


Interest. 


Total. 


Half Year, December, 1880 


£ £ 
3,060 3,438 


£ £ 
1,057 i 16 


£ 
30 


£ 
1,103 


5 Years, „ 1885 


83,295 85,197 


27,824 461 


1,038 


29,323 


3 „ „ 1890.... 


139,007 117,020 1 44,539 2,389 


2,857 


49,785 


5 „ „ 1895 .... 


229,350 192,594 ! 78,872 ■ 4,552 


5,408 


88,832 


5 „ „ 1900.... 


280,601 238,078 


j 100,647 j 8,605 


6,104 


115,356 


Year (53 weeks) „ 1901 


65,577 \ 59,582 


21,749 2,031 


1,266 


25,046 


„ „ 1902 ....! 67,964 65,664 


23,080 2,034 


1,287 


26,401 


„ „ 1908 .... 


73,109 1 62,157 


24,090 2,034 


1,222 


27,346 


Half Year, June, 1904 .... 
24 Years^Total 


32,352 34,160 


12,768 1,017 


575 


14,360 


974,315 


857,890 


834,626 28,139 


19,787 


877,552 







39 



SHOE W^ORKS TBADE. 

a separate Account. 



Pkriod. 



Ended. 



2i Years, January, 1876 



Expenses. 



Rate on 
Production. 



Per cent. 



£ s. d. 
30 1 5^ 



December, 1880 ' 37 2 6i 



S >» )» 

" »» ») 

5 »» >» 

Year (53 weeks) „ 



Half Year, June, 



1885 j 38 15 

1890 38 17 



1895 
1900 

1901 
1902 
1903 

1904 



42 8 
41 15 

41 2 

40 9 

41 12 



4i 

Hi 

7i 
9 



41 4 7§ 



30| Years' Total 40 12 % 



Per£. 



8. d. 
6 OJ 



Net Profit. 



Amount. 



8 2i 



8 li 



£ 
1,488 



4,008 

8,630 

35,946 

24,347 

27,905 

6,455 

7,390 

*1,226 

5,727 



120,670 



Rate 
per £. 



s. d. 
4i 



2i 
4i 

Oils 

4i 
4i 

4i 
4S 
01 

6i 



41 



Stocks 
at end. 



£ 
9,186 



15,772 

15,752 

61,935 

101,621 

114,013 

83,329 
121,762 
129,377 

89,123 



* Loss. 



AND CUBBYING ^SATOBKS TBADE. 

cotnmencement. 



Period. 



Ended. 



Expenses. 



Boot & Shoe Rate 
ON Production. 



Net Profit. 



Net lioss. 



Per cent. 



Per je. 



Half Year, December, 1880 



£ s. 
32 1 



d. s. d. 
7^ 6 4S 



5 Years, „ 

3 »» » 

5 „ 

Year (53 weeks) „ 



Half Year, June, 
24 Years' Total 



1885 
1890 
1895 
1900 

1901 
1902 
1903 

1904 



34 8 4i 

35 16 li 
38 2 li 

40 18 25 



6 lOJ 

7 li 

7 7i 

8 2S 



37 2 6i j 7 5 
35 8 6S I 7 1 

38 10 8i j 7 81 

37 2 5J ' 7 5 



Amo'nt. 



71 
4,953 
9,416 

2,121 
3,253 
2,020 

552 



Rate 
per £. 



OJ. 
8i- 
91 



8 
Hi 
6§ 

4 



Amo'nt, 



£ 
181 



Rate 
per £. 



s. d. 
1 2i 



2,273 li 



37 18 7 6i 22,386 



2,454 



Less Loss : 

h 

Leaves Net Profit . . ! 19,932 



41 



2,454 



Stocks 
at end. 



£ 
2,473 



5,314 
11,325 
20,711 
15,437 

15,403 
15,760 
10,460 

19,515 



40 



BUSHDEN 


BOOT AND 




Fro7n 




HALF-YEAELY 






1 




Expenses. 




Pkriod. Ended. 


Net 
Supplies. 


Produc- i 
tion. 








Wages & 
Sundry. 


5S-. ' i»'^-»'- 


Total. 




£ 


£ 


£ 


£ £ 


£ 


31 Weeks, December, 1900 


11,091 


11,806 


4,215 


68 


88 


4,366 


Year (53 weeks) „ 1901 


21,584 


22,673 


7,846 


232 


274 


8,352 


„ „ 1902 


45,134 


45,888 


13,388 


1,097 723 


15,208 


! „ „ 1903 


59,497 


64,870 


18,334 


1,106 


773 


20,213 


' Half Year, June, 1904 


40,464 


37,442 

1 


10,067 


653 


408 


11,028 


! i Years and 5 Weeks' Total . . 


177,770 182,679 


53,850 


3,056 


2,261 59,167 


1 

BATLET 


" ^SATOOLLEN 


1 


F?'077l 


1 








Expenses. 


Period. Ended. 

1 


Net 
Supplies. 


Produc- 
tion. 






Wages & 
Sundry. 


Deprecia- 
tion. 


Interest. 


Total. 




£ 


£ 


£ 


£ 


£ 


£ 


4 Years, December, 1890 .... 


44,826 


47,618 


20,973 


1,124 


1,607 


28,704 


5 „ „ 1895 .... 


95,265 


94,954 


31,138 


2,289 


1,990 


35,367 


3 „ „ 1900.... 


183,387 


183,126 


48,641 


4,394 i 2,808 


55,843 


Year(53wks)„ 1901 .... 


52,952 


51,996 


13,796 


1,168 682 


15,636 


t „ „ 1902.... 


51,851 


62,666 


14,468 


1,158 671 


16,297 


„ „ 1903.... 


48,871 


49,776 


14,504 


1,881 


1,032 


17,417 


Half Year, June, 1904 .... 
17i Years' Total 


23,021 


21,520 


6,745 


1,028 


638 


8,306 


499,173 


601,655 


150,265 


12,977 


9,828 


172,570 





41 



SHOE ^iATOBKS TBADE. 

commencement. 

ACCOUNTS. 




Expenses. 


Net Profit. 


stocks 
at end. 


Period. Ended. 


Rate on Peoduction. 


Per cent. 


Per£. 


Amount. 


Rate 
per £. 


31 Weeks, December, 1900 

Year (53 weeks) „ 1901 

„ „ 1902 

1903 

Half Year, June, 1904 

4 Years and S Weeks' Total 


£ s. d. 
36 19 7i 

36 16 8| 
33 2 91 ' 
31 3 2J 

1 
29 9 0| 


s. d. 
7 4f 

7 4| 
6 7§ 
6 2| 

5 lOi 


£ 
964 

1,701 i 

3,680 

,5,562 

3,464 


s. d. 
1 8| 

1 6g 
1 74 
1 lOf 

1 8i 


£ 

2,482 

4,332 

5,439 

11,724 

8,957 


32 7 9J i 

i 


6 5i 


15,371 


1 Si 




MILL TBADE. 

commencement. 


Period. Ended. 


Expenses. 


Net Profit. 


Stocks 
at end. 


Rate on Pro- 
duction. 


Per cent. Per £. 


Amount. ^^'l 


4 Years, December, 1890 

3 „ „ 1895 

5 „ „ 1900 

Year(53wks)„ 1901 

1902 

„ „ 1903 

Half Year, June, 1904 

17;^ Years' Total 


£ s. d. 
49 15 7 

37 4 Hi 
30 9 log 

30 1 5J 
30 18 lOi 
34 19 9| 

38 11 Uh 


s. d. 
9 Ug 
7 5| 
6 IS 

6 Oi 

6 2ir 
' 6 111 

7 8g 


£ 
*6796 
3,039 

7,648 

3,783 

1,860 

271 

90 


s. d. 
3 Of 
7g 

10 

1 5i 
8g 
li 

05 


£ 

7,326 

8,139 

10,904 

10,155 
12,773 
12,668 

10,747 


34 8 6 lOi 


9,895 


42 




* Loss. 



42 



LEEDS CLOTHING 

From 


Period. Ended. 


1 Expenses. 


Supplies. Wages* 
Sundry. 


I'^,?--- Intere,.. 


Total. 


2| Years, December, 1890 

5 „ „ 1895 

5 „ „ 1900 

Year (53 wks) „ 1901 

1902 

„ » 1903 

Half Year, June, 1904 


£ £ 
10,652 6,414 

97,978 53,712 

198,863 109,204 

52,184 27,189 
53,295 28,660 
49,655 27,148 

29,339 14,697 


£ 
149 

903 

2,639 

602 
1,260 
1,201 


£ 
128 

760 

1,710 

419 
735 
625 

307 


£ 
6,691 

55,375 

113,583 

28,210 
30,655 
28,969 

15,579 


15| Years' Total 






491,966 267,019 7,329 


4,714 


279,062 






BBOUGHTON CLOTHING 

Since publishing a separate 




Expenses. 


Period. Ended. 


Supplies, w ^ Deprecia- interest Total 
Sundry. tion. Interest. lotal. 


Half Year, December, 1895 

5 Years, „ 1900 

Year (53 wks) „ 1901 

1902 

„ „ 1903 


£ £ £ £ £ 
7,561 4,920 171 106 5,197 

146.319 96,238 3,671 2,252 102,161 

40,180 25,444 994 639 27,077 
42,716 26,714 1,105 668 28,487 
42,906 26,794 1,182 660 28,636 


Half Year, June, 1904 


20,442 12,964 593 330 13,887 


9 Years' Total 


800,124 193,074 . 7,716 4,655 


205,445 





43 



FACTORY TBADE. 

commencement. 

i 


Period, Ended. 


Net Profit. 


Net Loss. 


Stocks 
at end. 


Amount. ^-% i 


Amount. ^^fl 


2i Years, December, 1890 

5 „ „ 1895 

8 „ „ 1900 

Year (53 weeks) „ 1901 

)» »> 190^ 

» „ 1903 

Half Year, June, 1904 

15| Years' Total 


£ 

5,663 
13,728 

2,948 
2,010 
2,304 

522 


s. d. 

1 IS 

1 ih 

1 H 

9 

Hi 

4i 


£ 
1,125 


s. d. 
2 li 

* 


£ 
1,316 

5,276 

9,764 

9,271 
9,833 
8,712 

• 5,124 


1 
27,175 

1,125 


1,125 


1 •• 


Less Loss 


' 


Leaves Net Profit . . 


26,050 ^ 


1 Oi 


FACTORY TRADE. 

Account in the Balance Sheet. 


Period. Ended. 


Net Profit. 


t 

Net Loss. 


Stocks 
at end. 


» . Rate 
Amount. 1 ^^^ ^ 


Amount. 


Bate 
per£. 


Half Year, December, 1895 

5 Years, „ 1900 

Year (53 weeks) „ 1901 

1902 


£ 
254 

699 

727 
1,252 

731 


s. d. 
8 

4| 
4 

7 

8i 


£ ■ s. d. 
1,677 2a 


£ 
1,003 

5,453 

4,522 

3,620 
2,915 

2,695 


„ „ 1903 

Half Year, June, 1904 

9 Years' Total 

Less Loss 

Leaves Net Profit 




■* 


3,663 

1,677 


•• 


1*677 ! 




i 


1,986 Ih 









44 





DUNSTON FLOUB 

From 


Period. Ended. 
• 


Net 
Supplies. 


1 

Produc- 
tion. 


Expenses. 


Wages & 
Sundry. 


Deprecia- 
tion. 


Interest. 


Total. 


i Years & 36 Weeks, Dec, 1895 . 
5 „ „ 1900. 

Year (53 weeks) „ 1901 . 

„ 1902. 

« « 1903. 

Half Year, June, 1904 . 

13 Years and 10 Weeks' Total . 


£ 
1,521,168 
2,772,171 

664,700 
664,193 
668,961 

325,034 


£ 
1,502,636 
2,732,924 

639,955 
644,077 
647,964 

332,067 ! 


£ 
86,159 
139,138 

35,695 
34,801 
31,037 

14,948 


£ 
29,715 
33,810 

6,802 
6,938 
7,046 

3,423 


£ 
23,219 
19,647 

8,735 
3,980 
8,986. 

2,171 


£ 
139,093 
192,595 

46,232 
45,719 
42,069 

20,542 


6,616,227 


6,499,623 

1 


341,778 


87,734 


56,788 


486,250 


; 


= 


BBOUGHTON CABINET 

Front 


Period. Ended. 


Net 
Supplies. 


Expenses. 


Wages & 
Sundry. 


Deprecia- 
tion. 


Interest. Total. 


4 Years, December, 1895 

5 „ „ 1900 

Year(53wks) „ 1901 

» „ 1902 

„ „ 1903 

Half Year, June, 1904 

12i YearjB' Total 


£ 
22,428 

65,846 

18,269 
13,136 
12,802 

6,543 


£ 
15,442 

39,217 

6,833 
6,861 
7,011 

3,573 


£ 
1,216 

2,414 

518 
522 
596 

312 


£ 
1,326 

2,524 

425 
441 
486 

253 


£ 
17,984 

44,156 

7,776 
7,824 
8,098 

4,138 . 


133,509 78,937 


5,578 


5,456 


89,970 





45 



MILL TRADE. 

ccnnmencement. 



Period. Ended. 


Expenses. 


Net Profit, 


Net Loss. 


Stocks 

at 

end. 


Rate on Pro- 
duction. 
















Per cent. 


PeriE. 


Amo'nt. 


Rate 
per £. 


Amo'nt. 
£ 


Rq^te 
per£. 






£ s. d. s. d. 


£ 


s. d. 


s. d. 


£ 


i Years & 36 Weeks, Dec, 1895. 


9 5 1^ 1 1 10j!i 






31,884 


5 


71,974 


8 „ „ 1900. 7 Hi 1 4S 


20,952 


1| 


•• 


.. :? 


54,476 


Year (53 weeks) „ 1901. 7 4 5| 1 5^ 


2,890 


1 






77,637 


„ 1902. 


7 1 Hi ; 1 5 


2,626 


OS 




-' 


• 88,989 


»» . »» 1903. 


6 9 lOi ! 1 3J 


8,966 


3J 






92,113 


Half Year, June, 1904. 
13 Years and 10 Weeks' Total. 


6 3 8| 1 2i 


2,832 


2 






55,350 


7 9 71 1 1 5g 


38,266 
31,884 




31,884 




•• 


L 


Lieas Tjoss . 






Leaves Net Profit . . 


6,332 


Oh 


•• 


•• 



"WOBKS TBADE. 

commencevient. 





Net Profit. 


Net Loss. 




Period. Ended. 








Stocks 
at end. 


Amount. 


Rate 
per £. 


Amount. 


Rate 
per £. 




£ 


8. d. 


£ 


s. d. 


£ 


4 Years, December, 1895 




• • 


1,305 


1 IS 


7,257 


5 „ „ 1900 


•• 


•• 


5,950 


1 91 


4,452 


Year{53wks) „ 1901 


337 


6 




.. 


4,187 


1902 


181 


3J 




— < 


4,581 


„ „ 1903 




•• 


1,158 


1 lOi 


4,977 


Half Year, June, 1904 

12^ Years' Total 






153 


5i 


5,495 


518 




8,566 
518 


•• 




Less Pro 
Leaves ^ 


at 




et Loss 


8,048 


1 21 



46 



DUBHAM SOAP 

Frcmi 


Period. Ended. 


Net 
Supplies. 


Produc- 
tion. \ 


Expenses. 


Sundry. *^o°- 


Interest. 


Total. 


6i Years, December, 1880 .. 

.. , ,3 „ „ 1885 . . 

5 „ „ 1890 .. 

5J „ March, 1896 .. 

21| Years' Total 


£ 
64,378 

72,553 

106,021 

180,868 


. ^ i 
65,883 ! 

73,425 

105,101 i 

175,503 


£ \ £ 
4,193 ' 1,654 

4,513 1,580 

8,676 1,615 

10,149 925 


£ 
2,119 

1,728 

1,319 

1,864 


£ 
7,966 

7,771 

11,610 

12,438 


423,820 


419,912 ] 27,531 


5,724 


6,530 


39,785 


NOTE.— IHTorks sold 1896 and Trade transferred to Irlam. 


IBLAM SOAP, CANDLE, AND 

From 


Pbbiod. Ended. 


Net 
Supplies. 


Produc- 
tion. 


Expenses. 


"Wages 

and 
Sundry. 


^uJn"^" Interest. Total. 


20 Weeks, December, 1895 . . 

5 Years, „ 1900 .. 

Year(53wks) „ 1901 .. 

„ „ 1902 .. 

1903 .. 

Half Year, June, 1904 . . 

8 Years and 11 Months' | 

Total f 


£ 
26,999 

908,258 

316,608 
331,452 
379,789 

193,023 


£ 
32,391 

904,415 

304,793 
328,747 
380,033 

185,817 


£ 
3,597 

104,511 

82,245 

84,541 

38,575 

20,202 

i 


£ 
807 

19,765 

5,098 

5,338 
5,463 

2,753 


£ 
656 

15,848 

8,972 

3,980 
4,833 

2,586 


£ 
5,060 

139,619 

41,315 

43,859 

48,871 

25,540 


2,156,129 


2,136,196 


1 
233,671 39,224 


31,869 304,204 



47 



W^OBKS TBA"nE. 

commencement. 


P>:kiod. Ended. 


Expenses. 


Net Profit. 


Stocks 

at 

end. 


Rate on Production. 


Per cent. Per £. 


Amount. 


Rate 
per £. 


6^ Years, December, 1880 

S „ „ 1885 

5 „ „ 1890 

5^ „ March, 1896 

211 Years' Total 


£ s. d. 
12 1 9| 

10 11 8 

11 11| 

7 1 8i 


s. d. 
2 5 

2 If 

2 2^ 

1 5 


1 • ■ 

£ 
*508 

; 1,099 

> 

\ 2,822 
11,535 


s. d. 
11 

31 

6§ 

1 3i 


£ 
, 3,57i ' 

' '4;3'6i' 

5,097 
2,046 


9 9 5g 1 10| 14,948 


81 


•• 


* Loss. 


GLYCEKINE ^SATOBKS TRADE. 

commencement. 


Period. Ended. 


Expenses. 


Net Profit. 


Stocks 

at 

end. 


Rate on Pbodcction. 


Per cent. Per £. 


Amount. 


Rate 
per £. 


20 Weeks, December, 1895 

5 Years, „ 1900 

Year(53wks) „ 1901 

» ,. 1902 

„ „ 1903 

Half Year, June, 1904 

8 Years and 11 Months' Total. . 


£ s. d. 
15 12 5| 

15 8 8| 

13 11 Ig 
13 6 9i 

12 17 21 

13 14 ia| 


s. d. 
3 11 

3 1 

2 8i 
2 8 
2 6| 

2 81 


j 369 

40,319 

8,934 

5,292 

16,816 

14,078 


s. d. 
3i 

101 

6| 
,0 3| 

10| 

1 5J 


£ 
30,825 

74,059 

50,366 
114,453 
125,608 

116,445 


14 4 log 2 1% 


85,808 


9^ 


1 ■• 




\i 



48 



LONGSIGHT PBINTING 

From 



Expenses. 



Pekiod. 



Ended. 



Net 



Supplies, j Wages & I Deprecia- 
I: Sundry. tion. 



Interest. 



Total. 



47 Weeks, December, 1895 



£ 
7,512 



5 Years, „ 

Year (53 wks) „ 



1900 177,885 



£ 


£ 


£ 


3,391 


591 


415 


79,927 


10,957 


5,531 



1901 
1902 
1903 



Half Year, June, 1904 



73,056 
81,069 
86,913 

45,067 



30,951 
33,851 
36,914 

18,959 



3,980 
4,314 
4,433 

2,258 



96,415 

2,107 I 37,038 
2,240 39,905 
2.218 I 43,505 

1,135 22,352 



9 Years and 5 Months' Total i 471,507 i 203,493 



1,533 I 13,646 243,672 



^^EST HABTLEPOOL LABD BEFINEBY 

F7-om 



Period, Ended. 


Net 
Supplies. 


Expenses. 


Wages and 
Sundry. 


Deprecia- 
tion. 


Interest. 1 


Total. 




£ 


£ 


£ 


£ 


£ 


i Years and 37 Wks., Dec, 1900. . 


374,595 


12,475 j 


3,690 


3,298 


19,463 


Year (53 weeks) „ 1901.. 


159,877 j 


4,770 


849 


802 


6,421 


,. 1902.. 


172,675 


3,357 


941 


768 


5,066 


„ 1903.. 


124,160 


2,977 


946 


848 


4,771 


Half Year, June, 1904.. 
8 Years and 11 Weeks' Total. . 


48,878 


1,292 ' 


472 


389 


2,153 


880,185 


24,871 


6,898 


6,105 


37,874 



49 



^WORKS TBADE, 

comnienceinenL 



Net Pkofit. 



Period. Ended. 



Amount. 



47 Weeks, December, 1895 
5 Years, „ 1900 



Year (53 weeks) 



Half Year, June 



£ 
475 

0,798 



Bate 
per £. 



s. d. 
1 3J 

94 



Stocks 
at end. 



£ 
1,089 

11,818 



1901 
1902 
1903 

1904 



9 Years and 5 Months' Total 



2,227 





U 


14,158 


2,324 





6i 


13,446 


4,791 


1 


H 


1G,1G0 


1,714 





% 


15,716 


18,329 





9i 





AND EGG ^W^AREHOUSE TRADE. 

comniencemenL 



Period. 



Ended. 



4 Years and 37 Weeks, December, 1900 

Year (53 weeks) „ 1901 

1902 

„ ,. 1903 

Half Year, June, 1904 

8 Years and 11 Weeks' Total 

* Loss. 



Net Profit. 



Amount. 



£ 

7,496 

2,165 
7,171 
■• 1,026 

33 



Rate 
per £. 



15,8S9 



s. d. 

4| 

31 

9g 

n 

OJ 



ii 



Stocks 
at end. 



£ 
14,053 

13,893 
19,101 
12,721 

18,670 









50 






n 


■ 


MIDDLETON PRESERVE, PEEL, 

From 


Period. Ended. 

■ 


Net 
Supplies. 


Produc- 
tion. 


Expenses. 


Wages & 
Sundry. 


D^-i- Interest. Total. 


4J Years, December, 1900 

Year (53 weeks) „ 1901 .... 

„ ., 1902 .... 

1903 .... 

Half Year, June, 1904 .... 

8 Years' Total 


£ 
608,218 

176,651 
233,014 
283,696 

129,354 


£ 
639,903 

179,779 
217,312 
301,958 

111,671 


£ 
82,018 

22,206 
23,646 
29,474 

14,331 


£ 
12,740 

,3,404 
8,436 
3,470 

1,752 


£ 
11,254 

3,621 
3,£60 
3,500 

2,046 


£ 
106,012 

29,231 

80,642 

36,444 

1 
18,129 


1,430,933 


1,450,623 


171,676 24,802 


28,981 220,458 

1 


LITTLEBOROUGTT FLANNEL 

From 


Period. Ended. 


Net 
Supplies. 

£ 
56,517 

20,058 
19,220 
18,639 

9,4S5 


Expenses. 


Wages & 
' Sundry. 

£ 
12,093 

5,166 
5,653 
6,378 

i 

2,822 


Deprecia- 
tion. 


Interest. 


Total. 


2| Years, December, 1900 


£ 
1,515 


£ 
952 


£ 
14,560 


Year (53 weeks) „ 1901 

,, „ 1902 

„ „ 1903 

Half Year, June, 1904 


i 

634 393 
513 453 
380 560 

190 286 


6,193 
6,619 
7,818 

3,298 


6J Years' Total 








123,919 


82,112 


8,282 


2,644 


37,988 









51 



AND PICKLE ^WOBKS TBADE. 

covimencement. 



Period. 



Ended. 



ik Years, December, 190O 



Year (53 weeks) .. 



Half Year, June, 



1901 
1902 
1903 

1904 



Expenses. 










Net Profit. 

1 


Stocks 
at end 


Ratk on Pro- 
duction. 


Per cent. 


Per J. 


Amount. 


Hate 
per £. 


£ s. d. 


; 
8. d.. 


£ 


a. d. 


i 

i ^ 


16 11 4 


8 3| 


24,328 


9^ 


j 66,044 


16 5 2J 


3 S 


6,011 


8J 


72,114 


14 2 


2 9i 


8,386 


8i 


1 60,254 


12 1 4J 


2 4S 


11,738 


9i 


100,652 


16 4 8| 8 2J ' 


1,354 


2S 


83,732 



8 Years' Total 1 15 8 Uf 3 Og , 51,767 



8i 



MILL TBADE. 

comiiiencement. 



Period. 



Ended. 



21 Years, Deeember, 1900 

Year (53 weeks) „ 1901 

„ „ 1902 

» „ 1903 

Half Year, June, 1904 

6J Years' Total 

*ij08S 



Net Profit. 



Amount. 



Bate 
per £. 



£ 
18 



24 
876 

378 



*264 



1,027 



8. d. 



M 

io| 

4| 



61 



IS 



Stocks 
at end. 



£ 
7,992 



7,771 
8,865 

12,874 



14,152 



52 






MANCHESTEB TOBACCO 




From 


Period. Ended. 


Net 
Supplies. 


Expenses. 


"^Ifnlr-^J^'^^r "!!"«--'• "ro"- 






£ 


£ £ , £ £ 


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


436,841 


32,199 1,944 3,069 37,212 


Year (53 weeks) ,. 1901 .... 
„ 1902 .... 
„ 1903 .... 


284,118 
320,864 
358,609 


18,826 1,306 2,172 22,304 
19,896 1,395 2,--i25 23,516 
21,973 1 1,476 2,142 25,591 


Half Year, June, 1904 .... 
6 Years' Total 


195,407 


12,219 766 


1,115 14,100 


1,595,839 1 

1 


105,113 6,887 


10,723 12-2,723 




SILVEKTOWN FLOUB 




Frovi 




HALF-YEAELY 


Period. Ended. 


Net 
Supplies. 

£ 
02,470 


Produc- 
tion. 


Expenses. 


Wages & 
Sundry, 


3?5+?^®' Interest. ' Total, 
ciation. i 

1 


Half Year, December, 1900 


£ 
01,569 


£ \ £ \ £ £ 
5,524 1 1,804 1,118 8,446 


Year (53 weeks) „ 1901 


L'09 220 


ln3,113 


11,787 3,720 2,524 18,031 


„ „ 1902 


327,436 


325,389 


16,005 


4,552 3.123 23,680 


„ „ 1903 


402,047 


391,9C3 


19,254 5,653 3,880 28,793 


Half Year, June. 1^04 

4 Years' Total 


207,679 


209,fiS3 
1,184,747 


10,138 2,860 1 1,893 14,891 


1,'.09,458 


62,708 18,589 12,544 93,841 






LEICESTER HOSIERY 




From 




HALF-YEAELY 


Period. Ended. 


Net 
Supplies. 


Expenses. 


Wages and 
Sundry. 


Si'ot. '■"«'-'• i T°'"- 


Half Year, December, 1903 


£ 
32,382 


£ 
6,975 


£ \ £ £ 
997 912 8,884 


„ June, 1904 


81,080 


8,980 


1,006 803 10,789 


1 Years Total 


15,955 




63,462 

1 


2,003 1,715 19,673 



53 



FACTOBY TRADE. 

com77iencement. 



Period. Ended. 



2 Years and 28^ Weeks, December, 1900 

Year (53 weeks) ., 1901 

„ „ 1902 

„ „ 1903 

Half Year, June, 1904 

6 Years' Total 



Net Profit. 



Amount. 



£ 
6,488 

4,669 
6,123 
7,439 

5,014 



29,733 



Bate 
per £. 



s. d. 

8J 

3i 

4| 

d 



4| 



Stocks 
at end. 



£ 
44,502 

39,350 
46,748 
43,5aS 

59,589 



MILL TBADE. 

Commencement. 

ACCOUNTS. 



Period. 



Ended. 



Half Year, December, 1900 

Year (53 weeks) „ 1901 

1902 

„ » 1903 

Half Year, June, 1904 

* Years' Total 



Expenses. 



Rate on Production. 



Per cent. 



£ 8. d. 

13 14 4J 

9 6 8| 

7 5 6i 

7 5 9g 

7 2 Og 



Per £. 



7 18 4i 



s. d. 
2 8S 

1 101 

1 51 
1 51 

1 5 



1 7 



Net Profit. 



Amount. 



£ 

* 4,381 

* 3,266 
2,653 
3,250 

3,224 



1,480 



Rate 
per £. 



8. d. 

1 4| 

31 

11 

IS 

3g 



Oi 



Stocks 
at end. 



£ 
18,538 

27,993 
35,972 
36,016 

55,606 



Loss. 



FACTORY 

commencement. 

ACCOUNTS. 



TRADE. 



Period. Ended. 



Half Year, December, 1903 

„ June, 1904 

1 Year's Total 



Net Loss. 


Amount. 


Rate 
per £. 


£ 
1,174 

341 


s. d. 
81 

2| 


1,515 


51 



Stocks 
at end. 



£ 
22,596 



24,432 



64 




DISTEIBUTIVE EXPENSES AND BATE PER GENT. ON 



SALES 



Expenses 



ns^ ^^ 35r c n IE s T E :K; . 



TOTALS. 



£9,906,071. 



Amount. 



Rate per 
£100. 



GROCERY. 



£8,369,553. 



Amount. 



Rate per 
£100. 



Wages 

Auditors' Fees and Mileages ;;;... 

,. Deputation Fees 

„ „ Fares 

„ Fares 

Fees and Mileages — General and Branch 
Committees 

„ „ Stocktakers 

„ „ Scrutineers 

„ „ Deputations 

Fares and Contracts— General and Branch 
Committees 

„ „ ■ Stocktakers 

„ „ Scrutineers 

„ „ * Deputations 

Price Lists : Printing 

„ Postage 

Balance Sheets : Printing 

Printing and Stationery 

Periodicals 

Travelling 

„ Societies' Delt- gates, Luton Works 

Stamps 

Telegrams 

Petty Cash 

Advertisements and Showcards 

" Wheatsheaf " Record Expenses 

Rents, Rates, and Taxes 

Coals, Gas, and Water 

Oil, Waste, and Tallow 

Exhibition and Congress Expenses 

Expenses Quarterly Meetings 

Telephones 

Legal 

" Annual," 1903 

Employes' Picnic 

Dining-rooms 

Repairs, Renewals, &c 

Insurance 

Depreciation : Land 

,, Buildings 

„ Fixtures 

Interest 

Totals 



£, 
83039-96 
255-05 
21-39 
19-86 
26-19 

1534-48 

26-83 

12-f)9 

802-24 

458-89 

6-70 

4-26 

359-47 

2629-01 

434-06 

220-74 

5014-48 

86-83 

8032-22 

528-93 

3470-65 

602-24 

752-45 

1360-77 

3310-64 

4237-07 

2698-66 

507-25 

494-89 

674-69 

463-30 

17-25 

470-57 

78-89 

7218-88 

4540-51 

2445-21 

2333-96 

2972-19 

566-46 

28892-89 



171518-60 



d. 

201-18 
•62 

• -05 
•05 
•06 

3-72 
-07 
•03 

1-95 

1-11 

-02 

-01 

•87 

6-13 

1-05 

•54 

12-14 

•21 

19-46 

127 

8-41 

1-46 

1-82 

3-30 

8-02 

10-27 

6-54 

1-23 

1-19 

1-64 

1-12 

•04 

1-14 

•19 

17-49 

11-00 

5-92 

6-66 

7-20 

1-37 

70-00 



415-5£ 



JBl/14/7-5 



£ 
42676-88 
215-68 
18-16 
16-88 
2216 

1014-4.-. 

8-92 

' 10-75 

566-53 

382-42 
5-23 
3-62 

236-28 
1477-78 
"368-97 

186-74 

2996-36 

73-91 

2593-25 

523-93 
2936-24 

532-50 

575-38 
1034-60 
2799-85 
1887-61 
1975-75 

428-33 

340-96 

670-55 

392-28 
17-26 

396-87 

36-62 

4812-59 

3111-08 

850-46 
1069-12 
1336-69 

117-50 
16452-07 



95061-19 



d. 
122-37 
-62 
-05 
-05 
-06 

2-91 
-02 
-03 

1-62 

1-09 

•01 

-01 

-67 

4-24 

1-03 

-53 

8-59 

-21 

7-44 

1-52 

8-42 

1-53 

1-65 

2-97 

8-03 

5-4 L 

5-66 

1-23 

-98 

1-64 

1-12 

-06 

1-14 

-10 

13-80 

8-92 

•^•44 

3 07 

3-83 

-34 

47-18 



272-58 



£l/2/8'S 



55 



SALES FOR THE YEAR ENDED DECEMBER 26th, 1903. 



lyc .^ IsT O lEI E S T D3 E; . 



DRAPERY. 



£655,502. 



Amount. 



£ 
19943-38 

16-92 
1-41 
1-30 
1-74 

228-92 

11-85 

•84 

129-77 

82-84 

-80 

-28 

65-18 

894-21 

33-68 

14-63 

1028-63 

4-15 

2986-90 

234-81 
2860 
77-52 
65-85 

219-54 
1111-72 

24680 
82-78 
84-80 
44-77 
20-94 

81-44 

17-51 

1040-74 

826-10 

791-61 

580-04 

721-07 

36-86 

5507-67 



36612-60 



Rate per 
£100. 



d. 
730-19 
•6-2 
-05 
-05 
•06 

8-20 
•44 
•08 

4-75 

1-20 

•08 

•01 

2-40 

14-43 

1-28 

•54 

37-66 

•15 

109-35 

' '8-60 
1-05 
2-84 
2-41 
8-04 

40-70 
9-04 
1-20 
3-10 
1-64 
-77 

i-i5 

-64 
38-10 
30-21 
28-99 
21-24 
26-40 
1-35 
201-65 



1840-51 



£5/11/8-5 



WOOLLENS AND 
READY-MADES. 



£180,552. 



BOOTS AND SHOES. 



£375,230. 



Amount. ^"^^^^^ Amount, i ^^\^oo^^' 



£ 

4598-64 

4-70 

-37 

•33 

•48 

61-49 

lis 

•22 
86^71 

902 

•24 

■07 

4223 

51485 

1-20 

403 

235-94 

2-29 

1B4066 

'6i-70 
17-59 
18-85 
40-31 
60-90 
449-53 
156-10 
11-87 
23^10 
12-41 
14-59 

y-io 

7-26 

278-77 

82-28 

188-25 

36-31 

61-32 

20-80 

1829-27 



10229-41 



d. 
610-61 
•62 
•05 
•04 
•06 

8-17 
•15 
•03 

4^88 

1-20 

•03 

-01 

5-61 

68^37 

•16 

-54 

81-36 

•31 

178^21 

8^20 

2-34 

2-51 

5-36 

809 

59-75 

20-75 

■ ]-58 

3-07 

1-65 

1-94 

' i-21 

•97 

37-06 

10-93 

25-02 

4-83 

8-15 

2-77 

24316 



1359-75 



£5/13/3*7 



£ 

6911-93 

9-71 

•79 

•72 

•99 

127-89 

3-18 

-48 

29-51 

18^89 

•21 

•15 

8^97 

62^10 

6-94 

8^87 

888^24 

3-58 

478^39 

128-38 

8-72 

44-45 

203^29 

125^97 

181-05 

131-03 

18-65 

33-60 

25-67 

19-17 

18-37 

8-32 

587-92 

227-57 

384-73 

191-56 

25519 

88-42 

3037-52 



13770-62 



d. 
442^09 
•62 
•05 
•05 
•06 

8^18 
•20 
•03 

1-90 

1^21 
•01 
•01 
•67 

3-97 

-44 

-54 

24-52 

•23 

30^60 

' 8-21 

•56 

2^84 

1800 
8-05 

11-58 
8-38 
1-19 
215 
1-64 
1-22 

' i'-is 

-53 
37-61 
14-56 
24-61 
12-25 
16-32 
5-34 
194-28 



880-78 



£3/13/4*7 



FURNISHING. 



£325,234. 



. . Rate per 

Amount, t xmoo 



£ 

8915-18 

8-04 

•67 

•63 . 

•82 

106-73 

1-75 

•40 

39-72 

15-72 

•22 

-14 

7-81 

80-57 

83-27 

6-97 

370-31 

2-90 

63302 

109-42 

14-83 

86-25 

16-72 

104-38 

607-16 

18S-98 

15-62 

12-43 

21-29 

16-32 

14-79 
• 9-18 
498-86 
294-48 
230-16 
456-93 
597-92 
807-88 
2066-.'i6 



15844-78 



d. 
657-87 
•60 
•05 
•05 
•06 

7-88 
-13 
-03 

2-93 

1-16 

-02 

-01 

-58 

5-95 

2-46 

•51 

27^33 

•21 

46^71 

" 8-68 

1^09 

2-67 

1-23 

7-70 

44-80 

13-94 

1-15 

-92 

1-57 

1-21 

' i-io 

-68 
36-81 
21-73 
16-97 
33-72 
44-12 
22-72 
152-48 



1169-23 



£4/17/8*2 



56 



DISTKIBUTIVE EXPENSES AND BATE PEE CENT. ON 



SALES = 

Expenses = 



Wages 

Auditors' Fees and Mileages 

„ Deputation Fees 

,. . „ Fares 

„ Fares 

Fees and Mileages — General and Branch Com- 
mittees 

„ „ Stocktakers 

„ „ Scrutineers 

„ „ Deputations 

Fares and Contracts — General and Branch Com- 
mittees 

„ „ Stocktakers 

„ „ Scrutineers 

„ „ Deputations 

Price Lists : Printing 

„ Postage 

Balance Sheets : Printing 

Printing and Stationery 

Periodicals 

Travelling 

„ Societies' Delegates, Luton Works.. | 

Stamps 1 

Telegrams 

Petty Cash 

Advertisements and Showcards 

" Wheatsheaf " Record Expenses 

Rents, Rates, and Taxes 

Coals, Gas, and Water 

Oil, Waste, and Tallow 

Exhibition and Congress Expenses 

Expenses Quarterly Meetings 

Telephones 

Legal 

"Annual," 1903 
Employes' Picnic 
Dining-rooms 
Repairs, Renewals, &c 
Insurance 
Depreciation: Land 

Buildings 
Fixtures 
Interest 



Totals 



3^:b"wc^stxjE. 



TOTALS. 



£4,081,074. 



A»v,«..„+ ' Rate per 
Amount. | ^^^^ 



48067-31 

105-33 

8-79 

8-13 

10-82 

1405-08 

9-01 

5-23 

404-12 

439-93 

1-42 

1-7B 

10-7-94 

796-77 

57-35 

70-50 

2103-79 

49-96 

3379-29 

213-60 

1272-85 

152-61 

273-<)6 

374-75 

1366-86 

2831-94 

1421-82 

56-36 

276-40 

50-97 

244-36 

1-05 

195-36 

67-75 

2895-63 

2356-37 

1238-86 

850-37 

4122-08 

168908 

15926-76 



94912-31 



d. 
282-68 
-62 
•05 
•05 
•06 

8-26 
-05 
•03 

2^38 

2-59 

-01 

-01 

•63 

4-69 

•34 

•41 

12^37 

•30 

19-87 

1-26 

7-48 

-90 

1-61 

2-20 

8-04 

16-65 

8-36 

•33 

1-63 

-30 

1-44 

-01 

1-14 

•40 

17-03 

13-86 

7-29 

5-00 

24-24 

9-93 

93-66 



568-16 



£2/6/6*1 



GROCERY. 



£3,001,433. 



Amount. -eino 



& 
19050-23 
77-43 
6-49 
602 
7-95 

923-68 
2-01 
3-85 

265-79 

314-39 

111 

1-30 

51-54 

151-79 

57-35 

51-82 

845-52 

35-61 

803-47 

21.3-60 

515-07 

100-43 

179-64 

220-17 

1004-93 

982-27 

797-69 

36-54 

200-82 

37-38 

180-33 

1-05 

143-19 

11-35 

1930-42 

1323-43 

290-29 

256-03 

1105-31 

693-89 

6134-56 



39015-74 



d. 
152-34 
•62 
•05 
•05 
•06 

7-38 
-01 
-03 

2-12 

2-51 

-01 

-01 

-41 

1-21 

-46 

•41 

6-76 

-28 

6-43 

1-71 

4-12 

-80 

1-43 

1-76 

8-05 

7-85 

6-38 

-29 

1-61 

-30 

1-41 

-01 

1-14 

•09 

15-44 

10-58 

2-32 

2-05 

8-85 

5-55 

49-06 



311-98 



£1/5/11*9 



57 



SALES FOE THE YEAR ENDED DEC 


. 26th, 1903 — continued. 


I5rE-WO.A.STX.E. 


DRAPERY. 


WOOLLENS AND 
READY-MADE R. 


BOOTS AND SHOES. 


FURNISHING. 


£451,554. 


£143,981. 


£237,118. 


£246,988. 


Amount. 


Rate per 
£100. 


Amount. ' ^^^^^^ 


Amount. 


Rate per 
£100. 


Avv,^.,r,f Rate per 
Amount. ^^^^ 


! £ 


d. 


£ d. 


£ 


d. 


£ d. 


13490-93 


717-04 


2437-07 406-23 


4269-75 


432-16 


8819^33 85fr98 


11-66 


•62 


3-75 -62 


6-12 


•62 


6-37 -62 


-97 


•05 


•30 -05 


-51 


-05 


•52 -05 


•89 


•05 


•27 -04 


•47 


•05 


•48 1 -05 


1-20 


-06 


•38 i -06 


•63 


•06 


•66 -06 


201-35 


10-70 


64-30 10-72 


105-80 


10-71 


109-95 10^8 


1-56 

•58 


-08 


•86 -14 


•80 


•08 


3 78 -37 


-03 


•18 -03 


•30 


•03 


-32 


•03 


! 79-15 


4-21 


10-12 1-69 


20-29 


2-05 


28-77 


2-80 


1 52-53 


280 


16-72 2-79 


27-62 


2^80 


2^-67 


2-78 


-13 


•01 


•05 -01 


•05 




-08 


-01 


•19 


-01 


•06 1 -01 


•10 


' ' -01 


-10 


•01 


4174 


2-22 


2-86 -48 


8-41 


-85 


3-39 


•33 


, 18403 


9-78 


380-09 63-36 


30-99 


3-14 


49-87 


4-84 


' 7-81 


' ' -42 


■ ^-Sl ' -42 


' 4-io 


•41 


' '4-26 


' " -41 


54575 


29-01 


8822 1470 


202-67 


20-51 


421-63 


40-96 


6-07 


•32 


131 ^22 


4-20 


•42 


2-77 


-27 


1451-36 


77-14 


S51^32 ' 58^56 


280-21 


28^36 


492-93 


48-00 


324-75 


17-26 


47^68 7-85 


&4'-95 


' 8-60 


301-00 


29^24 


36-50 


1-94 


7-43 : 1-24 


2^67 


•27 


5-58 


•50 


36-45 


1-94 


6-43 { 1-07 


19-15 


1-94 


32-29 


3^14 


34-38 


1-83 


10-17 1 1-70 


9302 


9-41 


17-01 


1^65 


151-23 


804 


48-61 8-10 


79-43 


8-04 


82-66 


8-03 


726^17 


38-60 


178-70 29^79 


414-70 


42-00 


530-10 


51-50 


245^51 


13-05 


124^32 20^72 


127-15 


12-86 


127-15 


12-35 


8-42 


•45 


2-50 -42 


4-35 


•44 


4-55 


•44 


33-58 


1-78 


9-25 1-54 


15-63 


1-58 


17-12 


1-66 


5-68 


•30 


1-83 ; -30 


2-98 


•30 


310 


.30 


1 27-07 


1^44 


8-42 


1-40 


14^12 


1-43 


14-42 


1-40 


' *2i-70 


' i-is 


' 7-i7 


' i-id 


11-38 


" l-i5 


11^92 


* "rie 


26-75 


1^42 


17-72 


2^95 


313 


•32 


8^80 


-85 


404-80 


21^51 


127-18 


21^20 


212-81 


21^55 


220-42 


21-42 


455-70 


24-22 


289-32 ' 48-23 


121^55 


12-30 


166-37 


16-17 


429-15 


22-81 


122-58 " 20-43 


189^08 


1914 


207-76 


20-19 


221-47 


11-77 


69-50 11^59 


1-24-52 


1260 


178-85 


17-38 


1092-10 


58-04 


420-13 7003 


615-11 


6226 


889-43 


86-42 


877^08 


20-04 


157-60 26-27 


368-63 


37-31 


91-88 ! 8-93 | 


3945^73 


209^71 


1785-92 297^70 


2029-05 


205^37 


2031-50 


197-40 


2468212 


1311-85 


6802^23 


1133-85 


9496-43 


96118 


1491579 


14^9-38 


.... 


£3/9/3-8 


.... 


£«/l*/8'8 


.... 


£*/0/l'l 


.... 


£6/0/9-3 


- ■ 



m 




DISTEIBUTIVE EXPENSES AND BATE PEE CENT. ON 



LOisriDon^r. 



sale:s= 



Expenses= 



TOTALS. 



£3,5»,406. 



Amount. \ ^^foO.^'^ 



Wages 

Auditors' Fees and Mileages 

„ Deputation Fees % 

„ „ Fares : 

„ Fares 

Fees and Mileages — General and Branch Com 

. mittees , 

.. „ „ Stocktakers 

. „ „ Scrutineers 

„ „ Deputations 

Fares and Cohtracts — General and Branch Com 
mittees 

„ „ Stpcktakers 

„ ,, Scrutineers 

, ' „ ,, Deputations 

Price Lists : Printing 

„ „ Postage , 

Balance Sheets : Printing. , 

Printing and Stationery ;..... 

Periodicals , 

Travelling , 

• „ Societies' Delegates, Luton Works. 

Stamps > 

Telegrams 

Petty Cash 

Advertisements and Showcards 

" Wheatsheaf " Record Expenses — 

Rents, Rates, and Taxes 

Coals, Gas, and Water . . . . ^ 

Oil, Waste, and Tallow 

Exhibition and Congress Expenses 

Expenses, Quarterly Meetings ■■■.■■■• 

Telephones 

Legal. 

"Annual," 1903 .....'.... 

Employes' Picnic 

Dining-rooms 

Repairs, Renewals, &c 

Insurance 

Depreciation : Land 

„ Buildings 

. „ Fixtures.. 

Interest 

Totals 



38789-94 

91-32 

7-72 

7-18 

9-39 

1309-84 

23-25 

4-56 

514-46 

517-64 

10-40 

1-53 

414-09 

1762-56 

177-81 

92-47 

2844-58 

68-45 

5625-02 

20-62 

1949-81 

31-56 

264-95 

404-03 

1185-72 

2858-92 

1274-19 

70-79 

245-63 

72-93 

114-85 

147-89 

167-90 

64-20 

2598-56 

3702-03 

2177-39 

429-71 

3968-49 

479-80 

13383-22 



d. 

262-66 
-62 
•05 
-05 
•06 

8-87 
-16 
•03 

3-48 

3-51 

-07 

-01 

2-80 

11-93 

1-20 

•63 

19-26 

•46 

38-09 

•14 

13-20 

-21 

1-79 

2-74 

8-03 

19-36 

8-63 

-48 

1-66 

-49 

■78 

1-00 

1^14 

•44 

17-6() 

25-07 

14-74 

2-91 

26-87 

3-25 

9062 



87885-40 595-09 

£2/9/7'0 



GROCERY. 



£3,052,106. 



Amount. 



20885^68 

78^61 

6^65 

6-20 

8-08 

975-11 

11-96 

3-92 

401-25 

433-62 

8-57 

1-32 

379-67 

432-90 

177-81 

79-62 

1848-93 

61-04 

1780-78 

20-62 

1581-21 

26-45 

196-14 

301-62 

1020-69 

1142-33 

857-36 

54-00 

171-57 

62-79 

99-59 

147-89 

144-35 

40-79 

1732-37 

2568-78 

1113-58 

222-08 

2400-07 

344-64 

8176-83 



Rate per 
£100. 



164-23 
-62 
-05 
-05 
-06 

7-67 
•09 
•03 

3-16 

3-41 

•07 

•01 
2-99 
3-40 
1-40 

•63 
14-54 

•48 
14-00 

•16 
12-43 

•21 
1^54 
2-37 
8-03 
8-98 
6-74 

•43 
1-.35 

•49 

•78 
1-16 
1-14 

-3-2 

13-62 

20-20 

8-76 

1-75 

18-87 

2-71 

64-30 



50007-47 393-23 

£l/12/9'2 



59 



SALES FOE THE YEAE ENDED DEC 


. 26th, 1903 — continued. 




JLj O 1ST JO (D jsr . 






DRAPERY. 


WOOLLENS AND rhotc? AMD swni^'S 
READY-MADES. BOOTS AND SHOES. 


FURNISHING. 


£201,752. 


£62,548. £125,745. 


£102,255. 


Amount. 


Rate per 

i;ioo. 


Amount. 


Rate per 
£100. 


Amount. 


Rate per 
£100. 


Amount. 


Rate per 
£100. 1 


£ 


d. 


£ 


d. 


£ 


d. 


£ d. 


7184-80 


890-38 


2398-08 


920-16 


3483-23 


664-82 


4538^15 1065-15 


5-17 -61 


1-62 


•62 


3-25 


•62 


2-1)7 -63 


•44 05 


•14 


•05 


-27 


, ^05 


•22 ^05 


•41 •OS 


•12 


•05 ^25 


•05 


-20 -05 


•53 •OB 


•17 


•06 ^34 


•06 


•27 ^06 


J3610 1619 


42^87 ! 16-45 85-52 


16-32 


70 24 16-49 1 


3-99 1 -47 


2-27 


•87 1 1-45 


-28 


3-58 -84 i 


•25 -03 


•08 


•03 -17 


-03 


•14 


•03 1 


67^02 j 7-97 


10^44 


4-01 ' 23-50 


4-49 


12^25 


2^88 ■ 


3439 4^09 ' 


10-75 


4-12 21-56 


4-11 


17-32 


4i-m 


•07 


•01 


•09 


•03 -06 


-01 


1-61 1 -38 ; 


•OR 


•01 


•02 


•01 -06 


•01 


-05 -01 1 


l,S-50 


1-61 


3^76 


1^44 11-79 


2-25 


5^37 i^26 , 


745^54 


88^69 


554-38 


212-72 


•02 




29-72 6^98 


' ' 5-24 


' ' •62 


"i64 1 '"-es 


* ' ^•27 


* * •62 


'"270 '"•63 ' 


430^37 


5120 


• 152^77 58^62 ! 209-52 


39-99 


202-99 


4T&4 ' 


V58 


•19 


2-75 1-06 i 1-59 


•30 


1^49 


•35 


1552-59 


184^68 


957-07 \ 367-23 


623-91 


119-08 


710^76 


166-82 1 


i"59-09 


lb-92 


' 45-08 17-30 


' 89'65 


iV-ii 


"74-78 


17-55 


2-65 


•32 


•52 20 


1-09 


•21 


-85 : -20 


26-15 


3-11 


7-43 2^85 


14-83 


2-83 


20-40 4-79 


1270 1-51 


13^96 5^33 


68 39 


13-05 


7-36 1-73 


6714 1 7-99 


21-10 8-08 


42-21 


8-06 


34-58 8-12 


945-63 112-49 


72-99 28-01 


128-50 


24-53 


569-47 133-66 


163-85 19-49 


51-67 I 19-83 


80-67 


15-40 


120-64 28-32 


5-50 •65 


195 -75 


4-15 


•79 


5-19 1-22 ' 


21-27 1 2-53 


18-98 


5-36 


26-91 


5^14 


11-92 2^80 1 


4-12 1 -49 


l^SO 


•50 


2-59 


•49 


213 -50 


13-54 


161 


•15 


•06 


•40 


•08 


1-17 -27 


' " 9-52 


' l-i3 


' * 3-05 


' ri7 


" " '6-04 


* 'ri5 


4-94 i " ri6 


10-34 


1-23 


2^14 


•82 


4-96 


•95 


5-97 


1-40 


354-23 


42-14 


109-58 


4205 


2'20-70 


42-12 


181^68 


4-2^64 


395-90 


47-10 


127-55 


48-94 


224-01 


42-76 


385-79 1 90-55 


552-29 


65-70 


135-75 ! 52-09 


250-45 


47-80 


125-32 1 29-41 


65-27 1 7-76 


28-49 ! 10-93 


45-51 


8-69 


68-36 ' 16-04 


642-68 


76-45 


236-11 90-60 


395 89 


75-56 


293-74 68-94 


5914 


7-04 


45-62 17-50 7-27 


1-39 


2313 ' 5-43 


253995 


302-15 


769-38 


295-21 113124 

.1 


215-91 


765-82 179-75 • 


16532-94 


1966-72 


5826-80 


2235 77 


7215-22 


1377-11 


8302-97 1948-79 




£8/3/10*7 


" 


£9/6/3-7 




£8/14/9-1 


£8/2/4-7 

i 


1 



60 




DISTEIBUTIVE EXPENSES AND EATE PEE CENT. ON 



SALES= 



Expenses= 



Wages 

Auditors' Fees and Mileages 

„ Deputation Fees 

„ „ Fares 

„ Fares 

Fees and Mileages— General and Branch Committees . 

„ „ Stocktakers 

„ „ Scrutineers 

„ „ Deputations 

Fares and Contracts — General and Branch Committeew 

„ „ Stocktakers 

„ „ Scrutineers 

,, „ Deputations 

Price Lists : Printing 

„ Postage 

Balance Sheets : Printing 

Printing and Stationery 

Periodicals 

Travelling 

„ Societies Delegates, Luton Works 

Stamps 

Telegrams 

Petty Cash 

Advertisements and Showcards 

" Wheatsheaf " Record Expenses 

Rents, Rates, and Taxes 

Coals, Gas, and Water 

Oil, Waste, and Tallow 

Exhibition and Congress Expenses 

Expenses Quarterly Meetings 

Telephones 

Legal . . . 

" Annual," 1903 . . . 

Employes' Picnic 

Dining-rooms 

Repairs, Rt^newals, &c 

Insurance 

Depreciation : Land 

„ Buildings 

„ Fixtures 

Interest 



Totals 



GRAND TOTAL. 



£17,531,551. 



Amount. 



169897-21 

451-70 

37-90 

35-17 

46-40 

4249-40 

59-09 

22-48 

1720-82 

1416-46 

18-52 

7-54 

881-50 

5088-34 

669-22 

383-71 

9962-85 

205-24 

17036-53 

758-15 

6693-21 

786-41 

1291-36 

2139-55 

5863-22 

9927-93 

5394-67 

634-40 

1016-92 

798-59 

822-51 

16619 

833-83 

210*84 

12713-07 

10598-91 

5861-46 

3614-04 

11062-76 

2735-34 

58202-87 



354316-31 



Rate per 
J 100. 



282-58 

•62 

•05 

•05 

•06 

5-82 

•08 

-03 

2-36 

1-94 

•02 

•01 

1-21 

6-97 

-92 

•52 

13-64 

-28 

23-32 

1-03 

9-16 

1-05 

1-77 

2-93 

8-02 

13-65 

7-38 

-86 

1-36 

1^09 

1^12 

•22 

1^14 

•28 

17^40 

14-59 

8-02 

4-94 

1514 

3-74 

79-67 



485-04 



£2/0/5-O 



61 











, 


SALES FOE THE YEAR ENDED DECEMBER 26th, 1903. 


&ui^i^j^:ric o:p idisti^ict tot.a.IjS. 


MANCHESTER. 


NEWCASTLE. 


LONDON. 


£9,906,071. 


£4,081,074. 


£3,544,406. 


Amount. 


Rate per 
£100. 


Amount. ^^fi(^!'' 


Amount. 


Rate per 
£100. 


£ 


d. 


£ ' \ A. £ 


d. 


83039-96 


201-18 


48067-31 


282-68 38789-94 


262-66 


255-05 


•62 


105-38 


-62 91-32 


-62 


21-39 


•05 


8-79 


-05 j 7-72 


•05 


19-86 


•05 


8-13 


-05 i 7-18 


•05 


26-19 


-06 


10-82 


•06 


9-39 


•06 


1534-48 


3-72 


140508 


8-2& 


1309-84 


8^87 


26-83 


•07 


901 


-05 


23-25 


■16 


12-69 


•03 


5-23 


•03 


4-56 


•03 


802-24 


1-95 


404-12 


2-38 


514-46 


3-48 


458-89 


1-11 


439-93 


2-59 


517-64 


3-51 


6-70 


-02 


1^42 


•01 


10-40 


•07 


4-26 


•01 


1^75 


-01 


1-53 


•01 


359-47 


•87 


107-94 


•63 


414-09 


2^80 


2529-01 


6-13 


796^77 


4-69 


1762-56 


11-93 


434-06 


1-05 


5735 


•34 


177-81 


1-20 


220-74 


•54 


70-50 


-41 


92-47 


-6;i 


5014-48 


12-14 


2103-79 


12-37 


2844-58 


19-26 


86-83 


•21 


49-96 


-30 i 68-45 


•46 


8032-22 


19-46 


3379-29 1 19-87 5625-02 


38-09 


5-23-93 


1-27 


213-60 l-iiO 


20-62 


-14 


3470-55 


8-41 


1272-85 7-48 


1949-81 


13-20 


602-24 


1-46 


152-61 -90 


31-56 


•21 


752-45 


1-82 


273-96 1-61 


264-95 


1-79 


131.0-77 


3-30 


374-75 i 2-20 404-03 


2-74 


3310-64 


8-02 


1366-86 8-04 1185-72 


8-03 


4237-07 


10-27 


2831-94 


16-65 2858-92 


19-36 


2698-66 


6-54 


1421-82 


8-36 1274-19 


8-63 


507-25 


1-J3 


56-36 


-33 70-79 


-48 


494-^9 


1-19 


276-40 


1-63 245-63 


1-66 


674-69 


1-64 


50-97 


-30 72-93 


•49 


463-30 


1-12 


244-36 


1-44 114-85 


•78 


17-25 


-04 


1-05 


-01 147-89 


1^00 


470-57 


1-14 


195-86 


1-14 167-90 


1-14 


78-89 


•19 


67-75 1 -40 ! 64-20 


•44 


7218-88 


17^49 


2895-68 


17-03 ! 2598-56 


17-60 


4540-51 


1100 


2356-37 


13-86 3702-03 


25-07 


2445-21 


5-92 


1238-86 


7-29 1 2177-39 


14-74 


2333-96 


5-66 


850-37 


5-00 429-71 


2-91 


297-2-19 


7-20 


4122-08 


24-24 3968-49 


26-87 


566-46 


1-37 


1689-08 


9-93 1 479-80 


3-25 


28892-89 


70 00 


15926-76 


93-66 13383-22 


90-62 


171518-60 

1 


415-55 


94912-31 


558-16 


87885-40 


59509 


! 


£1/14/7-8 




£2/6/6-l 




£2/9/7-0 


i 
1 



63 



THE SCOTTISH 

CO-OPERATIVE WHOLESALE 

SOCIETY LIMITED. 



PLATES, ADVERTISEMENTS, STATISTICS, &c.. 

Pages 63 to 107. 



" 





Glasgow Grocery and Provision Warehouse and Hall. 
Clarence Street. 




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65 



THE SCOTTISH 
CO-OPERATIVE WHOLESALE SOCIETY 



LIMITED. 



Enrolled 20th April, 1868, under the provisioyis of the Industrial and Provident 
Societies Act, 20th August, 1867, 30 and 31 Vict., cap. 117, sec. 4. 



Business Commenceb 8tb September, 1868. 



REGISTERED OFFICE, FURNITURE, & STATIONERY WAREHOUSE : 

MORRISON STREET, GLASGOW. 



GROCERY AND PROVISION WAREHOUSES: 

PAISLEY ROAD, CROOKSTON AND CLARENCE STREETS, 

GLASGOW. 



DRAPERY WAREHOUSE: 

DUNDAS, ST. JAMS', AND PATERSON STREETS, GLASGOW. 



BOOT AND SHOE WAREHOUSE : 

DUNDAS STREET, GLASGOW. 



SHIRT FACTORY, TAILORING FACTORY, WATERPROOF FACTORY, 
AERATED WATER FACTORY, AND CARTWRIGHT DEPT. : 

PATERSON STREET, GLASGOW. 



MANTLE FACTORY: 

DUNDAS STREET, GLASGOW. 



BOOT AND SHOE FACTORY, CLOTHING FACTORIES, 

CABINET AND BRUSH FACTORIES, PRINTING WORKSHOP, 

PRESERVE AND CONFECTION WORKS, COFFEE ESSENCE WORKS, 

TOBACCO FACTORY, AND PICKLE WORKS: 

SHIELDHALL, near GOVAN, GLASGOW. 



66 



Branches: 

LINKS PLACE, LEITH. 

GEANGE PLACE, KILMAENOCK. 

TEADES LANE, DUNDEE. 

HENEY STEEET, ENNISKILLEN, lEELAND. 



EUENITUEE WAEEHOUSE, DEAPEEY & BOOT SAMPLE 

EOOM— CHAMBEES STEEET, EDINBUEGH. 

CHANCELOT FLOUE MILLS— EDINBUEGH. 

JUNCTION ELOUE AND OATMEAL MILLS— LEITH. 

EEGENT ELOUE MILLS— GLASGOW. 

SOAP WOEKS— GEANGEMOUTH. 

ETTEICK TWEED MILLS— SELKIEK. 

DEESS SHIET FACTOEY- LEITH. 

CHAPPELLFIELD LAUNDEY— BAEEHEAD. 



Ceeameeies : 

ENNISKILLEN, BELNALECK, GOLA, FLOEENCE COUET, 

S. BEIDGE, GAEDNEE'S CEOSS, BLACK LION, lEELAND; 

BLADNOCH and WHITHOEN, WIGTOWNSHIEE, N.B. 



Fish-cubing Works: ABEEDEEN. 
CALDEEWOOD ESTATE, LANAEKSHIEE. 



The English and Scottish Wholesale Societies' Co-partnery 
Cocoa Works: LUTON, BEDFOEDSHIEE. 



Tea and Coffee Department : LEMAN STEEET, LONDON, E. 



Tea Estates: NUGAWELLA and WELIGANGA, CEYLON. 



Bankers: 
THE UNION BANK OF SCOTLAND LIMITED. 

Head Offices : 



GLASGOW : LONDON : EDINBUEGH : 

Ingram Street. 62, Cornhill, E.G. George Street. 

General Manager: Manager: Manager: 

BOBERT BLYTH. JOHN A. FRADGLEY. JAMES MORTON. 



67 



General Committee. 



President : 
Mr. WILLIAM MAXWELL, Wyndham Park, Ardbeg, Rothesay. 

Secretary : 
Mr. ANDREW MILLER, Walker Terrace, Tillicoultry. 

Directors : 

Mr. DANIEL THOMSON . . RoUand House, Rolland Street, Dunfermline. 

Mr. JOHN PEARSON Beechdale, Fenton Street, Alloa. 

Mr. ISAAC Mcdonald . . 7, Knoxland Street, Dumbarton. 

Mr. JOHN ARTHUR 39, High Street, Paisley. 

Mr. T. C. Mc.NAB Warrendene, 43, Dudley Crescent, North Leith. 

Mr. HENRY MURPHY. . . . Clydeview Villa, Castlegate Street, Lanark. 

Mr. JOHN STEVENSON . . 5, W. FuUarton Street, Kilmarnock. 

Mr. PETER GLASSE 185, Byres Road, Glasgow. 

Mr. THOMAS LITTLE .... 264, Scott Street, Galashiels. 

Mr. ROBERT STEWART . . 11, Great Wellington Street, Glasgow. 



Sub-Committees : 

(1) Finance and Property — 

, Messrs. MURPHY, STEVENSON, Mc.DONALD, and PEARSON. 
Conveners: Mr. McDonald (Finance). Mr. Murphy (Property). 

(2) Grocery : Distributive and Productive — 

Messrs. THOMSON, Mc.NAB, GLASSE, and MILLER. 

Conveners: Mr. Glasse (Distributive). Mr. Thomson (Productive). 

(3) Drapery and Furnishing : Distributive and Productive — 

Messrs. MAXWELL, ARTHUR, STEWART, and LITTLE. 

Conveners: Mr. Arthur (Distributive). Mr. Stewart (Productive). 
Mr. Maxwell is ex officio a member of the other Committees. 



Auditors : 

Mr. JNO. MILLEN, Rutherglen. [ Mr. ROBT. J. SMITH, C. A., Glasgow. 

Mr. WM. H. JACK, Glasgow. 



68 



Officers of the Society. 



Accountant : Mr. EGBERT MACINTOSH, Glasgow. 
Cashier : Mr. ALLAN GRAY, Glasgow. 

Buyers, &c. : 

Grocery and Provisions Glasgow Mr. E. ROSS. 

„ Mr. JOHN Mcdonald. 

„ „ Mr. JOHN JAMIESON. 

„ „ „ Mr. M. Mc.CALLUM. 

„ „ Leith Mr. PETER ROBERTSON. 

„ Mr. WILLIAM McLaren. 

„ „ Kilmarnock ..Mr. DAVID CALDWELL. 

„ ..Mr. HUGH CAMPBELL. 

Dundee Mr. JOHN BARROWMAN. 

Potato Department Glasgow Mr. JOHN McINTYRE. 

Leith Mr. J. H. MORRISON. 

Cattle Glasgow Mr". WILLIAM DUNCAN. 

Provisions Enniskillen . . Mr. WILLIAM WHYTE. 

Preserve Works . . . ., Glasgow Mr. N. ANDERSON. 

Tobacco Factory „ Mr. THOMAS HARKNESS. 

■ n T , T 4.- s T> W „ Mr. WM. F. STEWART. 

Chancelot, Junction, & Regent ;; ^^^ j^^^g TIERNEY. 

^ ^our ivims | Edinburgh . . Mr, JOHN PAISLEY. 

Soap Works Grangemouth .Mr. JOHN DOUGALL. 

Tea Department London Mr. CHARLES FIELDING. 

Printing & Stationery Dept Glasgow Mr. DAVID CAMPBELL. 

Drapery Department „ Mr. DAVID GARDINER. 

„ „ Assistant.. „ .Mr. J. McGILCHRIST. 

Mr WM ALLAN 

Edinburgh ..Mr. GEO. D. LAWSON. 

T3 ^ ^ ou -n ^ ^ (Glasgow Mr. ALBERT JOHNSON. 

Boot and Shoe Department . . | Assistant Mr. J. J. HORN. 

Ettrick Tweed & Blanket Mills .. Selkirk Mr. ANDREW WESTLAND. 

Building Department . . . . Glasgow Mr. JAMES DAVIDSON. 

Engineering Department „ 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. 

Travellers : 

Grocery Department Glasgow Mr. GEO. BLACKWOOD. 

„ „ „ Mr. JOHN KNOX. 

• „ „ Mr. J. M. STEWART. 

. „ „ Leith Mr. A. STODDART. 

Flour Mills Edinburgh . . Mr. GEORGE FISHER. 

Drapery Department .Glasgow Mr. J. D. STEWART. 

„ Mr. JAMES HENRY. 

„ Mr. JOHN BOWMAN. 

„ Mr. ROBERT WOOD. 

Edinburgh ..Mr. GEORGE TAIT. 

Ettrick Mills -. . ; . Glasgow Mr. JAMES ALLAN. 

Furniture Department , Mr. GEORGE CARSON. 

Boot and Shoe Department .... „ Mr. G. W. ROSS. 



69 



Business Arrangements. 



Registered Office : 

MORRISON STREET, GLASGOW. 

Branches : 

LINKS PLACE, LEITH ; GRANGE PLACE, KILMAI^NOCK ; 

TRADES LANE, DUNDEE; 

HENRY STREET, ENNISKILLEN, IRELAND; 

LEMAN STREET, LONDON, E. 



=^>i=^ 



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. 



70 





WEEKLY STATEMENT OF ACCOUNT. 






5th Week. Ledger Folio, 929. 


73rd Quarter. 119, Paisley Road, 


GLASGOW, September 3rd, 1887. 


The Grahamston and Bainsford Co-operative Society Limited. 


S)n ©0 The Scottish Co-operatiYe Wholesale Society Limited. Cv. 


GOODS. ' 


CASH AND CREDITS. 


Date. 


Amount of 
each Invoice. 


Balance last 
Statement. 


Date. 


Cash. \ Credit. 


Totals. 




£ s. d. 


£ s. d. 
698 7 2 




£ s. d. 


£ s. d. 


£ s. d. 


Aug. 30.. 


4 3 






Aug. 30.. 






5 






„ 30.. 


18 11 7 






„ 31.. 






10 






„ 30.. 


29 8 






„ 31.. 






12 9 






„ 30.. 


32 4 






„ 31.. 






12 10 






„ 30.. 


17 7 






Sept. 1.. 






5 6 






„ 30.. 


4 10 1 




„ 1.. 






10 






„ 30.. 


4 4 




„ 1.. 






13 6 






„ 30.. 


3 2 6 




„ 1.. 






2 7 






„ 31.. 


6 6 




„ 2.. 






12 9 






„ 31.. 


8 3 






„ 2.. 






12 9 






„ 31.. 


10 10 






„ 2.. 






14 9 






„ 31.. 


8 3 






„ 2.. 






10 






„ 31.. 


15 






„ 3.. 






15 6 






„ 31.. 


10 11 






„ 3.. 






10 11 1 






„ 31.. 


59 16 9 






„ 3.. 






15 6 






„ 31.. 


11 3 






„ 3.. 






1 12 






„ 31.. 
Sept. 1.. 


7 ^ '^ 










22' 11 11 

600 


2 10 6 






„ 2.. 


600 


.... 


„ 1.. 


4 17 6 














„ 1.. 


15 2 














„ 3.. 


6 6 














„ 3.. 


9 2 














„ 3.. 


17 10 














„ 3.. 


18 














„ 3.. 


3 10 6 














„ 3.. 


5 13 8 














„ 3.. 


12 11 1 














„ 3.. 


4 18 7 i 












„ 3.. 


5 3 6, 












„ 3.. 


12 9 


, , 












„ 3.. 


1 10 


, , 












„ 3.. 


2 14 9 














„ 3.. 


18 6 


, , 












„ 3.. 


27 12 8 


















255 io 5 












To balance 






By balance 
£ 


331 6 8 


953 17 7 


953 17 7 


If the above Statement differs from your Books, we shall be glad if you 


will point out the difference at once. 



71 



Terms of Membership. 



EXCEEPT FKOM SOCIETY'S EULES. 



Admission of Members and Application for Shares. 

The Society shall consist of such Co-operative Societies registered under 
the Industrial and Provident Societies Act, 1893, 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, 1893, 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 pr6sident, 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 employ^, 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. 



72 



Application Fobm. 

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 shares being 
transferable, in the i^crrttialj (ta-OT^ttaii'az IKIjokaab ^ntictg 
l^tmttjetr, 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 DEEIVED 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 £1,000 worth of goods bought, and one other 
additional vote for every complete £2,000 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. 

AH 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. 



73 



Cash Remittance 


mitted through the Union 


Cheques must be made payable to the Society. If re 


Bank of Scotland Limited, the usual comm.ission c 


barged will be saved. 

s 


LIST OF BRANCHE 


OF 

THE UNION BANK OF SCOTL 


AND LIMITED. 

[BURGH, George Street. 


Head Offices: — Glasgow, Ingram Street; EDm 


London Office: — 62, Cornhill 


, E.G. 


BRANCHES: 




Aberdeen. 


Edinburgh, Newington. 


Leith. 


Aberdeen, George Street. 


„ N. Merchiston. 


„ Leith Walk. 


„ Holburn. 


„ Norton Park. 


Lerwick. 


Torry. 


„ S. Morningside 


Leslie. 


West End. 


Edzell. 


Lochgelly, Fifeshire. 


Aberfeldy. 


Elgin. 


Lochgilphead. 


Aberlour, Strathspey. 


Ellon. 


Macduff. 


Alloa. 


Errol. 


Maybole. 


Alva. 


Fochabers. 


Mearns (open on Tuesdays and 


Ardrishaig. 


Forfar. 


Fridays— sub to Barrhead). 


Ardrossan. 


Fraserburgh. 


Millport. 


Auchterarder. 


Galston. 


Moffat. 


Auchtermuchty. 


Gatehouse. 


Moniaive. 


Ayr. 


Girvan. 


New Aberdour (open on Mon- 


Ballater. 


Glasgow, Anderston. 


days and Fridays — sub to 


Banchory. 


„ Bridgeton Cross. 


Rosehearty). 


Banff. 


„ Buchanan Street. 


New Pitsligo. 


Barrhead. 


„ Charing Cross. 


Paisley. 


Barrhill. 


„ Cowcaddens. 


Paisley, Wellmeadow. 


Bathgate. 


„ Dennistoun. 


Partick. 


Beith. 


„ Eglinton Street. 


Perth. 


Blair- Athole (sub to Pitlochry). 


Hillhead. 


Peterhead. 


Blairgowrie. 


„ Hope Street. 


Pitlochry. 


Bo'ness. 


„ Kinning Park. 


Port-Glasgow. 


Braemar. 


„ Maryhill. 


Portsoy. 


Brechin. 


„ St. Vincent Street. 


Renfrew. 


Bridge of Allan. 


„ Shawlands. 


Rosehearty. 


Buckie, Banffshire- 


„ Springburn. 


St. Margaret's Hope, Orkney. 


Campbeltown. 


„ Tradeston. 


Scalloway, Shetland (open on 


Castle-Douglas. 


„ Trongate. 


Tuesdays and Fridays — sub 


Clydebank. 


„ Union Street. 


to Lerwick). 


Coatbridge. 


Gourock. 


Shettleston. 


Coupar-Angus. 


Govan. 


Stewarton. 


Crieff. 


Greenock. 


Stirling. 


Cullen. 


Hamilton. 


Stonehouse. 


Dalbeattie. 


Helensburgh. 


Strachur, Lochfyne (open on 


Dairy, Galloway. 


Huntly. 


Thursdays-sub to Inveraray) 


Darvel (sub to Galston). 


Inveraray. 


Stranraer. 


Doune. 


Inverness. 


Strathaven. 


Dumbarton. 


Inverurie. 


Stromness. 


Dumfries. 


Irvine. 


Tarbert, Lochfyne. 


Dunblane. 


Johnstone. 


Tarland. 


Dundee. 


Keith. 


Thornton, Fife (open on Mon- 


Dunkeld. 


Killin. 


days and Market Days — sub 


Dunning. 


Kilmarnock. 


to Kirkcaldy). 


Dunoon. 


„ Riccarton. 


Thornhill. 


Edinburgh, Forrest Road. 


Kincardine. 


Tillicoultry. 


„ Golden Acre. 


Kirkcaldy. 


Tollcross. 


., Haymarket. 


Kirkwall. 


Troon. 


„ Hunter Square. 


Kirriemuir. 


Turriff. 


„ Lothian Road. 


Ladybank. 


Wick. 


„ Morningside. 


Largs. 




„ Murrayfield. 


Larkhall. 





74 







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O 


O 


CO 


CD 


o 


O 


ou 








Cfl 


T-H 


lO 


CO^ 


o 


t~ 


t~ 


iH 


^„ 


CM^ 


'^ 


CO^ 


Oi 








s 




































CO 


(M 


t-^ 


CO 


t~ 


o" 


-* 


r-T 


'*" 


■^ 


-*" 


co" 










oq 


CO 


a> 


iH 


o 


CO 


-* 


o 


00 


C3i 


00 


T-t 












CM 


CM 


"* 


TjH 


CO 


00 


'tH 


CO 


CO 


T-i 


-<* 


































co" 








-* 


O 


CO 


t~ 


00 


Oi 


O T-l 


CM 


CO 


-^ 


• 










S 


Oi 


OS 


C5 


Ci 


Oi 




o 


o 


o 


O 












00 


00 


00 


00 


00 


00 


Oi 


Ci 


Oi 


Oi 


Oi 


XfX 












tH 


1H 


rH 


tH 


1—1 


iH 


tH 


T-{ 


rH 


T-\ 


7-\ 


'^ 










(^ 


oo" 


CO 


»o" 


r^ 


o" 


Oi" 


00 


t^ 


CD* 


iO 


-1-3 

o 








c3 




Ol 


(M 


CM 


CM 


CO 


CO 


CM 


(M 


(M 


CM 


(M 


H 












o 

Q 

* 


= 


= 


:; 


-^ 


" 


= 


= 


- 


:: 


0) 
» 







96 







m 




00 


CM 


lO 


(M 


CO 


00 


lO 


CN 


fN 


* 








^ 




lO 


CT) 


t:~ 


t- 


o 


00 


t- 


CO 


00 










O 


Cfi 


^^ 


G<I 


^ 


OJ 


'"^ 


Oi 


•— ' 


co^ 


05^ 


. 










cC 


lO" 


of 


oo" 


co" 


co" 


-<*" 


-*" 


lO 


• 








CQ 




rH 


rH 


r-\ 


r-{ 


T-\ 


■r-{ 


CM 


cq 


CM 






® L,-t:5 










o 


















eg 0) fl 




• 


• 




05 


• 


• 


• 


• 




• 








x2 a <D 










6 














• 


0= 5 
S .2 


'd 








lO 












»o 






o j3 


M 


• 


• 


' 


lO 


' 


' 




• 


• 


O 












• 


; 


\ 




\ 


\ 


: 


, 


■ 






, 




^ 1 


crt 








rH 
O 












rH 
O 




H 












CO 












00 




^ 
























































P^ 




« J.*; 




-* 


00 


o 




»o 


00 


00 


00 


CO 




<M 






"S <u c 




00 


^ 


o 


• 


Ci 


CO 


CO 


rH 


CO ■ 




CM 




^ 








6 


tH 


CN 


• 


(M 


6^ 


■* 


^ 


6 


* 


CM 




P^ 






























^ 
































to o 


'd 


o 


-* 


CM 




CD 


05 


00 


CO 


a 


rH lO 
rH 


CO 


c3 






o -^ 




to 


lO 


CD 




00 


CO 


00 


-* 


•^ 


t- »o 


cq 


«t-i 




" O C3 


03 




rH 


r-\ 






r-l 




r-i 








-3 






49 r^ 




CO 


CO 


^ 




^ 


T-H 


t- 


r-i 


■Tt^ 


rH rH 


o 






0) O 


<^ 


>o 


'"^l 


O 




8 


rH 


t- 


O 


CM 


CM O 


CM 


^ 1 


>^ 


w. 


^ o: 




r-l 


•^ 


00 




t- 


t-^ 


t^ 


rH 


t-^ CO 


'*„ 






a 
^ 














r-\ 




r^ 


r-T 




CD 


CO 




<l^ !^^ 




^ 


t- 


Ci 


»o 


CO 


CO 


t~ 


y-{ 


CM 


CO 


<1 


M 


"§«S 




<?» 


00 


o 


CN 


T-{ 


CM 


o 


r-i 


05 


CO 


rj; 


H 


^ 


(gag 




)0 


-^ 


CO 


CO 


^ 


»b 


<X) 


CO 


CO 


CO 


>±4 






CO 


00 


CN 


CO 


CO 


CO 


CO 


00 


CO 


00 


0) 


fH 


P 


























1 


























1 


H 
f^ 


d 


■d 


GO 


T-^ 


CO 


T-\ 


Oi 


00 


Oi 


CO 


o 


00 


m 

EH 


».2 




r-l 


■r-\ 
CO 


05 


■l-\ 
(M 


Oi 


-^ 


o 


05 


rH 


CM 




Iz; 


EH 




M 




rH 




rH 


rH 


T-\ 


^ 




rH 


. ^ 


(k 


H 


f^g 




CO 


lO 


o 


00 


00 


a 


t- 


00 


rH 


tJ< 


»M 






O 


»o 


00 


00 


CN 


lO 


co 




CO 


»o 


fe 


k^ 




Cfi 


•^ 


"* 


^ 


r-\^ 


CO^ 


cq^ 


T-{ 


CO 


CO 


o 


H- 


^ 


M 


ill 




CO" 


o" 


o" 


1-^ 


r^ 


r-T 


oo" 


^" 


co" 


co" 




H 


o 






r-{ 


rH 


T-\ 


■r-i 


rH 


rH 


■r-i 




C5 




P^ 
< 


o 


























A) 




n3 


"* 


CO 


t~ 


05 


o 


(M 


05 


rH 


rH 


o 


H 


H 


























<D 


n 


^ 


ai 




rH 




CO 


CO 


'^ 


»o 


O 
rH 


CM 


00 


0) 


H 




1 




O 


(M 


CO 


»o 


'^ 


7-\ 


GO 


00 


"* 


CM 


> 






crt 


t- 


00 


CO 


^ 


CO 


o 


OO 


»o 


00 


CX) 




EH 




a1 


QO" 






CO 
co" 


o 


rH 

co" 


oT 


o" 


oo" 


rH 

co" 


>> 

■s 








T-{ 


G<> 


Ttl 


CO 


CO 


00 


00 


-* 


rH 


00 


^ 


























CM 


EH 


O 




























* 


























P 






























P 




rd 


^ 




CO 


o 


o 


•rH 


rH 


Ci 


rH 


rH 
rH 


CM 




O 




g 




C<I 


CO 


CO 


T-\ 


CO 


CO 


00 


t- 


a 


CO 




P^ 




V 


CO 


iH 






r-i 


T-^ 


T-i 












fM 








>o 


Oi 


'^ 


O 


Oi 


CO 


r-l 


"!*< 


o 


CM 










o 


rH 


o 


lO 


tr- 


o 


CO 


t~ 


lO 


lO 








S 


=rt 


00 


rH 


00^ 


00 


io 


r-i 


t-;^ 


^^ 


00 


CO 








EH 
































oo" 


o 


■TtT 


cf 


co" 


T+l 


t-^ 


o 


t- 


O 












iH 


CO 


CO 


CO 


00 


CO 


CO 


^ 


rH 


00 
CM 








! 


«. 


; 


I' 


I 


• 






' 














CD 


t- 


00 


Gi 


o 


rH 


<M 


CO 


■* 
















Oi 


05 


Ol 


05 


o 


O 


o 


o 


o 












»«. 




00 


00 


00 


00 


CD 


C5 


05 


C5 


05 










V 




rH 


T-\ 


■r-\ 


r-^ 


■r-< 


rH 


rH 


rH 


rH 


m 








»« 






















1— 1 








n 




CO 


\a 


rn" 


o" 


d^ 


oo" 


t-^ 


co" 


ko" 


e3 








v 




(M 


cq 


CO 


CO 


CN 


<M 


oq 


cq 


CM 


O 








S 




















QJ 


B 








a> 




O 
















PJ 










X 




0) 

« 




H- 




















97 







CO 


CO 


»o 


tH 


CD 


OS 


o 










.M 


Crt o 




^ 


00 


OS 


CO 










s 


CO 


lO 


CN 


iH 


"* 


, 








tH" 












• 








m 






















-ij 


CO 


05 


OS 


t- 


iH 


t- 


t- 








«g 


C<J 


CD 


o 


CO 


OS 


cp 


co 








>3 q; 
C3 U 


do 


t- 


CO 


6 


CO 


»n 


cb 








P3 ^ 






1— 1 


tH 










• 




a 


































EH 




H 




CO 


tH 


o 


OS 


1— t 
1— 1 


Cl 








-«.2 




















"S-s 


CO 


Oi 


(M 


00 


CO 


-^ 


CM 






o g 


M iH 






tH 


T—( 








^ 






00 


tH 


00 


OS 


tH 


iH 


1—1 






c« ^ 


cq 


iH 


G<l 


00 


CO 


iO 




^ 






CO 


CO 


o 


-* 


tH 


CM 


^ 




H 
















r-T 




< 




o 




























































•0 


cx) 


t- 


iH 


^ 


lO 


CM 


'vH 








c3 O 


05 


CO 
OS 


o 


CO 


OO 


CO 


CO 




>H 
P^ 

o 

H 
O 




-^ 


->* 


lO 


»o 


CD 


lO 


o 




C 


n3 t- 


Ci 


CO . 


CQ 


t- 


t- 


tH 


^ 


<1 


n>.2 


03 CO 


CO 


OS 


CO 


00 


CO 


-^ 




h^ 


^ 










iH 


iH 




tH 




<1 


o 


9)r,3 


•^ \ 


8 


00 
OS_^ 


CO 
CD 


CM 


CO 


CD 
CM 






55 

1— 1 


§ 


r-T 


CN 


1—1 


<n" 


cq 


oT 


cm" 




m 

H 






































:z; 


o 




n:j 05 


CO 


tH 


O 


00 


T*1 


-* 




p^ 


^ 


c 








T— 1 










^ 
H 


o 

p^ 


o 


cfl CO 
CO 


CO 


CO 


05 
tH 

OS 


cq 

1—1 

o 


C7S 

rH 
CO 


CM 




Ph 


s 


1 


CD 




OS 


o 


00^ 


CO 


S 




<: 


ft 


oo" 


^" 


co" 


-* 


CO 


CO 


CO 




PM 


;z; 
















CM 




ft 


P 










































rd CQ 


tH 


iH 


iH 


00 


-* 


"* 




H 




□Q 






tH 


iH 










t> 




M 
^ 


M O 


<^ . 


OS 


• o 


CM 


OS 


CM 

iH 




HH 




OQ 


















EH 




S 


t- 


t- 


iH 


-* 


o 


CO 


rt< 






d 


"^ 


t~ 


lO 


-* 


>o 


CO 


1—1 




O 




VI 


=rt CO 


tH 


OS 


o. 


co^ 


os__ 


00^ 




P 




co" 


,^'" 


00 


'^ 


co" 


CO 


co" 

(M 




Q 






















O 


























, 


, 


, 




. 


, 


« 






•: 




• 


• 




• 








fii 






I 


I 


'• 


* 


















T— 1 


CN 


Oi 


CO 


CO 


r+i 














o 


o 


o 


o 


o 


O 












■o 


OS 


OS 


OS 


OS 


OS 


C^ 














rH 


iH 


T-l 


T-i 


iH 


iH 












53 


^ 


^ 


^ 


^ 


^ 


vs 












<u 


^ 


^ 


A 


,c| 


A 


^ 














-u 


-u 


-^3 


-»^ 


■*=> 


-fs 












DQ 


cx> 


00 


t- 


t- 


CO 


»o 


OQ 










Ol 


(M 


CN 


(N 


CM 


CM 


rrH 











u 




u 




u 




J' 








o 


<o 




CD 




<o 




o 








s 


rQ 




'5 ■ 




r^ 




EH 








><{ 


a 




a 




a 












CO 


© 


Ol 


<o 


(D 


© 










QQ 


o 




o 


rt 


s 


f5 














l-s 






© 


^-T. 







98 







si 




























crt 


CO 


CM 


CO 


CO 


00 


lO 


. 










o 






CO 


CO 


CO 


iH 


»o 


• 










CO 














CO 










VI 
























P(-*^ 




CO 






















a, c 




CD 


• 


• 


• 


" 


• 


• 














6 


• 


* 


" 


* 


" 


• 










« 
























fd 


G<) 












CM 








CO 






. 


. 


. 


. 


. 












cc 


cc 


Oi 


• 


• 


• 


• 




Oi 






, 




^^ 






; 


I 


I 


; 


! 








EH 






=« 














CM 






Jz; 












































EH 




1.. 






tH 


00 


tH 


CM 


o 




CO 




^ 

S 






• 




CM 

CO 


<M 


CM 




• 


op 

CM 


- 






•d 




o 


Oi 


'^ 


o 


T-i 


00 CM 


CO 


zn 






iH 






tH 


tH 










H 


g 


. 


. 


tH 


CO 


t- 


O 


(M 


Oi 05 


o 




H 


P 


C£ 


• 


tH 




iH 




tH 










1-^ 


Ph 


f^ 


•cfi 


• 


CO 


8 


iH 
O 




00 


00 ^ 
t~ CM 


^ 
o 






Ph 


H 








<N 


iH^ 


C<l^ 


CO 


•* 


CO 


oc 






<1 


W 










i-T 


T-T 


1—1 




TiT 


ri? 






H 


<5 






















— 
























pH 








Oi 


O 


CO 


t- 


t- 


00 


CM 






cS 
0) 




co" 


"s 




t- 


t- 


t- 


cq 


T-l 


CO 


o 




. 


M 


^s 




o 


CO 


ib 


CO 


CO 


o 


CO 




>^ 




P^ 
O 


Ph 




















"3 


CO 


fd 


00 


t- 


Oi 


t- 


CO 


'^ 


<35 




EH 


O 


O 

CO 

a 


CO 


T-K 


CO 


-* 


1-t 


tH 


iH 


CM 






p^ 


Ph 
P 
O 


a 

M 
H 


c« 


o 

CO 


CM 

o 


CO 
(M 




00 


C5 


CM 






<3 






'^. 


05_ 


t- 


05 


00^ 


!-<_ 














tH" 


r-T 


cm" 


cf 


r-T 


r-T 
iH 








'd 


o 


lO 


CO 


t- 


o 


CO 


o 




H 


m 






CO 


^ 


o 


1-1 


CO 


^ 


iH 

o 






> 


<2 


CO 


iH 


iH 






tH 


T— 1 








1— 1 


Ph 


to 




"* 


t- 


(M 


00 


CM 


r-l 


t- 






EH 


!3 




1-1 


CX) 


00 


CO 


iH 


Til 


o 








s 


=rt 


. 00 


CO 


o 


iH^ 


CO 


(M_^ 


lO 






Q 




M 
























EH 




co" 


G<r 


oo~ 


TtT 


oo" 


cm" 


TtT 






P 










CN 


CO 


^ 


^ 


CO 


00 
1— 1 






P 
O 














































Ph 


























PM 


; 




























fe 




Ol 




T-l 


CM 


CO 


^ 
















05 


Q 


o 


O 


o 


o 














00 


05 


05 


Oi 


Oi 


<35 














iH 


1-1 


iH 


tH 


tH 


iH 


CO 














o" 


oT 


00 


t^ 


CO 


»o 


% 












CO 


<N 


CM 


cq 


(M 


(M 


+3 

O 










IH 




s 
























,o 


























a 


^ 


^ 


^ 


^ 


















s 


•* 


** 


*• 


•* 


ID 
















o 


























o 










s 
















o 










* 









99 







03 




C5 


t- 


o 


o 


cq 


cq 


cq 


cq 












CO 


iH 


C5 


CO 


Oi 





00 


00 


• 








o 


'^ 


o 


»o 


o 


»o 


t-^ 


cq^ 


CO 


co_^ 


• 








^ 




t-^ 


T-T 


00 


CD 


T^ 


cn" 


tH~ 


cq" 
















tH 


1-1 


CM 


cq 


cq 


y-{ 


•r-\ 










<£) 


o 




cq 






Oi 












a-w 




(M 


CO 




-* 






CO 






t- 








0) C3 
4s 0) 




<h 


-* 


I 


T-\ 


I 


'. 


6 


'. 


I I 


iO 








c3 U 




(M 












■r-\ 






6 






nd 


Oi 


iH 




rH 
rH 











OS CO 


CO 






OQ 


. 


(M 


t- 


, 


CO 


, 


, 


00 


, 


■ ^ OS 


10 








CO 

o 


cfi 


tH 




• 




; 


; 




\ 


r-i 










^ 


=fi 


CO 

o 


CO 


• 


CO 

00 


• 


• 


rH 


• 


cq rH 


cq 




EH 








to 


CO 




CO 






cq 




00 0, 


00^ 












•r-^ 










"^ 




CO »o" 


r-T 












Tj< 




cq 


rH 




00 






5" 




• 


• 




• 


00 

cq 




• 


cq 


• 




< 




























-d 






CO 




00 


05 







CO 


m 


w 

p 
o 




OJ 


: 


^ 


CO 


• 


o 




, 


t^ 


OS 




>^ 


(1, 




• 


• 


CO 


, 


O 


T-{ 


, 


CO 





s 


< 




crt 






OS 




CO 




cq" 




CO 


rH 

»o" 




























^ 




<M 


t^ 


tH 


t- 




00 


00 


CO 





o 






»o 


CO 


iH 


C<1 


o 


CO 


»o 


t- 


■rH 


H- 




do 


C<1 


cq 


o 


t- 


CO 


CJjr 


oq 


do 






tz; 


P3 




(M 


<N 


CM 


cq 


T-i 


T-{ 


rH 


T-{ 


r-i 






< 

Ph 
























CQ 


■73 


r-1 


-* 


o 


o 


o 


CO 





»o 


r-{ 


f^ 


^ 


en 




O 


>o 


o 


iO 


t- 





05 


■* 


r-i 




03 


d 


CA 


iH 


r-l 


r-l 






r-\ 


rH 








S 


M 


s. 


=« 


00 


05 


-* 


o 


cq 


^ 


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CO 


t- 




H 

P^ 


P^ 

o 


« 


O 


»o 


CM 


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CO 





t- 


rH 


cq 




H 




<x> 




00 


oT 




CO 


00 

00 


CO 


0, 

00" 


<1 
Ph 


^ 






















»o 


























ft 


Ph 
< 
O 


1 


TJ 


O 




CO 


rH 
rH 

Oi 




rH 
CO 


00 

CO 


CO 


cq 


u 



02 






CO 


rH • 


tH 


y-i 


i-{ 


rH 


rH 








♦ 




3 




^ 


tH 


CO 


CO 


t- 


t- 


-* 


(3 







fO 


=fl 


00 


»o 


oq 


oo 


■^ 


CO 


00 


cq 






2 


CO 


Oi^ 


t- 


rH 


CO 








7-i 


CO^ 




M 




04 




<?f 


r-T 


00 


00 


TjT 


t^ 


CO 


co" 


0" 




H 










CO 


CO 


Tt< 





»o 


tH 


CO 


T-{ 




o 
























CO 




P 






^d 


00 


Oi 


tH 


OO 





■<* 


cq 


y-i 


CO 




ft 
O 




. 








rH 




r-H 






rH 








•2 


CO 


CO 


iH 


CO 


cq 


Oi 







r-i 



r-1 


1-{ 




Ph 




to 




00 


CO 


Oi 


o 


05 


t- 


T-{ 


CO 


CO 




P-i 




Crt 


t~ 


CO 


CO 


CO 


rH 


rH 


cq 


»o 


00 








M 


o 


r-l 


CO 


C5_ 


00 


05^ 


CO 


os^ 


^-^ 








^ 
































i-T 


00 


t-^ 


CO 





CO 


00 


T^ 


CO 














CM 


CO 


-* 


lO 


XO 


Tt< 


cq 


00 

cq 












t- 


00 


05 


8 


r-\ 


cq 
















Oi 


a> 


05 








^ 





M 








PJ 




00 


00 


00 


CT> 


05 


05 


OS 


OS 










V 




iH 


iH 


rH 


1-\ 


rH 


rH 


rH 


rH 


la 








>4 




»o 


r-T 


o 


oT 


00 


t^ 


co" 


iO 













cq 


CO 


CO 


cq 


cq 


cq 


cq 


cq 








X 




c5 


" 


- 


= 


= 


:; 


:: 


0) 

It) 







100 







CO 




CO 


CO 


CO 


00 


CM 


CO 


CO 


t~ 










<^ 


-* 


00 


00 


05 


00 


CO 


00 


00 


• • 








• O 


t-;^ 


CO 


°° 


CM 


CM^ 


CD 


r-i^ 


CO 


• • 








CD 




i-T 


t-^ 


co" 


t-^ 


t-^ 


0" 


t^ 


in" 














tH 


tH 


tH 


tH 


r-i 


rH 


-H 


rH 






P443 



























« fl 




• 


CN 


• 


• 


' 


• 


• 


• 


• • 








^ 0) 




• 


tH 


• 


• 


* 


* 


' 


■ 


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00 




t- 




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< 

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^t 







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ip 


cq 





00 


' 


CO 




1— 1 






6 




6 


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CM 




iH 






TJ 






"* 


(M 



tH 


iO 





tH 
r-i 


CJ2 


00 


:n 


4^ 


CO. 


CO 


, 


<M 


00 


r-i 


t~ 


t- 


00 


CO 


(M 








cC 






• 


iH 








r^ 


rH 


r-i 


rH 




y^ 


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<^ 


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00 


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Gi 


CM 


C2 


00 


02 


r-i 




^ 


<1 


PM 


"* 




Oi 


iH 


CM 





^ 


02 


CO b- 


^•i 














»c_ 


t^ 


CO 


t- 


CO 


T*1 Oi 


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Ph 


f^ 












1— ( 


r-T 


co" 


CO" 


of 


co" r-^ 


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<^ 


EH 






















r-i 


r-i 




H 


^4 

























PH 


<1 

O 


0) P3 




CO 


CO 


1—1 
00 


CO 
CM 





CO 

UO 


CO 


8 


CO 
00 






c8 




tr- 


t- 


tr- 


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62 


t- 


t- 


t- 


t- 




02 
EH 


ft 
<1 


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i 


cc 

s 






r-i 

CO 




CO 


00 

00 


02 
CM 


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CM 


r-i 
00 




r-i 
02 






CO 






r-l 


1—1 




1—1 




r-i 


rH 








P^ 


ft 




lO 


t- 


05 


00 


00 


CO 





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r-i 




* 


H 


P 




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01 


G<l 


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00 


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C2 









pq 


=rt 


rH 


iq 


00 





t- 


oq 


t- 


«o 


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o 




CO 


r-^ 


0" 


i-T 


0" 


of 


cn" 


co" 


CM 






<! 


i_q 








tH 


r-i 


tH 


rH 


r-i 


1— 1 




00 






Ph- 


Ph 






























^ 


CO 


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(M 


iH 


t~ 


t~ 


CM 


-* 


t- 




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d 




C5 


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iO 


1—1 


CO 


>o 


CO 


^ 


'^ 






O 


_o 


cc 


iH 


rH 




iH 










r-i 




S 


1—1 


■4^ 






05 


CO 


t- 


t~ 


CO 


GO 


rH 


(M 


CO 




1— 1 


Q 

P 

1-5 


S 




t- 





»o 


1— 1 


CO 


»o 





CM 










<irt 


^^ 


02^ 


CO 


CO 


0° 


0^ 





"*.. 


t-^ 




H 


f-l 




'*" 


cm" 


00" 


0" 


cm" 


cm" 


t-^ 


co" 


cm" 




PM 




00 


lO 


CO 


-* 


r-i 


CO 


CO 


02 







Q 








1—1 


T-t 


1— 1 


T-i 


r-i 


r-i 




0^ 

rH 


























O 




• 


TJ 


tH 


CM 


CO 


r-i 
r-i 


CO 


^ 


00 




r-i 


c:j2 




O 

Ph 




■C CO 


CO 


t~ 





CO 


10 

T-i 


CM 


10 


rH 


CM 


CO 




Ph 






CO 


01 





Oi 


CO 


Oi 


■^ 


00 


CO 








S G 




Ci 


CO 


-* 


00 


00 


00 


-* 


^ 


CO 








^ is 


Cfl 


CO 


00^ 


CN^ 


CM 


r-i_^ 


TjH^ 


00 


10 


rH^ 










co" 


co~ 


t^ 


Ci 


cm" 


co" 


00" 


co" 


00" 










t- 


lO 


CO 


CO 


1— 1 


CO 


CO 


t~ 


CM 














1— 1 


iH 


1—1 


1-1 


r-i 


r-i 




0^ 

rn" 








' 




t- 


00 


02 


g 


rH 


CM 


00 


rH 










•d 




05 


05 


02 






















iJ 




00 


00 


00 


02 


c:2 


CD 


02 


02 










•o 

a 




tH 


iH 


T-t 


rH 


tH 


rH 


r-i 


r-^ 


to 








S 







T-i 


o" 


oT 


00 


t- 


co" 


IC 


-+3 








^ 




CM 


CO 


00 


CM 


(M 


cq 


CM 


C<l 











S 


















© 


H 












c3 


5 


;; 


;. 


^ ■ 


^ 


;; 


* 














P 



















101 







QQ 


00 


CM 


a> 


t^ 


O 


Ci 










•i^ 


r*1 


t- 


Ci 


1-1 


lO 


CD 










o 


Crt (N 


1-1 


t~ 


00 


■* 


CO 


I 








■S 


'*" 


iO 


iO 


t^ 


co" 


iO" 










u 






















P4^ 


-* 


CO 


00 


cq 


t- 


iH 


Tji 








cp 


1-t 


C<J 


00 


o 


tH 


t- 








-2s 


oo 


(>1 


iH 


tH 


CO 


•^ 


t- 








* « 




iH 


iH 
















p; 
























nH '-' 


O 


-* 


CO 


t~ 


tH 


O 










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tH 










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CO 


t- 


t- 


t- 


iH 


t- 




EH 






iH 








1-1 


r-H 




:z; 




o 

Li 


C5 


00 


o 


-* 


CM 


CJ5 


lO 






a; 


crt t- 


"* 


-* 


tH 


iH 


00 


tt) 




H 




^ O 


t- 


CO 


o 


CO 


O 


00^ 
























S 






co" 


<x> 


t> 


"•iT 


■*" 


rH 


CM 




g 










































< 




u 


















EH 




1-1 


»o 


t- 


id 


00 


00 


'I* 




CC 




li 


cq 


t- 


OD 


tH 


»o 


'^ 


00 








cb 


t- 


tr- 


t- 


CD 


CJ 


t- 




>H 


. 


(4 




















PH 




















P^ 




















<1 


H 




rd O 


t- 


io 


O 


o 

1—1 


Oi 


iH 




P^ 


^ 


99 


m o 


U3 


iH 


t~ 


c- 


00 


CO 




H 


<1 


a 










iH 




1—1 




1 


pq 


§< 
M 

H 


tH 


CD 


Tj< 


CO 


t- 


00 


00 




1 


Cft --^ 


a> 


(M 


»o 


iH 


-<H 


lO 


u 


CD 


CN^ 


CN 


tH 


o 


O 


CO 


t-;^ 




^ 


O 


(m" 


■*" 


uf 


lO" 


CO 


oo" 


CM 


^ 

H 


W 




_ 














W 
*• 


















P^ 


NOC 


:n 






iH 


C5 


CM 

»o 


o 
o 


o 




Transfei 


1— 1 


iH 
<M 


iH 


00 

cq 


1—1 


00 


-H 
CO 




S 


PQ 




o 


co" 


»o 


CO . 
00 


00 
CO 




Q 




CO 


kO 


CO 


00 


t- 


CO 


CO 




1^ 






































^ 
























EH 
























O 
























P 
























ft 
























O 
























Ph 






■f 


=^* 
















(1h 




s 
























g 


C5 


(^ 


T-l 


CM 


CO 


'^ 


OQ 








;S 


03 


Q 


o 


o 


o 


8 


le 








00 


Oi 


05 


Oi 


OS 


-»3 










rH 


iH 


iH 


r-1 


tH 


r-i 


o 










O 


oT 


oo" 


t>^ 


CO 


uS 










CO 


CM 


CM 


OT 


CM 


CM 


































rQ 






















s 


^ 


„ 


^ 


„ 














(U 


** 


** 


*■ 


** 


© 












p 

















102 







CO 




xtH 


o 


rH 


CM 


CM 


00 










,« 




00 


t- 


O 


t~ 


C5 


iO 










CO 


Cfi 


o 


CM 


CO 


t-^ 


00^ 


Oi 












of 


CO 


CO" 


o" 


t-^ 


CO" 














05 


o 


lO 


oq 


rH 


rH 


CC 








a-ta 




o 


CO 


00 


"* 


O 


(M 


<T 








05 ni 




Ol 


6 


CO 


'^ 


>b 


CM 


C 








-3 ^ 




1-1 

J— ( 


CO 






CM 




r- 








tf 




















EM 






'd 


C5 


00 


CO 


05 


rrH 


»o 


-^ 




"A 




DO 


03 


o 


CM 


05 


O 


o 


CO 


CM 




^ 




09 

o 






T-\ 






r-t 


rH 






1^ 




v:i 




05 


CM 


-* 


CD 


00 


rH 


■«* 










CM 


t~ 


CO 


00 


<M 


CO 


T- 




P^ 






=4? 


rH_ 


CO 


CO 


00 


<M^ 


CM 

1^ 


ut 


" 


EH 








th" 


i-T 






r-T 




T* 
















































a; 




t~ 


Q 


o 


Oi 


t- 


CO 


o- 






ft-ki 




CO 


C30 


00 


CM 


lO 


Oi 










aj S 




o 


CM 


»b 


CM 


CO 


00 


CC 




>H 




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t- 


th 


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as 


CO 


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\A 




Ph 




















<1 
























>^ 






















S 


O 




n3 


''Ji 


o 


o 

7-^ 


CO 


rH 
rH 


CO 


CC 




>H 


0) 




lO 


00 


a 


t- 


CO 


o 


a 




1 


CD 


to 


T-\ 




T-i 














o 


0) 




00 


00 


o 


00 


a 


t- 


CM 




-^ 


M 




C5 


t- 


CM 


CO 


CO 




-<* 




<1 


Ph 


c*? 


7-H_ 


05 


00^ 


o 


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CO^ 


r- 


, 


m 






rH~ 


co" 


"*" 


TiT 


"*" 


"^^ 


cc 






















CM 


-1:3 




EH 










, 













in 


Ph 
1— 1 




















a 




















(^ 


H 

^ 


in 


c 


nd 


o 


CM 


cq 


OJ 


en 


o 


cr. 


) 


;^ 




+3 


xh 


tH 


o 


CM 


o 


00 


o 

rH 


a 


) 


^ 


Ul 






00 


•<# 


tH 


»o 


CO 


-* 


CC 


) 


EH 


TJl 


fO 


c« 


-^ 


CO 


CO 


00 


t- 


CM 


oc 


) 


Ph 


2 




Oi 




cjT 


oo" 




00^ 






<3 
















!-< 


-<* 






ft 










































P 






'd 


o 


iH 


^ 


o 

rH 


o 


o 


(T 




g 






cc 


1— 1 

tH 




CO 


rH 


O 
rH 


00 


(M 






a 




tH 


iH 


C35 


rH 


00 


CO 


Tt 




M 




c3 


Crt 


O 


XO 


00 


-^ 


^ 


CO 






EH 








T— ( 


-*^ 


o_ 


05 


Tii 


co^ 


t- 


^ 
" 


O 








^"^ 


t^ 


oo" 


CO" 




g 




P 
























ft 












































O 
























f^ 
























Ph 






























tH 


CM 


CM 


00 


CO 


■^ 


c/ 








s 




o 


O 


o 


O 


<^ 


o 


q 








0) 




05 


C5 


Oi 


C5 


o 


C5 










x^ 




rH 


rH 


T-i 


rH 


r-t 


rH 


C 








S 




^ 




^ 




„ 


^ 


e 








<v 




00 


00 


t~ 


t^ 


CO 


iO 










>^ 




CM 


CM 


CM 


CM 


CM 


CM 










•♦H 




%* 




f-4 




U 
















4) 




© 




<o 














,^2 




,£> 




rSH 














a 




s 




B 
















O) 


® 


<o 


<D 


<D 


03 














o 


a 


o 


a 


O 


















P 








l-» 







103 



EMPLOYES. 



NUMBEE OF EMPLOYES, SEPTEMBER 24th, 1904. 

Distributive Departments. 

General Office Glasgow 

Grocery 

Stationery 

Potato 

Cattle Buying 

Coal 

Drapery, Mantle, and Millinery Workrooms 

Boot 

Furniture 

Carting and Fodder 

Cleaners , 

Dining-room 





Collective 




Totals. 


Glasgow 


195 


>> 


170 


» 


12 


»> 


20 


>> 


2 


>> 


2 


>> 


372 


>> 


87 


>> 


121 


>> 


186 


>> 


13 


»> 


13 


Shieldhall 


15 


- 


1,208 



Leith — Warehouse 73 

„ Carting Department 35 

Kilmarnock 22 

Dundee 4 

Enniskillen and Creameries 79 

Edinburgh — Chambers Street 27 

Gteenock — Sugar Forwarding 1 

London — Drapery Office 2 



243 



Productive Departments. 

Boot Factory, Currying, &c Shieldhall 1,015 

„ „ Parkview , Glasgow 327 

Clothing Factory (Ready-made) Shieldhall 340 

„ „ (Bespoke) Glasgow 173 

Shirt Factory 142 

Underclothing Factory ; . . . ,v • 114 

Hosiery Factory Shieldhall 179 

Clothing „ (Artisan) „ 131 

Mantle Factory Glasgow 69 

Waterproof Factory .,,,,,,.. „ 21 



2,511 



Carried forward 3,962 



104 



NUMBER OF EMPLOYES, SEPTEMBER 24th, 1904. 

Productive Depabtments — continued. Collective 

Totals. 
Brought forward 3,962 

Umbrella Factory Glasgow 10 

Hat and Cap Factories „ 39 

Saddlers' Shop , 14 

Cabinet Factory Shieldhall 303 

Brush Factory „ 36 

Tinware „ „ 65 

Mechanics' Department „ 76 

Electrical Department Glasgow 49 

Cartwright Shop ,, 33 

Horse Shoeing „ 6 

Printing Department Shieldhall 319 

Preserve Factory „ 188 

Confection „ „ 68 

Coffee Essence Factory ,, 34 

Pickle Factory „ 27 

Drug Department „ 90 

Tobacco Factory „ 144 

Miscellaneous ,, 10 

Sausage Factory Glasgow 29 

Ham Curing „ 38 

„ „ , Leith 14 

Aerated Water Factory Glasgow 26 

Leith 8 

, Stirling 6 

Chancelot Mills ; Edinburgh 99 

Junction „ Leith 48 

Eegent „ Glasgow 61 

Ettrick „ Selkirk 178 

Dress Shirt Factory Leith 197 

Soap Works Grangemouth 70 

Farm— Carntyne Glasgow 4 

Calderwood Estate Lanarkshire 10 

Creameries — Bladnoch and Whithorn Wigtownshire 60 

Fish Curing Aberdeen 65 

2,414 

Building Department. 

Tradesmen 339 

Management 15 

354 

Total 6,730 



105 



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 employ^, 
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 Loan 
Fund. This capital bears interest at the rate of 4 per cent, per annum, and 
is not withdrawable until the expiry of three m.onths after leaving the service 
of the Society, unless with the consent of the Committee. 

EMPLOYE-SHAIIEHOLDERS. 

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 bepome shareholders. 
At the present time there are 410 shareholders, which permits of a repre- 
sentation of three at the business meetings of the Society. 



106 



The following statements show the amount of bonus paid each year since 
1870, and the total amount thus paid to employes, also the Bonus Loan Fund 
and the Employe-Shareholders' Fund at 25th June, 1904 : — 



First Bonus Scheme. 



Amount. 



Quarter ending November 19, 1870. 
Year „ „ 18, 1871. 

16, 1872. 



£ s. 

5 11 

40 10 



52 7 

15,1873 90 1 

14,1874 116 9 

13, 1875 109 15 

4, 1876 108 13 

3, 1877 121 10 

2,1878 147 17 

2,1879 203 3 

October 30,1880 322 9 

November 5,1881 368 3 

4,1882 453 9 

3,1883 542 3 

1,1884 484 2 



Average 
Rate per £. 

s. d. 
. 8 
. lOJ 
. 9^ 



9^ 

8i 



1 





11 
llj 
9^ 



Second Bonus Scheme. 



Year ending 

October 31, 1885 
December 25, 1886 
31, 1877 
29, 1888 
28, 1889 
27, 1890 
26, 1891 
31, 1892 



Distributive 
Amount. 
£ s. d'. 

483 13 1 . 

873 6 . 

603 2 . 

683 12 1 . 

833 16 10 . 

1,139 6 10 . 

1,208 9 3 . 

1,813 8 3 . 



Rate 
per £. 
8. d. 
. 6| 
. 6J 
. 6| 
. 6i 
. 6i 
. 7 
. 6f 
. 6^ 



Productive 
Amount. 
£ s. d. 



315 2 1 

628 11 7 

1,016 14 10 

1,752 10 6 

1,802 14 9 

2,320 11 4 



Rate 
per £. 
s. d. 



4 
7 
8^ 
11 
9 
9 



Pbesent Bonus Scheme. 

£ s. d. 

Year ending December 30, 1893 3,775 15 

29, 1894 3,563 18 9 

28, 1895 4,634 14 

26, 1896 5,965 17 9 

25, 1897 7,431 8 8 

31, 1898 7,017 2 6 

30, 1899 8,943 12 

29, 1900 9,938 10 8 

28, 1901 10,502 8 8 

27, 1902 11,136 

26, 1903 11,832 11 9 

Half Year ending June 25, 1904 6,155 2 



Rate 
per £. 
s. d. 















6i 
6 

n 

8 

7 



Total amount paid as bonus to 25th June, 1904. £109,537 18 

Amount of Bonus Loan Fund at 25th June, 1904 27,007 14 

Employ^- Shareholders' Fund at 25th June, 1904 — 410 employes holding 
9,726 shares, with £7,707 paid up. 



107 



SCOTTISH CO-OPERATIVE WHOLESALE SOCIETY 

LIMITED. 



THIRTY-SIX YEARS' 
WHOLESALE DISTRIBUTION IN SCOTLAND. 

Commenced September, 1868. 



Years. 



Capital. 



Sales. 



Profits. 



1868, 13 weeks 


1869, 52 


»» 


1870, 50 


» 


1871, 52 


j> 


1872, 52 


>> 


1873, 52 


>> 


1874, 52 


>> 


1875, 52 


M 


1876, 51 


>> 


1877, 52 


J> 


1878, 52 


>> 


1879, 52 


»> 


1880, 52 


» 


1881, 54 


>> 


1882, 52 


»> 


1888, 52 


>> 


1884, 52 


)> 


1885, 52 


>> 


1886, 60 


>> 


1887, 53 


II 


1888, 52 


11 


1889, 52 


I) 


1890, 52 


II 


1891, 52 


II 


1892, 53 


11 


1893, 52 


11 


1894, 52 


11 


1895, 52 


11 


1896, 52 


11 


1897, 52 


II 


1898, 53 




1899, 52 


11 


1900, 52 


11 


1901, 52 




1902, 52 




1903, 52 




1904, 26 


11 



Totals 



1,795 


9,697 


48 


5,175 


81,094 


1,304 


12,543 


105,249 


2,419 


18,009 


162,658 


4,131 


30,931 


262,530 


5,435 


50,433 


384,489 


7,446 


48,982 


409,947 


7,553 


56,751 


430,169 


8,233 


67,219 


457,529 


8,836 


72,568 


589,221 


10,925 


83,174 


600,590 


11,969 


93,077 


630,097 


14,989 


110,179 


845,221 


21,685 


135,713 


986,646 


23,981 


169,429 


1,100,588 


23,220 


195,396 


1,253,154 


28,366 


244,186 


1,300,331 


29,435 


288,946 


1,438,220 


39,641 


333,653 


1,857,152 


50,398 


367,309 


1,810,015 


47,278 


409,668 


1,963,853 


53,538 


480,622 


2,273,782 


61,756 


575,322 


2,475,601 


76,545 


671,108 


2,828,036 


89,090 


778,494 


3,104,768 


96,027 


869,756 


3,135,562 


89,116 


940,835 


3,056,582 


88,452 


1,134,269 


3,449,461 


132,374 


1,237,317 


3,822,580 


174,982 


1,286,624 


4,405,854 


156,341 


1,333,078 


4,692,830 


165,580 


1,457,645 


5,014,189 


218,596 


1,676,765 


5,463,631 


222,366 


1,929,113 


5,700,743 


231,686 


2,125,133 


6,059,119 


239,001 


2,314,955 


6,395,487 


239,822 


2,392,452 


3,238,412 


126,146 


£2,392,452 


£81,794,604 


£2,803,219 



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121 



THE CO-OPERATIVE UNION LIMITED. 

Offices : LONG MILLGATE, MANCHESTEE. 



WHAT IS THE CO-OPERATIVE UNION? 

TT 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 
Provident Nominations and Small Intestacies Act, 1883, 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 and 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. 



122 



THE CO-OPEBATIVE 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 subscription is considered due. Id. in the first and Id. in the third quarter 
of each year, but may be wholly paid in the first quarter. 

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. 

H-^-i< 

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. 

3. No fees charged on the registration of a society. 

N.B. — ]\Iodel rules on these twenty matters can be obtained from the 
Registrar's office; and the Co-operative Union Limited, Long Millgate, 
Manchester, publishes, at the cost of IJd. 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. 



123 



THE CO-OPEBATIVE 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 on 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. 



124 



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, nor 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 varing from £1 to £50, which are in some cases cumulative for every 
week during which the neglect lasts. 



125 



Shall we Change our Trade 

Policy? 



BY W. M. J. WILLIAMS. 



" I have said enough to indicate the grounds of my dilSerence with ou^r 
commercial optimists. At first sight their case seems a good one. Judged by 
all available tests, both the total wealth and the diffused well-being of the 
country are greater than they have ever been. We are not only rich and 
prosperous in appearance, but also, I believe, in reality. I can find no evidence 
that we are 'living on our capital,' though in some respects we may be investing 
it badly. Why, then, it is asked, do we trouble to disturb a system which has 
been so fruitful in happy results?" — Mr. A. J. Balfour y M.P., in ^^ Economic 
Notes on Insular Free Trade,'' p. 28. 



TWO or three preliminary words are required, and they are 
suggested by the title of this paper. I speak, not of " Fiscal 
Eeform," but of Trade Policy, and the words are chosen 
deliberately. In the turmoil of politics and the strife of 
parties it is increasingly difficult, as the power of the people waxes, 
to obtain a fair and square statement of objects and views. In 
the important issue raised regarding our commercial affairs, our 
international trade specifically, it is also found that the issues are 
clouded by words which should make things clear, whereas they 
are used to hide issues, and even to suggest a misleading meaning. 
It appears to me that the term "Fiscal Eeform" has been so used, 
illegitimately, of late. The object in hand has not been at all a 
mere matter of our fiscal laws, especially as means of raising 
revenue. Nor, again, is the use of the word "Eeform" in this 
connection other than most confusing. It is true the word is of 
ambiguous signification, and means to do over again or renew, 
but in the political realm, and in our kingdom, it has long been 
associated with changes of a liberating character, changes tending 
to make the bounds of the people's freedom larger yet. The 
suggestion in the use of the term "Fiscal Eeform" is that certain 
men would improve our "fiscal" laws, whereas what is really meant 
is that laws, ostensibly and formally touching fiscal matters, shall 
be so designed that they shall affect the course of our international 
trade — a course which would otherwise be nearer to the natural 
trend of things. To bring out the real subject under discussion, 
and to appreciate proposals which are urged with language that 



126 



SHALL WE CHANGE OUK TEADE POLICY? 



amounts to violence almost, it appears to be necessary to speak of 
our Trade Policy. The matters in dispute have to do with much 
beyond mere trade, it is true, but trade is, confessedly, the more 
immediate object; and then it is helpful, surely, to emphasise the 
matter at issue by pointing the reader to the fact that it is not 
details of any special business or craft that should engage attention, 
but the policy which the State should adopt in its attitude to our 
commerce with other countries. 

These remarks touching fiscal imposts on commodities must 
not, however, be thought to hint a doubt that fiscal regulations do 
affect trade. They do, and that profoundly. 

It will be an essential part of the argument of this paper that 
the effect of such imposts is such that the whole course of trade 
may be, and frequently has been, deflected seriously thereby. It 
is of the kernel of the question proposed here to consider whether 
such an interference by fiscal means with trade is to be welcomed 
or forbidden, a benefit or a loss. At the same time it must be 
repeated that what the country is now called upon to decide is, not 
a mere fiscal matter, however important such matters are, and 
strong as their influence on trade is known to be, but what shall be 
our attitude toward international trade; shall we encourage it or 
not, shall we use means to check it or extend it; and among the 
means to be used to such an end shall we impose duties, fiscal 
duties, and all that they imply in regulation and expense, &c.? 
In short, our attitude to international trade is the main question to 
be considered. 

What is our present policy as regards trade? Speaking broadly, 
it is a policy of encouraging trade with the world without distinction, 
of exchanging our products with any who need them and for theirs 
in return. As to our fiscal system, it is conceived, or was conceived 
until very recent years, for fiscal purposes only. Taxation for 
revenue only has been the- watchword of the United Kingdom for 
many years ; no attempt has been made at once to raise a portion 
of our revenue by Customs duties so levied as to encourage, or 
discourage, the import or export of commodities. Trade, in other 
words, has been free; free in this historical sense, a fact which is 
wilfully misrepresented by many to-day, as though the contrary 
practice adopted by other countries made our policy a misnomer. 
The truth any candid person can ascertain for himself by an 
examination of our Customs system. It will be found that until 
recent years our Customs duties were so arranged that the course 
of trade, whether foreign or colonial, was left to take the direction 
it would; and if in any case any protection of any interest is 
discovered it will be found that it was only incidental, and was no 
part of the policy — a policy of trade free from fiscal regulation. 



127 



SHALL WE CHANGE OUR TRADE POLICY? 



The story is well known, and yet for some readers it is necessary 
to tell in brief here how the policy whose principles have been 
sketched above came to be adopted in the United Kingdom. It 
will also have the advantage of showing us how different was our 
policy up to our adoption of the Free Trade policy. It is usual to 
date the definite adoption of our present policy from the abolition 
of the corn duty in 1846, which became operative in February, 
1849; but one of the latest presentations of the case, that by Sir 
Spencer Walpole in his ''History of Twenty-five Years," begins a 
little earlier: — 

Posterity may laugh at Mr. Disraeli's epigrams, but it will do well to 
recollect what Mr. Gladstone accomplished. In 1842, when Sir Robert Peel 
commenced the great work of Customs reform, the Customs tariff comprised 
1,052 articles. The Budget of 1842, which repealed no duty, increased the list, 
and in 1845 the tariff still comprised 1,163 articles. Mainly in consequence of 
the changes introduced in that year, the tariff in 1853 was reduced to 466 
articles, and before 1859 it had been further purged, and contained only 419 
articles. The Budget of 1860 reduced the list to only 48 articles. 

In a note Sir Spencer Walpole adds : — 

Sir Robert Peel, in 1845, considered that he reduced the tarifi from 813 to 
383 articles. The fact is that the tariff was so complicated that it is very 
difficult to say exactly how many articles it did contain. 

Mr. Gladstone continued the work, the celebrated duty on paper 
being repealed in 1861 ; in 1869, Mr. Lowe being Chancellor of the 
Exchequer, the registration duty of Is. per quarter on corn and grain 
disappeared ; and in 1874 the last of the sugar duties was abolished 
under Sir Stafford Northcote until it reappeared again as a war tax 
in 1901. 

This brief summary will serve to recount the steps by which our 
present policy and practice were reached, though it is quite 
inadequate to convey an idea of the change involved, and opposition 
overcome, not to speak prematurely of the stimulus which was 
'given all round. To get a hint or two of what the previous policy 
was and effected, I turn to the report of the Select Committee on 
Import Duties of 1841. One passage is as follows : — 

Somewhat similar [to prohibitive] is the action of high and protective duties. 
These impose upon the consumer a tax equal to the amount of the duties levied 
upon the foreign article, whilst it also increases the price of all the competing 
home-produced articles to the same amount as the duty; but that increased 
price goes, not to the Treasury, but to the protected manufacturer. It is 
obvious that high protective duties check importation, and, consequently, are 
unproductive to the revenue ; and experience shows that the profit to the trader, 
the benefit to the consumer, and the fiscal interests of the country are all 
sacrificed when heavy import duties impede the interchange of commodities 
with other nations. 

To that Select Committee Mr. Porter, of the Board of Trade, 
gave in summary form the practical effect in 1840 of the complicated 
Customs Tariff' then in force. The year ending January, 1840, the 



128 



SHALL WE CHANGE OUR TRADE POLICY ? 




Customs yielded £22,962,610, of which 17 articles only, each 
producing more than £100,000, produced 94|^ per cent., or 
£21,700,630; 29 articles produced S^-^ per cent., or £898,661; 
these 48 articles produced 98 per cent., or £22,599,291 ; all other 
articles, 144 in number, produced If per cent., or £363,319 ; total, 
£22,962,610. 

There were, it was said, 862 or 868 articles on the tariff; 
consequently 190 articles (exclusive of about £80,000 collected upon 
531 articles, and excluding 147 articles upon which an excess 
of drawback of £5,398 was allowed) produced the whole of the 
Customs revenue. Such trouble, confusion, and loss of trade, and 
such inadequate results to the revenue, did such a system and 
policy produce. Undoubtedly, it is said with much pretentiousness 
these days that what is needed is that a " scientific tariff" should 
be drawn up ; that is doubtful, but without a doubt a tariff, the 
consequence of the same policy, produced the astoundingly absurd 
result which the above figures express. It should not be forgotten, 
and old people cannot forget, that this fiscal policy, or rather the 
use of taxes to direct and regulate trade, was not only absurd in its 
results in revenue, but was attended with the direst suffering among 
the labouring classes. To repeat the plentiful instances of that fact 
which are on record is impossible here, but it may be repeated that, 
bad as some aspects of our social life to-day are undoubtedly, the 
general condition of no class as a whole calls forth anything like 
the same pity and shame as those days did. 

What are the broad results on trade, then, of the policy of the 
years from 1849 to 1903 — a period of fifty-five years ? To answer 
adequately would require several tomes. The answer would 
embrace a review of trade, home, foreign, and colonial ; it would 
comprise a review of our social welfare at home ; it would review 
the place of Britain among the nations; it would estimate the effect, 
of trade upon the spirit and tone of nations, and endeavour to 
estimate the indirect effects of a policy which invited intercourse 
without regard to allegiance, colour, or tongue. In other words, 
the economic, political, social, and international relations of 
peoples are profoundly affected by such a fiscal and trade policy as 
we have adopted and practised for the last half century. But we 
must confine ourselves to a look at the results to our own commerce ; 
we shall answer our question chiefly by regarding that. The fifty-five 
years have been years of prosperity. From 1849 to 1903, taken as 
a whole, the years down to the very last have been of a kind to 
make the world wonder at these islands as chief among the 
workshops and providers of the world. It is not necessary that we 
should claim that all the prosperity, every expansion of trade, one 
step forward after another in invention and production, that 



129 



SHALL WE CHANGE OUR TRADE POLICY? 


everything is due to the adoption of a Free Trade policy. That 
would be to fall into the same illogical slough into which our 
opponents fall so frequently, and sometimes greedily ; as when a 
writer a little while ago referred to the poverty in our midst, to the 
large national debt we bear, to the large numbers who emigrated 
from this country, and suggested that it was in consequence of Free 
Trade that these were observable, without adducing any reason to 
connect these things causally. Free Traders readily admit that the 
advent of railways, telegraphs, and every form of swift and cheap 
communication and traction has contributed largely to the supply 
of comforts for the people, to the supply of raw material, and all 
we need for our industry and trade. When a liberal allowance is { 
made for these contributories to prosperity, however, it cannot be 
doubted that the liberating of commerce from fiscal shackles, from • 
interference by the Customs House officer, has been a prime factor 
in the prosperity we have witnessed and shared in. That prosperity 
has attended us these figures show : — 

Table A. — Imports and Exports of the United Kingdom 

(in thousands). 


Year. 


Imports. 


Exports. 


Total. 


1840 


£ 
62,004 
152,329 
210,530 
303,257 
411,229 
420,691 
523,075 
521,990 
528,391 
542,906 


£ 
110,128 
115,821 
164,521 ■ 
244,080 
286,414 
328,252 
354,373 
347,864 
349,238 
360,447 


£ 
172,132 
268,210 
375,052 
547,338 
697,644 
748,944 
877,448 
869,854 
877,630 
903,353 


1850 : 


1860 

1870 

1880 

1890 

1900 

1901 


1902 


1903 




Again, it is not necessary to paralyse observation through 
complacency at the result thus shown, but it is undoubtedly a 
record of prosperity, whatever defects may be shown on examination 
of details. For our immediate purpose it is very germane to point 
to the enormous increase after the introduction of Free Trade, and, 
apart from any comparative figures, it is surely a result to wonder 
at that a total foreign trade which was only £268,000,000 in 1850 
should have become £903,000,000 in 1903. The fiscal Blue Book, 
too (Cd. 1761), in one of its sections draws attention to the fall in 
the prices of commodities since 1877, and it might be deduced that 
20 to 25 per cent, should be added to the figures of 1903 to compare 
with the values of the former year. That would show that the 
total oversea trade of £903,000,000 would become, at 20 per cent. 



10 



130 



SHALL WE CHANGE OUR TRADE POLICY? 



only, £1,084,000,000 as compared with the £697,000,000 of 1880. 
The expansion is enormous, therefore, when our trade to-day is 
compared with twenty-five years ago. Not only so, we can carry 
this satisfactory contrast still further, for Mr. G. E. Porter, in 
"Progress of the Nation," declared that the exports of 1839-40 
(which were computed by a lax system fixed in 1694) were 
enormously over-estimated. When, therefore, the fall in value of 
recent years and the valuation over-estimated at the beginning of 
the period compared are considered together, it is clear that the 
expansion shown by the figures, very large though it is, must be 
regarded as much higher and greater. 

As my space is very limited for this large question I must 
compress my argument, but cannot leave the preceding table without 
calling attention to the import and export columns. Both columns 
report an advance which is wonderful. The exports since 1849, 
the Free Trade starting point, are a little above threefold ; the 
imports an advance which is more than three and a half times. 
And, as much has been, and will be, heard in this controversy of the 
formation of statistical tables, let me point to the fact that this 
table is founded on decennial periods taken naturally according to the 
starting point of the policy now adopted. Let the facts be arranged 
as you will, this general conclusion that imports and exports of 
merchandise alike, for fifty years and more, have shown a very 
remarkable growth cannot be avoided. But it is objected to 
constantly that our exports have been eclipsed by imports, not only 
in amount, but, as just shown, in ratio of growth also. Is not the 
objection a very strange one ? Does any sane man at this time of 
day desire to see the reverse? If more is taken into the pocket 
than goes out of it the owner is a gainer in the end. And a political 
organisation, or a nation, is subject to the laws of arithmetic as well 
as statute and common law. Still, as the relative volume of the 
imports and exports is a subject which touches some matters 
fundamental to the question in hand, it must receive here a more 
detailed notice. 

It has been suggested already that the excess of imports over 
exports is a gain. Stated thus broadly it accords with common 
sense ; investigation confirms the truth. Of course, we have men 
of mark among us yet who speak as though to encourage exports 
were the chief concern, as though that were the only way to provide 
work; but in no quarter where commerce is studied seriously do 
men nowadays commit themselves to such a position, and a 
democratic age would do well to disregard mere hustings 
catchwords. Imports and exports are like two sides of a penny, 
the one is closely connected with the other, and trade is understood 
when both, and not one only, are considered. Let us do that here. 



131 



SHALL WE CHANGE OUR TRADE POLICY ? 



The figures in Table A are for all merchandise, including coal 
and ships. Before we can start fairly to scrutinise the imports and 
exports we have to look at the movements of bullion and specie. 

Table B. — Movements of Bullion and Specie (in thousands). 



Year. 



Imports. 



Exports. 



1888 
1889 
1890 
1891 
1892 
1893 
1894 
1895 
1896 
1897 
1898 
1899 
1900 
1901 
1902 
1903 



£ 
22,001 
27,099 
33,953 
39,591 
82,329 
36,748 
38,577 
46,675 
38,797 
48,840 
58,400 
45,261 
39,513 
32,217 
31,393 
38,967 



22,559 
25,121 
25,170 
37,228 
28,910 
33,092 
27,812 
31,726 
45,172 
49,589 
52,213 
35,491 
31,972 
26,015 
26,125 
39,233 



These last sixteen years of our trade should be a field wide enough 
for this comparison. The results are seen to vary as between 
imports and exports of the precious metals, but there can be no 
question that the imports are largely preponderant, twelve years 
out of the sixteen showing an excess of imports of gold and silver. 
We can, then, dismiss the fear, still lingering in some fearsome 
souls, that we are sending our gold and silver out of the country 
to pay for our excess of imports of merchandise; we have an 
excess of imports of bullion and specie, also, as a rule. We do 
not pay for our excess of imports with gold. 

There was an excess of imports over exports of merchandise 
in 1903 of about £182,000,000. Now, some readers will not be 
aware how these figures are not comparable without adjustment, 
for in the accounts of the United Kingdom the exports are taken 
"f.o.b." and the imports "c.i.f.," or "free on board," and including 
"charges, insurance, and freight" respectively. It follows that 
the values recorded of imports should be higher than those for 
exports. The "Fiscal Blue Book " (Cd. 1761) has a memorandum 
on this subject, and this paragraph following is given after a 
comparison of the trade of some of the chief countries of the 
world, showing a tendency to excess of imports on the whole. 

Since the imports and exports of the world are, for the most part, the same 
goods valued at the point of arrival and departure respectively (though the 



132 



SHALL WE CHANGE OUR TRADE POLICY? 



United States and a few other countries form exceptions), the excess value of 
the imports should give a rough measure of the difference of valuation due to 
the cost of ocean carriage, including freight, insurance, and all other charges. 

That remark is followed by an endeavour to calculate the 
amount earned in freights by British (and Irish) shipping. British 
shipping was 57 per cent, in 1891, and 50 per cent, in 1901, of the 
world's shipping, and the conclusion drawn was that £90,000,000 or 
thereabouts was earned by British ships in the foreign trade in 1901. 

Another item swelling the imports of Britain arises from 
investments abroad, and as this fact is not well understood by 
some, and misrepresented by others, a short comparative statement 
will be useful. The misrepresentation is that we pay for imports 
by parting with our securities; but there is no proof of anything 
of the kind, and, on the other hand, it can be shown that, instead 
of losing our position as a creditor nation, we are strengthening it. 
A portion of our income tax system shows our investment abroad 
in Government securities. That in 1892 yielded an income of 
£36,616,000; other foreign and colonial securities yielded £9,065,000; 
interest on coupons on other investments, £8,^30,000 ; and "railways 
out of the United Kingdom," £14,700,000; or a total income from 
abroad of £68,611,000. These same items in 1902 gave £40,769,000, 
£9,367,000, £10,454,000, and £14,610,000 respectively, or a total of 
£75,20^,000, thus showing a growth of our foreign and colonial 
investments yielding an increased income of over £6,500,000 a year 
in the last ten years. These two sources of income account for 
£166,000,000, or thereabouts, of our imports. I say imports of 
goods, because Table B shows that in 1902 there was also an 
excess of bullion imported, and it follows that only by means of 
other merchandise that our freights earned and interest on 
investments could reach us. For the remainder of the £182,000,000 
of excess imports in 1903 it may be pointed out that insurance 
accounts for a portion, and, as we are bankers for the world, 
banking profits will account for a large portion of the remainder, 
and it is believed confidently that our exchanges and earnings 
account for the whole. Facts already adduced make this more 
than probable. I have laboured this point a little to bring to some 
reader the fact, well known to those who have studied commerce, 
that all trade, international as well as home trade, is essentially 
and practically an exchange. Money is only a medium of exchange, 
and the fact is brought out by the statistics already given, where it 
is shown that a trade of £903,000,000 in 1903 was done, while 
the total export and import of gold and silver was only about 
£78,000,000, much of which was as much merchandise as other 
good things dealt with. To speak of exports as the chief object of 
care, the test of prosperity, and so forth, is to overlook, and in some 



133 



SHALL WE CHANGE OUB TRADE POLICY ? 



cases to overlook wilfully, the very nature of trade, in which imports 
and exports are interdependent ever. Goods we buy are paid for 
either by other goods or by goods and services of some kind. 

At this point it is usual to meet the objection that trades, or at 
any rate certain works, have had to be closed. Since the last phase 
of this controversy in our country was precipitated one leading 
London journal has made a feature of correspondence to prove the 
complete destruction of an industry, and believes it has failed to get 
hold of a genuine case. Here, then, it is necessary to remind the 
reader why I chose to discuss trade and not a mere fiscal policy. 
A policy for a country or nation cannot be decided upon wisely 
except by considering the effect upon the country as a whole, and 
not upon one industry, or even several, it might be. A trade policy 
might prove successful, lead to sound national prosperity, and yet 
be accompanied by a decline in certain industries. Here, again, 
we come upon a leading principle of Free Trade, which recognises 
that the principle of the division of labour applies to countries as 
well as persons. The ideal of a self-contained nation, or a 
self-contained empire, is not a Free Trade notion, nor can it be 
defended successfully from a sound economic standpoint. How 
often has it been pointed out that it might be possible to grow 
oranges in this country : but would it be wise and economical to do 
so? If we regard the essential character of trade, that it is an 
exchange, it follows that we ought to recognise that it is vain to set 
up a political barrier, the limits of a country, to deflect or hinder a 
natural division of labour between peoples and countries. To tax 
all goods from without the country or empire would be a folly of 
that kind: we cannot be taxed into prosperity — and good trade. 
To find specific trades, or special works, disappearing, is therefore 
no criterion of a policy. 

An objection frequently raised to this method of showing the 
prosperity of British trade is by analysis of our exports, and 
particularly that coal is a substantial and growing item 'in them. 
That is so. In 1888, for instance, we exported 25,632,407 tons of 
coal and culm, valued at £10,603,617, but recently we exported: — 

Table C. — Coal Exports of the United Kingdom. 



1901. 



Quantity 
Value . . 



Tons. 
41,877,000 

£ 
28,744,000 



1902. 



Tons. 
43,159,000 

£ 
26,307,000 



1903. 



Tons. 
44,950,000 

£ 
26,086,000 



The increase in our export is very remarkable, as is also the 
fluctuation in price. It appears, however, that the objection to our 



134 



SHALL WE CHANGE OUR TRADE POLICY? 



export coal trade has arisen not so much from a well-grounded fear 
of exhausting a supply as from a desire to beat the dog with any 
stick, to get an argument for protection, not of coal, but of interests, 
at the expense of the general community. Mr. D. A. Thomas, M.P., 
has reminded us, too, how much of the value of coal and of iron 
and steel is rather to be credited to labour. The price of coal is 
chiefly labour, and so is the coal which is used to manufacture 
articles whose export is not objected to. Further, that coal is 
exported largely is not an argument for or against Free Trade as a 
commercial policy, not even though the growth of the coal exports 
is shown to be disproportionately large. It is not enough to 
discredit a policy otherwise successful to show that it stimulates a 
certain industry to excess; it is incumbent upon those wlio put 
forward the argument to show their policy discouraging this and 
securing a general prosperity at the same time. 

While admitting our absolute progress of recent years, we are 
told that other nations have made more rapid strides forward. This 
is an argument which is peculiarly liable to misunderstanding, and 
is also a fallacious one at best. What is meant by it? Is it that the 
statistics of export and import of goods show that Germany and 
the United States (for these are the countries referred to chiefly) 
have made great progress, or is it suggested that we should so 
monopolise the foreign trade of the world that the industries of 
other nations shall not grow at all? Taking this last first, let it be 
observed how unreasonable such a position is. At many seasons 
of recent years it has happened that orders could not be accepted 
in our workshops because they were full, and the orders were placed 
in other countries. Not only so, it is forgotten, or set aside, that 
for purposes of trade our best customers are peoples who have 
advanced in civilisation. A French or German citizen is a better 
subject for trade than a denizen of Sokoto, who may rejoice when 
he has a loin-cloth and a cast-off European hat. Again, examined 
closely, too, the objection that other nations are developing 
manufacturiDg industries is an objection founded on a mercantilist 
view of trade — it is forgotten that they must exchange for the 
goods they produce and export. Eeturning to the statistics of 
trade, it may be admitted at once that Germany and the United 
States have expanded very rapidly, and a Free Trader can only 
rejoice at it : there will be plent}^ by and by at a low cost. As to 
the rate of progress, it must be recollected that a baby of two will 
have doubled its age at four, while a man of thirty will have become 
thirty-two only in the same interval. Then the appeal to statistics 
of trade as proof of expansion, or rather of success, is at best but a 
poor argument ; the interpretation of statistics should be done most 
carefully. It is known that much of German and much of American 



135 



SHALL WE CHANGE OUR TEADE POLICY? 



export trade has been done recklessly. A much better test is the 
estimate of the effect of commercial policy on the social life of a 
people — that is, to the effect, not on trade, but on the people's life. 
Tested thus our policy is justified. It is a very commonplace 
remark to say that old people who remember our condition in 1850, 
and before, do not desire to return to the conditions of that day 
under Protection. But we are told by those who would bring us 
again into the bondage of the Custom House that things have 
changed since then. Germany and the United States, however, 
are now living under a protective system the product of chicanery 
in their Legislatures. Are their lives more comfortable than ours ? 
The United States may be equal in some respects to ours ; in many 
things the worker is worse off, and especially is it to be observed 
how tramps infest the States, though the republic is in population 
much lower than ours when area is regarded. Living at the 
prodigal rate of thci United States — prodigal, I mean, of natural 
advantages — we should be in great distress in Great Britain. On 
turning to Germany the case is much worse, and theirs will not 
compare favourably with our own. In homes, clothing, food, in 
work, wages, and hours, the worker in Germany is inferior to that 
of Great Britain, and envies him. Great Britain has spent on war 
since 1899 between £250,000,000 and £300,000,000 directly, not to 
mention the immense indirect loss incurred, but our people have 
not known such dire distress as did their German brethren. 

We have our poor (about 2 per cent.) and our "out-of-works," 
too many of them, and we could do much to mitigate their lot were 
the people of this country in earnest respecting that matter; but 
Germany feeds her sons and daughters on horseflesh, on black 
rye-bread, on inferior food habitually, and one of the first remarks 
made by an observant foreigner in this country is, "How well clad 
the people are." The unemployed problem for the past three years 
has been very acute in Germany in many parts, and the normal 
condition of workers is such that it cannot commend their 
commercial policy to us. As I write there comes to hand a report 
on the trade of Germany (No. 3,513) by Consul-General Schwabach, 
of Berlin, which ought to be read by thousands in this country 
who are impressed by the comparative trade of Germany and Great 
Britain. We work not for trade as an end; we work for comfort 
as the result. More comfort, and more widely distributed, is found 
in Great Britain. 

Eeferring to the strike at Krimmitschau, in Saxony, in 1903, 
Consul Schwabach, after referring to eleven hours as the day's 
work, says: — 

At any rate, it must be borne in mind that the reports of German inspectors 
have repeatedly pointed out that, however desirable and necessary for hygienic 



136 



SHALL WE CHANGE OUR TEADE POLICY? 



reasons an abatement in the hours of labour in the textile industry may be, the 
carrying into eifect of any such scheme is attended with enormous difficulties 
in view of the dependency of this industry upon the world's market. 

Ex uno disce o?nnes. It is notorious that the German's lot is 
harder in many ways than the Briton's. Is it not probable that his 
lot is a consequence in part of the selfish agrarian and protectionist 
policy in matters commercial? 

This perhaps is the best opportunity to deal with the cry against 
"the invasion of our markets" by cheap German and American 
goods. Of "dumping" and the dumpers much has been heard of 
late; but it appears to me that the conclusion to be drawn from 
the practice is just the opposite of that drawn by our political 
croakers, i.e., if a general policy is regarded. General policy, let 
me repeat; for when a particular industry is hurt by unfair 
competition argument is lost upon the sufferer who smarts even 
though the country is a gainer. But dumping is not a proof of 
prosperity; it is generally a proof of over-production, and of the 
"rigging" of the home market in the dumper's country. The 
consular report just quoted has a most instructive passage on this 
(pp. 37-8) relative to the German Steel Syndicate formed on 
February 29th, 1904, and its objects : — 

As regards the activity of the syndicate in foreign countries, its object is 
to effect a complete reorganisation. The agencies hitherto representing the 
individual works are to be dissolved, new agencies created, and new business 
connections opened for the syndicate as such. Should these plans succeed, the 
German works in the future will cease to compete with each other in foreign 
markets, as the new syndicate agency will regulate the supply. Consequently 
foreign manufacturers will no longer be able to purchase raw products and 
half-finished goods cheaper than the home industry. 

Much more to the same effect is found not only in this report 
but in German works on this subject. The assertion, made with 
no little confidence, that ogres of foreigners will invade our 
industries and kill them one by one is one of those tales conjured 
up to frighten busy people. The "dumping" business does not 
pay, and above we see how German ironmasters are trying to stop 
it. In this "Anuual" in 1902 I sought to give some account of the 
sugar question and bounties. Now that the Brussels Convention 
has hurt us, the Germans and others on the Continent are enjoying 
cheaper sugar, though they still pay an artificial price for it. 
Dumping is brother to Bounty, and the effect is to aid the country 
which receives the cheap goods and to hurt those at home who 
produce. No more, says the Steel Syndicate in Germany, will 
our pig iron be sold in Great Britain at 72 when our price in 
Germany is 85 marks. With bounty-fed sugar we invaded Germany 
and France with our confectionery; with cheap iron "dumped" 
here we have also competed successfully with machine and engine 



137 



SHALL WE CHANGE OUB TRADE POLICY? 



makers in those countries; and as I write a competition for three 
steel bridges in Egypt has been awarded to a British competitor, 
as better, "stronger, more artistic, and cheaper than the rest. A 
last hint on this head is to warn students of this comparative 
argument that it is very difficult to secure really comparable 
conditions in different countries. 

But if our commercial position is not unsatisfactory as a whole, 
how is it that we have such a keen controversy nowadays on the 
whole question and practice? I confess it is hard to reply. Not 
that I am in doubt. I find it hard to reply because I do not see 
why we should have been troubled so. I am of opinion that let 
any candid-minded man study our commercial position and history 
and he will find that our policy is a successful pohcy — successful 
in its general results in relation to the kingdom as a whole. It 
cannot be disguised that Mr. Chamberlain is responsible for the 
outburst of Protection which 1903 witnessed. He was, of course, 
largely responsible for the South African War, and war is destructive 
of wealth, so that usually there is a period of depression after it. 
We know how efforts have been making for some years by cer4iain 
men at home, and in the colonies, to get Great Britain to change 
or modify her practice of admitting most goods into the country 
freely. But until Mr. Chamberlain took up their cry in earnest it 
had no attention; since he did so the country has dined daily on 
Fiscal Policy, or rather the literature, speeches, and lectures which 
ample funds from some source have caused to be distributed and 
made. The agitation is political in its origin, rather than 
economical and commercial. The object is, judging by methods 
advocated, to tax us into prosperity; but it will be necessary for 
the remainder of this paper to review, not in detail, but still to 
review the two leading suggestions made to this end, two 
suggestions which are logically one. 

This is not the place to describe, still less to discuss, how the 
controversy has proceeded, nor how various sections of public men 
are placed as I write. One general remark, however, is most 
germane to this paper's scheme. Mr. Chamberlain's suggestions 
at first, both in Birmingham in May, 1903, and a little later in the 
House of Commons, were deemed rightly to be a fiscal policy, for 
he proposed by a certain remodelling of Customs duties to raise a 
fund to provide old-age pensions. Pension schemes, however, are 
more elusive than ever since the South African War raised public 
expenditure to such a height, and the controversy has been marked 
by a disappearance of pensions from the arena. The policy has 
ceased to be fiscal except as incidental to another; it has for some 
time been protective, either in Mr. Balfour's rather indefinite form 
of Eetaliation, or Mr. Chamberlain's avowed desire to secure 



138 



SHALL WE CHANGE OUR TEADE POLICY ? 



privileges for British producers. Also, to redress the fancied ills, 
or not wells, of old Great Britain, the Britains of the world beyond 
the seas have been conjured to enter into a commercial union with 
the Mother Country. Each of these heads, Eetaliation, Protection, 
and Commercial Union, will require some notice here. 

Mr. Balfour's position, as he is Prime Minister, may be taken 
first. In the section from which the quotation at the head of this 
paper is taken he tells us that he will not ask us to dispute whether 
recent prosperity, which he confesses, is due to a good financial 
system, or the greater growth of some other nation due to a different 
system, or in spite of it, but "to study tendencies — the dynamics, 
not the statics, of trade and manufactures." In practice, as a 
result, he tells us that at some future day he will be inclined to ask 
for power to retaliate upon nations which treat us unfairly. The 
position is extraordinary. First it is confessed that we are 
prosperous; next fears are expressed and apprehension — for the 
future — an unusual gift of foresight in a politician; theu no 
pressure to do anything is seen; and when a substitute for a 
suggestion what should be done is given it is found that it is so 
vague as to be worthless. How ambiguous, for instance, that 
phrase, "nations which treat us unfairly." Do we treat foreign 
nations unfairly when we tax imported tobacco, sugar, or any other 
article on the Customs list? The conception of such a question is 
due to a protective assumption. But more fundamentally erroneous 
is the idea of "retaliating " in commerce. Specifically, it is associated 
generally with a false notion respecting the incidence of Customs 
dues, as though the exporter paid them ; but, generally, "retaliating " 
involves the idea of war, and war is not a commercial notion at all, 
and our commerce, as was said before — our commerce with other 
nations is an exchange, an exchange which will not be continued if 
we do not find it advantageous. Historically, like every aspect of 
Protection, for Eetaliation it must be repeated is an essentially 
protective notion, quite incompatible with the notion of Free Trade, 
retaliation is a nostrum tried in the past, and instead of a 
medicament it proved to be a poison. France and Italy, France 
and Switzerland, and Germany and Russia have carried on a 
retaliatory war, and, like other wars, it involved destruction and 
loss, all the quarrel having to be composed after the cessation of 
fiscal hostilities. Mr. Balfour was besought over and over again to 
give an indication of what he deemed unfairness in foreign trade, 
and failed to respond. He is more than suspected of temporising 
among his own friends. Could we get a specific instance of the 
circumstances in which he would apply retaliation it would, 
probably, be shown easily to be a case of "cutting the nose to 
spite the face." There is also a Parliamentary question of more 



139 



SHALL WE CHANGE OUR TRADE POLICY? 



than formal importance, viz., would Mr. Balfour ask the Commons 
to endow the Ministers with power to apply retaliatory duties to 
cases at their will? If so, that would be a very objectionable 
practice, taking power out of the hands of the Commons, which 
should be guarded jealously; and if not, then he should specify 
what he wants. Much more definite in its later phase is Mr. 
Chamberlain's proposal, viz., that 2s. a quarter should be placed 
upon grain, except maize, 5 per cent, on foreign meat and dairy 
produce, and an average of 10 per cent, on manufactured goods. 
But he would give "a substantial preference to the miller," and he 
would exclude bacon from the 5 per cent. tax. Lastly, he said, 
he would give "a substantial preference to colonial wines, and 
perhaps upon colonial fruits." Then he would remit three-fourths 
of the duty on tea, and half of that on sugar, with a corresponding 
reduction on cocoa and coffee. (Speech, Glasgow, October 6tb, 
1903.) That proposal, it is amusing to observe now, was made 
long before his own son raised the tea duty by another twopence 
in the pound; but it will be noticed that the neiu impositions of 
duty would be met by reductions on tea, sugar, cocoa, and coffee, 
and the policy, which has not been withdrawn at the time of 
writing, must be considered as a whole. 

It is a policy, let it be repeated, of taxing us into a prosperity — 
a prosperity Mr. Balfour confesses to be with us now, a prosperity 
which has been shown in outline in this paper already. No reader 
should allow the idea that these proposed new taxes are only 
substitutes for those now levied on tea, sugar, cocoa, and coffee to 
mislead hinr; for these latter duties are imposed purely for reveiiue 
purposes, while Mr. Chamberlain's proposed new duties are not 
now argued as fiscal duties purely, but, as has been said, they are 
devices whereby it is supposed our trade would be made healthy, 
progressive, and prosperous. In other words, our present Customs 
duties (save a little, perhaps, in the sugar duties) are to raise 
money to carry on the King's Government, and for nothing else; 
while Mr. Chamberlain would use Customs duties to harass the 
foreigner, to favour the colonial producer, and to produce plentifully 
at home". It is a protective proposal naked and rejoicing in its 
nudity ; it ought to be seen as a complete change from our present 
policy of Free Trade, qualified by Customs duties for revenue 
purposes. Mr. Balfour's proposal, so far as it can be understood, 
IS only a special case of Mr. Chamberlain's general proposal. 

Now, after Mr. Balfour's admission that prosperity has attended 
us for a long time, and still attends us, it is, of course, inevitable 
that we should ask why anybody should propound a new commercial 
policy, the very opposite of our present ? The wonder will not 
cease by asking, and Mr. Chamberlain, contradicting Mr. Balfour, 



140 



SHALL WE CHANGE OUR TEADE POLICY? 



has said that "all is not well" with our trade. That is a harmless 
commonplace, for he would be a very bold man who should say 
that our trade is without a flaw. 

The practical question is, what would be the effect of these new 
duties proposed by Mr. Chamberlain? When we say "new" 
duties that is not because there is anything new in the policy 
which such duties would embody ; it is a reversion to old practice, 
a practice of which this country, among others, had grim experience. 
When, again, it is said, and said again, that things have changed 
completely since the Free Trade pohcy was inaugurated in 1846, 
we are entitled to more and better information than has been 
given yet. Have the effects of such duties on corn, meat, and 
manufactures changed, or have the generalisations, called economic 
laws, been found to be erroneous and untrustworthy? First of all, 
let there be no mistake about it, Mr. Chamberlain's proposal 
includes the taxing of food, and that, not for revenue, not for the 
benefit of the taxpayer in the United Kingdom, but to increase the 
loyalty and warm the heart of producers in our colonies. There 
are assumptions also embodied in the proposal which amount to 
confusion, if not to contradiction. The tax on corn or meat is not 
to be paid on colonial produce, it is rather to encourage his goods 
for consumption here ; and some of the advocates of this proposal 
plunge boldly into the suggested and insinuated fact that it is the 
foreigner who then pays the Customs duty, should any of his 
produce be imported here. "Taxing the foreigner" is a phrase 
frequently used in this connection. This question is plain enough 
in most cases to most people, but as so much confusion of mind is 
produced in some cases it may be well to quote the work of an 
economist writing quite apart from the present controversy and on 
scientific lines. Professor Bastable says : — 

The effects of an import duty have to be judged on the same principles. 
The usual incidence will be on the consumers of the commodity, but where no 
other market is open to the foreign producer, and where any increase of price 
arrests demand, the burden of the tax will be transferred to the producing 
country, with, of course, the same ulterior effects as those found in respect to 
export duties. It is also true that such a case is hardly in existence. The 
foreign producer has other markets, and demand is not so sensitive ; besides 
there is always the possibility of transferring labour and capital to other 
employments should the pressure be sufficiently severe. — "Public Finance," 
second edition, pp. 531-2. 

In other words, import duties are almost invariably paid by the 
importing country, i.e., by the consumer of the commodity taxed. 
A tax of this kind, then, would raise price, and even a 2s. a quarter 
tax on corn would do so, for the merchant does business for profit, 
and not as a philanthropist. But the principle is applicable all 
round, to meat and eggs, to all manufactures as well as to corn, 



141 



SHALL WE CHANGE OUR TRADE POLICY? 


and the invariable tendency would be to make prices to rise. How 
would increased prices be compensated for? Would wages rise 
also, and in equal proportion to prices, and as early? Mr. 
Chamberlain has had this question put to him publicly many 
times within the past eighteen months, and he has not deigned to 
reply. He has instead, as at the Guildhall, given the counsel, "to 
think Imperially" (with a capital I it might be assumed), but such 
advice does not make any difference to the fact that his proposed 
duties would raise prices without any probability that means or 
wages would be augmented accordingly. That, it is submitted, is 
a most formidable objection to these proposals. 

It is, however, only one of the numerous objections to such 
proposals. How would such taxing improve trade? We now 
trade where any advantage seems to be in sight. That foreign 
countries, generally, levy duties on our products entering their 
countries is acknowledged — nay, it is complained that it hampers 
trade with them. How would it improve matters to leVy duties 
on theirs; would that help trade? One side hampering is found 
to be a nuisance ; would two sides hampering be found a pleasure 
and profit? Taxes on the import of commodities are intended to 
hinder, and not to facilitate, trade wherever they are not for revenue 
only. Again, if we regard the colonial preference which Mr. 
Chamberlain proposes to arrange for, that, too, is an old device, 
and a disastrous one. There are only about 12,000,000 white 
people in the British colonies together, nor would the number in 
India add much to the total. How could it be wise to trade 
preferentially with them and neglect to invite exchanges from 
all the rest of the world? The following tables sum up this 
question : — 

Table C. (in millions). 


! 
1899. 1900. ! 1901. 


1902. 


1903. 


1. — British Expoets (all — British 
and Foreign). 

To Foreign Countries. . . . 
„ British Possessions . . 


1 ! 

£ £ £ 

235-2 1 252-2 234-6 
94-3 102-0 113-2 


£ 

231-6 
117-5 


£ 

240-8 
119-4 


Total 


329-5 354-3 347-8 

! 
i 


349-2 


360-3 




2.— Imports. 

From Foreign Countries , . 
„ British Possessions . . 

Total 

1 


378-1 
106-9 


413-4 
109-6 


416-3 
105-6 


421-4 
106-9 


428-9 
113-6 


485-0 


523-0 


521-9 


528-3 


542-6 



142 



SHALL WE CHANGE OUR TRADE POLICY? 



Table C. (in millions) — continued. 



3. — ^Imports and Exports. 

From and to Foreign 

Countries 

From and to British 

Possessions 

Total, . . . 



1 
1899. 


£ 


613-3 1 


201-2 


814-5 



1900. 



1901. 



1902. 



1C33. 



£ 
665-7 
211-7 



£ 
650-9 
218-8 



£ £ 

653-1 669-8 
224-4 233-1 



877-4 



869-8 877-6 902-9 



These figures for five recent years ought to give pause before 
quarrelling, fiscally, with every country not a dependency of the 
British Crown. In 1903 of £903,000,000 of international trade 
done with this country, only a trifle over one-fourth was done with 
British possessions. Mr. Chamberlain's proposals would Eiake 
it easy to trade with one-fourth, and run the risk of greater 
competition with three-fourths of our transactions. A notorious 
abettor of Mr. Chamberlain's proposals and schemes is fond of 
saying that the development of the colonies would be accelerated. 
It might be so, but not so fast as to cover the risk involved, and it 
is practically confessed, .as the result of many months of public 
discussion, that the proposals would, or might, cost the people of 
the United Kingdom a substantial sum. I said the people of the 
United Kingdom, as a whole is meant ; for it is another objection 
to this preferential protectionist proposal that it would interfere 
with the distribution of wealth, and that not in favour of the weak, 
but in that of the strong — the rich, not the poor. Hence it is that 
the landlord, and not the tenant, is most keen on this scheme, and 
the landless person has only the increased prices to his share. 
That is not a proposal to accept in a hurry in a country which is 
still in a state in which rude contrasts in fortune are found, even 
among industrious and skilful folk; a preferential protectionist 
system would aggravate the evil, and tend to discontent. A further 
word must be said to remind people that proposals of the same 
nature as Mr. Chamberlain's, both in regard to protection at home 
and preference to colonies in our tariff, found their way to the 
Statute Book of Britain, were law and practice for many years, and 
were not found anything but a nuisance, a loss, a danger. 
Protection does not protect; it assists to form corners, and to 
establish monopolies generally. 

Mr. Chamberlain's proposals, when examined as a whole, are 
not of an economic so much as of a political nature. I say his 
proposals as a whole. The fierce examination to which the 
particular items of his programme have been subjected has left 



143 



SHALL WE CHANGE OUE TKADE POLICY? 



almost every ifcem in such a battered condition that their author 
cannot find heart to defend them on their merits. That iseems to 
be the legitimate meaning of the very extraordinary speech he 
made in Birmingham on the 12th of May last in opening the 
second year of his campaign. Abandoning the fiscal merits of his 
various duties, tossing the welfare of the home people, which was 
in discussion, to the winds of rhetoric, he calls upon high and low 
to attend and assist him to strengthen the empire. That word is, 
truly, the key to his campaign, and may yet be found to be of 
sinister importance. In other words, economic considerations are 
disregarded for a political end. That is a serious position, and it 
is more so when it is reflected that most of Mr. Chamberlain's 
opponents do not agree with him what the political end, the object, 
should be in the* Empire, in the United Kingdom. Every person 
will agree that to cultivate good relations with our colonies is 
praiseworthy; very many will differ when it is laid down that 
differential trading is the best and only method of cultivating 
friendship, and as many question whether such trading is possible, 
while others fear that instead of uniting an empire tariffs would 
prove disruptive. 

Turning to colonial "offers," so called, Mr. Chamberlain has 
failed utterly to make what is meant and referred to clear. That 
the States of South Africa have signified their intention to charge 
25 per cent, less duty on some articles coming from the United 
Kingdom, and that Canada has first allowed 12|^, then 25, and 
finally 33|- per cent, lower duty on certain articles entering Canada 
from the United Kingdom, and all such arrangements, does little 
to clear up the matter. Were the colonies to join in Free Trade 
within the empire some would be induced to favour such an 
arrangement, though when closely examined from the point of 
principle it is also found objectionable as an attempt to put trade 
in the stocks. But these Canadian favours in the tariff are by no 
means what they are represented to be; they are favours to 
Canada herself much more than to the United Kingdom. Under 
this tariff Canada protects her manufacturers against competition 
from the United Kingdom, but her people import certain articles 
at a lower cost to themselves. That Canadian and other colonists 
should express themselves in favour of Mr. Chamberlain's proposals 
to place duties on British imports from foreign countries is not 
wonderful, inasmuch as it is the gift of a market at the cost of 
British people, who pay more for both home and colonial products 
they may consume. This polii-Jcal project of uniting the empire 
by setting contending interests within it to batten on the rest of 
the population is a strange device. Happily, as the days go by the 
futility of the idea is becoming apparent. A definite end cannot or 



144 



SHALL WE CHANGE OUE TRADE POLICY ? 



has not been put before us to realise what the sacrifices are to be 
made; and the suggestion that those who examine these proposals 
critically are wanting in patriotism is only worthy of irresponsible 
cornermen. That wages will rise as an accompaniment of new 
taxes on commodities has not been shown; that prices will rise 
has. That bread will rise, as "the foreigner" cannot be made to 
pay for it, or for our taxes, has also been demonstrated. That the 
reduction in taxation on tea, coffee, and cocoa would prove illusory, 
disappointing, and more, is also made probable from a theoretic 
point of view and from experience in the past. How a wide 
adjustment of Customs duties would act not one of our pundits or 
statesmen would care to predict; what we know is that monopolies 
are built up by tariffs, and that they make the poor .to groan. 
Lastly, it should be added that from a political as well as an 
economic point of view the ideal of a self-contained empire is not 
to be commended. When it is found that it involves economic 
loss within the empire, involves labouring and trading at a higher 
cost comparatively, and that the loss entails danger of great 
suffering among the weak, the proposals are recognised as highly 
questionable. But if, in addition to that, externally we organise 
an artificial opposition to other nations, reduce commercial 
intercourse with them to the minimum instead of encouraging 
such intercourse, the proposals assume a character which is not 
only questionable politically, but also becomes objectionable as it 
lacks humanity. Protective tariffs are the brand of enmity; Free 
Trade is a guerdon of friendship. 

What, then, must our conclusion be? The political adventurer 
who proposes to seek Empire as an end, ill-defined and nebulous, 
by means which are sure to hit the motherland in the vital matter 
of her wealth and strength, cannot hope to enlist support from 
prudent and wise lovers of their land. All that is against experience 
at home and in foreign countries. It is founded on a false reading 
of economic history, and it is very questionable whether any political 
organisation is worth a permanent economic loss. On the other 
hand, under the policy initiated more than fifty years ago, great 
progress has been made, and it is progress which is still a marvel. 
There are no signs that a period has come to that progress. Our 
expansive trade with peoples across the sea is attended with signs 
at home that progress in wealth and comfort is real and growing, 
and the comparative growth of other nations is compatible with 
our growth as well. The progress is not of years becoming remote, 
but continues to our controversial time. Some of the items which 
witness to this are : — 

Our population is still growing — 27*7 millions in 1854, and 
41-9 millions in 1902. 



145 



SHALL WE CHANGE OUR TRADE POLICY ? 



Shipping (United Kingdom) rose from 2,768,000 tons in 
1840 to 10,054,000 tons in 1902. 

Emigration is much lower — 0-97 per cent, in 1854, and 
0'39 per cent, per head in 1899. 

Gross receipts of Bailways in 1854 were £20-2 milhons ; in 
1902, £102-1 millions. 

Passengers by Baihvays in 1854 numbered 135 millions ; in 
1902, 1,188 millions. 

Property charged with Incoine Tax in 1855, £308 millions ; 
in 1902, £902 millions. 

Savings in small banks (and Post Office) in 1854, £33*7 
millions; in 1902, £197*1 millions. 

The Bankers' Clearing House in 1869 cleared £3,626 
millions; in 1902, £10,029 millions. 

Pauperism in England and Wales and Scotland is half 
what it was in 1854. 

Wages of Agricultural Labourers have risen in England 
and Wales since 1850 over 50 per cent. 

Food prices have fallen by 30 per cent, since 1877. 
This list is a very imperfect one, and is intended only to reflect 
the trend of affairs in the United Kingdom. That is an upward 
trend, and particularly do we find wealth has not only accumulated, 
but improved in distribution probably. 

The answer to the question, "Shall we Change our Trade 
Policy?" must be in the negative, then. If asked whether we are 
satisfied with our condition we should answer. No; but that it is 
highly probable, if not certain, we should be worse off if our tariff 
were made more severe or preferential. Action in that direction 
is necessary to equalise and make just the burdens of the people, 
but that action would be contrary to the proposals which would 
lead back to smuggling, trickery, and even starvation. It would 
dictate and effect a removal of taxes now laid on commodities, 
especially on sugar, tea, cocoa, coffee, and the currants and raisins 
which delight our children. To impose taxes is to hinder trade: 
to abolish them invites commerce to her highways. And if it be 
asked how we should deal with our colonial brethren, we should 
answer by keeping freer ports by which they, too, could deal with 
us and visit us, all the intercourse with them being warmer because 
they like a life of liberty and self-government, warmer than all 
because they are of our kith and kin. 

That details of this question have not been crowded into this 
paper is according to its design, which placed as chief note the 
endeavour to reach a conclusion respecting the policy which we 
should adopt in the interests of the whole, and not a part of the 
kingdom and empire. 



U 



146 



SHALL WE CHANGE OUR TRADE POLICY? 



SUMMARY OF THE VALUE OF BRITISH INTERNATIONAL TRADE 

FOR 1903. 
Imports (value c.i.f.). 



I. Food, Drink, &c. : — 

Grain and Flour 

Meat (including Animals for Food) 

Other Food, &c. — 1. Non-dutiable 

„ „ 2. Dutiable .... 

Tobacco 



From Foreign 
Countries. 



Total Class I. 



II. Raw Materials, &c. : — 

Coal, Coke, and Patent Fuel 

Iron Ore, Scrap Iron, and Steel .... 

Other Metallic Ores 

Wood and Timber 

Cotton 

Wool 

Other Textile Materials 

Oil Seeds, Nuts, Oils, Pats, and Gums 

Hides and Undressed Skins 

Materials for Paper Making 

Miscellaneous 



Total Class II. 



III. 



Articles Wholly or Mainly 
Manufactured : — 

A. Iron and Steel and Manufactures . . 

B. Other INIetals and Manufactures .... 

C. Cutlery, Hardware, Implements, and 

Instruments 

D. Telegraph Cables and Apparatus .... 

E. Machinery 

F. Ships (new) 

Manufactures of Wood (including 

Furniture) 

Yarns and Textile Fabrics — 

1. Cotton 

2. Wool 

3. Other Materials 

Apparel 

Chemicals, Drugs, Dyes, and Colours 
Leather and Manufactures (including 

Boots and Shoes and Gloves) . . 

Earthenware and Glass 

Paper 

Miscellaneous 



G 



H. 



Total Class III 

IV. Miscellaneous & Unclassified 
(including Parcel Post) . . 

Total Imports .... 



£ 
55,338,514 
38,865,042 
50,594,767 
32,443,301 
4,0 55,277 

181,676,901 



2,729 

4,814,380 
4,337,577 

20,823,923 

43,390,211 
6,147,996 
7,405,389 

16,499,538 
3,824,616 
3,253,483 

15,496,954 



124,996,796 



8,631,381 
12,356,414 

4,225,051 
57,360 

4,339,050 
57,866 

2,213,403 

7,293,581 

11,142,058 

17,191,058 

3,463,333 

7,428,102 

8,560,100 

4,774,985 

4,748,557 

23,962,222 



120,444,521 



1,811,279 



From British 
Possessions. 



428,929,497 



£ 
15,171,635 
11,532,371 
12,720,898 
11,047,765 
135,576 



50,608,245 



1,258 

73,413 

1,577,914 

6,299,033 

1,636,367 

18,313,817 

4,571,413 

7,961,633 

3,657,256 

177,984 

4,343,163 



48,513,241 



31,100 
6,154,856 

11,690 

111,320 
119 

181,859 

84,000 

126,130 

2,314,862 

13,009 

1,420,190 

2,763,851 

5,754 

101,626 

859,564 



14,119,830 



429,476 



113,670,792 



Total. 



£ 
70,610,149 
60,397,413 
63,696,665 
43,491,066 
4,190,853 



232,286,146 



3,987 

4,887,793 

5,915,491 

27,122,956 

45,026,678 

23.461,813 

11.976,802 

24.461,171 

7,381,872 

3,431,467 

19,840,107 



173,510,037 



8,662,481 
18,511,270 

4,236,641 
67,360 

4,460,370 
57,985 

2,346,262 

7,377,581 

11,268,188 

19,606,920 

3,476,342 

8,848,292 

11,313,961 

4,780,739 

4,850,183 

24,821,786 

134,564,361 
2,240,756 



642,600,289 



147 



SHALL WE CHANGE OUE TRADE POLICY? 



Exports of British and Irish Produce, &c. (value f.o.b.). 



I. Food, Drink, &c. : — 

A. Grain and Flour 

B. Meat (including Animals for Food) . . 

c. Other Food and Drink 

D. Tobacco 

Total Class I 

II. Raw Materials, &c. : — 

A. Coal, Coke, and Patent Fuel 

B. Iron Ore, Scrap Iron, and Steel .... 
c. Other Metallic Ores 

D. Wood and Timber 

E. Cotton 

F. Wool 

G. Other Textile Materials 

H. Oil Seeds, Nuts, Oils, Fats, and Gums 

I. Hides and Undressed Skins 

J. Materials for Paper Making 

K. Miscellaneous 

Total Class II 

III. Articles Wholly or Mainly 

Manufacured : — 

A. Iron and Steel and Manufactures . . 

B. Other Metals and Manufactures .... 
c. Cutlery, Hardware, Implements, &c. 

D. Telegraph Cables and Apparatus .... 

E. Machinery 

F. Ships (new) 

G. Manufactures of Wood (including 

Furniture) 

H. Yarns and Textile Fabrics — 

1. Cotton 

2. Wool 

3. Other ]\Iaterials 

I. Apparel 

J. Chemicals, Drugs, Dyes, and Colours 
K. Leather and Manufactures (including 

Boots and Shoes and Gloves) 

L. Earthenware and Glass 

M. Paper 

N. Miscellaneous 

Total Class III 

IV. Miscellaneous & Unclassified 
(including Parcel Post) 

Total British and Irish Exports . . 



To Foreign 
Countries. 



1,028,473 
389,742 

6,327,375 
130,892 



To British 
Possessions. 



7,876,482 



25,344,637 

321,636 

134,308 

14,196 

1,036,552 
118,740 

2,384,613 

1,195,054 
390,954 

1,444,776 



32,385,466 



15,935,481 
4,313,529 
2,229,589 
1,342,183 

12,329,458 
3,317,449 

432,293 

43,396,688 

18,757,764 

8,926,139 

1,247,711 

8,266,678 

2,184,312 

1,641,494 

631,001 

12,018,632 



136,970,401 



2,420,895 



179,653,244 



£ 

591,867 

278,485 

7,107,657 

522,713 



8,500,722 



1,918,149 

132,310 

535 

36,968 

* *56,445 
9,645 

531,938 
81,782 
18,670 

146,921 



2,993,363 



14,463,780 
2,644,776 
2,408,622 

466,282 
7,728,748 

966,380 

1,077,495 

30,215,043 
6,628,177 
3,711,591 
6,307,400 
3,819,709 

2,762,297 

1,636,988 

1,164,849 

11,815,321 



97,817,458 



1,835,321 



111,146,864 



Total. 



£ 

1,620,340 

668,227 

13,435,032 

653,605 



16,377,204 



27,262,786 

453,946 

134,843 

51,164 

1,092,997 
128,385 

2,976,551 

1,276,836 
409,624 

1,591,697 



35,378,829 



30,399,261 
6,958,305 
4,638,211 
1,808,465 

20,058,206 
4,283,829 

1,509,788 

73,511,731 
25,385,941 
12,637,730 
7,555,111 
12,086,387 

4,946,609 

3,278,482 

1,795,850 

23,833,953 



234,787,859 



4,526,216 



290,800,108 



148 




SHALL WE CHANGE OUR TRADE POLICY? 



Exports of Foreign and Colonial Merchandise (value f.o.b.). 



I. Food, Deink, &c. : — 

A. Grain and Flour 

B. Meat (including Animals for Food) 
c. Other Food & Drink— 1. Non-dutiable 

„ „ 2. Dutiable . . 
D. Tobacco 

Total Class I 

II. Raw Materials, &c. : — 

A. Coal, Coke, and Patent Fuel 

B. Iron Ore, Scrap Iron, and Steel .... 
c. Other Metallic Ores 

D. Wood and Timber 

E. Cotton 

F. Wool 

G. Other Textile Materials 

H. Oil Seeds, Nuts, Oils, Fats, and Gums 

I. Hides and Undressed Skins 

J. Materials for Paper Making 

K. Miscellaneous 

Total Class II 

III. Articles Wholly or Mainly 
Manufactured : — 

A. Iron and Steel and Manufactures . . 

B. Other Metals and Manufactures .... 
c. Cutlery, Hardware, Implements, &c. 

D. Telegraph Cables and Apparatus 

E. Machinery 

F. Ships (new) 

G. Manufactures of Wood (including 

Furniture) 

H. Yarns and Textile Fabrics — 

1. Cotton 

2. Wool 

3. Other Materials 

I. Apparel 

J. Chemicals, Drugs, Dyes, and Colours 
K. Leather and Manufactures (including 

Boots and Shoes and Gloves) .... 

l. Earthenware and Glass 

M. Paper 

N. Miscellaneous 

Total Class III 

IV. Miscellaneous & Unclassified 
(including Parcel Post) .... 

Total Exports of 1^'oreign and 
Colonial Merchandise .... 



To Foreign 
Countries. 



£ 

482,446 

454,355 

2,590,183 

3,833,392 

126,848 



7,487,224 



510 

35,140 

169,673 

556,910 

7,873,218 
10,463,000 
2,866,851 
4,351,192 
3,920,163 
113,164 
8,919,687 



39,269,508 



192,910 

3,940,804 

245,885 

2,509 

692,668 

938 

152,211 

414,249 
332,592 

2,907,772 
213,270 

1,275,531 

1,338,872 

322,608 

49,093 

2,301,161 



14,383,073 



96,434 



61,236,239 



To British 
Possessions. 



£ 
200,748 
246,843 
925,667 
1,177,593 
194,172 



2,745,023 



4 

2,248 

125,678 

17,332 

61,988 

203,742 

211,722 

181,107 

1,813 

298,827 



1,104,461 



283,511 
167,945 
102,037 
200 
241,652 
4,721 

27,691 

459,816 
509,367 
1,118,145 
123,114 
258,359 

242,187 
56,290 
75,196 

783,417 



4,453,648 



34,193 



8,377,325 



Total. 



£ 

683,194 

701,198 

3,515,850 

5,010,985 

321,020 



10,232,247 



510 

35,144 

171,921 

682,588 

7,890,550 

10,524,988 

^ 3,070,593 

4,562,914 

4,101,270 

114,977 

9,218,514 



40,373,969 



476,421 

4,108,749 

347,922 

2,709 
934,320 

5,659 

179,902 

874,065 
841,959 

4,025,917 
336,384 

1,533,890 

1,581,059 
378,898 
124,289 

3,084,578 



18,836,721 



130,627 



69,573,564 



149 



Universities and Business Life. 



BY PROFESSOB S. J. CHAPMAN, 
Dean of the Faculty of Commerce in the University of Manchester, 



IT is but a few years ago that the warning was first given in 
an unmistakable fashion in this country as to the defects of 
our educational system in its bearing upon the training of 
those whose intention was to enter business and whose 
capacities, if properly encouraged, entitled them to lead in business ; 
and a response has been made with a promptitude which is not 
commonly regarded as characteristic of the English. Whether 
the response has been adequate is another matter. Occasionally, 
indeed, for many years past, some educationalists and some 
business men have urged the need of thorough higher commercial 
training being provided in Great Britain; but it is only in the 
last decade that the need has been urged so widely and with 
such intensity of conviction as to compel the attention of the 
thinking public and those responsible for our educational curricula. 
Fortunately the demand for a new departure in the matter of the 
education of the business man was pressed at the very time when 
a great wave of educational revival was sweeping over the face of 
the country, and when in consequence new ideas of the most 
revolutionary nature were likely to meet with a sympathetic 
attention which would never have been generally accorded to them 
at a time of quiescence in educational affairs. An office for inquiry 
in connection with the Education Department had been established, 
and from this office, which by singular good fortune had been 
placed under the direction of an open-minded and enthusiastic 
educationalist, Mr. Michael E. Sadler (now one of the professors 
of Education in the Manchester University), floods of information 
as to the doings of our neighbours were poured into our ears, and 
British eyes were rendered critical of British educational systems. 
The movement for more and better commercial education had 
come to a head before the nineteenth century had rolled its full 
course. Conferences were held by the Society of Arts in 1897 and 
by the London Chamber of Commerce in 1898. The latter body 
recorded its conviction thus : — 

Whatever divisions of opinion exist on some questions connected with 
^commercial education, there appears to be a very strong feeling among com- 
mercial men and educational experts in favour of the establishment in London 
of a higher commercial school for the education of the leaders of commercial 
enterprise between the ages of, say, eighteen and twenty-one, and it is believed 



150 



UNIVERSITIES AND BUSINESS LIFE. 



that, in the course of a few years, the experience of Continental schools will be 
repeated in London, and a school of the kind contemplated will be filled with 
students intending to enter the higher branches of commercial life. 

The report of the Committee of the London County Council 
was issued in 1899, and this was followed the next year by the 
report on Comniercial Education of the Joint Committee of the 
Edinburgh Merchant Company and the Chambers of Commerce of 
Edinburgh and Leith. 

As typical of much that was written at the inception of this 
movement we may quote here from a striking letter from the pen 
of Sir Philip Magnus, at the time a wise alarmist, which appeared 
in the Times on March 14th, 1898 :— 

The fact that no first-class commercial institute is to be found in this 
country is partly due to the slowness of Englishmen to recognise the value 
of higher education for trade purposes. Only very recently have English 
manufacturers awakened to the necessity of the higher technical instruction ; 
and even now the funds available for the purpose bear no comparison with 
those freely expended in other parts of Europe. ... In commerce the 
higher professional education of those who are to direct our commercial 
undertakings has been and is still almost entirely neglected in this country, 
whilst our efforts have been directed towards supplementing the office training 
of the ordinary clerk. It is to the problem of higher commercial education 
that public attention should be now turned. 

Experiment, however, did not lag far behind discussion. The 
London School of Economics and Political Science, indeed, had 
been established as early as 1891. This is now the chief centre of 
what is in effect the Faculty of Commerce of the University of 
London. The University of Birmingham boldly gave expression 
to its convictions at the outset of its career, and created, as one of 
its integral parts, a Faculty of Commerce. For the expenses of 
this Faculty an endowment of £50,000 was set aside. Manchester 
was both before and behind Birmingham. Higher Commercial 
Certificates had been instituted in the Owens College in 1899, but 
it was not until the partnership of the Owens -College with the 
University College, Liverpool, and the Yorkshire College, Leeds, in 
the Victoria University, was dissolved, and the Manchester College 
stood forth as a University in itself, that Commerce was assigned 
as the subject of a distinct University Faculty. At the meeting 
held in the Town Hall of Manchester to inaugurate the movement 
for the establishment of a Faculty of Commerce in the Manchester 
University no tone of doubt or hesitation was discernible in the 
speeches delivered. The Lord Mayor of Manchester declared that — 

There could be no doubt that every intelligent man had come to the 
conclusion that, although large fortunes had often been made by our 
manufacturers and merchants without great technical skill or education, 
circumstances had changed, and few, if any, could now aspire to a leading 
position in great industries without that higher education which, it seemed, 
had become absolutely necessary. 



151 



UNIVERSITIES AND BUSINESS LIFE. 



The late Mr. John Thomson, the then distinguished President 
of the Manchester Chamber of Commerce, pleaded for the scheme 
in a weighty speech. Mr. Alderman H. F. Hibbert (now Sir Henry 
Hibbert), Chairman of the Technical Instruction Committee of the 
Lancashire County Council, affirmed that from his experience of 
technical education, both at home and abroad, he did not see, so far 
as the working men themselves were concerned, that we were very 
far behind either Germany or the United States; but that it was 
when we came to the leaders of industry, the managers, the masters' 
sons in very many cases, that we found that great lack of education 
which would so materially assist them in their business. Sir Frank 
Forbes Adam urged that "the urgency and necessity of Faculties 
of Commerce was self-evident; that although there were certain 
men who would overcome obstacles by force of character, they 
would become more useful citizens if they were fully and properly 
educated." But from the unanimity of opinion expressed on this 
occasion, and on other occasions, we must not suppose that the 
country as a whole is yet fully convinced of the need of a new 
departure in the matter of a higher training for business, nor must 
we suppose, in so far as the country is concerned, that there is 
already general agreement as to the form which it should assume. 
It is still being urged that business must be learnt early like the 
violin and golf, that University men will not string themselves up 
when at last they reach the office, that their thoughts are too 
much in the air and their interests are not practical, and that they 
will not settle down to office routine. It would really seem, 
indeed, as if some business men believed that the more ignorant a 
man was when he entered the office the better. 

But we have been drawn away from the main current of our 
discourse. Before discussing in detail the case for higher 
commercial education we must complete the list of experiments 
which we began to state. The University College at Liverpool, 
as the Owens College, had engaged in some higher educational 
work preparatory to commerce, and it is now said to be projecting 
greater things. The College at Leeds also introduced higher 
commercial courses. And the movement is not confined to the 
younger Universities. Cambridge, urged forward by a desire to 
provide specialised instruction for those whose future would lay 
m business and the public service, has just instituted a new Tripos 
in Economics and associated branches of Political Science ; and 
Oxford, which possesses an important school of geography, has 
recently established, on the lines of the diplomas in Geography and 
Education, a diploma in Economics. 

In 1898 Mr. Sadler had issued from his office a report on the 
Higher Schools of Commerce at Antwerp, Leipzig, Paris, and 



152 



UNIVERSITIES AND BUSINESS LIFE. 



Havre, which must have created astonishraent, mixed with some 
alarm, in the minds of a considerable section of the greatest 
industrial and commercial nation in the world. At the conclusion 
of his report he wrote : — 

Lastly, it is obvious that no school or college, however largely endowed and 
brilliantly staffed, can make a stupid or lazy young fellow into a smart and 
successful man of business. Nothing can make up for the absence of hard 
work and application and brains on the part of the student himself. Nothing, 
again, can supply the place of the imaginative gift, the prudent daring, the 
instinctive sense for what is possible or probable, which is the dash of genius 
in a great man of business. Character, tenacity, insight, courage — these are 
gifts, partly of nature, partly of cultivation, which no mere teaching can ever 
bestow. But, given these, is it likely that in commerce alone a systematic 
course of highly-specialised education is to bear no fruit? Is commerce the 
one exception among all callings where the kind of knowledge, and the power 
of using knowledge, which comes from long and careful education, is of no 
value ? It seems more in accordance with the nature of things to suppose that 
specialised training would improve certain kinds of raw ability and raise even 
the higher forms of business faculty into something higher still. 

Here the note was sounded that has been struck many times 
since — and had, indeed, been struck before — " is it likely that in 
commerce alone a systematic course of highly-specialised education 
is to bear no useful fruit?" I would put the question in one of its 
implications in a more specific form. I say in one of its implications 
because specialised education for business, so far as its object is to 
induce a state of mind and sort of character which must be of value 
in business, might conceivably include trainings in which commercial 
subjects found no place. Is it a tenable view that business is not 
a profession, or capable of becoming a profession? By a profession 
I understand here a calling which involves the application of a body 
of systematised knowledge. The law is a profession because a 
knowledge of legal systems is essential to its practice. Engineering 
is a profession because the good engineer must be a master of 
the science of mechanics, a knowledge of which implies some 
acquaintance with physics and with mathematics that is more than 
a school discipline. Medicine is a profession because the natural 
science of the human organism alone can guide the doctor in 
prescribing for bodily ills. The list might be further extended; 
but does it stop where business begins? Is it conceivable that the 
business world should be regarded as beyond the scope of science 
to the generation which has rightly been described as the most 
scientific in sentiment of all that preceded it ? 

Professor Sadler did, good service in turning our eyes abroad, 
for commercial education there had always received more attention 
than in the country which leads in commerce. In Paris, Bordeaux, 
Havre, Lille, Lyons, Marseilles, Eouen, Montpellier, and Nancy 
commercial schools existed and attracted crowds of students. In 
nine of these schools the students numbered more than 1,000 in 



153 



UNIVERSITIES AND BUSINESS LIFE. 



1897. They were not, indeed, of University rank, but the work 
done in them was of a far more thorough character than the 
"commercial" education obtainable in England. More famous, 
perhaps, than any of these Schools of Commerce was the Institut 
Sup^rieur de Commerce of Antwerp, which was founded as a result 
of the great Hyde Park Exhibition of 1851. To foreigners visiting 
that Exhibition the industrial and commercial pre-eminence of 
England had been brought home with a new force and directness, 
and at the same time aspirations of rivalry had been created. The 
extension of commerce, it was known, would mean the extension 
and vitalising of industry, for nothing is more helpful to industrial 
activities than strivings to meet the wants of new markets against 
the efforts of others and struggles to retain old markets in the face 
of the enterprise of foreign houses. Thereby producers are placed 
on their mettle, exceptional efforts are called for, and, on response 
being made, the power to make exceptional efforts is heightened ; 
and change throws industrial methods out of obsolete grooves and 
prevents them from sinking too deeply into new ones. From 
education the extension of commerce was expected, and the School 
of Commerce of Antwerp was thereupon formed. For some time 
success appears to have hung in the balance, but now the school has 
acquired a reputation among business classes which assures a 
continuous stream of picked students. Their numbers have recently 
been from 250 to 300. " If only Belgium had competent men to 
represent her in foreign markets" it had been felt that Belgian 
trade would be considerably promoted. To-day Belgium has highly 
competent men to represent her, and in the world's trade she is 
playing an honourable part. The institute was before its time — 
"a prophetic idea," as Professor Sadler phrased it. Beginning 
with but ten students, it possessed no more than 50 twenty years 
later, and only about half as many again at the end of another 
decade; but to-day a number of leading commercial families are 
sending their sons to the institute, and the belief of the municipality 
and the Government in its national value is made evident by the 
large grants accorded by them to further its work. The wide 
reputation of the school may be gathered from the fact that from 
75 to 100 of its students are regularly of foreign nationality. 

The Institute of Commerce at Antwerp is stated in the 
prospectus to be "established on the footing of a University." 
Students are not lodged in the establishment. Their ages at 
entrance range from seventeen to twenty as a rule. It is noticeable 
how closely the institute is kept in touch with the affairs of 
business. It is under the supervision not of the Board of 
Education, but of the Board of Trade ; in this respect it resembles 
the Schools of Commerce in France to which reference has been 



154 



UNIVEESITIES AND BUSINESS LIFE. 



made. The Committee of Management, again, shows this intimate 
relationship between the school and practical affairs. The 
Burgomaster of Antwerp is ex-officio the President, and the other 
six members of the Committee (in addition to the Director and the 
Secretary) are nominated, three by the Government and three by 
the Municipal Council of Antwerp. In 1897 these six were as 
follows: — Director of the Banque d'Anvers, a member of the 
Chamber of Representatives, a merchant, another merchant who 
was a member of the Common Council, an Average-stater who was 
also a member of the Common Council, and an ex-Alderman of the 
city of Antwerp. The course at the institute extends over a period 
of two years. 

Let me state here, lest the criticisms that follow be misinter- 
preted, that I fully recognise the magnificent work that is done by 
the Institut Sup^rieur de Commerce at Antwerp and its valuable 
influence as a pioneer. I am prepared to admit that the time was 
not ripe when the Antwerp school was doing its work for the 
realisation of that higher conception of a training for commerce 
which is now making its way in England. The commercial 
education offered at Antwerp was the best that could be made 
attractive at the time, and it was a good best. 

The Antwerp institution, we are told, is of University standing. 
Whether the statement is true or not depends upon the extent to 
which the claim to ** University rank" is pushed. The institute is 
of University standing in matters of discipline, but it is not in 
matters of education. It has been rightly urged that the training 
is too technical in character, and that it does not sufficiently 
stimulate powers of criticism and inquiry. The practising bureau 
in which the students go through imaginary business operations is 
one feature of the work at Antwerp. Students may not be so 
exclusively taught "to do things'' as the unfortunate pupils of 
certain commercial academies, but they are taught to knoio too 
much and to understand too little. The subjects taught appear to 
be too many and to include, in some cases, too much confusing 
detail to form a satisfactory training for those who are learning to 
think. The result is that an "adequate knowledge for business 
purposes of the various subjects bearing upon business is 
acquired" — we are not quoting from any publication of the 
institute. But this so-called "adequate knowledge for business 
purposes" is not knowledge as it is understood in a University. 
In fact, the whole English movement for a true higher commercial 
education offers fundamentally an uncompromising resistance to 
the idea that a "knowledge sufficient for business purposes" is a 
knowledge adequate for the maintenance of business activities of 
the higher kind at their highest attainable level. Our claim is that 



155 



UNIVERSITIES AND BUSINESS LIFE. 



the attitude of mind which it is desirable to induce in those entering 
upon a business career is on one side in no essential respects 
different from the attitude of mind which every student in the 
branches of knowledge commonly assigned to Universities are 
trained to acquire. The future business man, if he be accorded his 
own qua business man by way of education, must not be put off 
with pickings that have a "practical" look and are culled here and 
there from various departments of knowledge. On the contrary, 
he must be trained in his own department of knowledge in a way 
in which each scientist is trained in his own department of 
knowledge, and he must be rendered in consequence, in the fullest 
and only sensible sense, the University man. He will not, therefore, 
be a better shorthand clerk, but he will probably be a more 
thoughtful and versatile man of business than he would have been 
without the training. Upon this matter wise words of the deepest 
import were spoken by Dr. Ward (Master of Peterhouse, and some 
time Principal at the Owens College, Manchester) at the time 
when the new Tripos in Economics was under discussion at 
Cambridge : — 

We speak of a particular historical movement as the Renascence, and we 
trace to that epoch, when the Universities showed themselves alive to the 
change passing over the national life and claimed their share in that revival, 
much of their subsequent vigour, prosperity, and usefulness. Beyond a doubt 
the most attractive feature in that movement was the awakening of a new 
interest in the humanities, studies so known chiefly because of their relation 
to man, from whom they took their name, and who had been left rather in a 
corner in the old scholastic discipline. The new Renascence (to which the 
Physicists have had much to say, and in which the time has come for the 
students of Economics and Political Science to play what must be a leading 
part) means the awakening of a new interest in the world, no part of which 
we must any longer think of as alien to another or to ourselves. 

Professor Marshall, writing in the same lofty strain, in his small 
work on "■TJie Neiv Cainhridge Curricukim in Economics," has 
struck the true key note of the educational needs of business in 
England — the "key note" I say because the fundamental idea of a 
scheme is something less than the scheme. 

There is a growing need for a thorough analytic, and therefore realistic, 
study of economics, of the same order as that which is given to physics and 
physiology . . . there is a growing need for better provision for students 
who are looking forward to a business career or to public life, and who desire 
to obtain a good intellectual training and opportunities for distinction in 
subjects that will bear on their thoughts and actions in after years. . . . 
A Urote o'r a Lubbock may harvest rich fields of thought remote from his 
business, and a Siemens may work in the field of physics with both hands. 
But yet there remain many business men whose experiences in later life are 
likely to be turned to much higher account for themselves and for the world by 
an early study of economics than by any other training. 

The question of the true inward character of the best higher 
commercial education — that which may rightly be termed "higher ' ' — 



156 



UNIVERSITIES AND BUSINESS LIFE. 



is of such pressing importance at the present parting of the ways 
that it will be desirable to dwell upon it at greater length. The 
chief aim of all education is twofold. First, to introduce the learner 
to the universes of which experience is compounded — the world 
conceived as matter and motion, the world of colour and form, the 
world of life, the world of human activities — and in particular to 
that realm in which by interest or necessity the pupil must pass 
the major part of his life. Secondly, to train the learner to think 
in general, and in particular about the systematised body of 
experience in which in the future he will be most closely involved. 
Thinking means analysing — separating the essential from the 
unessential and ranging factors in their order of importance — 
grouping and arranging facts according to their relations upon each 
other in a complete system, and inferring from the observed workings 
of one part of the system to unseen effects in other parts. To learn 
to think critically and accurately is so important for all, whatever 
their avocations may be, that rather than lose the training which 
develops the aptitude it is better that the imparting of useful 
information should be delayed much longer than is commonly 
supposed desirable. The best engineer in the long run may be the 
man who has devoted many years of his life to mathematics and 
physics and at the time of entering the "works" knew little of the 
various kinds of machines in general use. Nevertheless there is 
danger in delaying for long the introduction of the student to the 
department in which his life is to be passed. For interest must be 
awakened in that department if life in it is to be happy and efficient, 
and the methods of thought are somewhat different in each universe 
of knowledge owing to differences in the nature of facts. Now, the 
claim of the advocates of a specialised University training for 
business is that among the facts of business there is scope for the 
exercise of the highest degree of scientific thought. The business 
world is not chaos, but a cosmos to be progressively discovered in 
closer detail, like the world of matter and motion and the world of 
animal life. There is much in it to be explained, much to be 
changed ; and change can be wisely introduced only by those who 
know deeply the system with which they are dealing. Its problems 
and its close living contact with all of us render it of absorbing and 
abiding interest. 

This feature of the business world as an intricate and ordered 
system which is to be explained, and can be modified in certain 
ways, may easily escape the notice of those whose insight has not 
been nursed and guided. The danger besets each of us of living 
through life as an ant might live at the base of a statue; never 
realising the surroundings of its immediate environment and never 
comprehending the whole : or living as the crank in a locomotive ; 



157 



UNIVERSITIES AND BUSINESS LIFE. 



playing our part without knowing really what we do and why we 
do it. Again, the undisciplined thinker may be for ever baffled 
and ineffective because the capacity to separate the essential from 
the non-essential, and to grasp mutual relationships in their 
degrees of influence, has not been systematically cultivated in 
him. The man of genius, it is true, is beyond all law, and rises 
triumphant over the disabilities which crush the lesser men. But 
we are not all geniuses; and it is folly to deny that, even being 
geniuses, we may gain from having imparted to us the life's work 
of great thinkers and from having some of the chaff separated for 
us from the wheat. It is deplorable waste for each new thinker to 
begin the work of explanation anew, instead of taking up the task 
where others laid it down. 

Let us pass now to somewhat closer detail. Among the needs 
of business men we must distinguish (1) business instruments, (2) 
business methods or technique, and (3) "business science." Business 
instruments are modern languages, bookkeeping, shorthand, and so 
forth. Many can be dispensed with by the head of a firm, others 
may be essential for certain business pursuits. The impression 
has long prevailed in this country that the kernel of higher 
commercial education is instruction in languages. This is both 
true and false, and perhaps more false than true. As Professor 
Ashley has wittily said, a business man is none the better off' 
because he can make bad bargains in three languages instead of in 
one. Yet the importance of learning modern languages is not 
properly realised in England ; and certainly it is more important 
for the head of a shipping house, engaging in transactions with the 
Continent, to know German than, say, for a London dentist. 
Other things being equal, it is much better for a person designed 
for a mercantile avocation to learn German than to learn Greek. 
This is so widely accepted a doctrine that I need not pause to 
emphasise it ; but the other aspect of the question does not need 
emphasis. Most decidedly, modern languages are not the kernel 
of a higher commercial curriculum. They are to the business man 
much as his instruments are to the surgeon. It is true that the 
mind develops in learning them, particularly if they are well taught ; 
but the kernel of a true University commercial education must 
be the study of business activities as they develop and are 
inter-related — "business science," as we have termed it above. 
Modern languages, certainly, may be a branch of study suitable for 
a University, but so far as they are suitable they are not studied in 
the way in which the business man would approach them. In 
short, as University subjects they have ceased to be instruments 
and have become "subjects" — that is, groups of facts which are 
scientifically examined and explained. More than once I have 



15S 



UNIVERSITIES AND BUSINESS LIFE. 




heard a business man, whose son has chosen to study modern 
languages in the University because he proposes to enter the ranks 
of commerce, complain that the instruction given in modern 
languages in the Universities is "unpractical." It is all philology 
and alt-deutsch and tongues unknown to-day in mercantile offices. 
The assertion is true, but no case of " old-fogeyism " is made out 
against the Universities. Modern languages must be approached 
in the critical and inquiring state of mind, and be examined at the 
roots and in their affinities, if they are to constitute subjects in a 
University's field for investigation. But my meaning must not be 
mistaken. Instruction of quite another character, that would meet 
with the approval of the most practical of our business leaders, 
may be quite properly given in a University on the ground of 
convenience. And a University has a right to insist on a practical 
knowledge of certain modern languages in those of its aluimii who 
are pursuing a '' subject" for the adequate pursuit of which those 
languages are essential, or highly desirable, instruments. But as 
instruments they are not " subjects." A surgeon's knife is a different 
thing to the surgeon and to the maker of surgical instruments. 
To the former it is a means ; to the latter it is the end. 

The expression "pursuit of a subject" has been used above, and 
no expression conveys better the University attitude. A "subject" 
is in the University to be pursued : traced in all its windings, tracked 
to its furthest lairs, shadowed and dogged till its ways are fully 
understood. Need it be said, then, that the chief "subject" of 
higher commercial education is business? 

Just as instruction in business instruments has been confounded 
with the "subject" of higher commercial education, so has 
instruction in business technique been confounded with it, and 
perhaps in a higher degree. The business colleges, at which E. L. 
Stevenson and Lloyd Osbourne poked fun in so telling a fashion, 
fell into this deplorable mistake. 

The Commercial College was a fine, roomy establishment, pleasantly situate 
among woods. The air was healthy, the food excellent, the premium high, 
"electric wires connected it (to use the words of the prospectus) with the various 
world centres." The reading-room was well supplied with " commercial organs." 
The talk was that of Wall Street; and the pupils (from fifty to a hundred 
lads) were principally engaged in rooking, or trying to rook, one another for 
nominal sums in what was called " college paper." We had class hours, indeed, 
in the morning, when we studied German, French, bookkeeping, and the like 
goodly matters. But the bulk of our day and the gist of our education centred 
in the Exchange, where we were taught to gamble in produce and securities. 
Since not one of the participants possessed a bushel of wheat or a dollar's worth 
of stock, legitimate business was, of course, impossible from the beginning. 
It was cold-drawn gambling, without colour or disguise. Just that which is the 
impediment and destruction of all genuine commercial enterprise, just that we 
were taught with every luxury of stage effect. Our simulacrum of a market was 
ruled by the real markets outside, so that we might experience the course and 



159 



UNIVERSITIES AND BUSINESS LIFE. 



vicissitudes of prices. We must keep books, and our ledgers were overhauled at 
the month's end by the principal or his assistants. To add a spice of 
verisimilitude, "college paper" (like poker chips) had an actual marketable 
value. It was bought for each pupil by anxious parents and guardians at the 
rate of one cent for the dollar. The same pupil, when his education was 
complete, re-sold at the same figure so much as was left him to the college ; 
and even in the midst of his curriciilum a successful operator would sometimes 
realise a proportion of his holding, and stand a supper on the sly in the 
neighbouring hamlet. 

A ridiculous travesty, you may say; but, indeed, there are still 
educational institutions to-day where youths are sent to acquire a 
mastery of business by sitting on high stools, posting ledgers, 
writing shorthand, practising caligraphy and typewriting, and 
contemplating letter presses and paste pots until they become 
living typewriters and the soul is starved out of them and their 
intelligence is almost irreparably impaired. To the conclusion of 
the authors of "The Wrecker" we will all utter a fervent "amen" : 
"If there was ever a worse education, it must have been in that 
academy where Oliver met Charlie Bates." 

To confound technique with "business science" is much the 
same as to suppose that a gardener's methods constitute botany. 
But it is terribly easy to mix up the ways of performing operations 
with the ultimate determinants of those operations. One might be 
thoroughly acquainted with the working of a bill broker's office, 
with methods of drawing and accepting bills, and the action to be 
taken when these or those exchanges rose or fell, and yet be wholly 
ignorant of the business of a bill broker as it really is. It ought 
not to be true, but unfortunately it is, that Lord Goschen's book 
on the Foreign Exchanges would be a revelation or ancient Greek 
to many a clerk in a bill broker's office. In business technique 
there are answers to the question "How;" but in "business 
science" alone are there answers to the question "Why." 

Let us now examine more closely the curriculum of the 
University education for business which seems to commend itself 
most. Any education which makes a man think is better than a 
commercial education which does not, except in the case of those 
whose ideal is to be mere finished and very finite mechanical 
clerks; but there is no reason why a man should not be trained to 
think on "commercial subjects." It should be evident from the 
foregoing argument that the majority of those intended for business 
would do well to make a close acquaintance, after leaving school, 
with the systematised branches of knowledge bearing on their 
intended occupations. The courses of instruction in a School of 
Commerce, then, or let us say now a School of Commerce and 
Public Administration, since business and public administration 
are closely allied, would have to be various in character to suit the 



160 



UNIVERSITIES AND BUSINESS LIFE. 



intended occupations of the students; for the business man may 
be a banker, accountant, actuary, broker, jobber, or commission 
agent, a principal or manager, a manufacturer in one of many 
industries, a shopkeeper or shipper, a Member of Parhament, Town 
Councillor, Town Clerk, or clerk in the Civil Service, or a person 
employed in a gas works, or on a railway, tramway, or canal — to 
give but a few examples. It would be well, therefore, to distinguish 
the general subjects suitable for most students from the special 
subjects suitable for certain classes of students, taking the width 
of application of a subject as the ground of distinction, which, 
needless to say, must be relative. Among the general subjects are 
Political Economy ; Political Science and Philosophy ; Political, 
Commercial, and Industrial Geography; Economic and PoHtical 
History ; Commercial, Industrial, Constitutional, and International 
Law; Statistics, some branches of Mathematics, and perhaps some 
Social Philosophy and Ethics. There are many special subjects 
which may be considered to be specialised branches of the general 
subjects; for instance. Public Administration, Public Finance, 
Accountancy, Demography; the history, theory, and present 
organisation of Banking, Currency, International Trade, Transport, 
Insurance ; the history of special industries, the geography of their 
markets, and the sources of their raw material; the history and 
administration of the Poor Law. Of the special subjects, some 
are of importance chiefly for a particular district, and the courses 
of instruction in the School of Commerce would naturally adapt 
themselves to the needs of the district. In Lancashire, for example, 
lectures on Industrial Organisation might have special reference to 
the cotton industry, and some lectures on geography might deal 
particularly with the sources of raw cotton and the markets for 
cotton yarns and fabrics. This would not mean preparing students 
for one business only, since a business to be understood must be 
compared with others ; different businesses, moreover, are alike as 
well as unlike, and the methods of study applicable to one are 
applicable to all. To these chief subjects must be added instruction 
in the use of modern languages, since they are of such enormous 
value in so many businesses. 

Some doubt exists as to whether some of the special subjects 
should be taught in a University on the ground of their technical 
character; but while they are technical in adding to business 
facility, they are, at the same time, suitable for academic study in 
that they aim at increasing the understanding of business conditions 
and methods. And by so doing they prevent business methods 
from becoming stereotyped and assist their development. Special 
commercial subjects, when properly treated, are as academic in 
character as large portions of the curricula in the faculties of 



161 



UNIVERSITIES AND BUSINESS LIFE. 



Medicine and Law. And higher commercial education gains 
greatly from being organised as a faculty of a University, for it is 
thereby preserved from the danger of becoming mechanical, and it 
can be combined ia various degrees with Arts and Sciences to suit 
the needs of different classes of students. Moreover, the wasteful 
overlapping which might easily result from commercial education 
being organised in separate institutions is thereby rendered 
impossible. In its capacity of a department of a University a 
Faculty of Commerce would also have in view the importance 
of contributing by researches of its teachers and graduates to 
economic knowledge. 

The reader, doubtless, may not be satisfied upon the point of 
business technique, and he may be led into wrong conceptions of 
the view intended to be advanced here if nothing further is said. 
My fundamental dictum is that the student must be trained 
primarily to understand the business world. If he understand, 
and ever had it in him to be a man of affairs, he will be efficient. 
If his calibre is above the ordinary he will be path-breaking and 
finished in his designs. But technique also falls within the bounds 
of business facts to be explained. This cannot be denied; yet the 
distinction must not be missed between learning technique by 
going through it a^ain and again and pursuing technique as a 
subject. In a general way the study of technique may be 
undertaken in academic quarters, but only in a general way. 
Changes in technique are so frequent that detailed instruction in 
the school is likely to be obsolete. In detail it can only be learnt 
satisfactorily in actual business, and the man with the trained 
mind will not be slow in acquiring it. Moreover, if the student's 
mind is trained to criticise, he will tend to use technical methods 
properly and not to submit himself unquestioningly to them. 

The provision of any detailed lecturing upon technique seems to 
depend upon the possibility of including practical men among the 
staff of the Faculty of Commerce or the institution which exists for 
higher commercial education. Upon this question there is still 
much doubt. There is no doubt that the man of affairs whose 
powers of economic analysis have been cultivated and who has the 
capacity to impart knowledge would be invaluable; but it is argued 
on the one hand that men who can devote time to teaching and 
care to teach are infrequently met with, and on the other hand that 
the practical man whose function in business is not of a leading 
character may do as much harm as good by giving an undue 
prominence in his instruction to his own class of work, which is at 
best of the second order of importance. If business technique is to 
be dwelt upon it is highly desirable that it should be shown in 
relation to the wide sweep of business policy. I am inclined to 

_ 



162 



UNIVERSITIES AND BUSINESS LIFE. 



think that some of the hesitancy upon this question of the place of 
the man of affairs in the teaching ranks of tlie Faculty of Commerce 
is due to the idea that the choice lies between the trained theorist 
and the man of affairs. If this were so, there would to my mind 
be no doubt as to the direction which our choice should take. 
But no such alternatives are presented in educational affairs on the 
University level. The question is whether the teaching of theorists 
should be supplemented by that of practical men of leading positions, 
if it be possible. I incline strongly to the view that the man of 
affairs in such a connection is of unique value. In special lines he 
can give facts to the student which the theorist cannot give; and 
a student must gain enormously from hearing upon a particular 
topic the theorist on the one side and the business man on the other 
side. The arrangements now being tried in the University of 
Manchester, in respect of the subjects of Banking and Currency 
and Kailway Transport, are highly interesting and promise to prove 
ideal. In each case the work is divided between leading men in 
the business world and economic specialists. The courses in 
Banking and Currency may be described in more detail here by 
way of example : — 

FIRST YEAR. 

Michaelmas Term. — Lectures on Currency and Exchange by a 
professional economist. 

Lent Term. — Lectures on the Principles and Practice of Banking 
by a bank manager. 

Easter Term. — Lectures on Parliamentary Eeports and Acts 
relative to (1) the Currency, (2) the Banking System of the United 
Kingdom, by a professional economist. 

SECOND YEAR. 

Michaelmas Term. — Lectures on the Banks and Banking System 
of the United Kingdom by a bank manager. 

Lent Term. — Lectures on Foreign and Colonial Banks by a 
professional economist. 

Easter Term. — A discussion and inquiry class conducted by a 
professional economist to consider points of special importance and 
difficulty in Currency and Banking. 

Thus the theorist's teaching is received in a realistic setting of 
facts, description of modern tendencies, problems of policy, and 
analysis directed from the standpoint of one whose main interest 
is in action ; while, on the other hand, the guidance offered by the 
successful man to the young aspirants is received by minds 
rendered critical through the examination of fundamental relations 
in respect of the media of exchange and credit. The teaching of 
the business man, which must usually be less coherent, if in another 



163 



UNIVEESITIES AND BUSINESS LIFE. 



sense fuller and more realistic, than that of the economist, is 
projected, so to spfeak, on to a systematised scheme of relationships, 
provisionally adopted, by which it is held in the right perspective 
and proper connectedness with other things. Finally comes the 
investigating and questioning in the seminar, where originative 
capacity is more directly stimulated. Shortly, I believe in the 
value of the business man as a lecturer in such an arrangement, if 
the right man can be secured, because he gives a realistic touch 
to the instruction — he makes the subject matter live — because he 
gives the needed prominence to seemingly small matters that the 
theorist tends to overlook ; because contact with his personality 
will evoke in the critical student the qualities by which leadership 
has been secured ; because, like flint and steel, the theorist and 
man of affairs by their contact create sparks which illuminate their 
common subject. 

The question remains. Do business men believe in theorists? 
I imagine that on the whole they do, though too many of us are so 
prone to misunderstand one another that it is possible for theorist 
and man of affairs to arrive at a deadlock of equally untenable 
views. But the sensible academic person knows that mines of 
valuable and well-pondered economic conclusions are stored in an 
Andrew Carnegie, an Arthur Chamberlain, and lesser men, who 
have succeeded because they have periodically reviewed their work 
critically in a condition of temporary detachment from it ; and the 
sensible business man knows that the chances are that a capable 
theorist who has devoted his life to speculating upon the workings 
of the ultimate forces in the business world knows more of its 
pro founder influences than does the ordinary business man himself. 
To make history is not to write it or understand it ; an accomplished 
military historian knows more and less of war than a Julius Caesar 
or a Napoleon. 

The difficulty of procuring the assistance in lecturing of the 
successful merchant or manufacturer is at present great. He is 
busy. His interests are not commonly in education, though he 
would like his clerks to be more efficient instruments, and the 
money which the Universities can offer is no inducement, since he 
is probably wealthy — at any rate in comparison with the University 
professor or lecturer. Indeed, if he be interested in education, he 
may actually be lending financial support to the institution which 
asks also his services as an instructor. Yet there are men to-day, 
happily, who are glad to be associated with an institution which 
exists not for money-making but for the encouragement of all true 
learning, and regard it as a distinction to be invited to join the 
staff of such an institution and devote to it a small portion of 
their time. There are those who find a delight in withdrawing 



164 



UNIVERSITIES AND BUSINESS LIFE. 



periodically for a short time from their businesses, viewing in a cool 
hour the business world as critics, and exchanging ideas with 
professed economists. Successful doctors and lawyers are emulous 
to retain a connection with the University where the young doctors 
and lawyers are trained and researches are conducted in subjects 
bearing upon their practical pursuits. No healthier spirit animates 
any section of the community than that which keeps so many 
doctors in continuous touch with higher education. One must be 
hopeful of the society in which it is possible to see frequently the 
carriage of a leading physician drawing up at the door of the 
University where he delivers his lectures, which to him hold such 
priority among his duties that patients must be refused rather than 
the lecturing be neglected. 

Birmingham has tried the experiment of arranging for occasional 
lectures from men of affairs, and the Professor of Accounting at 
Birmingham practises as an accountant also, I believe. But the 
University of Manchester and certain institutions of University 
rank in the United States — in particular the Wharton School of 
Finance (a department of the University of Pennsylvania), the 
University of Chicago, and the Amos Tuck School of Administration 
and Finance recently founded in Dartmouth College — have gone 
much further in the way of providing systematic lecturing by 
business men than any other institutions."- At Chicago the 
following men of affairs figure upon the staff', or did quite recently, 
and others are to be enrolled : — 

Franklin H. Head — Iron Industry. 

H. F. J. Porter, of the Bethany Steel Company — Steel. 

James H. Eckels, ex-Comptroller of the United States 

Treasury — Banking. 
E. H. Abbot, of Boston — Eailroad Finance. 
George F. Stone, Secretary of the Chicago Board of Trade — 

Boards of Trade. 
Paul Morton — Railroad Organisation. 
Louis Jackson, of the St. Paul Railroad — Railway and Industrial 

Development. 
James Makin — Place of Advertising in Business. 
A. F. Deans, of the Springfield Insurance Company — Insurance. 

In the prospectus of the Amos Tuck School for 1900-1, in 
addition to twelve professional instructors, we find the following 
list of "non-resident " lecturers for the year 1900-1901. 

* An excellent account of the present position in the United States of 
Higher Commercial Education will be found in Mr. Hartog's report (Vol. II., 
Special Reports, Board of Education, 1902), to which I am greatly indebted 
for information. 



165 



UNIVERSITIES AND BUSINESS LIFE. 



John Ordronaux, M.D., LL.D., New York — Lecturer on 

Investments. 
Thomas Lyman Greene, Manager of the Audit Company of 

New York — Lecturer on the Principles of Eailroad and 

Industrial Accounting as applied to Financial and Operating 

Administration. 
Joseph Arend De Boer, A.M., Actuary of the National Life 

Insurance Company, Montpelier, Vt. — Lecturer on the 

Theory and Practice of Life Insurance. 
Marshall Putnam Thompson, A.B., Boston, Mass. — Lecturer 

on the Legal Conditions of International Trade. 
James Shirley Eaton, A.M., Statistician of the Lehigh Valley 

Eailroad Company, New York — Lecturer on the Theory and 

Practice of Railroad Statistics. 

In the University of Manchester the Secretary of the Chamber 
of Commerce lectures upon the Cotton Industry — the course at 
present offered is a short one of four lectures only — and the 
Manager of one of the large Manchester Banks gives in the two 
years' course upon Currency and Banking twenty lectures. In 
the two years' -course on Eailway Economics, lectures covering 
almost two terms are to be delivered by men playing a leading 
part in the railway world, and the course in Accounting is under 
the charge of a practicing accountant. So far the plan of mixing 
theory and practice has been pursued, and there seems little doubt 
but that the system will be extended as the Faculty of Commerce 
grows and as opportunities occur. In the University of Manchester, 
we should add, this teaching is combined with the work of three 
members of the staff devoting the whole of their time to economics, 
economic history and economic geography, lectures on commercial 
law from one of the professors of law of the University, and 
teaching in languages, history, and science. 

The preceding passages were penned before the writer's attention 
had been called to some important utterances by Sir Oliver Lodge 
(Vice-Chancellor of the Birmingham University) made at Liverpool 
on October 13th, 1901. They bear so strikingly upon the question 
that has just been under discussion that their quotation here cannot 
fail to prove illuminating : — 

If we are to raise the general level of commercial training, and make 
it worthy of the greatness of the part which commerce plays, and always has 
played, in the history of the world, we shall have to take a medical school as 
our pattern. One man cannot do it ; a whole faculty is necessary, and the 
greater nmnber of that faculty will, I expect, be men not holding endowed 
chairs, nor able to spare much time for teaching, but men really and actively 
engaged in the work itself — men of ability, leaders in business, v/ho, like the 
prominent doctors in a city, may be willing to come down for an hour a day, 
or a few hours a week, and give to students the benefit of their great and 



166 



UNIVERSITIES AND BUSINESS LIFE. 



always-growing experience. I do not say that it will be an easy matter to find 
men of business able and willing to do this, but I see no other way of getting it 
done that is likely to be half so good. I see no other way of dealing with the 
multifarious details and the immense variety of business transactions in such a 
place as this ; and even now I feel that in this city we could put our finger on 
men who are competent to teach, and who might be willing to teach, and to 
fill up the outlines and fundamental principles laid down by a few endowed 
professors, from a sense of public spirit and a feeling of duty which they owe 
to the coming generation and to the welfare of the country at large. 

The views expressed by Sir Oliver Lodge, it is but fair to add, 
are not fully shared by Sir Thomas Barclay, who has recently 
reported upon Commercial Education and American Prosperity for 
the Mosely Commission. Sir Thomas Barclay wrote: — 

It has been assumed that commerce is a profession like the law or medicine, 
as if there were a body of principles applicable to commerce, and a mass 
of experimental knowledge based on them which can be classed and taught in 
the same way as different branches of legal and medical science. 

While it is true that the analogy between medicine and commerce 
may be pushed too far, it seems to me close enough, nevertheless, 
to afford us a satisfactory starting point. If Sir Thomas Barclay, 
however, does not agree wholly with the lines of Sir Oliver Lodge's 
recommendation he admits that more than instruction in routine 
must be provided — "an education which may be extremely useful 
for the creation of unambitious, hard-working, painstaking employes 
may not favour the training of the men by whom the ultimate 
national prosperity can best be promoted." 

Although it may be true to say that the average American 
business man approves chiefly, as a preparation for business, the 
style of education in routine which is given at "Packard's College" 
in New York, yet in the United States commercial education of the 
University type is more extensively offered and more widely 
experienced than in any other country. Many of the Universities 
provide courses preparatory to business, and all of them may be 
said, in the words of the prospectus of such courses at Harvard, 
to be "designed more particularly to aid in the understanding of 
the problems likely to be met in business life." These University 
Commercial Courses are attended by very large numbers of students, 
and the departments devoted to them are in consequence lavishly 
equipped. We need only mention the twelve teachers of economics 
at Harvard, the twenty-one (including the Provost) on the staif of 
the Wharton School of Finance (of whom, however, but a little more 
than half teach economics), the eighteen at the Amos Tuck School 
(of whom some teach languages, law, and history), and the nine 
instructors in economics at Wisconsin. Such being the staffs in 
" business sciences," it is small wonder that much specialised work 
in economics is to-day being conducted in the United States, some 
of it as post-graduate work by the students. 



167 



UNIVERSITIES AND BUSINESS LIFE. 



The work of the Universities in America in preparing 
specifically for business has unquestionably been stimulated 
enormously by the well-defined tendency on the part of business 
houses to attract graduates. Upon this Mr. Blair, in his report to 
the Department of Agriculture and Technical Instruction for 
Ireland, has dwelt at length, and his report deals not only with 
graduates in technological and applied sciences but also to those 
trained in higher schools of commerce. " The sentiment in favour 
of college-bred men," he says, *'is common but not universal." 
" When," said Mr. Loree, the President of the Baltimore and Ohio 
Kailway Company, in reply to Mr. Blair's inquiries, " a college 
man has mastered the ordinary business practice, his superior 
intellectual training will soon tell in a readier grasp, broader view, 
and greater general capacity, and he will rapidly outstrip the other, 
who started earlier but with a limited mental equipment." This 
response may be taken as typical of the most favourable replies 
received by Mr. Blair. It corresponds closely with the utterances 
of a leader, in the same business as Mr. Loree, in England. Sir 
George S. Gibb, General Manager of the North-Eastern Eailway, 
wrote to Professor Marshall in reference to the new departure in 
favour of more specialised work in Economics at Cambridge : — 

There is a growing desire, on the one hand, that young men who enter 
business with the hope of reaching the higher posts of management shall come 
with faculties trained by thorough education and by studies of University 
rank. But this desire is balanced and seriously checked by a conviction, 
which seems to become more intense and more definite, that the courses of 
study at the Universities need considerable revision to render them suitable for 
students who enter public life. If the right kind of training is provided there 
will be an ample rush of students to take advantage of it, and employers will 
quickly apply their business instincts to the matter, and detect in the finished 
University product an item of value for business purposes. I have no 
hesitation in saying that if I were choosiug between two candidates for railway 
employment, of equal capacity, one of whom had gone through the ordinary 
curriculum and the other had taken his degree through some such curriculum as 
is suggested in the plea, I would give the preference to the latter. I should 
consider that he had obtained a mental training practically as good as the 
other for the needs of a business career, and, besides that, something more of 
special value for his individual work. 

The stream of highly-educated young men pouring into business 
in the United States is now considerable, and it is rapidly widening 
and growing in volume. The same feature is noticeable in German 
social life. For years Germany has led in utilising University 
training in the technical industries, such as the chemical industries 
and metallurgy. To this Dr. Eose has attributed the pre-eminence 
of Germans in the chemical industries. And now Germany has 
applied itself to providing for its business men generally something 
analagous to that education which her scientific experts have so 
long enjoyed, and with such magnificent results. In Professor 



168 



UNIVEESITIES AND BUSINESS LIFE. 



Sadler's report on higher commercial education on the Continent 
an account is given of the Handelshochschule at Leipzig. This 
may be taken as the type of what the best higher commercial 
education is now in Germany. Already four schools like that of 
Leipzig have been founded — the other three are located at Aachen, 
Frankfort, and Cologne. They are of University rank, and rightly 
termed "Commercial Universities." The regular students at 
Leipzig number over 300, and those at Cologne nearly 200, but the 
School of Commerce in connection with the Royal Technical High 
School at Aachen is on a much smaller scale. An idea of the range 
of work may be gathered from the fact that there are about fifty 
teachers at Leipzig and nearly forty at Cologne. Among the 
teachers, as in America and now in England, men of affairs figure. 
These schools may be still only experiments, but I make bold to 
prophesy for them a prodigious success. Already the numbers 
of their students have grown rapidly from year to year. 

For reasons which cannot be fully entered into here, the 
Higher School of Commerce in Germa.ny is in no case a department 
of a University. In Leipzig the University teachers are used, but 
the school is an independent institution. At Cologne there is now 
no University, but the Handelshochschule draws upon the staff of 
the University of Bonn, which lies at no considerable distance 
from Cologne. But the English and American system of the 
Faculty of Commerce (whether it possess that name or not) within 
the University is, I feel confident, the more promising. The 
students of the various departments gain from associating together, 
and the man preparing for business is straightway enabled to 
share in the best of University tradition, which is partly a legacy 
of past years. He may share in the worst, but in a healthy 
University there should be little worst. And the University 
gains from its enlarged touch with the practical which is afforded 
by the infusion of cadets for business and business men to aid in 
the teaching and organising. The higher commercial education 
is guarded against becoming "unpractical" by hastily assuming 
too practical a form. Moreover, a greater diversity of education to 
suit the needs of students is rendered possible. Technology, 
sciences, mathematics, languages, and law are probably there 
already to be shared in by those who have a special need of them. 
The future head of a dye-works may learn his "dyeing" and 
"commerce" under the same roof and study both for his degree. 

There are numerous matters connected with the play of 
mutual influences between the Universities and their surrounding 
communities to which a reference must be made. There is no 
greater mistake than to form for oneself a complete detailed idea 
of a University apart from its environment and claim that the 



169 



UNIVERSITIES AND BUSINESS LIFE. 



whole adaptation shall be on the side of the environment. The 
Cambridge ideal cannot be in all respects the ideal of Manchester 
or Liverpool. If this be realised it will be clearly seen that not 
only is Cambridge greater than Birmingham, say, but also 
Birmingham is greater than Cambridge. Cambridge may effect 
what Birmingham cannot; but Birmingham, by virtue of the 
vigorous industrial and commercial life around it, can effect what 
Cambridge cannot. "What is done at Oxford" or "what is done 
at Cambridge " will not settle a Manchester problem : the provincial 
University must find out for itself how it can do the most good 
University work, and University work must not mean to do exactly 
what is done at Oxford or Cambridge. Not a word of this is 
intended as a disparagement in the smallest degree of our two 
oldest, and still on the whole greatest. Universities. The Faculty 
of Commerce in the big city would do wisely, in the writer's 
opinion, in offering its instruction at such times and under such 
conditions that those giving the whole of their time, those sharing 
their time between business and training, and those working at 
business the normal working hours, could profit by it, if only in a 
small degree, as is done at the London School of Economics and 
in the Faculty of Commerce of the Manchester University. The 
provision of instruction in the evening enables those who cannot 
devote the whole of their time for three years to a University 
training to complete their courses after entering business; and 
after all, roughly speaking, business is the practical course of 
which the lectures give the theory. It also enables others who 
have already entered business to work for a degree in Commerce ; 
but it is desirable that, whenever possible, candidates for a degree 
should begin their work by giving the whole of their time. Further, 
many who are not prepared to undertake the full course requisite 
for the degree would attend in the evenings, or at other times, 
such lectures as had a bearing upon their business pursuits or 
social and public interests, and profit from so doing. Moreover, a 
community is not convinced as a whole of the value of education 
in a moment, and the provincial Faculty of Commerce must do the 
best that it can, in view of existing conditions, to do the most that 
it can. 

Throughout this paper I have emphasised again and again the 
importance, in the matter of trainings for industry and commerce, 
of action and reaction between the University and those who can 
speak for industry and commerce. This action and reaction is of 
very special moment in the case of Universities established in great 
cities, and in their case it can and will take place in a higher degree 
than is possible in respect of Oxford, Cambridge, or St. Andrews. 
Thp. University which is in a great city, in addition to devoting 



170 



UNIVERSITIES AND BUSINESS LIFE. 



itself to the " humanities " of ancient recognition, must prepare by 
its speciaHsed teaching for the varied hfe around it. It is not for 
the University in its inevitable remoteness from active worldly 
pursuits to prepare for its environing community a curriculum of 
higher commercial education as a hard and fast scheme to be taken 
or rejected but not modified ; and it is not for the community to 
decide of itself what higher education for business should be, as 
Sir Thomas Barclay has reminded us. Educationalists and men 
of affairs in conjunction will find the right curriculum between them, 
if only each party trust the other in its own particular domain. 
Such a University need not fear losing its dignity by responding 
to the calls made upon it. There is no reason why those responsible 
in the great Co-operative businesses should not ask from such a 
University a training for Co-operators — some modification, it may be, 
in the special degree courses to suit their particular requirements. 
There could be no better sign of a healthy social purpose ; and in a 
conference of Co-operators and representatives of the Faculty of 
Commerce the right scheme would no doubt be evolved both in 
respect of curriculum and of the teaching to be provided. Given 
the high purpose, mutual trust and respect is the sole condition of 
success being achieved. It has been with these ideas in mind that 
advisory committees have sometimes been created in connection 
with the institutions or departments undertaking higher commercial 
education. 

The "Faculty of Commerce" we may confidently foretell will 
not stop at "Commerce." Already, as a rule, it is not confining 
itself to commerce. The whole wide sweep of business, public, 
and social life is its domain. In this age of social problems, as 
well as of business problems, there is need for preparations leading 
on to the earnest pursuit of solutions of the former as well as of 
the latter. If added force be given to that side of our education 
which looks chiefly to the tangled facts of our present social life, 
in its infinite variety and vast possibilities, we may hope in the 
future for wider interests, a more far-reaching recognition of social 
obligations and responsibilities, and wiser action, which must 
eventually realise the possibilities of a healthy, cultured, broad, 
and efficient life for all. 

There remains the question of finance. With this we cannot 
deal here ; but, if higher education in this country is to do all that 
there is a prospect of its undertaking with beneficial results, more 
generous support must be accorded from public funds, for, despite 
the splendid munificence of private donors, the Universities are 
cramped to-day for lack of means, and unable to undertake with 
adequate power, if at all, much work for lack of the performance 
of which our social life must in some degree languish. 



171 



Recent African Developments. 



BY J. HOWAED KEED, 
Honorary Secretary Manchester Geographical Society. 



INTRODUCTORY. 

IN the nineteenth century the White has made a man of the 
Black ; in the twentieth century Europe will make a world 
out of Central Africa." So wrote Victor Hugo twenty-five 
years ago. The great French writer when making this 
prophetic statement could scarcely have realised that events would 
have moved so rapidly as they have done, and that such marvellous 
progress as has taken place could possibly have been accomplished 
within the first four years of the new century. 

It is quite impossible in the paragraphs of a necessarily 
restricted article to do anything like justice to so extensive a subject 
as that under review. A volume as large as that of which these 
particular pages form only a small part would certainly be required 
if so wide and important a matter were to be adequately dealt 
with. 

In the following pages, therefore, the portions of the African 
continent which will receive attention are those which are either 
included within the boundaries of British Colonies, form portions 
of well recognised British Protectorates, or are under the direct 
influence of the British Government. It is not forgotten that 
important developments have taken, and are still taking, place in 
portions of Africa which are not British, but, although these are 
well worth consideration, lack of space prevents us from dealing 
with them here. 

In order that an adequate idea of recent progress in Africa may 
be presented it will be well to consider briefly the march of events 
which have made possible the very rapid development of recent 
years. 

Africa has been called "the last of the continents," and from 
the point of view of discovery and exploration of the larger kind 
this expression had some point a few years back. Eecent progress 
has, however, been so rapid that at the present time there is no 
more mystery about the facts of African geography than is still the 



172 



EECENT AFRICAN DEVELOPMENTS. 




case with portions of the Asiatic and American continents ; and, 
indeed, at the present rate of progress more detailed information 
regarding Africa will be available in a few years than is likely to be 
the case with some other portions of the world for a generation to 
come. 

The "Dark Continent" was the home of probably the earliest 
civilisation known upon earth. The power and influence of Egypt 
and of Carthage reached far and wide. Their vessels and the hardy 
sailors who manned them navigated the Eed and Mediterranean 
Seas, and carried the commercial influence of those nations 
wherever they went. They explored the coasts of Africa both east 
and west, and there is good reason to believe that they succeeded 
in circumnavigating the whole continent. Notwithstanding this 
early activity, the knowledge acquired was to all intents and 
purposes lost to the world when the nations mentioned waned and 
finally disappeared. 

The early centuries of the Christian era to some extent bade 
fair to re-establish the progressive character of Northern Africa, 
but the uprising of Saracenic influence and the Arab invasions 
swept away all that made for progress. 

During the middle ages all knowledge of Africa was practically 
confined to the Mediterranean seaboard, some portions of the Eed 
Sea coast, and to the Egyptian districts of the Nile Valley. 
Everything beyond this was mere conjecture, or was based upon 
the writings of Claudius Ptolemy, the Alexandrine geographer of 
the second century. 

THE STORY OF AFRICAN DISCOVERY. 

In the fifteenth century the Portuguese turned their attention 
to the African continent, and under the influence of Prince Henry 
the Navigator did much to extend the scanty knowledge which 
existed. Year by year their vessels crept further and further down 
the West Coast, until by dint of sheer persistence and perseverance 
they at last doubled the Cape of Good Hope and followed the East 
Coast northward to the ports of India. These voyages resulted in 
the coast of Africa being made known, and in the discovery of the 
Congo and Zambesi rivers, but beyond this left matters much as 
they were. 

The main object of the Portuguese had been to find a sea 
passage to India and the East, and, this being accomplished, Africa 
received little further attention. It is true that the Portuguese 
founded the colonies of Angola and Mosambique, but no great 
progress was made in either of those districts, and little or no 
intelligent exploring work was done in the interior. 



173 



KECENT AFRICAN DEVELOPMENTS. 



Later on the Dutch succeeded the Portuguese as world-wide 
navigators, but they in their turn paid no particular attention to 
Africa beyond the foundation of a small colony at the Cape, which 
was intended naerely as a victualling port for their vessels voyaging 
to and from India. 

The discovery of America also tended to divert attention from 
Africa, and the same results followed the discoveries in the 
Southern seas. American and West Indian developments, it is 
true, led to the West Coast of Africa being exploited for slaves to 
labour in the plantations of the New World; but beyond the fact 
that this brought about the establishment of settlements on the 
West Coast of Africa, which in some cases afterwards developed 
into colonies, nothing of a progressive character affected the "Dark 
Continent." 

This condition of things prevailed until the close of the 
eighteenth, or the beginning of the nineteenth, century, when 
Britain first began to turn her attention to Africa. The Dutch 
colony at the Cape passed into her hands, Natal was annexed, and 
some other small colonies on the West Coast became British. 

The nineteenth century, so far as Africa is concerned, has truly 
been called the era of discovery and exploration. At the beginning 
of the century, beyond the general outline of the continent, 
and some comparatively short distance inland in certain places, 
practically nothing was known of its geography. 

The Nile Valley in Egypt proper was fairly well known, but 
beyond the Nubian desert all was dark. South Africa was explored 
scarcely so far as the Orange Eiver, and even that area was only 
very partially known from the reports of Dutch farmers. The 
inland territories behind the various European colonies were 
absolutely unknown, except for short distances along the banks of 
the Gambia, Congo, and Zambesi rivers. The various streams 
entering the Gulf of Guinea through the Niger delta were known 
to some extent, but their connection with the Niger was quite 
unsuspected, although the great interior river just named had been 
heard of frOm native report and from ancient writings. 

THE WORK OF BRITISH EXPLORERS, 

, African exploration began in earnest with the advent of Mungo 
Park, although earlier travellers had with little success attacked its 
geographical problems. Park reached the Niger at Timbuctoo and 
followed it for a long distance, but ultimately lost his life in his 
attempt to trace it to the sea. Captain Tuckey and his expedition 
in 1816 attacked the Congo and tried to follow it inland and 
establish its connection with the Niger. This venture was most 



174 



BECENT AFRICAN DEVELOPMENTS. 



disastrously unsuccessful, the leader and most of his assistants 
losing their lives. Denham and Clapperton, and afterwards the 
brothers Lander, devoted themselves to the Niger problem, and one 
of the latter finally solved the mystery of the river's outlet. 

During the forties Livingstone commenced his wonderful series 
of explorations, which finally gave to the map of Africa the 
Zambesi Eiver practically from source to sea, with its feeders, 
Lake Nyasa and the Shire Eiver. The great inland river Lualaba 
with its lakes Bangweolo and Moero, and much detailed information 
with regard to Lake Tanganyika and of huge interior districts of 
Central Africa, were also the result of his devoted labours. 

Captains Burton and Speke gave us Lake Tanganyika, and the 
last named added Lake Victoria to the map, and in company with 
Captain Grant established its connection with the Nile, and followed 
that great river to Egypt and the sea. Sir Samuel Baker discovered 
Lake x\lbert, and by so doing added an important chapter to the 
history of Nile discovery. . 

In 1874 the late Sir Henry M. Stanley, having won his spurs three 
years before by finding Livingstone at Ujiji, on Lake Tanganyika, 
took up the work of exploration with a view of completing the 
discoveries of the great travellers just mentioned. So successful 
was he that during the three years he spent in Africa he circum- 
navigated Lake Victoria, completed a general survey of Lake 
Tanganyika, and discovered its outlet. Making his way westward 
he reached the Lualaba of Livingstone at Nyangwe, and, by following 
it through immense difficulties and untold dangers to the Atlantic, 
established its connection with the river of Tuckey, and earned for 
himself the title of the ''Columbus of the Congo." 

A dozen years later Stanley forced his way through the great 
Congo forests to the assistance of Emin Pasha, and during the 
prosecution of this work explored the regions lying between the 
Congo and the sources of the Nile, with the result that Lake Albert 
Edward, one of the lakes which supply the Nile's stream, and the 
snow-capped Euwenzori range of mountains were added to the map. 

THE EUROPEAN PARTITION OF AFRICA. 

The openin'g up of the continent of Africa by the various 
travellers mentioned was followed by its partition among the 
various European Powers. An International Conference was held 
in Brussels in 1876, while Stanley was still lost to sight in Central 
Africa. His great discovery of the course of the Congo was made 
known to the world in the following year, and the establishment 
of the Congo Free State (now virtually a Belgian colony) was 
accomplished very shortly after. 



175 



BECENT AFRICAN DEVELOPMENTS. 



Germany, under Prince Bismarck, had for some time, so to speak, 
been on the look out for over-sea colonies, and in due course laid 
claims to no fewer than three spheres of influence in Africa, first 
hoisting her flag at Angra Pequena in 1884, and afterwards in the 
Cameroons district on the West Coast, and on the mainland on the 
East Coast opposite the island of Zanzibar, France also advanced 
claims for the extension of her protectorates ; even Portugal began 
to bestir herself, after a colonial sleep in Africa of some four hundred 
years, and the diplomatic struggle between the European Powers 
soon became quite exciting. 

Great Britain was practically forced to take part in the division 
of Africa in order that some of the districts within the "Dark 
Continent," which Englishmen had discovered and explored, should 
be reserved for the natural expansion of her own Empire and trade. 
Thus it was that Ehodesia, British Central Africa, Zanzibar, British 
East Africa, and Uganda were added to the Empire, and that our 
interests on the West Coast and in Nigeria were gradually 
extended and consolidated. 

The International Conference which was held at Berlin in 
1884-85 laid down the general principles upon which the partition 
of the previously unoccupied portions of the continent among the 
Powers was to be recognised. The main point of importance 
which was insisted upon was that effective occupation of African 
spheres was to be established by the nations whose claims were to 
be recognised as legitimate. This, of course, led to the sending of 
various expeditions under all flags into the interior of Africa, and 
to the establishment of Government stations or centres throughout 
enormous expanses of African territory of which little previously 
was known. The delimitation and rectification of frontier lines 
has been going on ever since, until at the present time very little 
of this on any large scale remains to be done. 

The Anti-Slavery Conference, which was held in Brussels in 
1889-90, carried international arrangements and agreements a stage 
further, and has had an effect which has practically made the 
slave raiding and slave trading of Livingstone's days well nigh, if 
not entirely, impossible. The General Act of this Conference, which 
was signed by all the Powers represented, laid upon each of the 
Governments the duty of suppressing slave raiding throughout 
the African territories for which they were severally responsible, 
and insisted that among the most effective means of accomplishing 
this work was "the construction of roads, and, in particular, of 
railways," and " the establishment of steamboats on the inland 
navigable waters and on the lakes, supported by fortified posts 
established on the banks." 



176 



KECENT AFRICAN DEVELOPMENTS. 



It can be well realised that the work of the Brussels Conference 
has had a great influence for good, and has had much to. do with 
the great progress of the last dozen years or so. Many agreements 
and arrangements have been discussed and concluded since the 
Brussels Anti-Slavery Act was formulated, and each of these has 
tended to peace in Europe and to progress in Africa. 

The rapid progressive strides made during the last few years 
are in many cases almost beyond belief, especially in those districts 
which have only within recent years become known to the world. 
Let us consider with necessary brevity some of the principal 
developments which have taken place, realising that after all it is 
only possible to touch the fringe of so vast a subject in an article 
of this character. 

eJgypt. 

Egypt, the most prosperous nation of ancient days, has passed 
through extraordinary experiences in modern times, having been 
brought to the brink of bankruptcy and ruin by bad government 
and worse rulers. The country has, however, shown a marvellous 
recuperative power under its recent administration, which has been 
at once both the w^onder and envy of the world. 

In 1879 the annual expenditure of Egypt had become two 
millions sterling per year more than the revenue, while the national 
debt had increased to 89^ millions, nearly thirtyfold what it had 
been thirteen years before. The financial difficulties of the country 
brought European interference and the dual control of Britain and 
France, while the Arabi rebellion brought further complications 
and led to the withdrawal of France, which left to England alone 
the task of working out Egypt's regeneration. 

The work of Lord Cromer in the Nile Valley was in its early 
days one which might well have suggested despair to a less capable 
man, and right through the twenty odd years he has laboured for 
Egypt his task has been one full of difiiculty. Under Lord Cromer's 
administration little short of miracles have been wrought. Each 
year the revenue has increased, while at the same time the taxation 
of the people has been lessened and the burden of debt reduced. 
Not only so, but the comfort and happiness of the people have been 
vastly improved. Justice is now administered in the Courts instead 
01 the injustice of old days, education has become a reality, the 
protection of property and person is secured, forced labour (corvee) 
has been abolished, postal facilities and savings bank arrangements 
have been introduced or improved, the courbash is a thing of the 
past, communications by road, railway, and by river have been 
extended, such oppressive imposts as the salt tax and navigation 
dues have been reduced or altogether abolished, the system of tax 



177 



RECENT AFRICAN DEVELOPMENTS. 



collecting has been established on a just basis, so that no one is 
now compelled to pay twice over, or oftener, as was once the 
case, and the taxes are paid at least as cheerfully as in other 
countries. 

The Soudan, which was lost to civilisation for more than a 
decade, has been recovered and now bids fair to make satisfactory 
progress and become a valuable asset of the country. The railway 
has been extended from Egypt across the desert to Khartoum itself, 
while steamers now regularly ply on the Nile to distant Gondokoro. 
Enormous areas of land have been brought within the range of 
successful cultivation by the construction of the great irrigation 
works at Assouan and Assiout, and by the improvement of the old 
barrage in the delta district. These works, which are the greatest 
things of the kind the world has yet seen, are already conferring 
inestimable blessings upon the people of the Nile Valley, are 
materially increasing the value of lands already fruitful, and are 
rescuing from the wastes large areas which have so far been quite 
sterile and useless. 

Thus has the well-known fertility of the Nile Valley been 
extended, and the already large value of its varied vegetable 
products been enormously increased. The country is, in short, 
healthier, richer, and more productive than at any time since the 
Pharaohs ; while its people, whose numbers have largely increased, 
are happier, more enlightened, more progressive, and in every 
sense better off than ever before. 

THE SOUDAN. 

Turning to the Soudan, the joint property of Great Britain and 
Egypt, we find progress is the order of the day. Khartoum has 
already been practically rebuilt. The Gordon College, which is 
destined to have a marked effect upon the conduct and ability of 
the ruling classes, has been founded, and is now well at work. 
The tribes, who for years had been in a state of unrest and 
constantly at strife, have settled down to the new and more 
comfortable condition of things, and are developing their natural 
commercial instincts. The population during the years of Mahdist 
rule was practically decimated, but under the settled and safe 
conditions which now prevail its numbers are showing distinpt 
signs of increase. 

The river Nile, as before stated, is now navigated by steamers 
right into the heart of Central Africa, the sudd having been cleared 
in the marshy districts of Fashoda. The animal and vegetable 
products of the interior are both rich and varied, and the commercial 
future is full of bright promise. 

___ 



178 



BECENT AFBICAN DEVELOPMENTS. 



One great and pressing need of the Soudan, in order that its 
commerce may be properly developed, is that of easier access to the 
sea. This is a need which, although appreciated for a generation, 
is only now within reach of realisation. The construction of a 
railway from the Nile in the neighbourhood of Berber to the Bed 
Sea at Suakin has been talked of for years, and was actually 
commenced on one occasion. This project will, within two or three 
years, become an accomplished fact. The survey for the line is 
already well in hand, and Lord Cromer has stated that he intends 
to do all he can to have the work pushed forward to early 
completion. Given the railway and a sufficiency of labour, the 
rich districts about the Blue Nile will become available for the 
cotton growing for which they are eminently suitable, while all 
other commercial developments will be materially assisted. 

BRITISH EAST AFBICA. 

British East Africa affords a splendid example of the rapid and 
vasb changes which are taking place in the once "Dark Continent." 
So recently as 1884 the first white traveller, in the person of the 
late Joseph Thomson, made his way through the previously rriuch 
dreaded country of Masailand from Mombasa to the north-east 
corner of Lake Victoria, and narrowly escaped with his life. In 
the following year Bishop Hannington passed through the same 
territory only to be murdered with nearly the whole of his followers 
on reaching the borders of Uganda. At that time, and for years 
afterwards, a journey from the East Coast to Lake Victoria occupied 
three or four months for its accomplishment ; to-day the same 
journey by means of the railway can be made in two and a half 
days. 

The general progress of the country is on a par with that which 
applies to the method and speed of travel. The savage tribes have 
become peaceful, and in many cases progressive, and are fast learning 
to appreciate the advantages which come to them with the advent 
of the British settler. All along the railway line settlements are 
being founded and industries are being developed. The settlement 
of Nairobi, situated about midway between Mombasa and Lake 
Victoria, is a wonderful example of what has been done in an 
incredibly short space of time. Here is founded a township 
and municipality forming a centre for a progressive agricultural 
community. 

As evidence of its go-ahead character it may be mentioned that 
the municipal authorities impose rates for policing, sanitation, 
and lighting, and we learn, while this is being written, that 
arrangements are now being made for the lighting of the town 
by electricity. Flourishing Agricultural and Horticultural Societies 



179 



RECENT AFRICAN DEVELOPMENTS. 



have been established, a Turf Club also exists, and a quarterly 
journal dealing with the proceedings of these and kindred societies 
is published. 

The v^ealth and variety of animal and vegetable commodities 
found in this country and the success which has already attended 
the introduction of British and European fruits and general garden 
produce is simply phenomenal. In this connection it may be 
mentioned that during the depression in agriculture in South 
Africa, due to the lack of Kafl&r labour, many scores of tons of 
potatoes grown in East Africa have been sent via the railway, 
and by steamship from Mombasa, to feed the people living at 
Johannesburg and the surrounding districts. 

Planters with capital are making their way to East Africa to 
embark in cotton growing and kindred occupations, and there is 
little doubt that the future of the country brims over with promise. 
Much land has already been taken up along the line of railway, 
and so great has become the demand for this that recently the 
price has been doubled for plots within ten miles of the line on 
either side. 

In addition to the railway, telegraphic communication is 
established, a well-organised mail service exists, and a penny postal 
system with England has been adopted. Speaking generally, the 
climate is healthy and suitable for the residence of Europeans 
(except' perhaps in some tropical districts near to the coast), and 
English children born in the country are healthy and robust. 

UGANDA. 

The story of the Uganda Protectorate is one of the most 
remarkable and romantic which even Africa can tell. Until 
Captain Speke visited the north end of Lake Victoria in the early 
sixties no knowledge of the country existed in Europe, and even 
its name had only been heard of very vaguely through Arab traders 
of Zanzibar. From the days of Speke till Stanley visited the 
district in 1875 the country was again a sealed book. Stanley, 
however, dropped the first seeds of civilisation and Christianity, 
which have since taken root, and are now bearing fruit in a most 
remarkable manner. 

The people are very much higher in intelligence than is generally 
the case with African tribes. They followed the intellectual side 
of the missionaries' teaching with great interest, even in the early 
days, and in recent years have developed religious zeal with great 
rapidity. To-day it may almost be said that the Waganda are a 
Christian people. Numerous churches have been built throughout 
the land, and these are well attended by native worshippers, most 
of whom are able to read the Scriptures in their own tongue. 



180 



KECENT AFRICAN DEVELOPMENTS. 



A native ministry has been established, and these men devote 
themselves with much earnestness and great intelligence to the 
spread of gospel teaching. Truly the missionaries have accomplished, 
and are still prosecuting, a wonderful work in Uganda. 

From the time of the death, in 1884, of King Mtesa, the friend 
of both Speke and Stanley, the country has passed through a 
chequered experience. Kingly oppression, revolution, and civil 
war more than once repeated, tore the country into factions and 
decimated the people ; but out of the chaos, under the guidance of 
such administrators as Sir F. Lugard, Sir Harry Johnston, and 
others, the present condition of peaceful progress has been evolved. 

Year by year the natives are raising themselves, or being raised, 
on to a higher social platform, and such progress naturally increases 
the commercial value of the country. Higher tastes cause a demand 
for outside commodities for their satisfaction, and this in turn brings 
about the development of the vast natural resources of the land. 

The products of Uganda are various and rich. Coffee grows 
wild, is much used by the natives, and is found to thrive well when 
cultivated. There are various kinds of vines and trees from which 
rubber can be extracted, and an unlimited quantity of this valuable 
commodity can be procured. Fibres of various kinds and of 
valuable character are indigenous to the country. Cotton grows 
wild, and, as the soil is specially suitable, there seems to be no 
reason why it should not be cultivated on a large scale. Wheat 
and other cereals also grow well, and may be produced to any 
extent which is found profitable. 

Iron is very plentiful in Uganda, and good china clay of great 
value is found. No doubt as the country becomes more developed 
other mineral commodities of importance will be forthcoming. 

Animal and bird life is very various and numerous, and 
consequently there is great wealth of all kinds of the animal 
products of commerce. Cattle and sheep of useful breeds are 
plentiful. A milking cow can be bought for from £2 to £3, and 
young cattle for 10s. or 12s. each. Sheep are sold at from 4s. to 
5s. each. Mutton of good quality fetches about 4d. per pound, and 
beef, equal to that of Europe, never costs more than 6d. per pound. 

The natives are very clever as smiths and ironworkers, are 
skilful as house builders, thatchers, basket and mat makers, potters, 
and specially so in the preparation of skins. Labour is cheap, and 
the worker is diligent and very quick to pick up any kind of work 
he may be set to do. 

The whole country is well provided with good roads, steamers 
of various sizes are employed on Lake Victoria, and by means of 
these and the Mombasa Eailway the country is linked with the 
outside world. Telegraphic connection with East Africa and 



181 



BECENT AFRICAN DEVELOPMENTS. 



Mombasa has been established, and the penny post between 
Uganda and England and most of the British Colonies has been 
adopted. 

Much might be written of this interesting and wonderful 
country, but sufficient has perhaps been said to indicate its 
progressive character, and to suggest the vast commercial 
possibilities of the not very distant future. 

BRITISH CENTRAL AFRICA. 

British Central Africa, which, as is well known, is situated on 
the western shore of Lake Nyasa and along the banks of the Shire 
River, is a well-established, progressive, and important British 
colony. Its early beginnings date back to some years before the 
partition of Africa among the Powers of Europe became a burning 
question. Missionaries had been labouring in the district from 
the days of Livingstone, and during the seventies a body of 
philanthropic gentlemen founded the i\.frican Lakes Company, 
their idea being to introduce civilisation among the peoples of 
Nyasaland by means of honest commercial effort, as well as by 
Christian teaching and example. Little was known by the public 
of the work going on until the European exploitation of Africa set 
in and Portugal attempted to absorb the territory which the British 
had occupied. 

Later on the district, for certain purposes, became recognised 
as falling within the territories of the British South Africa Chartered 
Company, and a substantial sum of money was paid by the 
Company towards the cost of its administration. Recently the 
colony has been transferred from the charge of the Foreign Office 
to that of the Colonial Office. A steady and quiet, but nevertheless 
useful and important, work of civilisation has been carried on 
in the colony by all its British residents, whether missionary, 
commercial, or official, the value of which to that portion of Africa 
can never be over-estimated. 

For years a persistent and often depressing struggle was carried 
on against certain Arab slave traders and raiders, whose influence 
for evil was very great. This traffic was at last put an end to by 
the military forces sent into the colony, aided by two small gunboats 
placed on Lake Nyasa, by the British Government, after the adoption 
of the General Act of the Brussels Anti-Slavery Conference. Since 
then the progress of the colony has been steady and general. 
Sir H. H. Johnston acted as Commissioner for some years, and 
under his auspices the Protectorate was thoroughly organised and 
its affairs placed on a firm and satisfactory basis. 

The whole country is rich and fertile, and has an abundance of 
natural wealth, both animal and vegetable, and several commodities 



182 



RECENT AFRICAN DEVELOPMENTS. 



which have been introduced have been very successful. One of 
the most remarkable developments of this, or of any part of Africa, 
has been the great success which has followed the introduction of 
coffee growing. Some years ago the late Professor Balfour, of 
Edinburgh, gave three coffee plants to the Blantyre Mission, which 
were taken to Nyasaland and duly planted and tended. Only one 
of the three survived, but from this single successful plant others 
were propagated, which have now increased to enormous planta- 
tions containing millions of trees. The coffee produced takes a 
high place in the British market, and commands a good price. In 
1889 the total export of coffee from the colony was about five tons ; 
in 1893 this figure had increased to forty-five tons, and ten years 
later the yield had multiplied tenfold, 450 tons, worth more than 
£25,000, having been the total for 1903. 

The planters of the colony have now turned their attention to 
the growing of cotton, and their experiments, so far as they have 
gone, give every promise of most satisfactory results. The samples 
sent to England have been valued as worth about 5d. per lb. Many 
districts within the colony seem specially suitable for cotton 
cultivation, a.nd at the end of 1903 some 4,000 acres were under 
crops. Many other useful products are cultivated, among which 
may be mentioned tea, tobacco, rice, Indian corn, chillies, jute, 
rubber, t^c. 

The Protectorate has been well opened up by good roads, which 
are extended and improved from year to year. These are used for 
the conveyance of merchandise by a considerable number of 
ox-wagons and scotch carts, and recently traction engines and 
motor wagons have been introduced. Government permission has 
been obtained for the construction of a railway from the Lower to 
the Upper Shire district, to connect the two navigable portions of 
the river, and thus to avoid the Murchison Falls and adjacent 
rapids. The survey for this line was completed some time back, 
and when the last official report was issued material for construction 
was on its way out, and probably before this is printed the line 
will be well in hand. 

A considerable number of steamers of various kinds, but all 
more or less engaged in the commercial development of the colony, 
are now to be found on the Shire River and on Lake Nyasa itself. 
The Residency at Zomba, the capital and seat of government, has 
been lighted by electricity, the power being derived from a local 
waterfall, and a year ago it was decided to extend this lighting 
service to the whole town. 

The colony is supplied with telegraphic communication to 
London and the rest of the outside world. Inter-colonial penny 
postal service is also established, and is much used, and telephones 



183 



RECENT AFRICAN DEVELOPMENTS. 



are in use in Zomba. There are two newspapers and several 
missionary magazines printed and published in the colony. The 
European population in the Protectorate in 1903 was returned as 
just over 500, and, in addition, there were rather over 300 resident 
Indian British subjects. 

Much might be written of this interesting and progressive little 
British colony, but space forbids more here. Enough has, however, 
been said to show that British Central Africa is a sample of 
Imperial progress well worth notice and encouragement, and that 
the healthy development of the colony is a matter for which the 
colonists may well feel proud. 

RHODESIA. 

To the west of the colony of British Central Africa we find the 
northern portion of the great British territory of Rhodesia. This 
huge area of country, which extends from the northern borders of 
the Transvaal colony to the boundary of the Congo Free State 
in the north, and from the territory of Portugal on the east to that 
of Germany and Portugal on the west, was added to the Empire 
by the influence, foresight, and Imperial instincts of the late 
Mr. Cecil Rhodes, the great Englishman who in his lifetime did 
so much for the extension and consolidation of the Empire, and who 
in his death is working out the most far-reaching and broadly 
conceived educational development that the world has ever seen. 

Rhodesia is divided into two well recognised districts. Northern 
and Southern Rhodesia, the line of demarcation being the natural 
dividing line of the Zambesi River. Previous to the year 1888 the 
whole district was practically unknown. Southern Rhodesia, 
comprising Mashonaland and Matabeleland, was the home of two 
principal tribes of people — the Mashonas, a comparatively quiet, 
inoffensive, down-trodden, and much hunted race, who were the 
regular prey of their neighbours, the more spirited, cruel, and 
bloodthirsty Matabele. The last-named people regularly raided 
the kraals of the weaker Mashonas, robbing them of their cattle, 
destroying their crops, and carrying off their women and children 
to act as hewers of wood and drawers of water in the Matabele 
villages. 

The Matabele themselves were not native to the soil of the 
district, the tribe- being a branch of the Zulu nation who invaded 
the territory about the year 1840, carrying fire and sword with 
them, and where ever since they had been a scourge and source of 
anguish to the weaker tribes by whom they were surrounded. 

In October, 1889, the Royal Charter was granted to the British 
South Africa Company, which permitted them, in the name of 
Britain, to occupy the district of Mashonaland for the purpose of 



184 



RECENT AFRICAN DEVELOPMENTS. 



developing the country on commercial and colonial lines. The 
pioneer force of colonists who entered the new country went through 
a considerable amount of hardship in the early days. A main road 
through the heart of the district, from the more settled territories 
in the south to the point where the city of Salisbury now stands, 
was constructed, forts or stations were established at different 
points, and the general work of opening up a new country and 
founding settlements was engaged in with vigour. 

Salisbury was made the headquarters of the Administration, 
and to-day it has a white population of nearly 3,000, and ratable 
property of more than a million sterling. It should be remembered 
that at that time the railway from the Cape only extended as far 
north as the city of Kimberley, so that the carriage of foodstuffs, 
not to mention mails and comforts, to the district was a work of 
extreme difficulty. The authorities soon set to work to get the 
railway extended from Kimberley to Vryburg, with a view of still 
further extension later. The telegraph was also constructed to 
Salisbury (a distance from Mafeking of over 800 miles), which 
point it reached in February, 1892. 

In 1893 the Matabele, under King Lobengula, began their old 
raiding exploits against the Mashonas, carrying their raids right 
into the settlements occupied by the white residents. This led to 
the Matabele War, the overthrow of Lobengula, and the annexation 
of the country over which he ruled. On the site of Lobengula's 
kraal (the centre of one of the most bloodthirsty despotisms that 
ever existed, even in Africa) the city of Buluwayo was founded. 

Since that time Rhodesia has passed through some very trying 
and most disheartening experiences. Cattle plague devastated the 
herds and led to the Matabele revolt, locusts swept over the country 
and destroyed the crops, and the recent three years' South African 
War caused stagnation. All these events did much to retard the 
progress of the Chartered Company's territories. Notwithstanding 
the various drawbacks referred to, however, the development of 
Rhodesia has been phenomenal in character. Buluwayo has grown 
into an important city, with wide streets, large buildings, well- 
appointed hotels and clubs, and up-to-date business premises. It 
has a white population of more than 6,000, while the ratable 
property is valued at nearly two millions sterling. 

RAILWAYS AND COALFIELDS. 

The railway, which was extended to Vryburg in 1889, and later 

^on to Mafeking, was in due course taken into Rhodesia itself. It 

was constructed with great rapidity, and reached Buluwayo in 

November, 1897. Since that time, save for the set-back of the 

war, Rhodesia has advanced literally 'by leaps and bounds. The 



185 



BECENT AFRICAN DEVELOPMENTS. 



railway has been continued from Buluwayo to Salisbury (about 300 
miles), while the line from the Portuguese port at Beira has been 
reconstructed and coupled up with Salisbury. At the present time, 
therefore, a railway journey of some 2,000 miles may be made from 
Capetown to Beira, via Kimberley, Mafeking, JBuluw^ayo, and 
Salisbury. 

In addition to the line mentioned the railway has been extended 
from Buluwayo northward to the Zambesi Eiver, striking the 
stream close to the celebrated Victoria Falls, the largest thing of 
the kind not only in Africa, but in the world. This northern line, 
which will form part of the projected Cape to Cairo railway, passes 
through the recently discovered Wankie coal-fields, which are 
likely to prove of the highest commercial value to industrial 
Ehodesia. The coal here obtained is of very good quality, is found 
near the surface in very thick seams or beds, and the fields are 
known to be of very considerable area. The railway is to be 
carried across the Zambesi Eiver close to the falls before mentioned, 
and a high level, bridge of large proportions and extensive span is 
now under construction. As soon as this great engineering work 
is complete the railway will be further extended into Northern 
Ehodesia as far as the Kafue Eiver, so that the valuable mineral 
deposits (copper, (fee.) known to exist in that district may be 
opened up and developed. 

Further, shorter lines of railway, connecting Buluwayo and 
Salisbury with some of the other more important towns and 
settlements, and opening up some of the gold mining districts, 
have either been made or are under construction. 

GREAT ENGINEERING PROJECTS. 

Arrangements are now well in hand for turning to account the 
enormous energy of the mighty Victoria Falls, on similar lines to 
those adopted in the United States and Canada at Niagara. 
Powerful turbine plant is to be installed, and electric energy is by 
this means to be developed. It is intended that the railway shall 
be w^orked by this means on both sides of the river, perhaps for 
several hundreds of miles. It is thought, too, that the electric 
current may be carried to the various mining districts in the vicinity 
of the falls and used for pumping, hauling, and lighting, and for 
driving general mining machinery. It is even thought that it may 
be possible to carry high tension current to the city of Buluwayo 
and other places for heating and lighting, for domestic purposes, 
for street lighting, for driving machinery of various kinds, and for 
working the street tramcars. The possibilities of the not very 
distant future are positively startling, and enough to make old-world 
Englishmen rub their eyes in wonder. 



186 



KECENT AFEICAN DEVELOPMENTS. 



It is not possible to touch upon the whole variety of developments 
which are taking place in the very new country under review, nor 
to say much with regard to the great commercial progress already 
made, and the enormous possibilities of the future. Various 
branches of agriculture, including the cultivation of cotton, might 
be dealt with, and much might be said of the great mineral 
potentialities which the country possesses. These points, however, 
cannot be followed in detail. 

THE GOLD INDUSTRY. 

Something, however, should be said with regard to the gold 
industry. Southern Ehodesia is a district which was very extensively 
worked for gold by some ancient people, and it is with good reason 
believed by some that it was from here that King Solomon obtained 
his great store of the precious metal. Be this as it may, tliere is 
extensive evidence of the ancient industry having been carried on 
by some now unknown people. The ruins of forts and teniples, 
traces of their smelting furnaces, ingot moulds, and other relics, 
as well as what are evidently ancient workings, have all been found 
and tell their own tale. 

It has been estimated, from the extent of the ancient workings 
throughout the country, that the old miners must have extracted 
from fifty to a hundred millions' worth of gold. The ancients, 
however, do not seem to have driven their mines more than about 
thirty feet below the general surface of the land, so that by going 
deeper ample ore is still to be found. The gold industry was 
engaged in with vigour by the first group of white settlers who 
entered the country, and as population has increased, and railway 
facilities have made the conveyance of mining machinery easier, 
more claims have been developed, more mines have been opened, 
and more stamps have been got to work. 

The output of gold during the last three months of 1898 was 
18,085oz., in 1899 it was 65,303oz., in 1900 it rose to 91,940oz., 
while for the ten months ending October 31st, 1903, the output 
was 197,408oz., the grand total from the commencement of the 
industry until the last date mentioned being no less than 728,633oz. 
The total production for the year 1903 reached 232,872oz. The 
output, it may be expected, will gradually increase to even a larger 
amount as other mines are opened and more machinery is got to 
work. Ehodesia, however, in common with other South African 
colonies, has recently been suffering from a scarcity of labour, and 
this is bound to limit the rate of increase for a time. 

Northern Ehodesia has not up to the present been developed to 
any great extent, the territories being largely left to the control of 
the native rulers, save for the general control and restraint 



187 



RECENT AFRICAN DEVELOPMENTS. 



exercised by ofQcial British EesidenLs. With the extension of the 
railway on the north of the Zambesi, however, there is httle doubt 
will come commercial development, and civilisation and general 
progress will follow. 

THE SOUTH AFRICAN COLONIES. 

It would be quite out of place in an article of this description 
to make any attempt to deal with the various colonies and 
protectorates which are included in the one generic term British 
South Africa. Any adequate remarks that might be made with 
regard to Cape Colony, Natal, the Orange Eiver Colony, or the 
Transvaal would require, in each case, at least as much space as 
can be allowed for the whole of this article. The native territories, 
again, of Basutoland, Bechuanaland, Pondoland, Zululand, &c., 
would also require considerable space if they were to receive any 
fair attention. 

South Africa cannot, however, be passed over altogether in 
silence; its importance to the whole Empire is too great, the part 
it has played in the history of the "Dark Continent" is too 
extensive, the developments which have taken place in the last 
quarter of a century are too wonderful, and the potentialities for 
the future are too far-reaching to permit of this. It will, however, 
bo sufficient to say that all the signs of the times point to the 
probability of marvellous industrial development and commercial 
advancement in the future. Already the South African group of 
colonies are of supreme importance to the rest of the Empire, and 
especially to the mother country itself. 

Mr. Henry Birchenough, who was sent out to South Africa by 
the Board of Trade last year "to inquire into and report upon the 
present position and future prospects of British trade in South 
Africa," makes this most clear in his comprehensive and most 
enlightening report. He says : — 

The rapidity with which South Africa has come to the front as a great 
market for British manufactures is almost startling. Ten years ago, in 1893, 
Great Britain's exports to South Africa were valued at a little under nine 
millions; last year they almost reached twenty-six millions. In 1893 South 
Africa stood sixth on the list of Great Britain's customers ; last year she stood 
second. She had left America, Germany, Prance, and Australia behind, and 
was only beaten by India. It is no rash prediction that this year she will pass 
India and stand first on the list as the largest buyer in the world of the produce 
and manufactures of the mother country. . . . All my inquiries lead me to 
believe the present is no temporary boom, but the beginning of a period of great 
and sustained expansion. 

THE LABOUR QUESTION. 

The progress of the South African colonies has, of course, been 
considerably retarded during the past year by the paucity of native 



188 



EECBNT AFRICAN DEVELOPMENTS. 



labour preventing the gold industry from being w^orked at its full 
capacity. The South African labour question, and the introduction 
of Asiatics under certain definite restrictions (with a view to 
prevent permanent settlement and competition with the white 
inhabitants), has been much misunderstood in this country, and 
has been the cause of considerable party political excitement. 
This is no place to discuss the pros and cons of the subject, and 
the writer, therefore, will content himself by saying that it should 
never be forgotten that South Africa is primarily a black man's 
country, and that, therefore, the social standard of the Kaffir 
labourer fixes the pay and status of other unskilled workers, 
whether w^hite, black, or yellow. 

It should, moreover, be remembered that the gold mines of the 
Rand, although extensive and rich as a whole, are, after all, what 
are known as low-grade mines, and nothing like so productive 
per ton of material brought to the surface as are those of Australia, 
California, or India. The native labour difficulty is doubtless more 
or less a temporary matter. As the natives multiply— as they 
must do at a rapid rate under the protecting rule of Britain — and 
as their wants increase — as they are bound to do with the advance 
of civilisation among them — they will from sheer necessity find 
themselves compelled to "earn their bread by the sweat of their 
brow," as do the inhabitants of all civilised countries. 

RAILWAYS AND IRRIGATION. 

The great needs of South Africa are, extension of the railway 
system and other means of inter-comnmnication, and the develop- 
ment of agriculture in all its branches. Given such, the colonies 
will in time be able to produce and distribute their own foodstuffs, 
and feed their own people ; instead of being, as at present, practically 
dependent upon other countries for their supplies. A material 
reduction in the cost of living by these means will stimulate the 
immigration of suitable British settlers and tend to the general 
advance of the whole country. 

To accomplish the railway extension much capital is required, 
and to extend agricultural development in all its branches large 
irrigation works are a necessity; and for this, again, capital is the 
prime necessity. Lord Milner and his assistants are well alive 
to these necessities, and elaborate reports have been prepared 
in connection with schemes both of railway advancement and 
irrigation. Certain railway extensions and irrigation wofks have 
already been commenced and efi'ected, with beneficial results ; but 
the developments as a whole are more or less at a standstill for 
want of labour to complete those in hand and of capital for the 
promotion of other no less important schemes. 



189 



RECENT AFRICAN DEVELOPMENTS. 



It is to be hoped — and, indeed, expected — that the introduction 
of Asiatic labour into the Band will not only get the mines into 
full working order, but will at the same time set free some of those 
Kaffirs who are willing to work, for labour in connection with 
railways, irrigation, agriculture, and other pressing matters. Large 
waterworks, sewage schemes, and kindred undertakings are badly 
required in the industrial centres of all the colonies; and these, as 
labour is forthcoming, will be taken in hand. 

It will be seen that all important advance is really dependent 
upon the mining industry being got into full swing. The full use 
of the mining plant will bring a return for the capital invested in 
that industry, will enable the white population to obtain work and 
good wages, and will generally tend directly to improve the 
commercial outlook of Johannesburg, and indirectly that of all the 
colonies. It will, in short, enable the Transvaal colony to meet 
its obligations, and will produce wealth and set free capital for 
investment in other very necessary undertakings. 

The future success of South Africa depends upon the full 
development of its present industries, although its permanent 
wealth will be largely that of agriculture. The products of the soil 
will remain when the gold, the diamonds, and the coal are 
exhausted, but meanwhile the land cannot be developed and made 
to yield its fruits until vast sums of money have been spent upon 
it. The necessary capital can be obtained by exploiting the 
minerals and by no other apparent means. In short, to use the 
expression of Mr. Henry Birch enough : "The Transvaal is the 
pivot upon which the immediate commercial prosperity of the 
country turns." 

The rapid development of the South African colonies in the 
past has been a remarkable chapter in the history of the Empire, 
but there is little doubt that what has been will pale into 
insignificance when it comes to be compared with the advances 
which are about to be accomplished. 

THE WEST AFRICAN COLONIES. 

The British West African colonies — Gambia, the Gold Coast, 
Sierra Leone, Lagos, and Southern and Northern Nigeria- — are very 
different in most respects to the East African dependencies already 
dealt with. With the exception of the interior districts behind, 
and recently added to, the colonies, and the interior territories of 
Nigeria, they are nearly all old-established outposts of the Empire, 
dating back to the early part of the nineteenth century, and in 
some cases to even before that. Unlike the eastern colonies, again, 



190 



RECENT AFRICAN DEVELOPMENTS. 



they are not territories suitable for British colonisation, the climatic 
conditions being quite unsuitable for the prolonged residence of 
English people. 

The colonies in question are at present ruled by separate 
administrations, each of which is well established and of compara- 
tively long standing. Combination and consolidation has, however, 
been suggested, and will very probably be effected before very long. 
In recent years large areas of interior territory have been brought 
under the control of the various Colonial Governors, such as, for 
instance, the country of Ashantee behind the Gold Coast Colony, 
the additions being largely due to the European partition of 
Africa which has been going on for the last two decades. Several 
adjustments of boundaries have within the last few years been 
arranged between Britain and Germany, and Britain and France, 
which have tended to the mutual advantage of the interested 
European countries, and to the general benefit of the African 
territories concerned. The most notable case in point is perhaps 
the recent rearrangement of the British and French boundaries in 
the Niger district, which has formed one of the important mutual 
concessions which, as a whole, have done so much to remove the 
differences which have until recently existed, and the removal of 
which has brought the two nations into more friendly relations 
than for a generation past. 

The Protectorates known as Northern and Southern Nigeria 
formed, previous to the year 1900, the territories of the Eoyal Niger 
Company. Southern Nigeria was then called the Oil Eivers 
Protectorate, while Northern Nigeria, as now constituted, formed 
the remaining portion of the territories recognised as falling within 
the sphere of the Company's operations. As is well known, 
considerable trouble has within the past two or three years been 
caused by the tribes occupying the more remote portions of the 
territory, which compelled Sir F. Lugard, the High Commissioner, 
to send expeditions to occupy the districts of Kano and Sokoto, 
and to extend the scope of his administrative control to include the 
whole of the areas recognised as falling within the Protectorate. 

Northern Nigeria has a total area of some 310,000 square miles, 
and includes within itself an enormous semi-civilised population. 
The people of the Hausa States alone are estimated at some 
30,000,000 souls. As before stated, the West African colonies are 
mostly old-established dependencies, and, therefore, do not give the 
same scope for recent rapid progress which is such a striking 
characteristic of the East African colonies. Nevertheless, 
considerable development has taken place within the last few 
years, and the march of events in all the colonies has been 
generally progressive. 



191 



RECENT AFRICAN DEVELOPMENTS. 



The annual reports of the different local Governors show that 
the revenue and the trade and commerce of the different colonies 
is on the increase. Railways have been constructed in Sierra 
Leone, the Gold Coast, and Lagos, and extensions of these are in 
hand or are projected. Wharves, piers, and general shipping 
appliances have been extended and improved. Educational 
facilities of all kinds have been increased, new hospitals have been 
built and old ones enlarged, and many schemes to improve the 
general health of the communities have been established. Much 
has been done in the way of scientific inquiry to ascertain the 
cause of certain malarial diseases peculiar to West Africa, not 
without considerable success; and efforts are now regularly made 
to remove these causes or to mitigate their evil effects. Certain 
forms of malarial fever, for example, are found to be caused by 
mosquitos, so everything possible is now done to destroy and 
stamp out these pests. 

The natural products of the various colonies are much the 
same, and include ground nuts, palm kernels, maize, rice, millet, 
cola nuts, cocoa nuts, coffee, cocoa, ginger, yams, indiarubber, 
cotton, ebony, gum copal, ivory, hides, and beeswax. Enormous 
quantities of some of these commodities pass through the ports to 
the mutual advantage of the merchants and native cultivators. 
Ground nuts, palm kernels, palm oil, and rubber are the principal 
items, and the bulk and value of these exports increase year by 
year. The present prosperity of each and all of these West 
African colonies is, as can be well seen, due to the variety and 
quantity of their vegetable products; and their future progress 
and commercial success will of necessity depend upon the 
intelligent arid persistent development of the present special 
commodities, or of those which are suited to the climate and soil, 
and for which ready and steady markets outside the colonies can 
be obtained. 

THE DEMAND FOR RAW COTTON. 

Looked at from this point of view, tha great dearth of cotton 
from which Lancashire has recently suffered so severely may prove 
of inestimable advantage to the outpost districts of our Empire. 
Lancashire's necessity may prove Africa's golden opportunity. 
Cotton is indigenous to the soil of West Africa, is already cultivated 
for native purposes in many districts, and has been grown in this 
way for probably many centuries. Most- of the tribes inhabiting 
the interior districts behind the colonies (territories now within the 
British Empire) not only grow cotton, but also spin and weave it 
into cloth for their own purposes. The peoples of the Hausa type. 



192 



RECENT AFRICAN DEVELOPMENTS. 



within the populous portion of the Nigerian Protectorate, are 
comparatively speaking a clothed race, and most of the cotton 
clothing which they wear is of their own crude manufacture. 

What is required is that the African should be made to 
understand that it will pay him better to grow cotton (because he 
has the suitable climate and soil, and plenty of it) instead of wasting 
his time in spinning and weaving. He must be taught that the 
manufacture of cotton goods can be very much better done for him 
by the operatives of Lancashire, and that they will send him the 
finished cloth he requires in exchange for the fibre, which the local 
circumstances of Africa make it possible for him to produce in 
enormous quantities. 

Cotton growing for the British market is in no sense a new 
industry in West Africa. A generation ago it was an established 
business in Lagos, and in 1869 nearly £77,000 worth of cotton 
fibre was exported from that one small colony, most of the supply 
coming from the inland district of Yoruba. The overwhelming 
competition of the American growers gradually killed the local 
industry, the export falling year by year until in 1879 it only valued 
£526. Cotton has, however, been grown all the time, although the 
export trade for some twenty years past has ceased to exist. 

There seems to be no reason why very large supplies of cotton 
should not be produced in the future, not only in the West African 
colonies, but in other British portions of the continent. There is, 
however, great necessity that much preliminary effort should be 
expended in seeking out the most suitable places, in experimenting 
with various kinds of seed, in determining the best season for 
planting, and in acquiring information on a hundred similar points. 
Much is also required in the way of direction and instruction of 
native cultivators, and in the training of suitable expert overseers. 
It may be found necessary to import a large number of the latter 
from the cotton fields of the United States. 

In some districts the dearth of suitable labour may be a difficulty, 
but even this may perhaps be overcome by the introduction of Indian 
or other Asiatic labourers. The extension of railways, the provision 
of steamers on the rivers, and the general improvement of 
communications will be required in an increased degree if the 
industry is to be successful. It may be mentioned in passing that 
the opening up of some of the African districts which has taken 
place during the past few years, the construction of railways, and 
other developments seem to be" almost providential, when viewed 
from the cotton growing -needs that have recently been forced upon 
us. At any rate, the cotton crisis must have come as a rebuke to 
many who have systematically opposed any British advances in 
Africa for the past twenty years. 



193 



RECENT AFRICAN DEVELOPMENTS. 



WORK OF THE BRITISH COTTON GROWING ASSOCIATION. 

The inquiries and experiments made by the British Cotton 
Growing Association have resulted in considerable encouragement. 
Their experts have carried out much useful work in the West 
African colonies, and small supplies of raw material of very useful 
character are already being received from those districts. The 
reports from the expert sent to Lagos are most satisfactory. After 
visiting every important centre of the Yoruba country, he said 
that the thing which most impressed him was the ** intense interest " 
the people took in agriculture. He found that they were anxious 
to plant cotton under his directions. . A group of fifty chiefs with 
whom he had a long interview "all agreed to return to their 
villages and order their farmers to plant cotton." Over one hundred 
tons of special cotton seed was distributed among the native 
growers a year ago, and some eight or ten thousand acres in the 
colony were placed under cotton crops. 

The fibre grown in Lagos is of a quality similar to what is 
known as middling American, and large quantities of this will be 
gladly welcomed by Lancashire manufacturers. Lagos and its 
hinterland probably forms one of the most hopeful of all the 
promising African fields. The people are numerous, intelligent, 
and keen agriculturists; while the soil, climate, and other local 
conditions of their country are specially suitable for the industry. 
The last issued official annual report for Lagos states that "the 
re-establishment of cotton growing has been received everywhere 
with a good deal of interest," and goes on to say — "that the 
present is an opportune time for embarking in cotton cultivation 
does not admit of question; that it is a suitable industry is 
incontestable." 

What has been said of Lagos applies in a modified degree to 
all the West African colonies. Southern Nigeria offers a very 
promising field for the growing of cotton. There extensive areas 
of suitable land are available, although much clearing of bush and 
undergrowth will of necessity be required. The whole district is 
well watered, and there seems little doubt that, given proper 
encouragement, much may be done in this colony to solve 
Lancashire's difiiculty. The area known as the Sobo Plains, 
within the colony under consideration, is spoken of by those who 
know as specially suitable for cotton crops. 

Northern Nigeria, with its huge areas of territory and its large 
and intelligent population, promises to play a large part in supplying 
cotton to Britain in the future. The product is already largely 
cultivated for local uses, and has been so for centuries. It will, 
however, be necessary before any really serviceable results can be 

__ 



194 



BECENT AFRICAN DEVELOPMENTS. 



obtained to do much in the way of improving communications, so 
that the crops of cotton when grown may with comparative ease 
and reasonable expense be transported from the interior to the 
coast. Good roads, suitable vessels on the rivers, and light railways 
to connect the different districts will be needed in no small measure. 
All such developments are a matter of time and capital, but given 
these, backed up with proper organisation, there is no reason why 
large quantities of cotton, and other similar commodities, should 
not be forthcoming. 

It is encouraging to remember that the Commissioner for the 
district, Sir Frederick Lugard, is fully alive to the importance of 
the cotton development, and is, to use his own words, "enthusiastic 
for cotton." 

West Africa has one special advantage over other portions 
of the continent in the fact that its ports are all more readily 
accessible for shipping from Liverpool and Manchester than are 
those of South Africa, the East Coast, or even of Egypt. Indeed, 
the distance to the West African colonies is much the same as it is 
to the West Indies and the cotton ports of the United States. Not 
only so, but the merchants of Liverpool and Mancliester already 
have large commercial dealings with the West African ports, and 
have many experienced agents on the spot. The steamship lines 
from Liverpool, too, are well in touch with that portion of Africa, 
while one of the principal shipowners. Sir Alfred Jones, is an 
enthusiast for the new development, and is at the same time 
President of the British Cotton Growing Association. 

PROSPECTS IN EGYPT AND EAST AFRICA. 

Other portions of the once "Dark Continent" are, however, 
without doubt, destined to play an important part in providing the 
raw cotton which is now so much needed in Lancashire. Egypt 
will doubtless be able to considerably augment the very valuable 
supply of fibre which she already sends us. The largely increased 
area of land which is now available for cultivation, due to the great 
irrigation works which are now complete, will most likely be turned 
to account for growing larger crops of cotton as well as of other 
commodities. Lord Cromer, referring to this matter in his last 
report, says: "A large extension in the cultivation of this plant 
(cotton) in Middle Egypt may confidently be anticipated within a 
short time." 

The Soudan, or those portions of it which fall within the 
watershed of the Blue Nile, will become available when the Suakin 
to Berber railway is made, although it may be found necessary to 
import an additional supply of labour from Asia, in view of the 
depleted population. The soil and climate are of the finest 



X95 



RECENT AFRICAN DEVELOPMENTS. 



character for cotton cultivation to be found anywhere on the face 
of the earth. The late Sir Samuel Baker, who knew the district 
thoroughly, stated, in a letter to the Times more than a dozen years 
ago, that cotton of a very superior quality was indigenous to the 
soil, and remarked that the special long-staple fibre cultivated in 
Egypt was originally brought from the Soudan. Some barrage 
scheme by which the water of the Atbara River, now running to 
waste, may be stored would render available some thirty million 
acres of land of most suitable character. Sir Samuel pointed out 
further that the harvest season in that country is so certain that, 
to use his own words, "neither rain nor dew disturbs the dryness 
of the atmosphere, and the freshly-gathered cotton requires no 
covering." 

Lord Cromer in his report for 1903, previously referred to, 
speaking of the Soudan, says : " There can be no doubt that cotton 
of good quality can be produced in that country. The Soudan was, 
indeed, the original home of Egyptian cotton." He goes on to 
speak of arrangements " to permit of an experiment in cotton 
cultivation on a fairly large scale being made in the Berber district." 
He also refers to other suitable districts in the Soudan, mentioning 
the Tokar Plain, near Suakin, " a tract of country on the Gash, 
near Kassala," and remarks that ** cotton might be grown in the 
Bahr-el-Ghazal Province, on lands well watered by rain." 

Mr. Leigh Hunt, of New York, has entered into an agreement 
with the Soudan Government for the occupation of a large tract of 
land near to the mouth of the Atbara River, where he proposes to 
grow cotton on a large scale. It is his intention to employ educated 
negroes from the United States, who are expert cotton growers. 
Operations are already being taken in hand, and Mr. Leigh Hunt 
expects to have a large crop during the present season. He has 
no doubt as to the success of his plans, and looks confidently 
forward to great and far-reaching results. He seems to be of 
opinion that in the future England will obtain the bulk of her 
supplies from the Soudan. 

Turning to East x\frica and Uganda, we learn that many districts 
within those areas are distinctly suitable for cotton cultivation; 
and no doubt in those territories which fall close to the railway, 
or are near to the shores of Lake Victoria, or on the banks of the 
East African navigable rivers, the cost of carriage would not be a 
serious hindrance to the development of the much-needed new 
industry. 

Already schemes are on foot for the establishment of plantations 
near to the line of railway. It is interesting to learn that, although 
the cultivation of cotton in various parts of the world from Egyptian 



196 



RECENT AFRICAN DEVELOPMENTS. 



seed has failed to produce a fibre equal to that obtained from the 
Nile Valley, similar experiments made in East Africa have been 
entirely successful, the cotton produced having been pronounced 
by experts in Liverpool to be ''the best Egyptian substitute" ever 
obtained. 

NYASALAND AND RHODESIA. 

As already stated in an earlier paragraph, the planters of British 
Central Africa have turned their attention to the cultivation of 
cotton within the colony with good promise of success. Major 
Pearce, Acting Commissioner, mentions in his report for 1902-3 
that cotton is for the first time included among the exports, but 
the item scarcely reached a total value of £3. Such, however, 
small and unimportant as it was, indicated that a new industry had 
been born within the colony, and who knows how soon the cotton 
infant of Nyasaland may mature into the useful manhood of a 
substantial supply of the much-needed fibre? The report referred 
to points out that "Many parts of the Protectorate are suitable for 
cotton growing, and, with a cheap and an ample supply of labour, 
and a ready market, the prospects for the cultivation of this product 
seem good." 

Before any very important developments can take place, 
however, it is of the utmost importance that the railway projected — 
and, indeed, now under construction — should be completed, so that 
the cotton when grown may be got to the coast for shipment to 
Lancashire. Major Pearce, in another portion of his report, 
remarks that it was hoped by December, 1903, there would be 
over 4,000 acres under cotton cultivation within the colony. The 
British Cotton Growing Association have been doing much to 
encourage the planting of cotton in Nyasaland by making advances 
of £1,000 each to two planters within the Protectorate, gins and 
other necessary machinery being also supplied. The grants 
mentioned were made by way of experiment, the arrangement 
being that about 2,000 acres of land should be planted with cotton, 
which when gathered should be sent to the Association for sale. 
From the proceeds the money advanced and the expenses were to 
be deducted, any balance remaining being handed over to the 
planters interested. If the two experiments prove successful 
others of a similar character and on an extended scale will be 
made. 

The territories to the west of the colony just considered. 

Northern Ehodesia, will doubtless also prove suitable for cotton 

growing, but the difficulty of bringing the crop to the coast if grown, 

I until communications are very much better, will prevent any 

immediate development. 



197 



RECENT AFBICAN DEVELOPMENTS. 



Turning to the districts of Ehodesia situated to the south of the 
Zambesi Eiver, we find that the British South African Company 
have the question of cotton growing well under consideration. 
In a recently published report they remark that the cotton plant 
in its wild state thrives in most districts of both Southern and 
Northern Ehodesia. Samples of this have been gathered and sent 
to England, together with cultivated specimens, and these have 
been favourably reported upon, and valued at from 5^d. to 7|^d. 
per pound. A syndicate has been founded to conduct experiments 
with a view to the establishment of a cotton growing industry in the 
country. A Ehodesian planter who has recently been experimenting 
with cotton points out that the frosts to which portions of that 
country are subject tell against the value of cotton crops when 
grown as an annual as in other more tropical districts. He finds, 
however, that when cultivated as a perennial the result is far more 
satisfactory. 

Much more might be written with regard to the cultivation of 
cotton in the various African colonies, but it is impossible to treat 
the matter in an exhaustive manner here. Enough has, however, 
probably been said to give some idea of what is being done, and to 
call attention to some of the special difiBculties which need to be 
overcome in order that a reliable and effective supply of raw material 
may be forthcoming. There is little doubt that the British Cotton 
Growing Association is working on the correct lines, and it is 
evident that the work they have undertaken has already shown 
encouraging signs of success. 

Our African territories were spoken of some years back by 
the ex-Colonial Secretary as national estates which required 
development. It is certaifi that no branch of usefulness which can 
be marked out for them at present can exceed, or even equal, in 
importance that of producing such a supply of raw cotton as will 
for ever prevent a recurrence in Lancashire of the serious condition 
of things which has prevailed during the last few years. It is 
within the power of the British colonies in Africa so to assist the 
other cotton growing districts within the Empire as to render 
Lancashire practically independent of the American cotton fields. 
If they can but rise to this great opportunity they will perform no 
small part in solving one of the most serious commercial problems 
with which Britain has ever been troubled. They will at the same 
time reap well deserved advantages for themselves. They wdll, too, 
have done much to consolidate the Empire in the best sense of the 
word, and last, but from our point of view by no means least, they 
will have assisted in the salvation of the staple industry of 
Lancashire, in so far as that depends upon the supply of raw 
cotton. 



198 



RECENT AFRICAN DEVELOPMENTS. 



CONCLUDING WORDS. 

In conclusion, it may be said that the various matters referred 
to and dealt with in the preceding pages form only a very 
small portion of what might be said with regard to the great 
developments which have taken place in Africa in recent years, 
and which are only a foretaste of what the future undoubtedly has 
in store for the so-called "Dark Continent." Not only has 
progress of a rapid and real character been going on in those parts 
of Africa which fall within the dominions of King Edward VII., 
but the other territories, owned by the great friendly Continental 
Powers of Europe, are also taking part in the general march of 
progress. 

The "last of the continents" has been tardily taken in hand by 
the civilised peoples of the world; the discovery of America and 
Australia diverted attention from Africa, and the marvellous 
chapters of progress which have been developed in those great 
countries, and elsewhere throughout the world, have prevented 
much attention being given to the continent which was probably 
the home of the earliest civilisation in the world. A remarkable 
change has, however, at last taken place, and Africa now bids fair 
to rival some of the other great divisions of the world, not only in 
the wonders of its natural conditions, but in the rapidity of its 
advance. 

Civilisation, Christianity, and commerce are all playing their 
parts, and are conjointly working out the salvation of the once 
well-called "Dark Continent." The nineteenth century, as before 
stated, has often been spoken of as the era of African discovery, and 
the twentieth it has been said is to be th^t of African development. 
It is evident from what we see on all sides that this idea is being 
rapidly evolved. Africa bids fair to occupy a more and more 
important place among the continents as time goes on, and to 
command more and more attention from the outside world and 
European peoples. The recent developments which have taken 
place, and which are still being worked out, all tend to emphasise 
the truth of Victor Hugo's prophesy, with which we started, "In 
the twentieth century Europe will make a world out of Central 
Africa." It may be added, not of Central Africa merely, but of the 
continent as a whole. 



199 



Ruskin and Working-class 
Movements. 



BY J. A. HOBSON. 



THE modern working-class movement, to those who are 
engaged in it or are watching its details, is apt to seem 
a mere medley of separate struggles of some group or 
grade of workers to get for themselves, out of their 
employers or the public, or by co-operation among themselves, 
some increase of pay, shortening of hours, cheapening of prices, 
compensation for injuries, or other particular measures of benefit 
or protection. Others generalise it into a class war, in which the 
manual workers seek to wrest from the privileged or capitalist 
classes their monopoly of land and capital and their control of 
industry and government. 

There is, however, a third way of interpreting these movements, 
which regards them not from the standpoint of particular concrete 
gains, nor from that of a class strife, but from that of organic social 
reconstruction. So regarded these movements make both for a 
nearer and a more distant goal. 

Their near and more immediate object and result is to secure 
what is sometimes called "a national minimum," a standard of 
sanitation, education, rest, recreation, and wages below which no 
working-class family can subsist in safety, decency, and efficiency. 
Co-operative and friendly societies of various sorts, trade unions, 
political labour parties, and propagandist leagues of many kinds 
are engaged on some section of this important work. The material 
conditions of large bodies of the people are still far below the true 
standard of vital efficiency, and the full meaning of even elementary 
education, as distinguished from the teaching of the three E's, is 
only beginning to be recognised. The real strain of the labour 
movement is still directed to the attainment of this national 
minimum. 

But this standard, once attained, is not the end; it is rather 
the foundation of a policy of social reconstruction in which the 
working-class movements will be more and more absorbed. What 
exact forms this social reconstruction will take in industry and 
politics, how far the former will be "socialised" and the latter 
"democratised," it is premature to discuss, but it is quite evident 
that the further steps of working-class movements will be towards 



200 



BUSKIN AND WOBKING-CLASS MOVEMENTS. 



a conscious co-operative commonwealth built on the ruins of the 
present individualistic competitive arrangement, which is a merely 
temporary makeshift between an older feudalism and the new 
society. 

What has this to do with Kuskin? Well, Euskin was the 
keenest, most effective, and most influential exponent of the defects 
of the "competitive system" in its effects upon the life and work 
of the people, and the boldest constructor of large .schemes of 
practical reform in his age. Although some of his private 
experiments in industrial and social reform proved failures, I shall 
show that both his criticism and his constructive policy are 
eminently practical, and that the reform movements of to-day are 
filled with his spirit. 

His- youth spent during the period when the forces of the 
Industrial Eevolution were swiftly transforming the industry and 
life of the English people, he saw the rise of the new factory 
towns, ugly, insanitary, steam-ridden, where masses of labourers — 
men, women, and children — toiled incredibly long hours during a 
short, precarious, and miserable life for a bare pittance, slaves of 
the new machines, heaping up immense profits for the race of 
millowners and ironmasters who were the new lords of industry. 
Agricultural labourers were living a life of chronic starvation, 
with no liberty of movement and no hope, or were carried in 
serf -gangs to be hired for temporary toil ; miners were still slaves 
in all but name, unable to leave their village, and bound hand and 
foot by "truck." Upon these miseries large, swift fortunes and a 
vulgar ostentation of luxury were built by the new plutocracy, 
while the older landed aristocracy, with a few notable exceptions, 
were pursuing their barbaric pastimes in insolent indifference and 
neglect of social duties. 

Such was the picture of national life which gradually branded 
itself upon the heart and intellect of this sensitive and thoughtful 
youth. At first his passion for art and the pursuit of art-treasures 
diverted him, and it was through his art interests that humanity 
struck home. For what was art but fine work calling for the 
skilled, free, pleasurable expression of the craftsman, and embodying 
it in a thing of beauty ? Ought not such skilled work to be within 
tne reach of everyone ; is not such work necessary to a sane 
manhood? Can a national life in which the great mass of the 
workers are condemned to work that has no single quality of art, 
but every hostile quality, be defended on the ground that it produces 
great quantities of low-grade material commodities for the profit of 
a class of masters ? 

Artist and moralist by temperament and early training, John 
Euskin was driven into economic reforms by the degradation of 



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labour, not primarily in the sense of low wages but of bad and 
demoralising work. His indignation was first directed against the 
dominion of the machine and the machine-made town. The 
following passage from an early lecture represents this attitude : — 

But our cities, built in black air which, by its accumulated foulness, first 
renders all ornament invisible in distance, and then chokes its interstices with 
soot ; cities which are mere crowded masses of store, and warehouse, and 
counter, and are, therefore, to the rest of the world what the larder and cellar 
are to a private house ; cities in which the object of men is not life but labour, 
and in which all chief magnitude of edifice is to enclose machinery; cities in 
which the streets are not the avenues for the passing and procession of a happy 
people, but the drains for the discharge of a tormented mob, in which the only 
object in reaching any spot is to be transferred to another, in which existence 
becomes mere transition, and every creature is only one atom in a drift of human 
dust and current of interchanging particles, circulating here by tunnels 
underground and there by tubes in the air, for a city or cities such as this no 
architecture is possible — nay, no desire of it is possible, to their inhabitants. 

This desire for art — that is, for noble work and elevating 
enjoyment — was to Euskin the test of civihsation. It was the 
discovery that such work and such enjoyment were denied to the 
great mass of the people by the spirit of modern industry and the 
economic organisation of society that led him to revolt against this 
spirit and this organisation. He was slow to proceed from artistic 
and moral to economic criticism, and not until he was brought into 
contact with Carlyle and the Christian Socialist movement of 
Kingsley, Hughes, and Maurice did he plunge into the economic fray. 
In 1B54 we find him teaching drawing in the newly-established 
Working Man's College ; in 1855 he is " engaged on an investigation, 
on independent principles, of the nature of money, rent, and taxes; " 
in 1857 he delivers, at an Exhibition in Manchester, some lectures 
on "The Political Economy of Art," afterwards incorporated in 
"A Joy for Ever," the first clear exposure of the pernicious action 
of competitive commercialism upon art. But it was not till 1859 
(when he was forty years old) that his truly revolutionary thinking 
took shape in the "Cornhill" papers ''Unto this Last," which, 
taken in conjunction with "Munera Pulveris," comprise the fullest 
and most systematic setting of his social criticism. His chief 
condemnation of the current industrial system, and of the political 
economy which expounded and defended it, was that it neglected 
and degraded the life of man. Wealth, value, cost of production, 
and all the processes of industry and of consumption to which they 
relate, are conceived in terms of material goods or of their money 
measure. The accumulation of more capital, the employment of a 
larger quantity of labour, the output of greater masses of goods, 
and the increase of the income of a people, reckoned in goods or 
money, are taken to signify national prosperity. Now, Ruskin 
maintains that such an art and such a science are commercial 



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BUSKIN AND WORKING-CLASS MOVEMENTS. 



economy, but not true "political economy," taking, as they do, the 
standard of the profit-monger, not of the man and citizen. Eeal 
wealth from the standpoint of "political" economy is life, and the 
value of anything is great in proportion as in its making or its use 
it contributes towards life. 

To some thoughtless readers Euskin's famous phrase " There is 
no wealth but life " appears a fine bit of sentimental rhetoric ; in 
fact, it is the corner-stone of a rigorous and logical science of 
political economy. Though Euskin did not work out this science 
in the orderly fashion of college text books, he made many important 
contributions towards it, some of them contained in the two works 
I have named and in "Time and Tide," others scattered throughout 
"Fors Clavigera" and the varied writings on all manner of literary, 
artistic, moral, and religious themes that occupied his later life. 
The passion of prophetic denunciation and the delightfully free 
play of capricious fancy which are mingled everywhere with the 
fundamentally sound and scientific criticism have prevented much 
of this last from receiving the serious recognition it deserves among 
"hard-headed" people. The gist of Euskin's criticism is as simple 
as it is true. Industry exists for the sake of man ; both work and 
its products must be estimated as they help or injure human life. 
Now, the mere statement that the British nation produces so many 
million pounds worth of goods in a year tells us nothing of any 
vital consequence. What we require to know is how much 
pleasurable and wholesome labour, how much painful and injurious 
labour went into the production of these goods ; how much bad and 
wasteful consumption, how much good and profitable consumption 
was furnished by these goods. In other words, we must know the 
human conditions of production, distribution, and consumption in 
order to get at the real worth of this so called "wealth." The 
vital worth or "value" of any given stock of goods will vary 
according to the kind, amount, and distribution of the work which 
has made it, and the kind, amount, and distribution of the 
"consumption" it. supplies. If the work is wholesome, interesting, 
moderate in length, and done by strong workers, it involves little 
" cost," perhaps none ; if the work is injurious, dull, excessive, and 
done by weak women and children, its " cost " may be enormous. 
So with the consumption ; it depends on whether the goods are of 
such kind as to serve any real human use, and, if they are really 
useful, on how they are apportioned and how far the people who 
get them are capable of making the best use of them. The really 
fundamental questions of "political economy" lie not in the regions 
of market values, but in the terms of human profit and loss. Now, 
economics in Euskin's day virtually ignored these vital bases, and 
even now economists have not gone far towards a true " calculus " 



2oa 



EUSKIN AND WORKING-CLASS MOVEMENTS. 



of vital values as the foundation of their science. Euskin insisted 
that all the terms of political economy, "capital," "profit," 
"interest," "labour," "production," "consumption," must be 
reduced to quantity and quality of human life. 

But his real quarrel was not so much with people who wrote 
books as with the actual system or want of system in the industrial 
world. He found there four bad, degrading, and oppressive 
conditions: bad production, bad distribution, bad consumption, 
and the poisoning of the entire process by bad motive. His 
principles of social reform, his true working-class policy, may be 
stated in the form of remedies to these diseases. 

The right use of work or "production" is the corner-stone of 
his constructive principles. His "gospel of work" is condensed 
into a phrase of pregnant significance: "Life without Industry is 
guilt; Industry without Art is brutality." In order to be safe and 
sound, society must see that all its members are workers. There 
must be no unemployed class : no upper grade of loafers absorbed 
in sport and amateur occupations, and no lower grade of loafers 
living like their "betters" on the labours of other people. Every 
able-bodied man must do his share of the work which feeds society 
with commodities. In the second place all must have work that 
is worth doing: work must be valued for its own sake. Here 
comes in Euskin's extravagant revolt against machinery, or more 
strictly against the use of steam power to drive machines: — 

All machinery needful in ordinary life to supplement human or animal 
labour may be moved by wind or water ; while steam or any mode of heat power 
may only be employed justifiably under extreme or special conditions of need, 
as for speed on main lines of communication and for raising water from great 
depth, or other such work beyond human strength. — ("Fors" Letter Ixvii.) 

All articles designed for human use should bear the stamp of 
individual human skill in their making; every youth should learn 
"to do something finely and thoroughly with the hand." A worker 
specialised to some narrow mechanical labour with a machine 
ceases to be a man. "It is a sad account for a man to give of 
himself that he has spent his life in opening a valve and never 
made anything but the eighteenth part of a pin." 

Social reform, then, must secure good work for all and insist 
that they shall do it. Since Euskin wrote not a little of the force 
of the labour movement on its industrial and political sides has 
been directed to these ends. Though he over-estimated the 
essential evils of machine production and the wholesomeness of 
many forms of hand labour, his criticism is substantially correct. 
Three tendencies modify the injuries which he discerned in the 
reign of mechanism. First, as machinery becomes more perfect 
in its complexity the work of minding it and caring for it involves 



204 



RUSKIN AND WORKING-CLASS MOVEMENTS. 



more skill and responsibility and less mere routine. Secondly, the 
shortening of the hours of labour, which is one chief object and 
result of labour movements, abates the injury involved in the narrow 
division of labour and the absence of interest in most factory or 
other routine industry. More time and energy remains for 
voluntary occupations in work or play where skill and interest may 
be exercised. Lastly, growing wealth and education of taste are 
causing a revival of skilled handicraft in many quarters. Here 
Euskin himself was a notable pioneer. The experiments in hand 
spinning and weaving conducted by his friends in Langdale and 
in the Isle of Man, at his personal solicitation and under his direct 
inspiration, were the beginnings of a work, in part educational, in 
part industrial, which has spread more or less over this country, 
and is taking root in America. How far the manufacture of common 
cloth fabrics is a suitable field for skilled hand labour may perhaps be 
questioned, but the large varied revival of arts and handicrafts in 
metal, wood, leather, and other plastic materials, where individual 
skill finds pleasurable exercise in satisfying the cultivated taste of 
consumers, is based upon a wholesome natural instinct. 

This reform or revival is not clearly understood until it is 
regarded from the standpoint of the consumer as well as from that 
of the workers. 

The final object of political economy is to get good method of consumption 
and great quantity of consumption : in other words, to use everything and to 
use it nobly, whether it be substance, service, or service perfecting substance. — 
("Unto this Last," p. 151.) 

Since the " demand " exerted through the purchasing power of 
consumers determines the kind as well as the amount of work 
producers do, the evil and excessive burden of the mechanical 
production of low-grade goods can only be lightened by educating 
the consumer. Bad habits of consumption involve bad habits of 
production; unless large and ever larger numbers of persons 
develop tastes for hand-made goods carrying on them the marks of 
individual craft and skill no considerable reform of work is possible. 
Many persons are "inherently and eternally incapable of wealth" 
in the sense that they do not possess the power of using and 
enjoying noble kinds of goods and services. It is not only the 
"new rich" who exercise a demand for great quantities of 
vulgar, "showy" commodities made by machines, or still worse by 
skilled artists prostituted to base uses and substituting servility for 
noble service; the poorer classes, the real workers, partly from 
snobbish imitation, partly from economic necessity, are driven to 
exercise an ever-increasing demand for larger quantities of low, 
machine-made, or sweated hand-made goods, thus keeping the 
burden of bad conditions of labour firmly fastened on the shoulders 



205 



RUSKIN AND WORKING-CLASS MOVEMENTS. 



of their brothers. Unless it is possible to ennoble the customer, so 
that he demands in the goods he uses the qualities of taste and of 
adaptation to his individual needs and likings, it will be impossible 
to reform production. 

It is the chief object of education to arouse and to cultivate 
these kindred powers of workmanship and enjoyment in individuals. 
We are so sodden in our minds with the two fallacies, that work is 
essentially dull and disagreeable, and that wealth consists in 
quantities of commodities, that education itself has been distorted 
into a mechanical routine, teaching to the children of the poor the 
bare rudiments of clerkship and account-keeping with a few sets of 
undigested facts from books, teaching to the children of the rich 
the decorative and conventional culture of a leisured class, and 
science perverted into an instrument of competition in the struggle 
for more riches. Nowhere has Euskin rendered greater service 
to the true "movement" of the working classes than in his 
insistence on the real nature and uses of education. To teach 
codes of conventional signs, facts out of books, and science " for 
the market," is not education. "You do not educate a man by 
telling him what he knew not, but by making him what he was 
not." The end of education being thus character, i.e^, the capacity 
for "wealth" or "life," its methods will be directed to eliciting and 
training the latent capacities for fine work and wholesome 
enjoyment. History and literature will be used to stir the sound 
human passions and awaken the imagination, art will be presented 
first in noble examples for admiration and direction, science to 
teach the wonder and the joys of nature atid to strengthen the 
intelligence with firm ideas of law and order in the universe ; 
religion, morals, and human courtesy will educate a love of 
elevated and beautiful conduct and ennoble life with the " habits of 
gentleness and justice." Modern readers find a good deal that is 
"fantastic," "impracticable," "extravagant," in the detailed 
working out of this scheme of education in " Fors " and in " Time 
and Tide." But in a country and an age where "educational 
reform ' ' too often consists in plastering on to the rough framework 
of the three R's fragments of commercial geography, physical 
science, military drill, and modern languages, all with one eye to 
"the shop," the other to a false conception of national efficiency 
and defence, it is of urgent moment for working men to realise 
the truer utility and saner progress of the "humanities" which 
underlay Ruskin's scheme of education. A nation composed of 
men and women who from childhood have been trained to use hand 
and brain in skilled work and refined enjoyment, and who thus get 
all the good that is to be got from both sides of life — this is the 
practical ideal. 



206 



BUSKIN AND WORKING-CLASS MOVEMENTS. 



But had Euskin stopped here a just complaint might have been 
lodged against him of painting a beautiful but utterly impracticable 
ideal. Everyone will admit that it would be a good thing to have 
a nation of skilled workers and refined, intelligent consumers, and 
that the one cannot be got without the other. But it seems as if 
impenetrable barriers blocked the way to any real advance. What 
these barriers are Euskin clearly saw and fearlessly stated. A 
competitive system of industry, operated by individual avarice in 
the supposed interests of the owners of land, capital, and organising 
power, is the seat of the disease. To Euskin it is primarily a case 
of unjust stewardship. He is no leveller or democrat; he does not 
desire to abolish class distinctions, or to take from landowners 
their land and from capitalists their capital and command of 
industry. His supreme desire is first to alter the motives of those 
who are in command, and so to convert a competitive into a 
co-operative system: the co-operative spirit thus generated in the 
landowning and capitalist classes would then be infused among 
the masses of the workers. There is a fatal antagonism between 
the facts of modem industry and the conceptions which act as 
motives in our minds. In fact, the manager or worker in a 
modern business, whether it be farm, mine, factory, warehouse, or 
shop, is making, carrying, or distributing goods for society; the 
tools he uses are products of social forces, the market he supplies 
is a social market — he is, in fact, a social functionary serving 
a large, loosely-formed co-operative commonwealth. But in 
conception and feeling he is seeking his own private ends, how to 
get as much for himself and to give as little as he can : this selfish, 
unsocial motive cripples the social service he involuntarily renders, 
it causes vast waste by a churlish withholding of best efforts, by 
the friction of buyer with buyer, seller with seller, and by 
promoting bad workmanship, poisonous adulteration, and every 
sort of fraud. What is necessary is a change of heart and outlook. 
Let landlord, employer, workman realise that he is working for 
society — as, in fact, he is — instead of working (or not working) to 
get the most profit or pay for himself, the social structure of 
industry will be reformed, and will be animated by a social will. 
Translated into more concrete terms, Euskin's thought was this^ — 
Let the landowning aristocracy realise that the control of land is 
committed to their charge not that they may take rent, but that 
they may secure the best use of the land for society; let the 
capitalist employer assume the position of a captain of industry, 
ordering the operations of his regiment of workmen not for his 
private good, or even for their private good, but for the good of the 
whole social army; let the workman realise that he is working not 
in order to earn his wages, but in order to turn out goods for the 



207 



RUSKIN AND WORKING-CLASS MOVEMENTS. 



support of society. Once infuse this just and humane spirit into 
the component human agents in industry, work will be larger in 
quantity and better in quality, the waste of competition will be saved, 
and reformed distribution and consumption will follow. Following 
his "master," Carlyle, he makes his first appeal to the wealthy 
educated classes to recognise the public trust they hold, and to take 
the lead in reorganising industry on a genuinely co-operative or social 
basis. The structural changes of industry he desires to see must be 
the natural results of the substitution of public for private motives. 
Euskin cannot be regarded as a prophet of the Co-operative or 
the Profit-Sharing Movements in the ordinary acceptation of those 
terms. The co-operation he craves is wider and different. 

I do not mean, for instance, by co-operation that all the master bakers in a 
town are to give a share of their profits to the men who go out with the bread ; 
but that the masters are not to try to undersell each other, nor seek each to get 
the others' business, but are all to form one society, selling to the public under 
a common law of severe penalty for unjust dealing, and at an"established price. 

He does not wish to disturb authority and government in 
industry, but to insist that both these functions shall be exercised 
for the good of society. National industry he would wish to see 
regulated by the restoration of a sort of guild system, each trade 
having a government of its own, fixing prices, wages, and conditions 
of industry, subject to the veto of a national authority. He 
even looked to the future establishment of a true international 
commonwealth whose life was to conform to "the primal and eternal 
law of vital commerce" — "namely, that every nation is fitted by its 
character and the nature of its territories for some particular 
employments or manufactures, and tbat it is the true interest of 
every other nation to encourage it in such specialty, and by no 
means to interfere with, but in all ways forward and protect its 
efforts." ("Time and Tide," p. 5.) So far is Euskin removed from 
democratic sympathies that he is prepared to entrust the reformation 
of industry to the existing aristocracy and plutocracy if they will 
undertake the task, believing that " The upper classes, broadly 
speaking, are originally composed of the best-bred — the most 
energetic and most thoughtful of the population," and not perceiving 
that such qualities must be so damaged and degraded by the wrong 
living of many generations as to render these classes incapable of 
realising, much less of executing, such a "trust" as he would confide 
to them. 

Euskin diagnoses more faithfully than any man before him the 
social and industrial diseases of society, and the organic cures 
which he prescribed are sound. Briefly stated, they are as follows : 
A free, liberal, national education should impart to every child the 
true elements of general culture, and a particular training in some 



208 



BUSKIN AND WORKING-CLASS MOVEMENTS. 



skilled work of hand and brain ; this skill, discovered and educated, 
should be applied in some regular employment, so as to furnish 
fine goods or services to society; this employment should be 
constant ; its conditions should be fixed not by private bargaining, 
but by public ordinance, and such pay should be attached to it as 
is sufficient for a full maintenance of the worker and his family in 
comfort and efficiency. Not only should the labourer be worthy 
of his hire, but the hire should be worthy of the labourer. Euskin's 
pre-eminent service to the cause of social progress lies in his 
insistence on an abandonment of competition and a return to 
"status" as the condition of social health. 

In his prescription of social reform there are two errors which 
have caused many practical reformers to overlook his services. 
The first has been already mentioned, his belief that a moral appeal 
to the existing governing classes was an effective method of reform. 
The second is the excessive rigidity imparted to his conception of 
the new order. Perceiving the desirability of "status," he 
overstrains the notion of fixity it seems to imply; his mind, never 
assimilating the doctrine of eternal evolution, failed to provide for 
a natural development of "status" to accord with the future 
changes of society. His heart was set upon the finality of a new 
and glorified feudalism, animated by a perfect and, therefore, 
changeless spirit of humanity. 

But though the true methods of progress are popular and not 
aristocratic, reforms provisional, not final, it is none the less true 
that Euskin correctly foresaw the main lines of industrial advance. 
Everywhere organisation is taking the place of competition. Much 
of this organisation in its early stages is animated, not by truly 
social feeling, but by group self-interest. In this spirit a number of 
manufacturers or merchants in a trade agree to restrain their 
"cut-throat" competition by fixing price-lists, or by limiting output, 
or even amalgamate in some syndicate or "trust." In this spirit 
a number of labourers agree not to undersell one another in the 
labour market, and to substitute collective for individual bargaining. 
In this spirit an organisation of employers in a trade sometimes 
agrees with a trade union to hold up prices and distribute the gain 
in settled proportions between capital and labour. All such 
arrangements may be far removed from a true social order, and the 
motives which impel them may be even anti-social in the larger 
sense; but they are all steps in organisation representing a 
suspension of the cruder individualistic struggle. These syndicates 
and unions may well form the nuclei of guilds, ordered and 
controlled in the wider social interest. That this is no wild or 
distant dream is indicated by recent industrial history in Australasia, 
where the foundations of legislative control are laid in these 



209 



RUSKIN AND WORKING-CLASS MOVEMENTS. 



voluntary co-operative unions of the capital and labour in the several 
trades. Industrial peace, security of pay, and other conditions of 
employment are the first-fruits of the new public status which is 
thus conferred upon these voluntary unions. 

Still more important is the series of public Acts based on a 
growing recognition of the folly and injustice of treating "labour" 
as a mere commodity to be bought at the cheapest price it 
can be got. When Euskin in "Unto this Last" denounced the 
fallacy and the wickedness of "the economy of low wages," public 
intelligence was not yet ripe for the acceptance of a truth for which 
not even the practical experiments of Eobert Owen could secure a 
fair hearing. Most hard-headed men of business now accept the 
doctrine of the economy of high wages so far as to admit that hard, 
continuous, and responsible work cannot be got by sweating. 
Many public bodies and some private firms are beginning to 
assimilate the moral doctrine which underlies this true economy, 
viz., that it is profitable to secure to their employes such conditions 
of remuneration and employment as will turn their thoughts away 
from the motive of pay. and concentrate them upon the quality of 
work. Euskin's most revolutionary doctrine was that you do not 
get the best work out of a man unless you secure his goodwill and 
interest in the work he is doing. Man, he teaches, is "an engine 
whose motive power is a soul." 

The largest quantity of work will not be done by this curious engine for pay, 
or under pressure, or by help of any kind of fuel which may be supplied by the 
caldron. It will he done only when the motive force — that is to say, the will or 
spirit of the creature— is brought to its greatest strength by its own proper fuel, 
namely, by the affections. ("Unto this Last," p. 10.) 

Now, in order to secure this "fuel of the affections," this 
goodwill in labour, the work itself must be capable of love, must 
contain appeals to human interest, and the mind of the worker 
must not be occupied by calculating how much pay he shall receive ; 
it must be at once interesting and disinterested work. These 
conditions convert a worker from a sordid hireling into a social 
servant; and just in proportion as they are extended more widely 
over the various fields of industry do we get a sound social order. 
Even the more routine sorts of mental and manual labour, which 
have little attractiveness in themselves, can be dignified if the 
worker can be made to feel that he is serving society and not 
merely earning his pay. 

The natural and right system respecting all labour is that it should be paid 
at a fixed rate, but the good workman employed and the bad workman 
unemployed. The false, unnatural, and destructive system is when the bad 
workman is allowed to offer his work at half price, and either take the place of 
the good, or force him by his competition to work for an inadequate sum. 
("Unto this Last," p. 21.) 

_ 



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KUSKIN AND WORKING-CLASS MOVEMENTS. 



It is strange that to so many this doctrine should still seem 
impracticable or unprofitable, seeing that, as Euskin himself 
points out, it has always been accepted and applied to the better 
sorts of professional and official work. If a town clerk or other 
public servant is required, it is not usual to make applicants bid 
against one another, to choose the man who will do the work at 
the lowest figure, and to dismiss him when work is slack, or when 
a still cheaper man turns up. No! The method adopted is first 
to fix a salary which will enable the oflicial to maintain himself and 
his family in health, comfort, and dignity; to select the best man 
who is willing to take the post upon these terms, and to guarantee 
him practical permanence of tenure during good behaviour, with a 
retiring pension when he is too old to work. It is justly held that 
this is the best way of securing officials who will give their energy 
and ability to the honest performance of public service. 

Gradually this method of employment is being extended from 
the higher to the lower grades of public servants ; permanent or 
steady employment at a fixed non-competitive salary, with a 
pension, has become the rule throughout large State departments, 
and municipal bodies are moving rapidly in the same direction. 
Halting places, more or less arbitrary, are found in the extension 
of this principle from m.ental to manual, high-skilled to low-skilled, 
responsible to routine labour. But it is perceived that, as the social 
and industrial system grows more complex, responsibility emerges 
everywhere ; the health, safety, and comfort of larger and larger 
numbers of persons depend upon the care, skill, integrity, and 
other moral and intellectual qualities of platelayers, riveters, 
journeymen bakers, dustmen, booking clerks, and other manual or 
routine-mental employes ; it becomes more and more socially 
profitable to elicit their goodwill, interest, and feeling of responsi- 
bility. In a word, the mental or spiritual factors are seen to play 
an ever-growing part in ordinary work, and it is, therefore, more 
urgent to apply stimuli to these factors. 

So far as competitive conditions, with their attendant fluctuations 
of demand, permit, there is a growing tendency in well-organised 
private businesses to recognise this moral efficiency of fixity of 
pay and employment, and to apply the salary and pension principle 
more widely. In Great Britain and the United States not only the 
quasi-public services, such as railroads, banks, &c., but some great 
manufacturing and mining companies are learning the worth of 
well-fed, contented, and attached employes who regard themselves 
as belonging to the firm in the sense, not of old-time serfs, but of 
free co-operating units. The intelligent self-interest and good 
feeling of employes coalesce here up to a certain point with the 
separate class-organisation of labour ; though with a good deal of 



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RUSKIN AND WORKING-CLASS MOVEMENTS. 



friction both forces make for a fixed standard of conditions of 
employment, "a common rule" implying a minimum wage, a 
maximum working day, and some security of employment. Class 
after class among the manual workers are pressing towards this 
new industrial goal ; and, though cut-throat competition and the 
moral anarchy of "sweating" still prevail over large fields of 
industry, the proportion of industrial order to industrial chaos is 
increasing in all civilised communities. With every growth in the 
proportion of public and semi-public servants, of the large organised 
transport industries and the professions, and of those great 
productive businesses which enjoy fair regularity of production and 
of market, the proportion of workers who live under the worst 
conditions of a bare hand-to-mouth livelihood diminishes. It is 
true that the absolute number of these degraded workers is still 
very large, and that the conditions of wage, hours, regularity of 
employment among most advanced public and private industries 
leaves them far removed from the true social order which Euskin 
desired to see ; but progress along the lines laid down in " Unto 
this Last" and "Time and Tide" is continuous and tolerably quick. 
The great modern disorders of strikes and lockouts, booms, 
depressions, and crises are in themselves evidences and results of 
the partial solidarity and organisation which have come into 
existence in various parts of the industrial field ; great organised 
conflicts between capital and labour, rarer in occurrence, displace 
the continuous sporadic guerilla warfare of earlier times ; the wider 
and more numerous attachments between trades and markets 
extend the area of each industrial disturbance. The general trend 
of niovement is towards an industrial order based on a recognition 
of constancy of employment for all who take part in industrial 
processes, and of the substitution of salaries of maintenance for 
competitive wages. 

The "Co-operative Movement" has its chief significance as a 
great tributary to this stream of new industrialism. On its 
distributive side it aims to restore regularity of custom, and by 
eliminating the factor of middleman's profit to enable consumers 
to get sound commodities at fair prices; on its productive side it 
seeks at once to maintain orderly and equitable relations between 
capitalist, manager, and employ^, and to reconcile the interests of 
this co-operative group of producers with the co-operative group 
of consumers. Amid all the structural varieties of the Co-operative 
movement these common properties are found; all aim at sub- 
stituting "order and co-operation" for "anarchy and competition." 

The survival and revival of sweating industries in the midst of 
civilised societies, and the increased adoption of piece wages and 
of "forcing" wage systems in some important branches, appear to 



212 



EUSKIN AND WORKING-CLASS MOVEMENTS. 



militate against this progressive tendency. But a wide outlook 
upon the whole field of human occupations shows that an order 
which is not only economic but moral and rational is advancing. 
This order is based upon the gospel, so persistently and powerfully 
expounded by John Ruskin, that man is not distinctively a ''covetous 
animal," but a being capable of effective and productive co-operation, 
just in proportion as the work he is called upon to do for society 
is worthy in itself and in the remuneration which it brings. 

Euskin's great and permanent influence is derived from his 
idealism, the laws of honour, humanity, and justice which he sought 
to impose upon society. These laws, as I have shown, were not 
mere amiable platitudes, Utopian notions of a perfect order, but in 
the main practicable rules for the conduct of national Hfe in 
business, education, and the home. The failure of most of his 
little private experiments in agricultural and industrial reform, 
connected with the St. George's Guild, nowise implied a lack of 
soundness in his principles, but merely an over-confidence in the 
enthusiasm of his disciples and a neglect of certain practical details 
essential to success. Among the numerous experiments in farming, 
cloth making, and retail trade which he set on foot none fulfilled his 
expectation. His educational enterprises were more immediately 
fruitful. Not only the Working Man's College in Great Ormond 
Street, but the movement of college settlements owed much to his 
early assistance and co-operation. Ruskin Hall, at Oxford, and 
several enlightened schools in various parts of England bear valid 
testimony to the utility of his life-long propaganda ; the Museum 
at Sheffield is not merely a unique expression of his personality, 
but an embodiment of his whole educational scheme. 

But while John Ruskin' s life and writings have not been void 
of influence on the practical movements of his age and country, it 
cannot truthfully be claimed that they have yet borne full fruit. 
Mechanical progress, quantitative standards of wealth, short range 
utilitarian valuations had gained too great a dominion over our 
national life to admit of easy check or counter-action. Appealing 
to society and justice, Ruskin seemed to most a fanatic and a 
Utopian revolutionist. His direct personal influence on the working 
classes has been grievously impaired by their lack of those very 
elements of culture which it was his supreme desire to see secured 
for them. As soon as popular education becomes a reality and not 
a name, the force and justice of John Ruskin' s gospel will find in 
the open intelligence of the working masses an acceptance and a 
welcome which will give him the first place among British prophets 
of the century through which he lived. 



2] 3 



The Industrial Situation in 

Russia. 



BY W. A. SUTHERLAND. 



DURING the past year the eyes of the world have been 
fixed upon Russia in wonder and curiosity. The fierce 
struggle between that monstrous empire and the newly- 
evolved Eastern Power has upset all preconceived notions 
as to the weight of numbers, and has proved the value of efficiency 
and high training against great but ill-regulated might. It is 
significant that if we pass to the internal policies of Russia we find 
a similar revelation of giant strength hampered by inefficiency, for 
Russia is like a giant in infancy, latently conscious of its powers, 
and restricted by organised reactionary influences. 

Russia is almost incomprehensible to an insular people, if only 
by reason of its vastness. The Czar rules over a sixth part of the 
land surface of the world. In Europe alone he governs an area of 
more than two million square miles, a territory nearly seventeen 
times as large as the United Kingdom and six times as great as 
France; and his subjects, who are of many races, number 
130,000,000. It is a country of vast distances and varying interests, 
of arid wastes and tracts of great fertility, of deep-seated ignorance 
and high culture, of immense resources imperfectly employed, of 
latent energy and tremendous possibilities. Long and interesting 
though its past has been, Russia is still only at the beginning of its 
development, but though that development may be slow it will in 
the end, by whatever agencies it may be shaped, have a great 
influence on the economy of the world. It may be that out of the 
adversities which have overtaken the vast empire may spring a 
new growth which shall lead to an enormous fruitfulness. The 
civilised world has no cause to be afraid of Russia, but it has great 
reason to hope for a happy issue out of its present afflictions. 

To comprehend the inner movements which are slowly shaping 
the course of Russia, we must first survey the circumstances of 
the empire. It is primarily an agricultural country, but upon this 
foundation and at the expense of those who live by agriculture 
a remarkable industrial structure has been built up. With a good 
system of agriculture it may yet be one of the granaries of the 
world, but it is also enormously rich in mineral resources and in 



214 



THE INDUSTEIAL SITUATION IN RUSSIA. 



timber, and with their utiUsation it is destined to contribute 
substantially to the world's wealth. But for the moment the 
genius of the people is stifled by the system of government. The 
State is everything and does everything. It is the greatest 
landlord, the greatest trader, and the greatest railway contractor 
on earth. It controls the fisheries, the forests, the mines, the 
industries, the drink trade ; it regulates what it does not administer 
and restrains what it does not dominate. Russia is a gigantic 
State monopoly, a mammoth trust. Yet in all it does it is 
autocratic, not democratic, for the people are without power or 
influence. Russia is ruled by the bureaucracy, the select and 
exclusive caste .of officials, and though public opinion asserts itself 
from time to time, frequently by violence, the officials make no 
effort to amend the evils against which the movement is directed, 
and try only to suppress its manifestations and to thwart its 
workings. The effect of a system of government such as this is to 
destroy the capacity of the people and to compel them to remain 
dull, unprogressive, incapable of origination, apt pupils, clever 
followers, but unable to lead. Some one has called Russia "the 
new America," but though there has been an awakening in the 
country, and a development of industry which is truly remarkable, 
though there is a constant seething in the minds of the people 
which must one day lead to upheaval, it is still the antithesis of 
America — a vast, somnolent, ignorant, oppressed community, 
seething with inarticulate emotions, working almost unconsciously 
towards better things, yet blind to the outlets and lacking 
leadership. 

The future of Russia lies with the moujik — the peasant. At 
present he is a child in leading strings, ignorant and wretchedly 
poor, blindly superstitious, conservative and tenacious of old beliefs. 
His passionate attachment to the Orthodox Church has been of 
great efficacy as an antidote to revolutionary teachings; his belief 
in its power has consoled him for the trials of his miserable 
existence. To understand Russia one must observe the moujik, 
and consider his circumstances. When slavery was abolished in 
1861 by the decree of Alexander II. nearly the whole of the 
population was scattered over the country in sparse settlements, 
and the landowners, who were also the slaveowners, lived with their 
dependents on their properties. The few large towns were mosth^ 
composed of officials and military men. Under the medieval 
system which lasted so late into the nineteenth century the 
enslaved rural population produced nearly all the articles they 
required for their own and their lords' consumption. Each estate 
was virtually self-dependent, and the scanty trade consisted chiefly 
of articles of luxury mainly imported from abroad. The few 



215 



THE INDUSTRIAL SITUATION IN RUSSIA. 



industries were engaged in the production of cloth and iron 
commodities ; the means of communication were primitive, so that 
the movements of the people were limited, and for the most part 
they lived and died in one spot. The peasant serfs could not 
accumulate property, and were entirely at the mercy of their lords 
and masters. But the emancipation changed all that. The 
peasants became to a certain extent independent ; they could earn 
money and spend it as they pleased. With the grant of civil rights 
they were also given land taken from the estates which they had 
previously cultivated for the owners. The allotment was -calculated 
to give from ten to twenty acres to every male member of the 
community, at fixed rentals ; but to facilitate the transfer the 
landlord received the value of his land from the Government, and 
in 1881 a scheme came into force whereby the peasants had to pay 
to the Government the price of redemption in forty-nine annual 
instalments, so that the land should be enfranchised in 1930. 

It should be understood that there is no individual property in 
land among the peasants ; the soil is vested in the communities. 
The Eussians, it is well known, have a deep-seated instinct for 
co-operative action, their family system is patriarchal, and the 
heads of families join together to form the Mir or village council, 
which in turn elects representatives to the higher bodies for local 
government. The Mir is still the unit of self-government, and by 
it the essentials of local life are preserved ; but in these and the 
higher elective assemblies the initiative of the people is limited by 
the control of special Government officials, for the Eussian 
bureaucrats are opposed to every democratic tendency. But the 
root difficulty of the situation is that the emancipation deprived 
many of the people of the security of dependence without giving 
them adequate alternative means of subsistence. It is admitted now 
even by conservative Eussian officials that the land divided among 
the peasants at the time of the emancipation was not merely 
insufficient, having regard to the natural expansion of the population 
in the future, but was actually insufficient at the time, with the 
existing methods of culture, for the maintenance of the population 
then dependent on the land. The Eussian population increases 
rapidly in spite of ill-nourishment and insanitary conditions of life. 
Consequently the original deficiency was aggravated as the years 
went on, and the boast that the country has no landless proletariat, 
really baseless at the beginning of the new era, loses force every 
year. There are millions at the present day who are either 
landless or have not enough land to sustain them and their families, 
and are entirely or partly dependent on the outlets for their labour 
in the industrial regions. They have shown their desire for more 
land by making desperate efforts to purchase it, and the Government 



216 



THE INDUSTRIAL SITUATION IN RUSSIA. 



was not wholly blind to the advantacre of this movement and 
fostered it by the establishment of the People's Banks which give 
assistance to the peasants, who wish to extend their holdings. 

But the immediate and natural result of the liberation of the 
serfs was the creation of a very large body of consumers no 
longer provided for; a great impetus was, therefore, given to 
the establishment of industry, and organised production on a 
commercial basis began. The means of communication were 
developed as a natural result, and the first impetus was given to 
the demand for education so that the producers might be better 
equipped for their tasks. The result of that movement has been 
the growth of a great industrial system, but in spite of -it the 
chief Eussian activities are rural and cultural. Some 85 per cent, 
of the population follow rural pursuits, and their methods are 
primitive and ineffective. Broadly speaking, these people live in a 
state of poverty which would be regarded as horrible in England. 
Their destitution is distressing and pitiful. A journey through the 
rural regions fills the Western observer with sorrow and dismay. 
Vast and apparently interminable flats with the merest apologies 
for roads lie before him, and here and there a miserable collection 
of huts, called a village, the home of a patient people, victims of 
famine and disease, who with primitive implements endeavour to 
scrape a paltry tribute from the ill-tended soil. Nothing strikes 
the traveller going eastwards more sharply than the contrast 
between the splendidly cultivated lands of the German Empire 
and the starved and unresponsive wildernesses which lie around 
him when he crosses the Eussian frontier. As his train creeps 
along he sees a peasant in his foul sheepskin urging a feeble and 
skinny pony to scratch the surface of the soil with a rickety 
wooden plough, the share of which is also of wood shod with the 
merest tip of iron, because the cost of an iron plough in that land 
of high protection is beyond his miserable means. Though the 
soil of a great part of Eussia is naturally good and fertile, the vast 
"black loam" belt being capable of yielding very heavy crops, it is 
estimated that the produce of Eussia is four times less than that 
of America over a similar area, and about ten times less per head 
of the population employed in the cultural industry. The country 
does not produce an excess of cereals, though it exports so much. 
Its increased exportation is due to insufficient consumption at 
home. One authority declares that if the whole of the wheat and 
barley grown in the country were retained for consumption at 
home European Eussia would still have less than it needs for the 
food of its own people, judged by the standard of consumption in 
England. The yield per cultivated dessiatin is the lowest in 
Europe. Belgium produces 128 poods per dessiatin, and Eussia 



217 



THE INDUSTBIAL SITUATION IN RUSSIA. 



less than 39 poods — (a pood is equal to about 361bs. and a dessiatin 
to 28-6 acres). Yet, though Eussia produces less corn per head 
than any European country, it is the second corn exporting country 
in the world. What wonder that in that land of famines the 
consumption of bread should have fallen 701bs. per head, and the 
rejections for military service have increased over 14 per cent, in 
seven years ? 

The strangling influence of poverty causes imperfect cultivation 
and restricts the yield in the best seasons, and there are periodical 
crop failures which cause the direst distress. Famine is endemic 
in Russia. In the terrible famine of 1891, when a relief fund was 
organised in England, it was stated that every sovereign subscribed 
would keep an adult Russian for eight months until the harvest 
came again. No more terrible commentary could be made on the 
wretchedness of the people. In 1898 there was a failure of the 
crops in several extensive regions. Before the famine which ensued 
the people of the province of Simbirsk were six million roubles in 
arrears with their taxes and redemption payments, a sum nearly 
equal to the produce of four years' taxation. The people of the 
Kazan province owed sixteen millions roubles, or eleven roubles a 
head; thus they were also four years behind with their payments, 
and the crisis of that year only made matters worse. Professor 
Oseroff wrote : — 

All Russian consumers suffer quite absurdly from excessive protection, and 
pay vast sums to the manufacturers; while, on the other hand, Russian 
agricultural industry suffers because of the high duties on many articles which 
agriculture requires for development. The high tariff on iron compels the 
peasant to till the soil with an antediluvian plough, to harrow it with dry wood, 
to reap the grain with his hands, to winnow it by the breeze, to grind it, if 
not in the domestic mortar or cask, in a windmill which contains not a single 
iron nail. 

As Russia is primarily an agricultural country, and it is by the 
tilling of the soil that the majority of the people must live, it would 
appear to be the first duty of the Government to develop agriculture 
and not to strangle it. But the poverty of the peasants is aggravated 
by the high prices which have been maintained for the benefit of 
the manufacturers; when famine comes there is no credit except 
from the money-lender and no food except from the district council. 
Some fifty Commissions have sat to inquire into the causes of 
famine and to discover remedies, but little progress is reported. 

To eke out the pitiful yield from the land, which is in its 
allotment insufficient for their maintenance, the Russian peasants 
have built up an enormous home industry. In the long winters 
the rural people work in their own homes at various handicrafts, 
and where the soil is least productive these industries are most 
numerous. It has been estimated that seven or eight millions of 



218 



THE INDUSTRIAL SITUATION IN RUSSIA. 



people are more or less constantly employed, often working for 
sixteen hours a day, under the most oppressive conditions, for 
the home trades are largely in the hands of middlemen and 
sweaters, and though the produce of the labour so expended is 
estimated at from fifty to eighty millions sterling the wages earned 
by the individual are beggarly. Six or seven shillings is a common 
return for a week's toil. 

But neither the land nor the home industries are sufficient for 
the needs of the Eussian peasantry, and the industrial development 
has been in one sense a boon to the people in providing them with 
a new means of livelihood. Circumstances rather than policy have 
created in Eussia a distinct landless artisan class. The majority of 
the peasants, even of those who work in factories, are, however, 
still attached by ownership to the land, though it is not enough 
for their needs. But in the central industrial districts, in the 
Governments of Moscow and Vladimir, there has grown up a class 
of w^orkers who have no longer any interest in or ownership of the 
land, and who live by their earnings in mills and workshops and 
mines. In these districts the landless workmen in the industries 
are estimated at 86 per cent, of the total number employed. . 

Before entering on a more detailed examination of the industrial 
and agricultural conditions it may be well to consider the 
characteristics of the people with whom we have to deal. The 
typical Eussian peasant is good-natured, kindly, sluggish, inactive. 
He is simple, almost childlike, and very patient; many of the 
Englishmen there who have experience of him and his work are 
inclined to regard him as deceitful, capricious, lazy, and unreliable, 
and he is certainly cunning. But of his kindly disposition there 
can be no doubt. Every one in Eussia is "brother," and each 
helps the other in the true fraternal spirit. The communal family 
life is generally happy, and the very poverty of the circumstances 
tends to promote mutual helpfulness. The poverty is grinding and 
impairs the stamina of the people, but it enhances rather than 
destroys the feeling of consideration one towards the other. The 
villages are composed, as a rule, of wretched one-storey huts, 
thatched with straw, and in every stage of dilapidation. 
Sanitation is almost unknown, the water supply is almost 
invariably bad, the food coarse and insufficient. Disease is rife, 
and the death rate is sometimes appalling, yet the population 
continues to increase. The people live for the most part on black 
rye bread, cabbage soup, porridge, and potatoes, with tea or kvass, 
a light fermented beverage. Flesh meat enters rarely into the 
dietary table, though fish is eaten freely, and a pickled herring 
and a slice of black bread may make a Eussian workman's dinner. 
The Eussian is self-indulgent and improvident notwithstanding his 



219 



THE INDUSTRIAL SITUATION IN RUSSIA. 



co-operative methods. When he has money enough he is prone 
to spend it on vodka, and drunkenness is extremely prevalent still, 
in spite of the Government monopoly and the temperance movement. 
He is often dirty and disgusting to look upon. Once a week he 
is expected to take his national vapour bath, but then he dons his 
filthy sheepskin again in the winter, vermin and all. One morning, 
when on a journey to the south of Moscow, I looked out of the 
railway carriage at a crowd of peasants on the platform. They 
had travelled all night in the most uncomfortable circumstances, 
and had rushed to a tap standing there against the wall to refresh 
themselves. A little garden watering can which hung by the side 
of the tap was filled with water, and one of them sucked a mouthful 
from the spout. After turning it round in his mouth for a few 
seconds he spat the fluid into his hands and rubbed his face in it, 
and, his morning ablutions thus performed, he left the others to 
follow his example and strode back to the fetid carriage. 

But the most striking phase of the peasant's life is his intense 
devotion to his Church, his almost superstitions reverence for its 
doctrines and ministers. It has been said that the educated 
Kussian treats his religion with polite irony, but the ignorant 
Eussian has the profoundest veneration for the Church, and, 
therefore, for the person of the Czar, who is its head. In the 
streets he may be seen crossing himself before the innumerable 
shrines and holy places, and buying candles to light at the altars; 
the ikon or sacred image is erected in every house and every 
business place, and a man about to do some evil deed will cover 
its face that it may not witness his transgression. The priests, 
many of whom are ignorant and self-indulgent, have great power, 
and the hundreds of thousands of beggars — for mendicancy is an 
organised avocation — parade religious symbols in an appeal to the 
sympathies of the people. 

A dull,, darkened, and superstitious race, contented so long as 
there is money enough to pay taxes and buy food from harvest to 
harvest, with a little over for vodka and self-indulgence, is easily 
managed by the administrative system of Eussia, so long as the 
old conditions remain. But new conditions and the dissemination 
of new ideas are beginning to have their effect. The Government 
represses and attempts to improve a^ the same time. Some years 
ago it took possession of the drink trade and converted it into a 
monopoly, inspired, no doubt, by a desire to promote temperance, 
and also to enlarge the State revenues. Something has been done 
to check the indiscriminate consumption of vodka, and counter 
attractions have been provided out of the profits of the monopoly. 
The People's Committees appointed to organise this movement 
received in 1900 £630,000, or rather less than a fifth of the profits 



220 



THE INDUSTRIAL SITUATION IN RUSSIA. 



of the monopoly in that year. Some 2,000 people's theatres have 
been established in the towns and villages, to which the people are 
admitted free or at nomijial charges; lecture halls, concert halls, 
tea rooms, libraries, secular Sunday schools, night shelters, 
workmen's dining halls, and establishments corresponding to 
our Eowton Houses have grown up with a perceptible effect on 
the social life of the people. But the moujik has many lessons to 
learn ere he can be regarded as a good and progressive citizen, 
and, most of all, he needs self-control and education. His 
elevation must be a slow process, for he is the plaything of a 
Government which is firmly opposed to the spread of enlightenment 
or the creation of a thinking and assertive populace. The poliee 
have him in their power, and, though a reform of judicial procedure 
followed the emancipation, the laws are in practice treated with 
levity, and the administration is corrupt from the highest to the 
lowest points. The passport, without which a Eussian cannot 
move from place to place, is an oppressive weapon, for it restricts 
freedom, and is used to break up intercourse, and it gives the 
authorities complete control over the movements of the individual. 
Naturally it could not be an easy matter to build up a great 
productive industry with such a people, untrained to organised labour 
and incapable of initiative. And yet Eussia has made amazing 
progress. She has developed a great external trade, chiefly composed, 
so far as exports are concerned, of the fruits of her agricultural 
activities. Eye is the most important victualling crop, and in the 
production of wheat, which is chiefly grown for export, Eussia may 
one day rival the United States when the methods of cultivation are 
improved. The wheat area is enormous, the "black loam" belt is 
very fertile, and immense areas yet remain to be brought into 
bearing. But the methods of cultivation, as has been pointed out 
already, are most primitive, and are improving very slowly. Mineral 
manures are still used very little, and there is an insufficiency of 
stable manure. Scientific farming, speaking generally, is unknown. 
One sees the peasants still making general us6 of imperfect 
implements, like the foot ploughs made by themselves; harrows 
made of iron are exceptional; in the black earth region harvesting 
is still largely done with a scythe, outside that zone with a sickle ; 
threshing is often done with a flail, and in the south by riding over 
the grain with a cart. Machinery is coming in slowly, though 
co-operation among the small cultivators is enabling a more extended 
use of labour-saving machinery to be made, and there has lately 
been a notable increase in the importation of agricultural 
machinery. The average exportation of grain is from 140,000,000 
to 150,000,000 cwts., 54,000,000 cwts. being wheat. The industries 
attached to cattle rearing are also very important. In 1900 it was 



221 



THE INDUSTRIAL SITUATION IN RUSSIA. 



estimated by Eussian officials that 154,000,000 head of cattle could 
be found in Eussia, or 120 for every 100 souls, but the number does 
not keep pace with the population and is not evenly distributed. 
It is also estimated that Eussia has more than half of the total 
number of horses in the world, and there are 70,000,000 sheep, 
but many of the small farmers have not even horses for their 
ploughs. Dairying has become a great industry, and is rapidly 
extending. In 1900 the total value of the dairy produce was 
estimated at £37,000,000; in 1896 the export of butter was 100,000 
cwts., and in 1900 it had grown to nearly 400,000 cwts., worth a 
million and a half of our money. This trade is only in its infancy, 
but there are already 3,700 butter-producing establishments in the 
north of Eussia and in Siberia. For meat, tallow, and hides four 
millions of cattle are annually slaughtered; 2,500,000 cwts. of wool 
are obtained, and the export egg trade, which is growing rapidly, 
is worth three millions a year to Eussia, the total produce being 
estimated by Eussian statisticians at over 3,000,000 cwts. Milling 
has been greatly developed in the last two decades, and it is 
estimated that there are now 20,000 flour mills in the empire; 
while for the sugar industry in 1901 425,600 acres w^ere cultivated 
with beet, more than double the area of twenty years before. It is 
worthy of note, however, as an example of the methods pursued, 
that while in the west of Europe the average yield of beet per 
acre is fifteen tons, in Eussia it is only six. In 1903 the area 
under sugar beet in Eussia was 1,390,000 acres, exceeding that 
in Germany by 35 per cent.; but the German crop was about 
one and a half times as great as that of Eussia. The annual 
consumption of sugar per head in Eussia is 181bs., about one-fifth 
of the consumption in the United Kingdom. 

In spite of the demands such occupations make on the work of 
the peasants, the Eussian industrial development has been facilitated 
by the plenitude of labour and its cheapness. Eussia's mineral 
resources are plentiful, though as yet imperfectly developed. The 
coal production in 1900 was 16,151,577 tons, and for other needs 
3,643,000 tons were imported. The iron production was 2,907,299 
tons, and the production of steel has risen from 354,000 tons in 1889 
to nearly 2,000,000 tons at the present day. The enormous 
petroleum industry in the south has doubled its output in ten years. 
To cope with the expansion of trade the Government carried out 
great railway works. In 1902 there were 40,836 miles of line, and 
the roads were improved. There are 52,000 miles of natural and 
artificial w^aterway in European Eussia, and the total value of the 
cargoes carried in the vessels which call at the 2,500 river landing 
stages is estimated at £44,000,000. But this system can only deal 
with traffic during the open season, and it is on roads and railways 



222 



THE INDUSTRIAL SITUATION IN RUSSIA. 



that the country must mainly rely for its distribution. Up to 1901 
£400,000,000 had been spent in railway works, 95 per cent, of the 
outlay being incurred by the Government or under Government 
guarantees. 

Considering the industrial activities of Russia in more detail, 
one is astonished at the remarkable progress in organisation which 
has been made in a generation. The export of timber amounts to 
gome £5,000,000 sterling, and there are about 1,300 saw mills 
employing 45,000 men, with an output valued at £6,000,000. In 
300 furniture factories some 10,000 men are employed. There are 
many paper and wood pulp mills; in 1902-3 275 factories were 
engaged in the extraction of sugar from beet; the leather and boot 
trades have grown to considerable proportions, and thei*e are 
important glass, pottery, and chemical industries; and mining 
employs some 300,000 men, 77,000 of whom are engaged in the 
extraction of gold-bearing ore. 

But the chief industries are those of iron and textiles, and the 
development of these is very remarkable. The policy of high 
protection and Government encouragement is directly responsible 
for the great inflation of the metal trade. Many of the huge 
establishments built up with foreign capital are under the control 
of Englishmen. For instance, the English New Russia Company 
was founded in 1869 by John Hughes, of Dowlais, and round the 
works, which employ from 10,000 to 15,000 men, a town of 30,000 
people has grown up. The dividends paid gradually rose to 20 per 
cent. In 1893 30 per cent, was paid; in 1894 each share was 
doubled in value and a dividend of 25 per cent, was paid; and 
since then there have been dividends of 15 and 20 per cent. Many 
other companies in the iron trade have done extremely well. 

Qnder the protective policy the textile trades have also grown 
to great dimensions, employing 700,000 hands, with 6,500,000 
spindles and 150,000 looms. The cotton trades alone employ more 
than 15 per cent, of the factory workers of the empire, while there 
is a considerable production of wool, linen, silk, jute, hemp, and 
lace goods. Russia has greatly encouraged cotton growing in the 
Trans-Caucasian regions, and in 1903 derived 6,000,000 poods 
from that source and 8,000,000 poods from foreign sources. But 
this development has been carried out under a system of extreme 
protection. It has been estimated that 100 kilos of Russian cotton 
print (common Indian quality), valued at 210 roubles, could be 
obtained from abroad were it not for the import duties for 150 
roubles, so that the Russian consumer pays to-day about 60 roubles 
more than the article is worth elsewhere. Protection such as this 
imposes an enormous burden on the Russian buyers of commodities. 



22a 



THE INDUSTRIAL SITUATION IN RUSSIA. 



Thus, though prior to the emancipation trade was generally 
despised in Eussia, a new spirit has grown up with the development 
of industry. At the present day the number of trading and industrial 
concerns on which the trading tax is paid is some 400,000, and 
this is mainly the growth of thirty-five years. The difficulty, of 
course, at first was in obtaining capital, but long credit played its 
part, and the system is still universal in Eussia. It should be 
mentioned that a large part of the trade of the country is still 
transacted in the fairs, of which there are some 2,000 in European 
Eussia alone, with a turnover estimated at £100,000,000 a year. 
But this primitive method of exchange is losing its hold slowly though 
surely. A new system has taken possession of the country, and in 
spite of all difficulties — and they have been enormous — and of all 
crises — and they have not been few — the development of Eussian 
industrialism goes on. From the outset the State took an active 
part in controlling the new movements ; it guided, dominated, and 
subsidised. Eussian industry has been built up with private 
enterprise, foreign capital, high protection, and State control. The 
rise of M. de Witte to power coincided with the enormous expansion 
of Eussian industrialism which it was his policy to encourage. 
The policy of high protection was deliberately adopted so that 
Eussia might be made a great industrial nation at the earliest 
possible moment, or, as its apologists say, to make it self-supporting. 
In commercial practice it is only possible to import those articles 
which are not manufactured in Eussia and those raw materials 
which are not found in the country. Many of the industries made 
such progress that the Minister was able to claim that " the policy 
of protection has given excellent results." From 1894 to 1900 
there was a great influx of capital from abroad, France and Belgium 
being the chief contributors, and the Government also came forward 
with aid and became the chief consumers. The iron trades battened 
on Government orders for railway and other work, but there came 
an end to this demand, and then the flimsy foundation of the 
prosperity was exposed. Most of the iron trade firms had 
specialised for Government work and ignored the more permanent 
needs of the community, and when the Government orders were 
reduced or ceased they became hopelessly involved. The railway 
deficit was 45,000,000 roubles in 1902, and in the following year it 
was even worse. The deficit on the railways in 1903 was six 
millions sterling; in the present year, 1905, with the completion 
of the Orienburg-Tashkent and the Vologda- Sedletsk lines, it is 
estimated to reach eight milhons. The State has burdened the 
people by purchasing almost exclusively in the home market. The 
rails for the State lines might have been imported for half the 
money paid for them, and thus the metal industries profited at the 



224 



THE INDUSTRIAL SITUATION IN RUSSIA. 



expense of the nation, but while the companies were paying 
dividends up to even 70 per cent, they had no foresight. The 
protected industries became a gigantic trust, taxing heavily the 
resources of the people who have no elasticity of purchasing 
power. In the crisis which followed many of the firms went to the 
wall, and loans amounting to 100,000,000 roubles had to be made 
by the State Bank, which had in many cases to undertake the 
management of the concerns to avoid total loss. 

The iron trades had not recovered from their difficulties when 
the war began. Compared with 1900, the year of greatest 
production, 1903 showed a diminution of about 16 per cent, in the 
output of iron manufactures. The blast furnaces are capable of 
producing some 4,700,000 tons of cast iron, but they yielded little 
more than half that quantity in 1903. The rolling mills were 
capable of dealing with more than twice the demand of that year ; 
of 240 ironworks 33 were idle, and of 295 blast furnaces only 163 
were working in December, 1903. 

It has been claimed on M. de Witte's behalf by one who knows 
him well that 

In the long run his policy will supply a remedy for the agricultural situation. 
The capital needed for the restoration of the land cannot, as things go, be raised 
on the land. By opening up new employments in the towns M. de Witte hopes 
eventually to shift the burden of taxation on to the shoulders of the manufacturers, 
and thus to supply the State with the necessary means for staying agricultural 
decline. 

That is the dream, but the facts are not encouraging. It is the 
policy of putting the cart before the horse, and the result has 
been to retard the rate of progress. De Witte, it is true, did 
much for his country before his fall. He established the 
currency on a gold basis, organised industry, and humanised to a 
considerable extent the internal administration; but his ambition 
to make Eussia a mightier world Power by making her a self- 
contained industrial Power was pursued at the expense of the 
fundamental interest of agriculture. Eussia is an exporter only 
of foodstuffs and raw materials, and she cannot export manufactures 
under the present circumstances, so that the industries exist only 
to meet the home demand. But to support the manufacturers 
under a prohibitive tariff prohibitive prices are charged, and the 
unhappy people are too poor to pay them, so that the home 
demand is restricted and inexpansive. In 1897 the peasantry were 
in arrears to the extent of 94,000,000 roubles in the annual 
payments to the Government for the land allotted to them, and in 
1903 these arrears had grown to 121,000,000 roubles, or over 
£12,000,000. True, the Czar, on the birth of his son, remitted 
these arrears, but, as they could not have been paid, the gift was 



226 



THE INDUSTRIAL SITUATION IN RUSSIA. 



not worth much, and the accumulations of debt serve as an 
example of the poverty of the agricultural interest which prevents 
its proper development, and renders it unable to give the needed 
support to the industrial interest of which it is the chief customer. 
The natural course, it will be said, would have been to encourage 
agriculture by all means, and so to provide a consumer for 
industrial products. The opposite course has been followed, and 
it is now obvious that a stable and satisfactory industrial basis 
cannot be obtained until the country is in the enjoyment of greater 
agricultural prosperity. 

It should not be assumed, however, that the crises through 
which Eussian industry has passed are necessarily fatal to future 
progress. The Eussian is inured to misery, and is pathetically 
patient, but the resources of the country are great, and their 
exploitation has merely begun. It is necessary to survey still more 
closely some of the conditions under which that exploitation is 
attempted. The Co-operative instinct found one new outlet at the 
beginning of the industrial era. In 1900 there were 1,784 registered 
trading companies with a capital of £219,000,000. The joint-stock 
principle is mostly at work in the textile trades, and the laws 
restrict the abuse of the system. The formation of limited 
companies is strictly under Government control. Every company 
must be authorised by the Government, and its bye-laws officially 
confirmed before it can trade. Indeed, the Government has 
exercised paternal rule over the methods of trading; the law 
enjoins that all who engage in trade must keep books in prescribed 
form ; the laws regulating bankruptcy are very stringent ; and the 
patent law follows the German plan very closely. As a general 
rule all persons enjoying civil rights, Eussians and foreigners, can 
engage in trade, the only restrictions being placed upon Jews. There 
are Commercial Courts to settle commercial questions, and all who 
trade must pay a tax ranging from £52 a year downwards. 

One condition in favour of industry is the cheapness of the 
labour which is available, and a curious phase of the labour market 
is the influence exerted upon it by the Co-operative Associations of 
the workers, who form themselves into bodies known as artels. 
The artel is an old-established feature of Eussian life ; it is founded 
on the basis of unity of purpose and perfect equality. A head man 
is chosen, to whom all members are amenable, but the head man 
is, in turn, amenable to the artel. All kinds of work are in this 
way done by the members for themselves; some artels are fixed in 
one place, others wander to and fro, with or without funds, hiring 
themselves out to anyone who may need the services of a number 
of men. The employer gains by this system. Each artel is a 
social and economic unit, the members watch each other, and are 

___ 



226 



THE INDUSTRIAL SITUATION IN RUSSIA. 



moved to do the best work in the common interest, and every 
member is mutually responsible for the proper discharge of 
undertakings. Some of the artels have acquired funds, and 
engage in manufacture on their own account. For instance, 
certain villages near the city of Vladimir combined many years 
ago to buy iron to make scythes at home. To this day they carry 
on the work, the head man going forth to buy material and sell 
the products, and the others working together in common for the 
common good. Thus several branches of Co-operative production 
are successfully carried out, and the principle flourishes in a score of 
trades. There is neither president, board of directors, nor professional 
assistance; all the members work alike, and each has an equal 
voice in the management of the concern. In St. Petersburg the 
Exchange Artels are wealthy and important corporations. They 
perform the duties of longshoremen and stevedores in loading and 
unloading vessels. The owners or purchasers of cargo employ an 
artel to handle it, and the artel deposits money in the bank as a 
guarantee. The work is invariably well done, and there are 
twenty-four of these bodies in the city, and similar bodies in other 
ports. Admission to membership is strictly safeguarded, and 
disputes are invariably settled by arbitration and not before the 
Courts. Eailway work is largely done by artels ; agricultural work 
is done for landowners by artels, which, in some cases, take a fixed 
share of the crop as their reward. In all kinds of work, from 
reaping a crop to building a factory, the artel is employed, and the 
members often live together, co-operating in this way also for the 
sake of cheaper maintenance. So deeply ingrained is the instinct 
that there are instances of prisoners who found themselves cast 
together forming an artel and electing a head. Such is the 
confidence in the system that in the old days of marching to 
Siberia it was not uncommon for the officer in charge, on receiving 
the pledge of the head man that no attempt should be made to 
escape, to allow the prisoners to leave off their leg irons. The 
Co-operative instinct is second nature with the Russian; it has 
been truly said that he is not, and cannot be, an individualist. 
Employers find it to their advantage to deal with the artel because 
the common interest is to give good service ; it simplifies deaUng, 
and the loafer finds no place in its ranks. 

Though one factor in favour of industrial development is that 
labour is extremely cheap in Russia, it is, of course, for the most 
part inferior labour when judged by a British standard; but where 
modern machinery is employed, under highly-trained managers 
from more advanced industrial countries, the deficiency of skill is 
to some extent counterbalanced. It is in the machinery and 
engineering and iron trades that the men enjoy the highest wages 



227 



THE INDUSTRIAL SITUATION IN RUSSIA. 



and the shortest working day. In these trades for a day of ten to 
ten and a half hours a wage of £2. 10s. a month may be taken as 
an average payment, though there are special cases in which the 
wages rise to from £4 even to £10 a month. Even unskilled 
labourers are paid more than the 25s. a month which is about the 
average for such service in other trades. In the iron and steel 
works of the region of the Don from 3s. 6d. to 4s. 9d. a day is 
paid for rolling work, over 3s. a day for puddling, and 2s. 6d. a day 
for blast furnace work. In the textile trades spinners receive from 
two guineas a month upwards, though there are cases in some 
of the large districts in which the wages may amount to £1 and 
even 24s. a week. But the average of a man's wage in the cotton 
trade may be set at little more than 30s. or 32s. a month so far as 
the latest information, necessarily sparse and incomplete, justifies 
generalisations, and the payments for a woman's work in a cotton 
factory average from 20s. to 22s. a month. In the woollen 
factories the men's wages are rather higher, and the women's 
lower, than in the cotton trade. In the sugar factories men's work 
is paid for at an average rate of 37s. a month, and in the mines 
the payment for underground work is about half-a-crown a day. 
In the Don basin the payment for work above-ground ranges from 
Is. 8d. to Is. lO^d. a day. The lowest point is touched by the 
agricultural labourer, whose average wages vary from £6. 6s. in 
the "black earth" region to £6. 14s. in other Governments ; while, 
taking into account the value of food and lodging, the whole of 
the agricultural labourers' emoluments do not exceed £11. 10s. in 
a year. 

It must be taken into consideration, however, that the Russian 
workman in the industries enjoys some emoluments in kind, but he 
is also a self-indulgent person, who is very fond of holidays and 
observes many fasts and feasts, which diminish his working time. 
A reduction in the number of compulsory holidays has lately been 
mooted, but in the west the employers get their men to work from 
290 to 295 days only in the year; in the central provinces the 
working year is some ten days shorter, and in the east there are 
only some 270 days of actual work. But the working day is much 
longer in the east than in the west. A uniform working day has 
yet to come in Russia, though the tendency is to diminish the 
number of the hours of labour. But the employers have to render 
services to their workpeople which must be taken into account in 
considering the wages. Many factories cannot obtain labour on 
the spot and have to import it, and, therefore, they must provide 
houseroom for their people. In the Moscow Government 55 per 
cent, and in the Vladimir Government 42 per cent, of the workpeople 
live in houses built by their employers. In the western and 



228 



THE INDUSTRIAL SITUATION IN RUSSIA. 



south-western Governments large towns are fairly numerous ; 
therefore, factory dwellings are rather the exception and cash 
wages are better. But wherever houses are built they are to some 
extent an asset in the wage payments, for in the Vladimir district 
90 per cent, of those who live in the provided houses pay no rent, 
and in the Moscow district the proportion is even higher. Where 
rents are charged they seldom amount to more than 3 per cent, of 
the wages, and in most cases to only 1 per cent. 

The employers are compelled to make other provisions for the 
well-being of their servants. Factory townships in Russia often 
make a good impression on the travelling observer by reason of 
these circumstances. Some provision for medical attendance is 
generally compulsory. By a new system the responsibility for the 
provision of medical aid is laid upon the local governing bodies, 
who are empowered to exact the cost from the employers. But at 
present the industrial magnates of Russia have to lay out half a 
million a year in provision for sickness and accident among their 
employes, or 8s. 3d. per head per annum for all the workmen 
engaged in the factories which give medical attendance at all. 
Some of the little hospitals attached to the factories are models of 
their kind, and are attended by qualified medical men and trained 
nurses on the staff ; in such works medical attendance can be had at 
any time by those who demand it. An edict asserting the principle 
of employers' liability apart from the question of individual 
responsibility has lately been promulgated, and a new branch of 
insurance against risks has been opened out. An interesting 
example of its working may be given. The men who came from 
Russia to the Glasgow Exhibition of 1901 to build the Russian 
Pavilion there were insured for the period of their engagement by 
the Government which sent them over. About £120 was paid in 
premiums to insure 158 joiners and carpenters and four foremen. 
In the event of his death the family of a foreman would have 
received £317, and of an ordinary workman £169 ; in the case of 
total disablement a foreman would have received the interest of a 
capital of £475 and a joiner the interest on £253, while during 
temporary disablement the payments would have been 3s. 2d. or 
Is. 8d. a day. Schools and places of entertainment are also among 
the contributions which employers make to the advantage of the 
workpeople, and these have to be taken into account in considering 
the wage returns. 

A good deal has been done by labour legislation to secure 
proper treatment for the workmen in most of the industries, and 
there is a large staff of factory inspectors, whose duties are heavy 
and numerous, and who exercise a strict supervision. They are 
charged to enforce the regulations governing factory life, to 



229 



THE INDUSTRIAL SITUATION IN RUSSIA. 



investigate the causes of accidents, to see that the children are 
taught, that new schools are built and old ones enlarged where 
necessary, to secure the safety of steam boilers, and to enforce 
stringent measures for protection from accidents, and in labour 
difficulties they are to act as arbitrators and to enforce a settlement. 
Breaches of the rules laid down are punished by a scale of fixed 
fines, but the money so obtained is put into a fund from which, 
with the consent of the inspector, necessitous workmen may be 
relieved. 

The laws regulating employment began some twenty years ago 
by forbidding the employment of young children. Minors under 
twelve are not allowed to work in factories at all, and at specially 
exhausting work their employment under the age of fifteen may be 
prohibited. The employment of young persons — i.e., those between 
fifteen and seventeen — and women at night work between the 
hours of 9 p.m. and 5 a.m. is forbidden, except in specified industries, 
and there only under special precautions. And the duration of 
the day work of these feebler toilers is regulated to prevent 
over-pressure. Towards the middle of the last decade the 
Government began to regulate the hours of the employment of 
adults, providing that a day's work should not extend over more 
than lli hours, excluding intervals, and special holidays are insisted 
upon in the contracts, -b'or breaches of the contract on either side 
heavy punishments may be inflicted, and employers may be severely 
dealt wuth if they violate the laws against the truck system — if 
they force upon their workers payments in goods instead of coin. 
Where shops are kept attached to a factory the inspectors must fix 
the price of all articles of primary necessity, and no advance is 
permitted without their consent. The workmen are protected in 
many ways, and theoretically there is an ample provision for the 
adjustment of grievances. Theoretically, also, a strike cannot occur 
in Russia, since it is an offence against the law for which the 
penalties are duly prescribed. In practice, however, labour 
difficulties constantly occur, and as the industrial system extends 
the difficulties become more acute. There is a constant agitation 
for reduction of hours and also for increase of pay, and, though 
combination against the established order of things is constructively 
criminal in Russia, it is so common that troops have often to be 
employed to keep order, and brutal scenes are frequently enacted. 
The Russian is a born schemer, and delights in little plots, and wily 
individuals are at work stirring up disaffection. There appears to 
be a growing sense of independence in the factory workers, and yet 
it is cherished in conjunction with a servile complaisance. I stood 
one day some four years ago in the entrance hall of a great cotton 
spinning mill near St. Petersburg, one of the largest and most 



230 



THE INDUSTRIAL SITUATION IN RUSSIA. 



prosperous in Eussia, as the hour for dinner approached. A group 
of officials stood waiting the workpeople as they descended the 
stairs from the working floors, and each one, man and woman, 
submitted without the slightest sign of shame or resentment to a 
degrading search in their clothes for hanks of yarn, which they 
were suspected of the inclination to steal. It was a revolting 
spectacle to an Englishman, but the Eussians laughed and chattered 
gaily according to their kind as they held up their arms and 
submitted themselves to the humiliating daily ordeal. 

For the reasons here given, and many others which proceed 
from the character of the workpeople, labour is not really so 
cheap in Eussia as the mere wage figures indicate, and the cost of 
industrial production is considerable. The casual nature of the 
nomad labour which is still the greater part of the sup])ly is a 
drawback; and labour is most efficient where it is regular and 
constant, the workers gaining experience by their daily pursuit 
of one avocation. The Eussian is usually an apt pupil, but he has 
no initiative; he works mechanically, doing what he is shown how 
to do, but without understanding or caring to understand why it is 
done, or on what principle the method is based. He is apathetic, 
indifferent, often lazy and even unprincipled; his moral code is not 
high; he is ignorant, careless, and his instinct is to give as little as 
he can for the little he receives, so that constant and very watchful 
supervision is required. His intelligence is considerable, but he is 
not prone to exercise it in servitude, and if anything goes wrong 
someone must be near by to help him to set it right. One of the 
interesting facts of the textile development in Eussia is that it has 
been accomplished almost entirely under English management. 
Mill after mill one finds with Englishmen at the head and 
Englishmen as overseers. The Government has been sorely 
exercised by this fact, and has tried hard to extend Eussian 
management by encouraging and even compelling the employment 
in responsible positions of the products of the technical Universities, 
highly trained men with dazzling diplomas. They would entirely 
supersede the foreign management if they were able to do so. The 
British overseer and manager who goes to Eussia is an expert in 
his business, and, though he does not work by scientific formulae, he 
attains the best results, and he has the racial knack of managing 
men. The Eussian with a far higher education is too often merely 
a theorist; he needs an army of clerks and assistants to enable 
him to do his work, and he is so hedged round with the traditions 
of red tape that he is sometimes unable to manage his mill without 
a company of soldiers and occasional incursions of the Cossacks. 

A short story will illustrate this defect of the Eussian method. 
A mill manager in Ivanova, a night's journey south-east of 



231 



THE INDUSTRIAL SITUATION IN EUSSIA. 



Moscow, told me that he had to accept the services on his staff of 
a highly-trained Eussian technologue who in theory was capable 
of any work in engineering, from building a railway bridge to 
designing a battleship. One day something went wrong with a 
piece of the mechanism in the carding room, and the English 
manager said to his assistant, "This is your chance; find out what 
is the matter and put it right." A day or two went by, and the 
machinery was still stopped, and the manager, losing patience, set 
his English machinist to the task. In an hour or two the man 
had found what was wrong, and had the machinery working again, 
A little later the Eussian came back with many sheets of paper, on 
which he had demonstrated to a nicety by mathematics what was 
amiss and how it should be remedied ; and he was deeply chagrined 
to find that the machinery was already at work, that which had 
taken him three days to demonstrate having been discovered 
intuitively by an experienced and practical but less highly 
educated Englishman in a fraction of the time. 

Before pursuing this question of education and training which 
bears so closely on the future of the country, it is, however, 
necessary to survey briefly the development and possibilities of 
Siberia, to complete our review of Eussia's resources and activities. 
Siberia constitutes a third of the Asiatic continent and two-thirds 
of the entire Eussian empire. It is partly composed of vast forest 
lands, partly of mountainous areas rich in minerals, partly of 
frozen and uncultivable tundra; but there is a large region where 
the soil is suitable for cultivation, and is, indeed, fertile. In years 
to come Siberia will contribute substantially to the world's food 
supply, and with modern methods may yield enormous crops ; it will 
utilise its mineral resources, and may also build up an extension of 
the industrialism of Europe. The development must be slow, but 
it is proceeding, and Eussia as a colonising Power in Asia has 
undoubtedly had some success according to her lights. The 
Siberian Eailway, though commercial success cannot attend it for 
many years to come, .if at all, has opened up the country and 
provided the necessary means of transport, and the Government 
which entered on this stupendous undertaking had the peaceful 
development of the country as clearly in view as the strategic 
necessities. It has followed a conscious and definite creative 
policy, of which the railway is a great and spectacular proof. 
A large part of the habitable area has been surveyed and opened 
up, drainage and well-digging have been carried out, and the country 
is slowly being prepared for settlement. There are vast arable areas 
and vaster grazing grounds, and the people are being brought to 
them. In the years immediately following the emancipation the 
number of emigrants to Siberia did not exceed 2,000 a year, and 



232 



THE INDUSTRIAL SITUATION IN RUSSIA. 



there were many convict exiles who have since become settlers or 
the progenitors of a settling race. But since the construction of 
the railway a great change has taken place. In the ten years 
following its opening in 1893 at least a million and a half of 
landless Eussians from Europe have emigrated and settled there 
with the direct aid of the Government. Up to the outbreak of the 
war the influx of Russians from the congested districts had been 
not less than 200,000 a year. Even yet the population of that 
enormous area is still very small — between six and seven millions — 
and it is very sparsely scattered, the most populous Government 
having only four people to the square mile, while the average 
distribution is only 0-5 to the square mile. But with such an 
organised flow of emigration and the normal increase of the 
population the development of Siberia must proceed, and obs(irvation 
shows that the newcomers are settling down comfortably, so far as 
comfort is measured by their standard. The area is so vast and 
varied that the emigrants from the different parts of Russia can 
find land to suit them, and great care is taken that they should be 
distributed in accordance with their habits and natural inclinations. 
The possibilities of the country are made known by information 
circulated officially, and emigration is not permitted till suitable 
land has been allotted. Sometimes a scout or pioneer is sent in 
advance from a village or district to survey the localities likely to 
be suitable, and to make arrangements. On the Siberian Railway 
the emigrant fare is only a quarter of the ordinary third-class fare, 
and this probably ranks with the cheapest travelling in the 
world. Inspection and precautions secure something like sanitary 
conditions of travel, medical aid and provisions can be obtained at 
the various emigrant stations en route, and there are barrack 
shelters, hospitals, and dining-rooms by the way. To assist the 
settlers seed is provided and small loans are made in money and 
in kind. Stores have been erected where agricultural implements 
can be obtained on easy terms, a travelling medical staff' has been 
appointed, churches and schools have been. built, and many other 
steps taken for the good of the people. But the country is still in 
a terribly backward state. Only 8 per cent, of .the people live in 
urban surroundings, and though these towns are of their kind 
excellently equipped the hardships of the rural folk are great. 
Like Russia in Europe, Siberia is a country of patiently-borne 
misery. The money lender is a dangerous enemy of progress, and 
as the exploiter of necessity is responsible for many evils. Mr. 
Geoffrey Drage, who has recently written on the subject, says a 
whole family toils the year round for the exploiter and receives a 
calf; not seldom the exploiter rewards a woman's work for the 
whole day with a cup of sour milk; children work for nothing but 



233 



THE INDUSTRIAL SITUATION IN RUSSIA. 



bread. Education outside the few towns is almost non-existent; 
not 1 per cent, of the children attend school. And yet Siberia 
makes progress; it exports grain, minerals, and the produce of 
cattle raising, and it has a large and growing trade in eggs and 
butter. In the distant future it may play a different part in the 
world's economy. 

There is still a phase of Eussian life which must be considered 
before this outline of the situation is complete, and it is reserved to 
the last because it is intimately interwoven with the agitations 
which have latterly become so frequent and with the movements 
which seem to portend an ultimate upheaval in the empire. That 
is the position of education. In the days of servitude there was no 
general desire or apparent need for education, and it was only with 
the uprise of the commercial system that the desire became marked. 
In education Eussia is probably the most backward of all civilised 
countries ; certainly it is far behind any of its neighbours in Europe. 
In 1898 there were only some 4, '200,000 children in attendance at 
schools, or a quarter of the whole number of children in European 
Eussia. The proportion has not in the six years which have elapsed 
been perceptibly increased. Of the adults it is estimated that 73 per 
cent, are illiterates, and in some regions the percentage is actually 
94. The prevailing ignorance is so great that it is still useless to 
display printed signs outside the shops setting forth the nature of 
the goods sold within, and even in the large towns the shop fronts 
are garnished with coloured pictures of their wares. A report 
presented in 1893 declared that at the existing rate of progress 260 
years must elapse before all the people can read and write. The 
fact is that, though the people desire education and in many cases 
yearn for it, though the zemstvos and other representative bodies 
clamour for it, the Government is more than ever the enemy of 
education, and deliberately confines facilities for training within 
narrow limits that it may avert the evils which it believes to proceed 
from enlightenment. Bureaucracy is afraid of education; it sees 
in it the foe of its own predominance. The educated people of Eussia 
belong to the rich and the well-to-do classes, leavened by a few 
of the lower classes who, in spite of poverty and opposition, have 
at great sacrifices gratified their thirst for learning. The training 
imparted in some of the schools, higher and technical, is sound and 
comprehensive, and commercial education is organised on a distinct 
basis. But the system of elementary education is very imperfect, 
and is deliberately strangled. The masses must not be taught- — that 
is the unexpressed resolve of the Government. Thus there is a vast 
uneducated class, with a small body of highly-educated men and 
women. In the University of Moscow there are some 5,000 
students, many of whom are very poor and maintain themselves by 



234 



THE INDUSTRIAL SITUATION IN RUSSIA. 



teaching others who' are better off. But there is Httle scope for the 
employment in Eussia of the scholar, and he is often glad to settle 
in a poor official position for the sake of an income. With the 
growth of industry there has been a demand for the services of 
those trained in science and technology and commercial subjects, 
and the young men of the upper classes have been ready to meet 
it with an education of University rank. 

But even the Universities have been sternly repressed in their 
efforts to diffuse knowledge and develop the mind of Eussia, and 
the troubles among the students reported from time to time are 
chiefly due to this policy. The Universities are denied autonomy 
and independence, and they have been robbed of every vestige of 
freedom and self-government. The heads, and the professors are 
merely State officials, and the students are subject to police 
government, petty espionage, and tyranny. Every attempt at 
association is forbidden and thwarted. " The Universities are 
turned into barracks, where the least manifestation of free and 
honest thought is suppressed," says one writer on the subject; and 
even if they give expression to their dislike of an unpopular professor 
the Cossacks are called out to bludgeon them. The students deny 
that their movement is political or revolutionary; they only want 
freedom for mental development and expansion. 

But a change is impending. It is being borne in upon all 
classes that the present system of government in Eussia no longer 
conforms to the needs of the people, and is actually inimical to 
their interests and retards progress. The officials are aware of 
this drift of thought, and seek to stem ic by all the means in their 
power. Every manifestation of independence is punished, and 
every departure from the approved paths is attended with danger. 
But for some years among high and low there has been a growing 
resolve to shape the future on better lines, and the forces of 
upheaval are surely gathering strength. In January last a congress 
of medical men, officially summoned from all parts of the empire, 
declared that it is hopeless to attempt to cope with the hideous 
diseases which are rife in the land until the present system of 
administration is modified. The remedy, they argued, is education, 
"but this the authorities discourage. Schools founded by the 
beneficence of noblemen, landowners, merchants, are closed by 
order of the Government. Until the system which proscribes 
enlightenment is abolished or altered it is impossible for us to cope 
successfully with disease." These experts were asked to speak 
plainly, and they did. But the report of their conclusions was 
immediately suppressed by the authorities, and the leading men 
were punished for their candour. 



235 



THE INDUSTRIAL SITUATION IN RUSSIA. 



The expression of views of which the Government does not 
approve is an offence in Russia, but in spite of its most desperate 
effoits the authority finds itself powerless to prevent it. The 
happiest sign is that the physical force party is not the chief 
or even a considerable factor among the agencies of progress. 
The movement seems to be shaping itself on evolutionary, not 
on revolutionary, lines. The intellectuals, the students, the 
professional, and many of the upper classes are advocates of 
reform by peaceable means; and the Socialist or People's Party is 
saturating the artisan and peasant class with its precepts of social 
and administrative reconstruction. One proclamation says : — 

The regime now prevailing in Russia rests upon arbitrariness, absence of 
publicity, and absolute insecurity in the enjoyment of the most necessary and 
the most sacred human rights. . . . Our protest is, therefore, a protest 
against the lawlessness reigning in Russia, and we see the only guarantee against 
this in the law and its inviolability. 

The griefs and aspirations of young Eussia were voiced by 
Count Tolstoi in the appeal which he addressed to the Czar and 
his advisers in 1901. He sought to draw the attention of the 
Emperor and those who counsel him to *'the real causes of the 
discontent existing among the people, and the agitation which is 
continually spreading and taking deeper root." He said: — 

For nearly twenty years no attempt has been made to bring the political 
system into conformity with the general development and greater obligations of 
the conditions of life. This reactionary movement has separated the Government 
more and more from the people and their wants. It is, thus, not the malicious 
and turbulent persons who are to blame, but your administrators themselves, 
who care for nothing but their own ease for the time being. ... If they 
are now in a state of agitation and appear to seek your discomfiture it is simply 
because in their eyes you are the barrier which prevents them from obtaining 
for themselves the greatest blessings of humanity, freedom and enlightenment. 

The Count summarised the measures which he would have 
adopted without delay. He w^ould remove the rural administrators, 
who interfere with the good government of the people and stultify 
all the progressive efforts of the local councils. He would repeal 
the regulations governing the relations of master and man, so that 
they might be subject to the ordinary law of the land. He would 
liberate the peasantry from all oppressive imposts, such as the 
necessity of obtaining passports in order to move from one place 
to another, the duty w^hich falls solely upon them of billeting 
soldiers and of providing carts for purposes of transport, and 
obligations connected with the rural police. He would "abolish 
the unjust system of the collective responsibility of the peasants 
for each others' debts, and remit the land redemption payments, 
which have long since covered the real value of the land." And, 
above all, he would do away "with corporal punishment, which is 



236 



THE INDUSTRIAL SITUATION IN RUSSIA. 



useless and degrading, and is now retained only for the most 
industrious, the most moral, and the most numerous class of the 
people." In his eyes it is specially important that the peasantry 
constituting the vast majority of the population should have the 
same rights as othsr classes, for there can be " no durability in a 
social organisation when the majority of the citizens are not on a 
footing of legal equality with their fellow countrymen, and are 
kept in the position of slaves bound by special laws." He also 
claimed that — 

The education, training, and teaching of the young should be freed from all 
the restrictions which now haraper them, because it is by means of these very 
restrictions that the working classes are kept in a state of ignorance, and it is 
this ignorance which at present serves the Government as an excuse for placing 
these obstacles in the way of education. 

Finally, he claimed absolute religious liberty, and concluded : — 

These are the very modest and practical desires of the majority of Russian 
society. The application of the measures above described would undoubtedly 
pacify the people and save them from terrible suffering. It would also prevent 
the crimes which will inevitably be committed on both sides if the Government 
endeavours only to suppress agitation without removing the causes that 
produce it. 

It was a remarkable and courageous declaration, and, though 
Tolstoi is by many regarded as an impracticable visionary, there is 
no doubt that he voiced the inner feelings of Eussia, and struck at 
the root of the evils which are oppressing the people and preventing 
the development of the country at the present time. 

The stupid bureaucracy makes frantic efforts to oppose the 
current, but in the end it will be overwhelmed, to the great ultimate 
gain of the country. In the last six or seven years there has been 
a deeper and more widespread movement for the extension of some 
of the rights of self-government than ever before, and the events of 
the past year have consolidated and strengthened this tendency. 
The Social Democratic or People's Party, which is strongly organised 
in spite of all attempts to crush it, aims at the establishment of a 
democratic republic. That is a distant ideal ; in the meantime it 
has general sympathy in its advocacy of the rights of the working 
people and the abolition of all survivals of serfdom. It has 
instigated many of the labour troubles which have become chronic 
in Russia, and is a constantly growing thorn in the flesh of the 
autocracy. In 1903 these labour disturbances were so numerous 
that troops had in many cases to be employed to quell them, and 
great brutality was shown. In that year De Witte, a strong man 
and a great Minister, though he pursued incompatible ideals, fell, 
and Von Plehve rose to full power in internal affairs. In the spring 
of that year a memorandum was drawn up for the Czar frankly 



237 



THE INDUSTRIAL SITUATION IN RUSSIA. 



exposing the intolerable corruption and incompetence of the 
bureaucracy. On March 11th his Majesty gave expression to his 
opinions on the question and promised several reforms, among 
them the recognition of the right of the dissenters from the 
Orthodox Church to worship according to their consciences, the 
revision of laws affecting the rural people with the " aid of persons 
enjoying the confidence of the people," and measures designed to 
develop and consolidate the welfare of the village communities. 
An Imperial Ukase abolished the system by which the peasant 
communities were held collectively responsible for the taxes of 
their members, and gave the zemstvos priority over the State in 
the collection of taxes, but it soon became evident that there was 
no real intention to adopt a generous and statesmanlike policy, and 
that the restrictions and reservations attached to these reforms left 
them virtually valueless and were simply intended to strengthen 
and consolidate the control of the bureaucracy. Thus the elements 
of a civil conflict have been fostered, and, though it may be fought 
without bloodshed, the area of disaffection is spreading and the 
hatreds are intensifying. The unofficial Eussian has an instinctive 
attitude of opposition to Government authority, and though he has 
been patient, listless, and apathetic, that mood is passing away. 
New trials are gathering for the Government, new dangers for 
the State. 

No better example of the methods employed could be ^iven than 
that furnished by the secret report prepared by the late M. Plehve 
a few months ago, which fell into the hands of the People's party. 
The Minister had been asked to cut down the expenses of his 
department that the saving might be devoted to the expenses of the 
war. He promised in his report to dispense with a million of 
money which had been allotted to the making of essential roads of 
communication and other valuable and productive works. But the 
object of the document was to show that not a single penny could 
be deducted from the Secret Service Fund. This money is devoted 
to the maintenance of the army of spies, censors, agents 
provocateurs, and mercenaries who seek to thwart the expression 
of the will of the people. The Minister showed that from 1883 
onwards the fund had been allowed an income of £96,000 to 
maintain these corrupt and hateful officials. For many years, the 
power of the revolutionary party being broken, the whole of the 
money was not spent, and the balance was hoarded for emergencies. 
Now the emergency has arisen, for, said Plehve, " the spread of 
anti-Governmental societies composed of workmen and peasants 
renders it indispensable to develop in like manner the work of 
watching and investigating the work of their agents at home and 
abroad." This is in itself a confession. The patient people are 



238 



THE INDUSTRIAL SITUATION IN RUSSIA. 



now admittedly in revolt against the system, and a huge sum must 
be spent for the protection of the bureaucracy by the worst forms 
of espionage. He says : — - 

The payments for the needs of the agents, gradually augmenting, rose from 
330,000 roubles in 1894 to 1,424,737 roubles in 1903 for the agents at home, and 
from 64,000 roubles to 178,665 roubles for the agents abroad. And over and 
above all this the means of the staff of the police department and of the 
independent corps of gendarmes had to be reinforced proportionately, in 
consequence of which the allotted sum for this item was raised from 170,000 to 
454,036 roubles. 

The reserves were, therefore, spent, and a new supplemental 
credit of 1,182,477 roubles had to be obtained. In this way 
£240,000 a year is being spent in preventing the people from 
expressing their desires. What is the result? The movement 
grows and gains force and spirit. The whole country is 
passionately opposed to the system, and even where it is 
inarticulate it is in sympathy with the reformers. The day of the 
bureaucracy is coming to an end, and', though it may be slowly, 
the people will surely attain to freedom, to enlightenment, and to 
power. The full liberty of Western self-government will not at 
once be won by them, nor, indeed, are they quite fitted by training 
and capacity for the complete responsibilities of popular power. 
But some day the movement may result in the granting of restricted 
Parliamentary privileges under some form of constitution. It is 
known that Alexander II. was prepared to sign a constitution just 
before he was assassinated, but since his time Kussia has not been 
fortunate in her rulers. Nicholas seems to be a well-meaning man, 
weakly cherishing ideals, but vacillating and nerveless, incapable of 
asserting himself over the reactionary advisers who surround him. 
Eussia has been allowed to drift into a sea of trouble, and there 
appears to be no pilot strong or skilful enough to direct her course. 

But the forces which have made for betterment have been 
gathering momentum, and the war has brought the inevitable 
nearer. The people had no enthusiasm for the struggle, and 
thousands fled the country to escape the obligation to serve. 
Such was the disaffection that troops which might have been 
drawn from the industrial classes were not mobilised. There were 
signs of reviving trade in 1903, but with the war there has fallen 
upon Eussian industry a period of terrible depression. Industry 
is stagnant, many of the breadwinners who till the soil have been 
taken away, and those who remain behind have their poverty made 
more grinding by the necessity to maintain the dependents of 
the absent soldiers. For the time being the industrial situation 
in Eussia has become critical, and disaster abroad has been 
accompanied by disaster and difficulty at home. Many years of 
peace were needed to ensure the slow rate of progress which had 



239 



THE INDUSTRIAL SITUATION IN RUSSIA. 



been attained, but no sooner had the bubble of artificial inflation 
been pricked than this crowning trouble fell upon the empire, a 
blow from which it will take long to recover. 

The reports as to 1903 showed that it was, on the whole, a 
year of progress and hopefulness. The harvest was satisfactory, 
and the yield of wheat was above the average. The value of the 
exports was 27 per cent, above the average of the three preceding 
years, breadstuffs constituting in value more than half of the export 
trade. The imports also increased in raw materials, half-worked 
materials, and manufactured goods. The United Kingdom's share 
in this trade also showed a satisfactory growth; but, with the 
coming of the past year, the deep shadows of war threw everything 
into gloom, and the empire was filled with trouble, which not 
merely restricted trade and enterprise, but found vent in such an 
unhappy display of resentment as the assassination of Plehve. 
"The outbreak of war," says our Consul at Warsaw in his last 
report, "was a great blow to all branches of industry, which had 
been steadily recovering since the crisis which began some four 
years ago." Though nearly all the sums spent on the army have 
been disbursed within the empire, there has been a general 
stagnation of industry and a grave decline in credit. "The real 
cause of the stagnation of trade which affects all branches of 
industry in this district," says the Consul already quoted, "is the 
absence of credit." The cost of the war was estimated at six or 
seven millions sterling a month, and the French loan was obtained 
at 6 per cent. There was no reason to expect later in the year 
that a further loan could be obtained even on such terms. During 
the year Kussian credit abroad had gone down by about one-fifth. 
Internally, the universal expectation was that the war would be 
followed by a period of heavy taxation of trade, and though, on the 
restoration of peace, measures may be taken for the development of 
agriculture and industry, the greater burden of taxes and impaired 
credit must gravely affect the industrial situation for some years to 
come. 

But the war has had the effect of opening the eyes of all the 
people and making even the dullest to think. The corruption and 
ineptitude of the bureaucratic system have been made plain as the 
cause of the empire's humiliation and misfortunes. It has been 
shown how weak is that system, how utterly unfit for the country's 
needs. Misfortune has crystallised the nebulous views of many 
who remained aloof from organised agitation, and Liberalism is 
permeating all classes. The disasters have awakened the people 
and sealed the doom of a venal and incapable officialism — even, it 
may be, of the autocracy itself. The change may come slowly, the 
reform may be worked out by degrees ; it may come peacefully, or 



'240 



THE INDUSTRIAL SITUATION IN RUSSIA. 



it may be attended by the horrors of an uprising of the ignorant 
and uncultured against injustice and oppression. Happily the 
anticipations of the most discerning are that it will be peacefully 
carried out. But the change must come. Even the Novoe Vrejiiya, 
a prominent but not hitherto a Liberal organ, has said: "Our 
people ought to have freedom. Our national organism is shattered, 
and it can only be repaired by the infusion of new blood — that 
is, by the central authorities and the bureaucracy allowing the 
healthy popular will to assert itself." The significance of such an 
utterance is obvious, and every indication tends to the conclusion 
that Eussia is on the verge of radical internal changes. The popular 
will must in the end assert itself, some form of Ministerial 
responsibility must be adopted, however limited it may be at the 
outset ; gradually the disabilities of the people must be removed, 
education must be fostered and not thwarted, the enlightenment 
which proceeds from diffused knowledge will spread among the 
peasants and the town workers, and there will be a quickening of 
the national life. The depression will not be easily lifted, for the 
financial embarrassments of a great war will weigh down the 
people's resources. For a time the country will have to struggle 
with adversity greater than it has ever known, but under a wise 
and orderly system, if the enormous agricultural resources are 
developed with increasing certainty, a broader and more stable 
foundation may be laid for the industrialism which is designed to 
meet other wants and to complete the superstructure of prosperity. 
The dream of a prosperous Russia, with a contented and well-to-do 
peasantry and a great and profitable commerce, may yet shape 
itself as a reality of a perhaps distant future ; and in so far as the 
abasement and tribulations of the war with Japan have helped to 
bring an upheaval nearer they must be accounted blessings in 
disguise. 



[This article was in type before the Zemstvos, or Provincial Councils, were 
called to a Council in St. Petersburg, in accordance with the designs of the 
new Minister of the Interior to promote social reform. — Editor.] 



241 



Co-operation in Denmark, 



^=IVIore Particularly = 
Co-operative Agriculture. 



BY ERIK GIVSKOV. 



WHEN taking Agricultural Co-operation in Denmark as 
an example from which to borrow some of the features 
which have already ensured its success, the United 
Kingdom, in reality, is only "getting her own back." 
For Co-operation in Denmark, which to-day embraces more than 
half the families of the country, has grown to what it is from an 
idea originally borrowed from Great Britain. 

After the unfortunate war with Germany of 1864 there arose 
among the Danish people a conscious desire to make up for 
diminished territory by increased intelhgence. This desire bore 
fruit in many different ways — among others by the establishment 
of the now well-known People's High Schools, which to-day cover 
the country and spread knowledge and culture even in the most 
remote hamlets. It is impossible to overrate the share which the 
enlightenment sown broadcast by these High Schools has had in the 
growth of the Co-operative movement in Denmark ; though, on 
the other hand, it should not be forgotten that these schools would 
scarcely have proved so effective had not the prosperity due to 
Co-operation given the working classes means and leisure to avail 
themselves of the advantages they offered. Co-operation and the 
High Schools are, in truth, twin sisters, both begotten of the same 
desire — the desire to prove to the world that the Danish nation 
was a worthy, even though but a very small, member of the great 
family of nations. 

It was shortly after the war that a Mr. Sonne was appointed 
Eector of the small Jutlandish town of Tisted. Here he tried, 
though not very successfully, to attract working men to his Sunday 
services. To get into closer touch with them, he arranged for a 
regular series of lectures, to be held in a warehouse on the quay. 
Here he discussed many different subjects with the labourers, and 



242 



CO-OPERATION IN DENMARK, 



at one of these discussions a labourer blurted out, what was 
probably in the minds of many of them, that it was all very well 
for the Rector to be so solicitous for their eternal happiness in the 
next world, but that it would be much better if he would only teach 
them how to obtain bread and butter in this. This remark gave 
Mr. Sonne something to think about. He had heard or read about 
the doings of the Eochdale weavers; now he set himself to 
thoroughly study the methods they had adopted, and the first 
Co-operative Society in Denmark was established by him in 1866 
on the Eochdale system. But Mr. Sonne did not restrict himself 
to this; by tongue and pen he and his co-workers worked 
indefatigably for the starting of other Societies, with the result 
that to-day there are 915 Societies, with a membership of about 
150,000 families, and a yearly turnover of from one and a half to 
one and three-quarters millions pounds sterling. When it is 
remembered that the whole population of Denmark is hardly 
2,500,000, or say 500,000 families, the success of their eiforts in 
less than forty years will be more fully appreciated. Of these 
Societies only an extraordinarily small number, no more than ten, 
are to be found in the towns, the rest are in the country districts. 
Thus it will be seen that, while the private storekeepers in the 
towns have managed to retain their hold of the town custom, the 
Co-operative idea has very nearly conquered the whole of the 
country districts, which seems to us abundantly to demonstrate the 
high intelligence of the rural population of Denmark. 

That such a network of Co-operative Societies spread all over 
the country must effect an enormous economy in almost every 
possible direction is self-evident . Not the least noteworthy saving 
is effected by freeing the farmers from the necessity of themselves 
going to market every time they had some little produce to sell, or 
to the towns every time there was some little thing they had to buy. 
Moreover, these Societies have been effective in teaching the people 
the important advantages, both moral and pecuniary, to be derived 
from the habit of paying cash and dispensing as much as possible 
with the expensive credit system. It is, however, scarcely necessary 
to expatiate on the many advantages of Co-operation in this 
"Annual." 

The new Co-operative Societies soon felt the necessity of 
co-operating among themselves to start a Wholesale Society; and 
again it was Mr. Sonne who was the pioneer in this movement, 
and who succeeded in 1871 in establishing the first Co-operative 
Wholesale Society in Copenhagen. The pioneer Society was, 
however, not very successful, and when in 1884 a Wholesale 
Society was started for Zealand, and in 1887 another for Jutland, 



243 



MORE PARTICULARLY CO-OPERATIVE AGRICULTURE. 

very little more was heard of it. On the other hand, the two 
Societies of Zealand and Jutland were amalgamated in 1896, and 
from that time onward the Wholesale has been an unqualified 
success, and soon obtained the largest turnover of any business in 
Denmark. Moreover, the turnover is a steadily increasing one. 
While in 1901 it was but £725,000, in 1902 it reached £950,000, 
and in 1903 it was about £1,100,000, with a net profit of nearly 
£45,000 and a membership of about 850 Societies. Altogether the 
Wholesale Society is in a most flourishing condition, having its own 
manufactories for the production of chocolate, confectionery, 
tobacco, and coffee-roasting, as well as its own experimental farm, 
with fields for the cultivation of plants for seed, at Lyngby, near 
Copenhagen. While the share capital of the Society is only 
£22,000, the reserve fund already amounts to about £55,000, an 
equal amount being invested in buildings and machinery, and about 
£82,000 in stock in hand in ten different towns. 

An experimental farm in the possession of a Co-operative 
Wholesale Society is in itself a sufficient testimony of the 
agricultural character of the Co-operative movement in Denmark, 
but the character of all the Danish Co-operative undertakings 
testifies to the same fact, every one of these undertakings having 
been started and being carried on by and for peasant farmers. 
Moreover, though it is certainly Co-operation in production that 
has made the name of the Danish peasant farmers so well known 
throughout the world, they have been almost equally successful in 
Co-operation in consumption, not only in the direction described 
above, but in practically every way in which a saving could be 
effected or a loss avoided. Thus, already in 1887 there was formed 
an Association for the purchase of feeding stuffs, but as it embraced 
only a single county of Jutland the turnover was not very great, 
amounting only to some £55,000 per annum. In 1898, however, 
the forage merchants formed a trust in order to keep up prices, and 
in defence the farmers of Jutland formed a Co-operative Society, 
''The Jutlandish Co-operative Society for the Purchase of Feeding 
Stuffs." At the end of its first year of operation it had transacted 
a business of about £62,000; in 1901 it had reached an annual 
turnover of about £200,000, and had a membership of 11,000; in 
1903 its membership had increased to 14,000, owning in the 
aggregate some 90,000 cows, and its turnover to £300,000; to-day 
the membership is about 15,000. 

The success of this Society prompted the farmers of Zealand 
and the other islands to imitate the example of the enterprising 
Jutlanders ; and in 1901 "The Co-operative Society for the Purchase 
of Feeding Stuffs for the Islands" was formed. In 1903 it had 



244 



CO-OPEEATION IN DENMARK, 



reached 3,000 members, with 23,000 cows, and had a turnover 
of about £110,000. The same year saw the formation of the 
Co-operative Society of Funen for the Purchase of Feeding Stuffs, 
which in 1902 had 1,700 members, with 20,000 cows, and a 
turnover of £82,000; to-day it has about 2,300 members, with 
30,000 cows, and an annual turnover of about £110,000. 

Besides feeding stuffs the farmers need many other things, 
notably an almost unlimited supply of artificial manure. In the 
case of no other article were the farmers so entirely at the mercy 
of the vendors, unscrupulous dealers being able to adulterate to an 
almost unlimited extent, without much risk of detection, so long as 
the stuff they supplied was not analysed. In the case of no other 
article, therefore, is it more necessary that the purchaser shall be 
able to have the utmost confidence in the purveyor, and this he 
can have in a much greater degree when dealing with his own 
Co-operative Society than when dealing with a private merchant. 
Though only started in 1901, the Danish Co-operative Manure 
Society consisted in 1903 of thirty-four Societies with a turnover 
of £39,000, and last year increased to forty-four Societies and a 
turnover of £48,000. 

Another successful undertaking in Co-operation in consumption 
is the Association of Danish Dairies for the common purchase of 
the articles required in their industry. Founded in 1900, in 1903 
it had its own manufactory for dairy machinery, and an annual 
turnover of about £22,000. Finally, it should be mentioned that in 
addition to the Societies already described there are a number of 
smaller Societies for the common purchase of various articles, 
though their importance is not enough to entitle them to specific 
notice. 

Thus it will be seen that through their Co-operative Societies 
the farmers are enabled to purchase practically every article they 
require in their homes as well as on their farms. They have thus 
carried Co-operation in consumption very nearly to its logical 
conclusion, so that every material, and for that matter every 
intellectual, want may be satisfied through Co-operation. However, 
as already mentioned, it is chiefly the Co-operation in production as 
carried on by the Danish farmers that has recently attracted so 
much attention, and has become the prototype for Co-operative 
Agriculture in so many other countries. 

It is only necessary to mention "Danish Butter" to conjure 
up a picture of a great number of small farmers working in 
co-operation. The reality answers well to the picture, for 
practically all the butter in Denmark is being manufactured on the 
Co-operative system, only a comparatively small number of big 



245 



MORE PARTICULARLY CO-OPERATIVE AGRICULTURE. 

farms having so far held aloof from the movement. Hence it is 
that in a country less than half the size of Ireland there were on 
the 1st of January, 1904, no fewer than 1,057 Co-operative 
Dairies, with about 150,000 members, in which the quantity of 
milk annually treated amounted to 4,301,000,0001bs., or about 
431,000,000 gallons. In addition to these Co-operative Dairies 
there were also 188 dairies in which the Co-operative idea had 
been so far realised that the milk of a whole district was treated 
in common, though only after it had been sold to the dairy 
proprietor. At the same time the number of dairies belonging to 
and treating exclusively the milk of a single big farm has been 
reduced to 63; so it will readily be seen to what an extent the 
Co-operative idea has permeated the minds of the Danish farmers, 
and that within the short period of twenty-two years — for it is just 
twenty-two years since the peasant farmers of Hjedding, not far 
from Esbjerg, on the west coast of Jutland, started the first 
Co-operative Dairy under the leadership of the well-known 
provision merchant Stilling Andersen, of Copenhagen. These 
farmers found that when each of them had to treat the milk of 
his own few cows in his own badly-arranged dairy the profit from 
butter making was much too low, and the idea occurred to them 
that by some method of Co-operation their profits might be greatly 
increased. They, therefore, called to their assistance Mr. Stilling 
Andersen, at that time a dairyman, who devised the plan in 
accordance with which Co-operative Dairies are now working 
all over Denmark, we might almost say all over the world. 

From this insignificant beginning the number of Co-operative 
Dairies and their members have steadily and uninterruptedly 
increased until they now, as we have seen, have taken over almost 
the entire business of butter making. Moreover, the improved 
conditions of production brought about by this change have had 
the natural effect of increasing the production, as well as the 
exportation, of butter. In 1881 the surplus export of butter from 
Denmark amounted only to about £1,000,000; in 1889 it had 
increased to about £3,000,000, in 1899 to about £6,000,000, and 
by 1902 it had risen to about £7,000,000. But, significant as are 
these figures, which but give the difference in value between the 
butter imported into and exported from Denmark, they do not give 
a full expression of the increase. A more palpable proof is afforded 
by the figures representing the total export of butter produced in 
Denmark, the value of which rose from about £6,500,000 in 1899 
and 1900 to about £7,350,000 in 1901, and to about £7,500,000 in 
1902. The first six months of 1903 show a proportional increase, 
the report during these months being 83,900,0001bs. of butter, as 
against 73,200,0001bs. during the same period in 1902. Altogether, 



246 



CO-OPERATION IN DENMARK, 



it will thus be seen, there is a continual steady increase, and this 
is also proved by the total import of butter into England from 
Denmark, the figures for which are as follow : — 



Yeak. 



1899 
1900 
1901 
1902 
1903 



Quantity. 


Value about 


Lbs. 


£ 


145,200,000 


7,500,000 


150,900,000 


8,000,000 


162,100,000 


9,000,000 


172,900,000 


9,250,000 


176,800,000 


9,550,000 



These figures mean that Denmark, which in 1902 undertook to 
supply 42-9 per cent, of the butter imported into England, and in 
return received 45'3 per cent, of the total amount paid by England, 
in 1903 supplied 434 per cent, of the butter, and received 468 per 
cent, of the total value, or very nearly half the amount ]Daid by 
England for foreign butter. 

It is not easy to state exactly how great a part of all this wealth 
accrued to the Co-operative Societies, no statistics whatever being 
available on this point. The amount of milk treated, however, 
gives a fairly good indication, and the 3,960,000,0001bs. of milk 
dealt with by these Societies in 1902 will have produced about 
150,000,0001bs. of butter, of a value of about £7,900,000; whilst the 
4,310,000,0001bs. of milk in 1903 will have produced about 
163,000,0001bs. of butter, of a value of about £8,500,000. How 
much of this was consumed at home, and what proportion was 
exported, we cannot say exactly; but it is certain that the greater 
part went to Engl^^nd, of which a very large portion was taken by 
the English Co-operative Wholesale Society, by far the best 
customer of the Danish farmers, which in 1902 took about 
£2,500,000 worth of butter, bacon, and eggs from the Danish 
Co-operative Societies. 

The high reputation of Danish butter is undoubtedly due to the 
very high degree of cleanliness scrupulously observed in every stage 
of its manufacture. It is this that has made such an enormous sale 
possible; it was this that secured the Danish Co-operative Dairies 
the highest prize at the Paris Exhibition of 1900, though the butter 
was eight days old and had to compete with freshly-made French 
butter; and it is this that continuously secures for Danish butter 
in the English market a price considerably higher than the average 
of imported butters. In 1901 this higher price averaged about 
If d. per pound, or about £1,150,000, of which sum nearly £1,000,000 
accrued to the Co-operative Societies. In 1902 and 1903 this 



247 



MORE PARTICULARLY CO-OPERATIVE AGRICULTURE. 

higher average price sHghtly decreased, not, however, on account 
of any falUng off in the quahty of Danish butter, but because other 
competing countries improved their methods of production, and are 
gradually improving their quality to nearer the Danish standard. 
The actual decrease in the price of Danish butter has been but very 
small, not more than |-d. per pound, and may be entirely attributed 
to its increased supply. Some fraction of it, however, may be due 
to attempts made in this country to sell other foreign butter as 
Danish. But if this in the past has been the case, it will now have 
ceased, seeing that all the Co-operative Dairies of Denmark have 
agreed to use a common brand, the trade mark consisting of an 
antique bugle, the already well-known "Lur" brand. Owing to 
the practical unanimity with which this trade-mark has been 
adopted it will probably soon be made obligatory by law for all 
Danish butter. 

Other causes have combined to make dairy farming in Denmark 
a profitable industry. By a process of careful selection the yield 
of milk of each cow has been greatly increased, and altogether the 
breed of cows has been much improved. Still there are many 
practical farmers and scientifically educated agriculturists who 
doubt whether the cows actually pay for all the fodder they consume. 
However this may be, the Danish agriculturists see clearly enough 
that our knowledge of the profits of dairying is not yet sufficiently 
exact, and the whole question will, therefore, soon be made the 
object of careful investigation. This doubt, however, far from 
discouraging the industry or preventing continual progress, is 
actually spurring on the Danish farmers to new efforts, and every 
year sees some improvement effected, either increasing the 
production or effecting a saving. It goes without saying that the 
milk — which, in accordance with the law, must be pasteurised before 
being used — is paid for according to its percentage of butter fat. 
An increasing number of dairies do not stop here, but have all milk 
tested with regard to its purity and general quality, prizes being 
accorded to those housewives who have succeeded in producing the 
best milk. Thus the great hindrance to the production of really 
first-class butter, viz., impure milk, is steadily being removed in a 
continuously increasing number of dairies. Once inside the dairies 
the milk is treated with what may be well regarded as ideal 
cleanliness, even electricity now being in quite common use. 

As already stated, the yield of milk of each cow is being steadily 
increased in quantity as well as improved in quality. In 1900 the 
annual yield per cow in Denmark was 4,3281bs., and the average 
quantity of milk required for each pound of butter was 26-31bs. ; in 
1901 the figures were 4,4391bs. and 261bs. respectively ; and in 1902 
4,6781bs. and 25-91bs. respectively. Thus it will be seen that, while 



248 



CO-OPERATION IN DENMARK, 



the yield of each cow is increasing from year to year, the quantity 
of milk required for the same amount of butter is as steadily 
decreasing. The cause of this decrease may partly be improvements 
in the separators, but it is undoubtedly chiefly due to the steady 
improvement in the breed of cows, as well as in the methods of 
milking. Both these latter causes may be in no slight degree 
attributed to the steadily increasing number of peasant farmers, 
who both tend and milk the cows themselves, and consequently 
bestow more care and attention than the big farmers, with the 
result that they obtain both more and better milk. 

While the production has thus increased the working expenses 
have been considerably decreased. In 1900 they were 2-74 kroner 
(about 3s. Oid.) per 100 gallons; in 1901 they were reduced to 
2-59 kroner (2s. lO^d.); and in 1902 to 247 kroner (2s. 9d.) per 
100 gallons. At the same time it was observed that the working 
expenses of the big dairies were much less per 100 gallons than 
those of the smaller dairies. The closing of a number of the smaller 
dairies during the above three years accounts for much of the 
reduction in the average cost of production. Another and, ])erhaps, 
more important factor is to be found in the efforts that have been 
made to effect a reduction in the consumption of coal, which, in 
many dairies, was formerly quite out of proportion to the quantity 
of milk treated. While there are dairies which spend as much as 
Is. 5d. on coal for each 100 gallons of milk treated, there are others 
only spending 3^d., which in a middle-sized dairy, treating, say, 
300,000 gallons of milk per annum, means a difference of nearly 
£150 annually. This matter bas lately been most carefully 
investigated, and a subsidy has been granted by the Government 
to defray the salary of an expert to advise the dairies on this 
important subject. 

It may here be mentioned that a number of the Co-operative 
Dairies also manufacture cheese ; but, although in this branch 
continual progress has also been made, cheese making in Denmark 
has not yet attained to any very great importance because it is 
the only agricultural pursuit "protected" by Custom duties. It is 
interesting to note that, while the output of the dairies is, as we have 
seen, increasing by leaps and bounds, there appears to be to-day a 
tendency towards fewer and larger dairies. Thus while in 1901 
the Chairman of the Committee of the Amalgamated Co-operative 
Societies stated the number of dairies to be 1,057, in September, 
1903, he gave it as but 1,046. The Agricultural Year Book of 
Denmark for 1904 adheres, however, to 1,057, the value of which, 
with machinery, may be estimated at about £1,050,000, and these 
treat the milk of about 850,000 of the 1,011,000 cows of Denmark. 
(Statistics of 1898.) 



249 



MOKE PARTICULARLY CO-OPERATIVE AGRICULTURE. 



CO-OPERATIVE SLAUGHTER-HOUSES. 

The success of Co-operation in production thus shown by the 
Co-operative Dairies has naturally led to the adoption of Co-operative 
principles in other branches of industry, and the next important 
step in this direction was taken in 1887, when the first Co-operative 
Slaughter-house was started in the small provincial town of 
Horsens, in Jutland. Up till that time the farmers had been 
compelled to take their live pigs to the railway station and there 
pay about 6^d. a piece to have them weighed before they were 
sent off to Hamburg. Several applications made to the railway 
authorities to abolish this vexatious toll having proved unsuccessful, 
it was only natural that the farmers should think of avoiding the toll 
by establishing a Co-operative Slaughter-house. A Mr. P. Boysen, 
formerly a member of the Landsthing (the Danish Upper House), 
was the pioneer of this movement, which, however, made little 
progress till 1887, when the German authorities prohibited the 
importation of living pigs into Germany. It then became easy to 
Mr. Boysen to convince the farmers all over the country that the 
interest and a sinking fund to redeem the cost of the construction 
of such a slaughter-house would not in reality amount to more 
than they were actually paying the railways for the mere service of 
weighing the pigs, and the Co-operative Slaughter-house of Horsens 
soon found imitators all over the country. To the enduring benefit 
of its initiators, it had originally been founded on most democratic 
lines, no single shareholder being allowed to hold shares to a greater 
value than 2,000 kroner (£110). The rapidity of the progress made 
may be gathered from the following table : — 



Year. 



1888 
1890 
1895 
1901 
1902 
1903 



No. of 
Slaughter- 
houses. 



1 
10 
17 
26 
27 
29 



Pigs Killed. 



23,407 
147,455 
528,811 
651,000 
777,232 
928,698 



Value about 



£ 

57,000 
440,000 
1,275,000 
2,100,000 
2,500,000 
3,000,000 



In addition to the pigs a considerable number of cattle and 
sheep are killed in these slaughter-houses, the cattle last year 



250 



CO-OPERATION IN DENMARK, 



numbering some 18,000. In 1903 the members of the twenty-nine 
Co-operative Societies numbered 67,200, as against 65,824 in 1902. 
Each Society manages its own affairs, but tlie common interests of 
all the Societies are looked after by "The Society of Co-operating 
Danish Co-operative Slaughter-houses," which has developed 
considerable activity in its endeavours to improve the quality of 
Danish bacon, as well as the conditions of transport and sale of 
the products of the Co-operative Slaughter-houses. We might 
mention here that the Co-operative Associations themselves insure 
their goods against damage during transportation, and in 1899 
established an Association for the insurance of members and their 
employes against accidents. About twenty of these Societies have 
established a large retail store in Copenhagen. 

Though a large number of the slaughtered pigs are kept for 
home consumption, large quantities of the products of these 
Co-operative Slaughter-houses are exported. In fact, when we 
remember how small is the total area of Denmark, its exportation 
of bacon to Great Britain may be regarded as truly marvellous, as 
the following table will show : — 



Year. 



Millions of 

Pounds 

Imported. 



Value. 



Percentage 
of whole 
Import. 



Percentage 

of 

Value. 



Price Paid 

above Average 

Price 

Other Imported 

Bacon. 



1899 
1900 
1901 
1902 
1903 



122-9 
111-1 
107-7 
127-5 
151-8 



2,950,000 
3,050,000 
3,250,000 
3,780,000 
4,265,000 



20-9 
19-4 
18-4 
24-7 
29-0 



28-3 
26-0 
23-8 
27-9 
31-5 



Per lb. 

About 2d. 
„ 2d. 
» 2d. 
„ l|d. 
„ 0|d. 



In spite of the very thriving condition of the Danish bacon 
export trade there is, as will be seen from the above tables, a 
decrease in the price paid for it over and above the average price 
paid for the bacon imported from other countries. This is not due 
to any decline in the price paid for Danish bacon, but exclusively 
to the fact that, owing to better methods of production, the difference 
in quality between the bacon from other countries and the Danish 
bacon is steadily decreasing. Wholly eliminated, however, it cannot 
well be, for the comparatively short distance will always ensure the 
Danish bacon arriving at the market in better condition and more 



251 



MOKE PAETICULAELY CO-OPEEATIVE AGRICULTUEE. 



mildly cured than that of other competing countries — for instance, 
American or Canadian bacon. Moreover, the continuous efforts of 
the Co-operating Danish Slaughter-houses to improve the quality 
of their bacon will doubtless enable them to keep ahead of their 
competitors. 

The steadily increasing number of peasant farmers in Denmark 
has also, doubtless, contributed greatly to the prosperity and 
development of the Danish bacon industry. In the nature of 
things, the small holder can keep and care for a proportionally 
greater number of pigs than the large farmer. Thus the peasant 
farmer all over the country keeps tw^o to three pigs per tun 
land^l-^ acre of land; the big farmers only keep from two to 
three in the unfertile districts and from fourteen to fifteen in the 
fertile districts to 100 tuns land =133 acres. The average cost of 
the fodder required for the feeding of a pig appears to be between 
2d. and 3d. per lb. of flesh, or about £2 for a pig of 1701bs. 

In connection with the Co-operative Slaughter-houses may 
finally be mentioned " Frederikshavn Export Slaughter-house," 
started by two local agricultural associations in 1900, in which 
slaughter-house were killed in 1901 some 1,000 pigs, sheep, and 
calves, in addition to 2,388 cattle. ■* 

CO-OPERATIVE EGG EXPORT ASSOCIATIONS. '\ 

When next we turn to the Danish Egg Export Associations we 
have before us the same picture of rapid and continued progress. 
Here the application of the Co-operative principle is of an even 
more recent date than in the case of the Co-operative Slaughter- 
houses, the entire movement being, in fact, not yet ten years old. 
This, however, does not imply that previously no eggs were exported 
to England, but the value of the export was not great — in the early 
eighties about £100,000, and only slowly increasing — and the quality 
of the eggs was not much better than that of the Irish eggs before 
the Irish Agricultural Organisation Society took the matter in hand. 
The eggs were frequently kept for weeks in the nests or in humid 
cellars, and, consequently, they often came on the market in a dirty 
and bad condition. They, therefore, had deservedly earned for 
themselves a rather bad reputation, so it was quite time for reform 
when, in 1895, "The Danish Farmers' Co-operative Egg Export 
Association" w^as started, thanks to the repeated representations 
made to the farmers by Mr. Faber, Denmark's wide-awake 
agricultural agent in England. This Association, which has now 
33,000 members, distributed in 475 Societies, is enforcing very strict 
rules with regard to the quality of the eggs, every egg being stamped 
with the number of the farmer from whom it is collected, and a high 



252 



CO-OPERATION IN DENMARK, 



fine being imposed for every bad egg found. The quality of the 
eggs exported by the Association immediately improved immensely, 
until nov^ Danish eggs and new-laid eggs are very nearly 
synonymous. This Association in 1902 exported 198 millions of 
eggs of a value of about £233,000. 

But the Association is not the sole agent in the improvement 
that has taken place in Danish eggs during the last dqcade. In the 
first place, several of the Co-operative Slaughter-houses have made 
the collection and export of the eggs produced on the farms of their 
members part of their business, and the Co-operative Egg Societies 
connected with the slaughter-houses have now a membership 
numbering 18,000, and exported in 1902 about £100,000 worth of 
eggs. Further, the Danish Co-operative Butter Factory at Esbjerg, 
which deals with the produce of 45 dairies, also embraces 220 
Societies for the collection of eggs, with a total membership of 
15,000 and an export of a value of about £66,000 in 1902. Finally, 
a fairly large number of smaller Co-operative Associations are 
collecting and exporting eggs. 

The progress of the Danish egg export may be seen from the 
figures as under : — 



IMPORTS INTO ENGLAND. 



Year. 


Millions 
of Eggs. 


Value about 


Percentage 
of Imports. 


Percentage 
of Value. 


Price Paid for Danish 

Eggs in txcess of the 

Average of other Countries 

per 20 Eggs. 


1899.. 


278 


£ 
805,000 


10-5 


16-3 


15*5 ore = about 2d. 


1900.. 


292 


930,000 


14-5 


17-0 


20-5 „ 


„ 2|d. 


1901.. 


362 


1,155,000 


17-7 


21-1 


21-8 „ 


„ 3d. 


1902.. 


422 


1,365,000 


18-6 


21-7 


20-5 „ 


„ 2|d. 


1903.. 


462 


1,645,000 


19-4 


25-0 


35-5 „ „ 4^d. 



Here, then, is an uninterrupted increase, and the importance of 
this will be seen from the fact that if Denmark had received no 
better price for her eggs in the English market than the average 
price paid for eggs from other countries she would have received 
about £120,000 less in 1899, about £165,000 less in 1900, about 
£220,000 less in 1901, about £235,000 less in 1902, and about £455,000 
less in 1903. Altogether, for the four years 1899-1902 Denmark 
received from England for her butter, bacon, and eggs an amount 



253 



MORE PARTICULARLY CO-OPERATIVE AGRICULTURE. 

of about £7,450,000 more than the average price paid to other 
countries for these articles, or very nearly £2,000,000 a year, and 
it is not too much to say that this extra gain in all essentials is 
due to the intelligent and systematic co-operation in production 
carried on by the Danish peasant farmers. 

The common interests of practically all the Associations and 
Societies described above are represented by a Committee consisting 
of two members from each of the Associations. This Committee, 
called " Andelsudvalget " — the Co-operative Committee — is presided 
over by the able Chairman of the Co-operative Slaughter-house of 
Bornholm, Mr. M. P. Blem, whose life-long work in the service of 
Co-operative Agriculture deserves the highest praise. 

If now we survey the whole movement of Co-operation in 
Denmark it is not possible to state in exact figures the extent to 
which it has affected Danish economic and partly intellectual life. 
In the first place, there are no absolutely exact statistics of the 
number of members, but it will be fairly near to the mark to put the 
number of members of Co-operative Dairy Societies, Co-operative 
Slaughter-houses, and Co-operative Egg Associations at about 
280,000 to 290,000, while the Co-operative Wholesale and Eetail 
Societies should have about 150,000, and the Feeding Stuff and 
Manure Societies have about 30,000, which make a total of about 
460,000. Of these, however, a great number are members of two 
or more Societies, so, failing statistics as to this point, it would be 
the merest guesswork to try to give the number of families which 
the movement embraces. If such a guess may be ventured it is as 
likely as not that 250,000 families, or half the households of 
Denmark, are members of one or more of the Co-operative Societies 
described above, and such a guess obtains some corroboration from 
the amount of the total turnover of the Co-operative undertakings, 
which in 1902 was estimated at about £13,500,000. The total 
production for home consumption and export was distributed as 
follows : — 

Of Co-operative Dairy Associations about 8,000,000 

Of Co-operative Slaughter-houses about 2,600,000 

Of Co-operative Egg Export Associations 460,000 



£11,060,000 

To this must be added the turnover of the Co-opera- 
tive Societies and the Co-operative Feeding 
Stuff and Manure Societies with a total of about 2,450,000 



So we thus reach an amount of about £13,510,000 

as a total for the whole movement. 



254 



CO-OPERATION IN DENMARK, 



It, therefore, is hardly possible to overrate the economic effects 
of the Co-operative movement, and hardly less considerable has 
been its influence on social conditions and intellectual life in 
Denmark. But before dealing with this aspect of the question it 
may be desirable shortly to describe a number of other Associations 
more or less closely connected with the Co-operative movement or 
working on the Co-operative principle. Amongst such the place of 
honour may be safely given to the "Sanatory Society of the 
Co-operative Movement," a Society which amongst its members 
counts 121 Co-operative Retail Societies, 376 Co-operative Dairies, 
3 Co-operative Slaughter-houses, 26 Co-operative Egg Societies, 
and 1 Co-operative printing business. It is expected within the 
ranks of the Co-operative Societies themselves to raise 1,000,000 
kroner — about £55,000 — in order to build and equip two sanatories 
to fight the scourge of consumption, and already a very considerable 
amount has been subscribed. 

Another Co-operative Society, although outside the movement 
above described, has a claim to be mentioned. It is "Frejr, the 
Danish Farmers' Co-operative Society," with a membership of 
about 5,000, and share capital about £20,000, and started in 1894 
to undertake the purchase and sale of the agricultural products of 
the members, wholesale or retail, at home or by export, and to 
provide the members with all kinds of commodities on a cash 
basis. 

Further may be mentioned the Co-operative Sugar Refinery at 
Nykobing, on the island of Laaland, which has a membership of 
296', with an area cultivated witli sugar beets of about 4,375 acres. 
In this connection also a passing 'reference may be made to the 
"Co-operating Societies of Cultivators of Sugar Beets" and to the 
"Association of Danish Cultivators of Chicory," although these 
sell their products to private manufacturers. 

As Co-operative Associations there may also, with some reason, 
be regarded the great number of Societies for mutual insurance 
against loss of horses, cattle, swine, &c. Also the many Societies 
insuring their members against damage to the crop owing to 
hailstorms, and seven different Societies, all formed during the last 
few years, to insure their members against damage to their 
buildings by gales. Further, five Societies have insured against 
damage by fire the buildings of their members for an amount of 
about £180,000,000, and 69 Societies have insured the chattels 
of their ipembers for about £87,000,000. 

Based upon the Co-operative principle are also the 13 Danish 
Credit Associations, which, against security in real estate, lend 
money to their members on mortgages. The members, who are 



255 



MOKE PARTICULARLY CO-OPERATIVE AGRICULTURE. 

jointly and severally responsible for each others' debts," give a 
mortgage deed for the loan granted by the Association ; but, instead 
of money, they receive the bonds of the Association, which they 
then must realise through some banker. On January 1st, 1903, no 
fewer than 120,663 owners of real estate had in this way mortgaged 
their property for an amount of very nearly £50,000,000. 

Many more Societies of a more or less pronounced character 
might still be mentioned, but this article would then become a 
description of Danish agriculture in its entirety, as no production 
whatever is carried on without the aid of Co-operation in some 
form or other. It must, therefore, suffice to say that all over the 
country a network is drawn of Agricultural Societies, the aim of 
which is to further the progress of agriculture by paying special 
attention to the culture of selected plants, by dairy exhibitions, by 
improving the race of the stock, by lectures, &c. These Associations 
have a membership of 65,700 of big and small farmers; but, in 
addition, there are also Associations of small holders formed to 
look after the separate interest of this numerous and increasing 
class of citizens. The whole movement for elevating the economic 
and intellectual standard of the small holders is, however, of 
quite a recent date, and, therefore, the Associations have not yet 
reached a membership aggregating more than perhaps 14,000 to 
16,000 in all the Societies which form part of one or another of the 
Associations. 

One other method in which Co-operation is aiding agriculture 
may be mentioned. It is by means of the various Societies formed 
by bee keepers, rabbit breeders, fruit growers, &c., for the promotion 
of their interest. Co-operation in these branches of industry has 
not, however, been carried to its logical conclusion by forming 
Societies for the sale of the product. The reason thereof is clearly 
enough that the pursuit of all these industries is pre-eminently 
adapted for the small holder, but up till quite recently this numerous 
class of farmers have not been in a position, economically and 
intellectually, to best utilise the opportunities for creating wealth 
offered by such pursuits. 

This will be plain when now we turn our attention to the 
benefits which the Danish farmers, large and small, have received 
from Co-operation. 

When, in the late seventies and early eighties, the price of 
agricultural products declined so rapidly and so much that 
agriculture in many countries ceased to be a profitable business, 
the Danish farmers — thanks to their popular High Schools — were 
in possession of an intelligence that carried them safely through 
the economic vortex produced by the decrease. They set resolutely 



256 



CO-OPERATION IN DENMARK, 



to work to improve their methods of production by Co-operation, 
with what result we know. And by a greatly increased production 
they more than succeeded in making up for declining prices. But 
the peasant farmers — men possessing a holding of, say, less than 
twenty acres — were as a rule too much lacking in intelligence to 
make use of their opportunities, for while the farmer went to the 
High School the peasant farmer could not afford such an expense. 
And all the prosperity of the seventies had not been capable of 
reaching down to him, because at that time each man was compelled 
to work for and by himself, making his own butter, disposing of his 
own over-fed hogs, and hardly aware of the source of wealth about 
to be tapped by the Co-operative sale of eggs. The farmers 
possessing more than twenty acres had land and stock enough to 
be able to obtain, at any rate, some return on their isolated efforts 
so long as the high prices ruled. But the peasant farmer, with 
his few acres of land, could not bring forth any saleable article 
so long as he was unaided by Co-operation. His life was a dreary 
one of unremitting toil, and never did he dream of claiming time 
for intellectual pursuits. He would never have managed to utilise 
Co-operation for agricultural purposes, but Co-operation stretched 
out her hand to great and small alike, and lifted them all to the 
same level. It may, therefore, be said with absolute truth that if 
Co-operation enabled the farmer to tide over a difficult period, and 
if it still keeps the Danish farmers in the van of progress, it came 
to the peasant farmers as the liberator from their fetters — as the 
bearer of light to their cottages. For, as we all know, Co-operation 
brings within the reach of the peasant farmer all the advantages in 
regard to production, buying, and selling which were formerly 
enjoyed by the big farmer only. And more than that, it brings 
with it an increase in the yield of the small farm much greater in 
proportion than the increase obtained on the big farm owing to the 
far greater intensity with which it is possible to cultivate a small 
holding. Never can the steam plough do as good work as the 
spade, never can the broad acres of the big farmer be cultivated 
with the same intensity and care as the cottager's little plot, never 
can the big farmer's herd be tended nor the trees in his orchard 
pruned as those of the small holder. 

Co-operation having thus made it possible for the small holder 
to reap a far greater reward for his labour, evidently it was only 
a question of time when he should awaken to self-conscious 
participation in the economic and intellectual life of the country. 
And he is awakening. Not only did it gradually become fairly 
common that the young men from the peasant farm went to a 
High School for six months, there to augment their elementary 
knowledge, but the improved economic conditions have effected an 



257 



MORE PARTICULARLY CO-OPERATIVE AGRICULTURE. 

elevation all round of the intellectual standard of the peasant 
farmers. And the democratic administration of the various 
Co-operative undertakings has taught a great lesson in home rule 
to all the co-operating agriculturists. At the general meeting of 
his Society the cottager owning one cow meets the big landed 
proprietor as an equal. One man one vote is the first principle, 
and proportional right to participate in the joint profit comes 
second. These truly democratic principles may to some considerable 
extent have lessened the class antagonism existing between the 
large and the small holder. 

Co-operation, thus raising all to the same level, has, therefore, 
been able to do most for those who formerly stood lowest on the 
social ladder ; and greatly as the farmers have benefited, the benefit 
to the peasant farmers has been greater still. In fact, the peasant 
farmers, until Co-operative Agriculture enabled them to produce 
with profit, were not in a position to bring forth of their small 
holdings enough to maintain themselves, but had to eke out a 
precarious livelihood by working for others most of the year. But 
with greater profit came greater intelligence, and among the 
peasant farmers arose men who clearly recognised the immense 
importance nationally and individually of the utilisation of all the 
by-products of agriculture, which the big farmer naturally enough 
had neglected, partly from lack of time, partly from lack of interest. 
All these industries, such as bee keeping, rabbit breeding, fruit 
growing, osier cultivation, &c., have now a steadily increasing 
number of enthusiastic votaries; and with a rapidly increasing 
host of peasant farmers it is, humanly speaking, certain that the 
production of Danish agriculture, voluminous as it is already, by 
further application of the Co-operative principle will in the near 
future be immensely increased. And this increase will take place 
not only with regard to these by-products, but also in the stable 
products of agriculture, simply because peasant farmers, as 
indicated above, with the aid of Co-operation obtain a much 
greater return acre by acre than the big farmer possibly can. In 
this connection it may again be mentioned that, while the big 
farmers keep only from six to twelve cattle per 133 acres, the 
peasant farmers (with less than 12 acres) keep fifty to eighty cattle 
per 133 acres, while they have three or four times more milk cows 
per acre than the big farmers. 

It is, then, a matter of congratulation that Denmark is actually 
about to become a country of peasant farmers. All over the 
country new land is continually being broken up for cultivation to 
such an extent that the area under the plough increased from 
3,787,000 acres in 1875 to 4,360,000 acres in 1896, and is still 

-— ^ 



258 



CO-OPERATION IN DENMARK, 



increasing. Out of an adult male population of about 550,000 it 
may be said that, approximately, 180,000 to 200,000 are peasant 
farmers, their number steadily increasing, while houses without 
land and large holdings are decreasing in number. During the 
decade 1885 to 1895 the number of houses without land decreased 
by 7 per cent.', but houses with no more than, say, one acre 
increased by 27 per cent., and houses with, say, no more than four 
acres increased 21 per cent. The decrease in number commences 
already at holdings with twelve to twenty-five acres, which have 
decreased by 2 per cent. No more recent statistics are available, 
but — quite apart from a fairly large number of peasant farms 
having been created by law, with the natural result that the 
possessors of these farms have acquired bad land at greatly 
increased prices — there is, happily, a spontaneous growth in the 
tendency towards a progressive increase in the number of peasant 
farmers. 

And, together with the increase of their number, a great 
improvement in their intellectual standard and general ability has 
taken place. Partly by instructive summer travels carried out under 
the auspices of the Agricultural Societies, partly by perambulant 
courses, partly by the establishment of High Schools for peasant 
farmers, in which schools a fair amount of general knowledge is 
imparted without neglecting the agricultural instruction that is the 
principal aim of the schools, and partly by various other means, 
the peasant farmers as a class are about to reach a standard of 
intelligence which may be well said to be without a parallel in any 
of the European countries. But where the lowest stratum of the 
social pyramid, the peasant farmers and agricultural labourers, 
share in the general prosperity, if even for a short time only, there 
will be found the best chances for a rich and full development of 
individual life and consequently of social life ; new inventions will 
be made, and improvements in the methods of production will be 
introduced. 

In particular, one development may be expected in the near 
future. One of the most prominent features of the one High School 
for peasant farmers already started is the importance attached to 
petty industry. Until quite recently there was no possibility for 
any profitable industry in the villages, because the use of steam as 
motive power centralised industrial production in the towns, and 
practically permitted a very restricted number of moneyed men to 
monopolise it. But the use of electricity — partly generated by 
means of peat from the numerous bogs, and partly produced and 
stored by means of a windmill invented by Professor La Cour, of 
the People's High School at Askov — entirely changes all this. 
Any industry short of shipbuilding may be carried on under the 



259 



MORE PARTICULARLY CO-OPERATIVE AGRICULTURE. 

roof of the peasant farm, aad it is safe to predict that the Danish 
peasant farmers will avail themselves of the possibilities thus 
offered them. Here, then, will be a new and very important sphere 
of activity for Co-operation in purchasing the raw materials of the 
rural petty industry, and in disposing of its products ; and the 
Danish peasant farmers would not be what they are if they do not 
soon let us hear some news about their Co-operative village 
industries. 

If now we try to sum up the results obtained by Co-operative 
Agriculture in Denmark, it may be acknowledged that the Danish 
Minister of Agriculture was right when a year or two ago he stated 
that the last four years, in spite of a world-wide depression, were 
the most prosperous Danish Agriculture had ever known. And 
this prosperity is mainly due to the peasant farmers being enabled 
by Co-operation to step into the ranks of the army of progress. 
For even among the proprietors of larger holdings there are many 
who recognise that, while the big farmers as a class have bought 
great quantities of expensive feeding stuff for their cattle, without 
even being certain as to whether the return in milk and manure 
would pay for the fodder, they have not cultivated their land with 
sufficient care. Here the intensive and careful cultivation of the 
most able peasant farmers has opened the eyes of the Danish 
agriculturists to the fact that they are only beginning to realise what 
intensive agriculture means. Particularly with the cultivation of 
turnips and green crops has great progress been recently made by 
the peasant farmers ; but as a set-off against this may be mentioned 
that the many bogs, mainly in the hands of the big farmers, do not 
nearly yield the return they ought to do. There is, therefore, a 
strong movement on foot, not only for a more careful selection of 
seeds and plants, but also for keeping the land far more free from 
weeds and for improved tilling and manuring the soil. 

If thus Danish agriculture, in spite of a few shortcomings, 
occupies such a prominent position at the present day, it may truly 
be said, in the first place and essentially, to be due to Co-operation, 
which first enabled the farmers to produce more cheaply and 
efficiently than the farmers of other countries, and subsequently 
has raised up a host of peasant farmers sharing in the benefit of 
Co-operation as it has been carried on hitherto, but prepared to 
carry it a long way farther. It should, however, not be forgotten 
that what has made this Co-operation possible is to a great extent 
the free trade which the Danish agriculturists have been and are 
enjoying, and which enables them to buy their agricultural 
requirements in the cheapest market. No wonder, therefore, that 
a few years ago 30,000 farmers solemnly declared that they would 



260 



CO-OPERATION IN DENMARK, 



hear nothing of any "protection" of their industry. In the 
neighbouring country of Sweden they have a practical example of 
the effects of protection, and they need not be professors of political 
economy to recognise how very much better off' they are without 
any assistance from the State in the form of protection; for if 
there is any class of producers which better than any other can 
help themselves it surely is the agriculturist. Only if they are 
hampered and hindered from following their calling by unjust 
laws — unjust land laws, railway monopolies, or protection — they 
may need Government assistance ; but then the assistance should 
consist of liberating them from these fetters, not in adding to them 
by more "protection." But this is what has taken place in 
Sweden, and with the following consequences. 

Several years ago the agiiculturists of that country were 
clamouring for a duty on various agricultural products, amongst 
others on maize, and the Government, always very willing, as 
Governments generally are, to oblige the people by increasing 
taxation, put a duty on this very nearly indispensable feeding 
stuff, with the result that the export of eggs from Sweden, which 
in 1887 had reached a value of £333,000, at present hardly amounts 
to £10,000; while a surplus export of bacon of 3,000,000 kilos in 
1893 had in 1900 been changed into a surplus import of 9,500,000 
kilos. Finally, the duty on maize, in conjunction with a duty on 
butter, has not only put a stop to a rapidly increasing export of 
butter, amounting to 25,000, OOOlbs. in 1896, but has caused a 
decrease of the export to 18,300,0001bs. in 1901. When the 
Danish farmers look at these figures and then look at their own 
prosperous production, as indicated by the figures already given, 
it is quite intelligible why they do not want to share in the 
blessings of protection, but prefer to let well alone. The Swedish 
farmers, on the other hand, have partly realised their mistake; 
but it is much easier to obtain protection than to get rid of it. 

The Danish farmers have hitherto been successful in their 
efforts to avoid protection; and partly owing to this maintenance 
of free trade, which has prepared the soil for the amazing and 
spontaneous development of Co-operation, they are on the whole a 
prosperous class, and there can be no doubt that their progress is 
still far from having reached its climax. 

But there is after all another side to the medal, and, although 
not bearing directly on Co-operation, it contains a very instructive 
lesson which Co-operators in every country would do well in 
taking to heart, for it shows that even the most enlightened 
Co-operation will not be able in the long run — however beneficial 
it may be — to ensure the happiness of a people if unjust taxation 



261 



MORE PARTICULARLY CO-OPERATIVE AGRICULTURE. 

enables the non-producing classes to filch the money from the 
pocket of the producer, and thus deprive him of part of the result 
of his labour and of the saving effected by Co-operation. 

This is not the place, nor is it necessary, to preach to readers of 
the Go-operative Wholesale Society's "Annual" the gospel of 
Taxation of Land Values. Others have done this before me and 
better than I am able. Suffice, therefore, to say that until quite 
recently the basis for taxation in Denmark was a rather antiquated 
and unelastic, but still fairly just, tax on the land in proportion to 
its value, apart from buildings and improvements — something like 
the old English land tax. But when the Liberal party a few years 
ago came into power it concentrated all its efforts on having this 
tax abolished, and on having substituted a tax on land, buildings, 
and improvements. Such a tax would be a great momentary relief 
to the proprietors of middle-sized farms, who constitute the bulk of 
the Liberal party, and whose properties would increase in value by 
the capitalised amount of land tax relieved. It would, of course, 
involve a corresponding loss to all those who would have to pay 
the taxes lifted off the shoulders of the landlords, to all those whose 
income is not derived from land, but from their own personal 
exertion. But these classes were not sufficiently well represented 
in the Danish Parliament to prevent this fateful law from being 
carried, and each landowner thus received a present from the 
State of an amount corresponding to the capitalised value of the 
tax from which he. was relieved. 

What has been the result of this transaction ? The landless in 
town and country, and those who have only little land, such as 
the whole army of peasant farmers, have got their taxation very 
considerably increased in order to provide the necessary funds for 
the new taxation. Thus everybody who has to live by his labour 
is fined, and the more he works and the more he produces the 
more he is fined. But the farmers themselves have not received 
much benefit. Those who happened to be owners when the 
present was given have, of course, gained the amount of this 
present. But taxation taken off the land simply means a 
corresponding increase of land value, and consequently in the 
future everybody who wants land for productive purposes will have 
to pay so much more for it. And even the present owners will 
soon find that they have made a bad bargain, for not only will they 
see that it is the great landed proprietor and the speculator in 
valuable town land that have profited by the change much more 
than the working farmer, but it will not be long before all the 
farmers have converted the increased value of their land into ready 
cash through loans granted by the Credit Associations previously 
mentioned. And, by far the greatest number of the bonds of these 



262 



CO-OPERATION IN DENMARK, 



Credit Associations being in foreign, particularly in German, hands, 
the final result will be that a great part of the Danish soil, which 
formerly yielded the money necessary to carry on the business of 
the State, has now been given away to private persons who have 
sold it to Germany. 

We shall shortly see what this may mean, some day in a no 
distant future. But Co-operation, just by the benefit it has 
conferred, just because it gives proportionally greater advantages 
to the petty agriculturist than to the big farmer, has immensely 
increased the value of and consequently the price charged for small 
holdings. In a recently published book on "Danish Agriculture at 
the Transition to the 20th Century" the Danish statistician, Mr. 
N. P. Jensen, informs us that the peasant farmers on an average 
get a return of from 11 to 24 per cent, more from the area under 
the plough than the big farmer. But the peasant farmer, as a rule, 
having about 90 per cent, of his land under the plough, while the 
big farmer only tills a very much smaller percentage of his, the 
peasant farmer, of course, obtains a far greater return in proportion 
to the big farmer than that just indicated if we, as we well may, 
consider the return of the entire holding and not solely the area 
under the plough. 

It is this greater return that has increased the price of small 
holdings. The Chairman of the afore-mentioned " Andelsudvalget," 
Mr. Blem, himseli a fairly big farmer, has in a lecture a few years 
ago — evidently quite unconscious of the bearing of the fact— ^with 
much satisfaction stated that, owing to Co-operation, the value of 
the peasant farm was 50 per cent, greater than the value of a large 
holding. Precisely ; but that means that the peasant farmer must 
give 50 per cent, more of the fruits of his labour than the big 
farmer in order to obtain access to the land. It, therefore, cannot 
come as a surprise to anybody when Mr. N. P. Jensen, in his 
above-mentioned book, asserts that while the peasant farmer 
proportionally' produces by far the greatest values, he himself 
obtains only a very scant return, a man with no more than 13 acres 
only being able to make some £23 to £24 a year after deduction of 
interest on his purchase money and capital. It is just possible 
that these figures are somewhat pessimistic, but at any rate they 
prove to the hilt the old, old story that the greater the demand for 
land becomes the less of the produce will the labourer be able to 
retain, for every improvement in the methods of production will, 
in the long run, only enable the landowners to exact a higher price 
for access to " their " land. 

The result of the facilities offered the small farmer by 
Co-operation, therefore, is that large farms may be purchased at 



263 



MORE PAETICULARLY CO-OPERATIVE AGRICULTURE. 

fairly reasonable prices, but any land is good enough to be bought 
on speculation in order to be parcelled out to peasant farmers with 
great profit to the speculator. At the same time it stands to reason 
that also the value of the larger holdings has been greatly increased 
by Co-operation, and it cannot be doubted that the value of 
agricultural land in Denmark has altogether been considerably 
raised by the introduction of Co-operation. But this is not without 
a danger, for the prosperity of the Danish agriculturist, and of the 
peasant farmer in particular, is bound to come to a stop the day 
prosperity has increased land values to such an extent as to make 
profitable agriculture impossible. That may not, and probably will 
not, be just yet, and it may be averted altogether by a timely 
taxation of land values. But, unfortunately, there is another way 
in which prosperity may be brought to an end in a no distant 
future, for it is not only the big farmer, but also the peasant farmer, 
the backbone of his country, who obtains loans from the Credit 
Associations. And the more the value of the small holding 
increases the greater is the loan he will require, and obtain, in 
order to be able to purchase, the greater is the amount for which 
he has to mortgage his labour in all future in order to be permitted 
to toil on his little holding. 

What, then, will be the consequence when England — probably 
in a not very distant future — by taxing her land values opens up 
her soil for her laborious population? It cannot reasonably be 
doubted that in a few years she will then be able to produce all her 
own food, and she will then have no further use for Danish 
products, nor for the agricultural products of any other country. 
The production of food will go on unchecked all over the world, 
but, the English demand having ceased, the supply will everywhere 
far esiceed the demand, and prices will decline to a much greater 
extent even than they did after the Napoleonic wars. 

How, then, shall the Danish farmers be able to meet their 
obligations? With their land sold to Germany through the Credit 
Associations to the tune of about £50,000,000, or about £55,000 for 
each rural parish, where shall they then find the money to pay 
interest and principal? It is true that Co-operation applied to 
the production and sale of the by-products of agriculture, and 
particularly to petty industry, may save many an individual 
peasant farmer from ruin, because it endows the man who can and 
does follow agricultural and industrial pursuits at the same time 
with a greater economic independence. But, on the other hand, 
the decline in prices will hit the peasant farmer harder than the 
big farmer owing to the inflated prices he has had to pay for his 
holding, and at any rate such remedies will hardly be sufficient to 



264 



CO-OPERATION IN DENMARK. 



save the national prosperity from fearful disaster. Co-operation 
has been able to lead the Danish farmers to a high summit of 
prosperity, and to confer enormous benefits on the small holder, 
free trade having smoothed the path; but, unless free trade in 
products is followed to its logical conclusion by free trade in land, 
unless by taxation of land values the labourer is protected in the full 
enjoyment of the untold advantages offered him by Co-operation, 
the path is a dangerous one, and will lead to a precipice so much 
the deeper only the loftier the summit that may be reached. 




265 



Possibilities of British Agriculture 
under Free Trade, 

With Special Reference to the Prevention of Emigration. 



BY JAMES LONG, 

Member of the Executive Committee of the Central Chamber of Agriculture, 
Chairman of the Executive of the London Dairy Show. 



IN the experience of the writer Free Trade is the bete iwir of the 
British farmer, who, taking him collectively, is a Protectionist 
to the backbone. During all the long years that Protection 
has been dormant, if not dead, he has cherished a hope that 
it would be revived, and whenever a speech, however little coloured, 
has been made in which Protection has been referred to, especially 
by such old advocates as Mr. Henry Chaplin and the late Mr. James 
Lowther, it has been cheered to the echo. 

Since the year 1879 British farming has not been in the most 
flourishing condition, and, however definitel}'^ agriculturists blame 
the seasons to which so many losses have been due as each comes 
round, the question of Protection has only to be mooted to enable 
them to revive their enthusiasm in its favour, to forget all about 
the weather, and to attribute all their misfortunes to Free Trade. 
As a matter of fact, whatever may have happened in the aggregate, 
there have been thousands of farmers who have passed unscathed 
through the whole period of depression, and who in a season like 
the past, which is regarded by most writers as a bad one, have 
reaped bountiful harvests. The public hear nothing of these 
successes; they only hear of the individual and collective failures. 
In one part of England, at least, corn growers have been richly 
rewarded with heavy crops of wheat, oats, and especially of barley 
and turnips, while the quality of the barley has been so excellent 
that prices approximating a long way towards those of the past 
have been realised. In truth, failure in agriculture in the recent 
past has been due to a combination of causes, the chief of which 
has been the unsuitability of the seasons. On good land of such a 
texture that labour can be employed upon it at almost all times 
success has been more or less continuous ; on inferior land, whether 
heavy clay, sand, gravel, or chalk, there have been repeated failures 
owing to excessive wet on the one hand or drought on the other. 
But even these troubles are being gradually and considerably 
minimised. 



266 



POSSIBILITIES OF BRITISH AGRICULTUBE UNDER FREE TRADE. 

Some six or seven years ago I was driven by expert farmers of 
the district some twenty miles through a part of Essex which was 
almost entirely derelict, the land right and left of the road being 
almost all in the market for sale at prices varying from £5 to £10 
an acre. The gates were broken, the hedges wild, the cottages 
and village smithies closed and dilapidated, the farmhouses empty 
or merely occupied by a caretaker, buildings going to ruin, and the 
land so deplorably barren that neither winged nor ground game 
could remain in its neighbourhood any longer. This land, chiefly 
of a cold and deaf character, once allowed to remain a year untilled 
after the removal of a crop of corn grown with but little if any 
manure, demanded such an outlay in its reclamation that tenants 
feared to expend it, and consequently farms, as they became vacant, 
frightened every applicant who called to make an inspection. 
To-day I believe that every acre of this land has changed hands, 
and is under cultivation. The whole district is bright, and its 
aspect changed for the better. What was abandoned land is now 
comparatively prosperous; nevertheless, there are still many 
districts in the same county, as in several other counties of 
England, which need the attention of both labour and capital. 
What occurred on the heavy land of the eastern counties has 
occurred, and is still occurring, on the chalks, gravels, and sands 
which exist in various other localities. Large farms on these soils 
demand men who possess considerable skill as well as capital and 
enterprise, but farmers with these qualifications are becoming wise 
in their generation ; they reahse that at the best a profitable return 
would mean but a small income, and that their energy would be 
directed, if not exhausted, for the benefit of the owner, who would 
clearly reap in the long run the richer harvest from their labours. 
The capable man with means prefers to farm good land, and it is 
only the more or less incapable farmer with small means, or no 
means at all, who takes in hand inferior land, or land whicli has 
been of a useful character but which has fallen in condition, 
inasmuch as he has nothing to lose, while he may be able to rub 
along for a few years, living from hand to mouth, producing crops 
and stock in such very small quantities that he gradually dipiinishes 
the value of an already reduced farm. 

According to the ofiicial returns for the past year there w^ere 
432,000 acres of land in Great Britain under what is known as 
bare fallow, or 81,000 acres more than in 1903. This is a 
deplorable state of affairs, but it is only just to state that the large 
increase is owing, in a great measure, to the wet autumn and 
winter of 1903-4, which prevented land being cleaned and prepared 
for the corn crop, and which in consequence was left for cleaning 
during another season. It will be necessary to refer briefly to the 



267 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 

principle of bare fallowing. What does it mean? In times past it 
was discovered — and much was discovered by observation on the 
part of our forefathers — that if land obtained a rest for a season it 
was better enabled to produce a crop; the rest, in fact, was 
regarded as equivalent to a small dressing of manure. Apart from 
this fact, it enabled the farmer to destroy the weeds. He probably 
ploughed the fallow land in the autumn or winter after the last 
crop had been taken, allowed it to remain until June, again 
ploughed it, burying the growing weeds — which, decomposing in 
the soil, act as manure — thus permitting another crop to grow, for 
most soils are well supphed with weed seeds. The third ploughing 
would not only bury the new weed plants before they had grown 
sufficiently long to seed, but, at the same time, the moving of the 
soil would, as in June, expose the roots of perennial weeds to the 
rays of the sun, and thus they in their turn would be killed. 
Fallowing, then, is a certain method of destroying weeds if the 
season is suitable. The sun is the factor, and the chief factor, in 
the work, and without his aid the destruction of perennials is next 
to impossible. We are willing to admit that under certain 
conditions, such as those which obtained in 1903, bare fallowing is 
essential, for, ploughing having become impossible owing to the 
wet, weeds grow with such rapidity and strength that it becomes 
impossible for a winter corn plant to grow, even should the seed 
be decently got into the ground. But in the main we contend 
that bare fallowing is an old-time expedient, and that it should in 
all ordinary cases be substituted by a green fallow. We have 
referred to this question at some length, inasmuch as it is of the 
highest importance to show, as we hope to do later on, that there 
is an enormous area of land in this country which is non-productive, 
and that in consequence thousands of families are precluded from 
living on the soil, who are compelled in consequence to find an 
abode in the Colonies, or to take up occupations for which they 
are less well fitted, or which are less adapted to the requirements 
of the time. 

Let us suppose that a crop of corn has been taken from a given 
field, and that the weeds are too numerous to please the eye or the 
practical requirements of the farmer. What line should he take in 
the absence of the bare fallow, to which we have referred? We 
might suggest a preparation for roots, such as mangels, swedes, 
turnips, or kohl-rabi, or, indeed, potatoes or cabbage. But the 
answer is that winter ploughing would still enable the tenant 
farmer to find the land smothered with weeds in April, when he 
should drill his mangels or plant his potatoes, or in May or June, 
when he should sow his turnip or cabbage seed, and that in 
consequence were the seed sown the young plants would be 



268 



POSSIBILITIES OP BRITISH AGRICULTURE UNDER FREE TRADE. 

smothered as fast as they made their appearance through the soil. 
We will deal with this question first. The weeds most to be feared 
are those which are perennial, the dock, the thistle, the nettle, and 
others with deep and tough roots ; but the annuals, such as red 
weed or poppy, charlock or kedlock, which grow on some soils in 
supreme abundance, quickly cover the soil and smother almost any 
cultivated crop which makes its appearance. The land having 
been ploughed, however, may remain for a fortnight until these weed 
seeds have germinated ; they are then destroyed with the harrows. 
A fortnight hence a second crop appears, and a similar practice 
destroys a Second batch of annuals. Ploughing again follows, and 
third and fourth crops of weeds are destroyed in a similar way. 
In order to sow the mangel or the swede with success, except upon 
the lightest class of soil, which seldom needs bare fallowing, the 
land is ploughed in ridges, or bouts, a roller is passed over the 
surface, the point or angle of the ridge is flattened, and a seed-bed 
is formed into which the seed is deposited, at the same time, in 
most instances in the case of turnips and swedes, as the artificial 
manure. The same method of ploughing holds good with potatoes. 
The tubers, or sets, are laid between the ridges, i.e., in the furrows, 
the ridges are split asunder with a ridge plough, and the potato 
seed is covered. What is the result ? The weeds appear in due 
course, but they are chiefly destroyed by the horse hoe, which runs 
between the ridges, and which thus leaves the plants on the 
summit of the ridge, together with a proportion of the young weed 
plants growing on either side. These the horse hoe practically 
cannot touch, but, with skilled labour, hand-hoeing completes the 
work. This is but a description of an ordinary process adopted by 
skilled farmers, except in those districts where what is termed 
"sowing on the flat'" is practised, and there agriculturists appear 
to ignore the method altogether for the simple reason that it is not 
the custom of the country. 

Supposing, however, a field is so terribly smothered with weeds 
of both perennial and annual character that this method is 
impossible, and that it is believed that nothing but the sun will 
avail to effect a cleaning. No doubt there are cases — and we have, 
indeed, seen many — in which whole fields were covered with 
thistles or with docks. Summer fallowing may not by any means 
prove a certain cure in the destruction of either, on account of the 
length of the tap roots. All weeds of this tenacious character 
yield to persistent hoeing or cutting. Supposing, then, a field is 
to be taken in hand which is almost as bad as it can be, what 
method will best answer the purpose of the cultivator ? Our reply 
is that the plough having done its work, as has already been 
suggested, and having been followed by the harrow for the 



269 



POSSIBILITIES OF BRITISH AGBICULTURE UNDER FREE TRADE. 

destruction of annual weeds as fast as they appear, a last ploughing 
in May or June, in accordance with the district, should be followed 
by the destruction of a last crop of annuals, and then by the 
introduction of the drill for the deposit of the seed of such plant or 
plants as are vigorous growers and likely to benefit the soil. A 
good dressing of superphosphate or basic slag, the former where 
the soil is sufficiently supplied with lime, and the latter where it is 
sour, would provide the food required by rape and mustard. A 
mixture of these seeds may be expected, after the manuring we 
have suggested, to produce a rich crop of foliage, albeit it is mixed 
with weeds. Before the crop has grown too high for the purpose, 
the plough may again be introduced, and the whole buried, that it 
may act as a green manure, or, what may be equally useful, the 
crop may be consumed by sheep fed on cake, and the land then 
ploughed. If the weather is still suitable and sun available, its 
influence may, after all, be utilised in the destruction of deep-rooted 
plants ; if, on the other hand, the soil is still too foul, the same 
process may be adopted in the production of a winter vetch crop, 
which may be cut in the following spring, weeds and all, and the 
land again ploughed, and either prepared for late turnips, or, as 
before, sown with rape and mustard, which may be once more 
ploughed beneath. Such processes as these will not only clean the 
land, but enrich it to such an extent that it will subsequently carry 
luxurious crops of corn. 

The huge area of bare fallow, however, is not the only practically 
unproductive land in this country. During the last twenty years 
an enormous area of corn land has been laid down to grass, or has, 
in part, laid itself down, to use a common expression, without 
man's aid, and consequently without the seeds of cultivated plants. 
There are now 12^ million acres of permanent grass which may be 
described as pasture, and of this it is possible that at least one 
quarter, or in round numbers three million acres, is of the 
description which we have mentioned — useless for mowing, and of 
very little value for grazing, while it ought to be once more under 
the plough, or, what is still more to the purpose, under spade 
culture. I am acquainted with such land in many parts of 
England. Its value in the market would not average £10 an acre ; 
its value to let to a tenant probably does not exceed 7s. an acre. 
My contention is that with a limited area of land which is already 
diminished from the point of view of agriculture every acre in the 
British Islands should be cultivated to the highest point of 
perfection. That a single acre should be practically unproductive 
at a time when we are importing such large quantities of food from 
all parts of the world is nothing short of a crime ; and while it is 
impossible to attach great blame to the owners or the occupiers, 



270 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 



who, in most cases, have not the capital or the means of bringing 
this land back into productive condition, I cannot exonerate the 
British Government, whichever side happens to be in power. We 
are stocking our Colonies with the thew and sinew of the nation. 
We are acting towards our own soil as though we were paying a 
premium for its deterioration. Our gross, nay, our masterly 
inactivity, in relation to the land is preparing the way for a 
revolution, which, let us hope, may be a peaceful one, in the not 
very distant future. We cannot ask the tenant farmer with his 
limited capital to take up land of this class unless we award him 
conditions which will pay him for his trouble. We cannot ask the 
landowner to undertake to rehabilitate property which will entail 
the expenditure of large capital and involve considerable labour 
and anxiety, and for the simple reason that in the large majority 
of cases the owners of this land are almost as incapable from want 
of means as tenant farmers themselves. Governments can find 
money for the maintenance of the interests of brewers — interests 
which are far too well maintained already. They are willing to 
secure the position of any class which is sufficiently powerful to 
command votes and assist in keeping them in office, but they are 
neither concerned with the welfare of the soil industry nor the 
health and condition of the people at large. 

I believe, and I have a right to enjoy this belief on account of 
an experience which is very real, that there are thousands of men 
who would only be too happy to go back to the land if they were 
able to obtain possession and control of such an area as their 
requirements demand. I naturally refer to small areas suitable 
for cultivation under the system of petite culture. To-day there is 
no class of holdings so difficult to obtain. The existing number is 
utterly inadequate to the requirements of our population, and I am 
repeatedly asked to advise inquirers as to where and in what 
counties a ten or twenty acre farm can be obtained. The fact is 
that vacant farms of this kind do not exist. This is not the place 
to discuss the question whether small farms of this character can 
be made to pay or not, but at least it may be said that it is not a 
question of doubt. A skilled grower of fruit, vegetables, and 
flowers can live comfortably upon three acres of land, a very small 
proportion of which is under glass, and many working men own 
such holdings; indeed, the vast majority of the nurseries where 
glass is employed are actually owned by working men, and the 
number would be increased with enormous rapidity if the land 
could be purchased on the instalment principle and at prices within 
the reach of the working classes. 

I come, however, to another question. There are in Great 
Britain 12,800,000 acres of land which is described bv the Board 



271 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 



of Agriculture as mountain and heath land, which is used for 
grazing. It may be incidentally mentioned that there is an 
enormous area of similar land in Ireland, and that much of this 
land is entirely unemployed. In one of the western counties I 
remember visiting a valley in which some twenty small farmers 
were crowded upon holdings of three to four acres each. The land 
was too small for their requirements, and poisoned for want of air, 
sunlight, and perfect tillage, while on either side were thousands 
of acres of similar but untilled soil which had failed to pay grazing 
tenants at 6d. an acre, but which these poor Irish people were not 
permitted to occupy to the extent of a single rood. They were 
the people, with the labour which was their capital, at command, 
and there was the land waiting improvement. But its occupation 
was forbidden by the unwritten law of the owner. 

To return, however, to the British area. I do not suggest for 
one moment that these millions of acres can ever be converted into 
highly prosperous farms, but I do claim that a large proportion 
would respond to hand labour, and I base my opinion upon results 
which have been achieved in Ireland and in some of the countries 
on the Continent, where land which most of us would despise has 
been induced to produce more or less luxuriant crops. There are 
methods of enriching land of almost the poorest type, and these 
methods the Germans and the Danes in particular have employed 
with great success. Whether, however, the area available for 
definite crop growing purposes in the imperfect pasture land 
previously mentioned, or under the denomination of mountain or 
heath land, be a thousand acres or a million, the fact remains that 
such land exists, that it is not being made the most of, and that 
while men are waiting for land, and while we are paying millions 
for every conceivable article of food to the Colonies and foreign 
countries, we have at home a large area which, owing to the 
supineness of the leaders of the nation and the inadequacy of the 
law, is allowed to remain in a practically derelict, abandoned, or 
half utilised condition. 

I think I have established the fact that, in spite of our 
comparatively small area, much land exists which is available for 
the purpose of improvement and cultivation in the hands of men 
who need it, inasmuch as it is not productive at the present time. 
Let us next see the proportion of land which is in the occupation 
of the working classes to-day, so far as it is shown by the 
agricultural returns. Our neighbours the French have 85,750,000 
acres of cultivated land, and of this 75 per cent, is divided into 
occupations which average 10-8 acres each ; in other words, 4,190,000 
holdings out of 5,618,000 come under this category. The owners 
of the land in France, who, as we have seen, are chiefly small 



272 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 



holders, possess over 45,000,000 acres, or nearly ten times as much 
as the occupying owners in this country, where they are in possession 
of 4,600,000 acres, divided into 61,000 farms. The occupiers of land 
in Great Britain are tenants to the extent of 84^ per cent, of the 
total number, as against 19 per cent, in France. As regards our 
farm labourers, ownership and occupation, if not unknown, is of so 
minute a character that it can hardly be recognised among them, 
whereas in France something like half the day labourers are 
owning occupiers. 

If we travel as far as Germany we find a similar state of affairs. 
Like the French, the Germans are an agricultural people, and of 
the 80,000,000 acres under cultivation 45 per cent, are in the hands 
of small owners. There are 5,500,000 separate holdings of which 
3,250,000 are under 5 acres each, 4,250,000 under 12|- acres, and 
5,260,000 under 60 acres. But in this country a farm of 60 acres 
is not regarded as a large holding, yet in Germany the farms, 
varying from 50 to 247 acres each, average only 86 acres, and, 
taking these figures into consideration, we find that 76 per cent, of 
the total area of the land is devoted to farming in a small way. If 
we may make a comparison between Germany and ourselves, we 
find that, while in Germany there are 1,382,000 holdings between 
1^ acres and 5 acres, there are only 120,000 holdings in this country 
between 1 acre and 5 acres. The position of the owners in the two 
countries may be compared as follows: — 





Germany. 


ENax.i.ia>. 


Occupied 

Wholly or in 

Part by 

Owners. 


Occupied by 
Tenants. 


Occupied 

Wholly or in 

Part by 

Owners. 


Occupied by 
Tenants. 


5 to 50 Acres^ 


Per cent. 

96-5 

95-8 

77-7 ■ 


Per cent. 

3-5 

4-2 

22-3 


Per cent. 

15-8 
14-1 
30-9 


Per cent. 

84-2 
85-9 
69-1 


50 to 500 Acres 


500 Acres and over .' 



Nothing can more clearly show that while we are a nation, 
agriculturally speaking, of rent-payers, the Germans and the 
French are nations of owners. 

Belgium is a much smaller country, and yet its 5,500,000 acres 
are occupied by 6,500,000 people. On this tiny area there are 
829,000 holdings, of which 634,000 do not exceed 5 acres in extent. 
But this figure is easily excelled when we extend our area to 
10 acres, for there are 715,000 of occupiers of farms up to this 
limit, and of these no fewer than 315,000 either wholly or partly 
own the soil they till. 



273 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 

Holland is slightly smaller than Belgium, with 5,160,000 acres, 
and here the same tale is told; 85 per cent, of the total number of 
farmers occupy less than 50 acres of land per head, and, indeed, 
57 per cent., or more than one-half of the total number of occupiers, 
are owners. Taking the holdings above 2^ acres in extent we find 
that they are 169,000 in number, and of these 143,000 are under 
50 acres each, the great majority coming under 12^ acres. 

Denmark is larger than either Holland or Belgium, although 
its population is so small. The land, 7,500,000 acres in extent, is 
less than a quarter as considerable as that under cultivation in this 
country, but I venture to believe, both from published statistics as 
to the production of Denmark and from what I have seen of its 
people and its crops, that the poor land, which is very considerable, 
is infinitely more productive than the poor land of England of 
corresponding quality ; indeed, it is difficult to make any comparison 
between ourselves, the Danes, the Dutch, and the Belgians. Our 
huge area of deplorable pasture and of mountain and heath land 
would in the hands of any of these industrious people have long 
since been brought under thorough cultivation so far as that is 
possible at the hands of man, and would have given employment 
to, and possibly have provided ownership for, a large proportion of 
the people. In Denmark, of 185,000 labourers who own houses of 
their own 150,000 have land attached, while of the 172,000 peasant 
farmers who own less than thirty cows 70,000 own less thaa four, 
and it is, therefore, little surprising that within a quarter of a 
century the exports of Danish farm produce have shown an excess 
over the imports of the difference between £1,420,000 and£7,790,000. 

Luxemburg is another case which is analagous to Denmark, 
although being a small duchy — smaller in area than either one of 
our fifteen largest counties — it is difficult to make a close 
comparison with this country. There are only 650,000 acres of 
cultivated land, while the population is not so large as an English 
city of the second rank, yet there are 80,000 separate owners of 
land who occupy and cultivate an average area of 7^ acres each. 
Statistics showed a few years ago that of this number 76,000 
owned 25 acres each, and that up to date 350 agricultural 
syndicates had been formed in the 300 villages of the duchy. The 
Luxemburgers are practically a small farming people, who have 
combined for mutual support and assistance, and who have been 
immensely helped by the constructive policy of the Government 
within the past forty years. Foresighted legislation has brought 
forth prosperity out of comparative chaos, and the country half a 
century ago, agriculturally speaking, belonging to the middle ages, 
now ranks with the first in Europe. We have room in Great 
Britain and Ireland for a number of Luxemburgs, and I may 

— — 



274 



POSSIBILITIES OF BRITISH AGKICULTURE UNDER FREE TRADE. 

express my belief that, quite apart from our bare fallow land, 
which equals two-thirds of the total area of the duchy, there is 
sufficient soil of a quality quite adequate for the purpose interred, 
as it were, in the two great totals to which reference has been 
made in this discussion. 

There is no more determined opponent of the system of small 
farming than the British farmer himself, although there are many 
honourable exceptions. He objects to occupiers of five, ten, or 
twenty acres. He is apt to regard the man in possession of this 
small area as one who has robbed him of labour, who properly 
belongs to the ranks of the farm workman, and who by the position 
he occupies has assisted in diminishing the number of farm hands, 
and consequently of raising wages. The British farmer, however, 
if not a man of short memory, is one who knows little of the 
history of his own class. He has been more or less educated — 
and this very informally — to believe that he belongs to a class 
which was formerly the most prosperous in the country, and that, 
owing to Free Trade and the consequent diminution of prices and 
the increase in the cost of labour, his position has been reduced, 
and he has been made the bearer of the nation's burden. What, 
however, would have been his position under a system of Protection ? 
for, as we shall show later on, he could scarcely have existed as a 
tenant and have paid the enhanced wages which would have 
necessarily followed. Free Trade has been followed by an era of 
marvellous progress in the nation, and it is this material progress, 
as evinced by the stupendous increase in our manufacturing 
industries and in the nation's wealth, which has robbed the farmer 
of the services of the labourer, and which, in consequence, has 
raised his wages from decade to decade in spite of the reduction in 
the cost of every necessary of life. 

The truth is that during only a comparatively short spell of 
time was the British farmer prosperous, and during his years of 
prosperity he did not fail to live up to his means. I am in a 
position to say, and to some extent from personal knowledge, that 
in one of our most prosperous agricultural counties tenant farmers 
purchased land in the "good old times" at ridiculous prices; they 
hunted, they shot, they coursed, kept open house, and played cards 
with some persistent regularity, squandering in this way more 
than they spent in connection with other forms of enjoyment, with 
the result that ruin overtook large numbers, and Free Trade has 
been blamed in consequence. British farmers have been in the 
habit of blindly following leaders who were more interested in 
political prizes than themselves. They were oblivious to the 
difficulties of their position, and this owing to the high prices 
which were formerly realised. 



275 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 

We have no desire to return to the conditions of the past, and 
we are sure that the farmers of to-day, mistaken as so many are, 
would be among the first to rebel if any attempt were made to 
fasten the old conditions upon them. Apart from the fact that 
rents were high, and that there was practically no system of tenure 
under which they held their land, they were bound by numerous 
and extravagant conditions which rendered them rather the slaves 
of a system than free occupiers of the soil with ample control over 
their own career. The high price of produce, however, attracted 
larger numbers of men to the land than there were farms for their 
occupation. It was not as it is to-day, when the great majority of 
the sons of farmers turn their eyes in other directions ; the younger 
sons bred upon the soil were in many cases as anxious to remain 
upon it as their fathers, and among the latter were many who 
invested large sums in farms that their desire might be gratified. 
Notwithstanding this fact, tenants were bound by hard and fast 
covenants, most of which still exist. They could neither grow nor 
sell what they pleased; it was often specified precisely what grass 
land should be mown and when. Two white straw crops could not 
be grown in succession ; there was a premium upon old-fashioned 
farming, while the advanced and enlightened farmer of the moment 
was discouraged, although his example was of infinite value to his 
neighbours. Tenants were frequently required to keep a foxhound 
puppy, to run a gamecock, to cart coal for their landlord, or even 
to preserve game for the amusement of his guests. Many were 
under the thumb of the agent, and in the presence of this individual 
dare hardly call their souls their own. Gradually things are being 
changed ; the Legislature has recognised that the tenant farmer has 
an interest in his holding where he has improved it, and three 
successive measures have been passed by Parliament on this 
particular line, although to-day there is much to be done before 
the tenant of the land can be regarded as standing upon safe 
ground, for legislation has been invariably in the interest of the 
landlord as opposed to the interest of the tenant. 

If we look back to the condition of the labourer during the 
same period, we find that, with wages so limited in amount that 
he could barely obtain the necessaries of life for his family, by far 
the larger proportion of his earnings were spent in bread, which, 
like most other foods, was costly. His clothing was scanty, and 
much more expensive than is the case to-day; his hours were 
longer, for he was less able to dictate terms than his successors 
at the present moment. His home was small, dismal, badly 
ventilated, seldom provided with drainage, sufficient light, a perfect 
water supply, or an adequate garden. Oftentimes it was dilapidated 
in the extreme ; but without a trade at his fingers' ends, with little. 



276 



POSSIBILITIES OF BBITISH AGRICULTURE UNDER FREE TRADE. 

if any, scholastic knowledge, with nothing to depend upon for his 
livelihood but his muscle and his experience on the land, he was 
practically under the thumb of the farmer, who kept him in a 
tight corner, and was materially assisted in this effort by the 
landowning and cognate classes. It is not so long, indeed, since 
the English agricultural labourer was a serf in all but name. 

As a writer in the Standard recently pointed out, it is the 
descendants of the younger sons of farmers who are now engaged 
in growing corn for our consumption in the Colonies, or in the 
various branches of its importation, who, to put it another way, 
are playing havoc with the principles of those whose forbears 
were practically the cause of their alienation from the land. But 
let us quote the writer further. He says, and he writes as a 
descendant of one of these younger sons himself : — 

He, like his numerous brothers, has achieved success in other lines of life. 
There is no future for a farm labourer. If it were possible for the thoughtful, 
saving, intelligent young men to get their feet on the bottom rung of the ladder 
by acquiring a few acres of land, or only one acre, on which they could put in 
their spare hours, or on which they could employ themselves when ouii of work, 
they could gradually work into an independent position. But such an opening 
is against the farmer's interest. It provides the labourer with an alternative 
employment. If master and man cannot agree as to the rate of wages, the man 
can take his dismissal and turn to his holding for at least a partial subsistence. 
What is contrary to the interest of the farmer is equally so to that of the 
landowner, who will not stand in his tenant's light by enabling the labourers 
on his estate to render themselves partially independent. 

Just as the children of the farmer's sons rebelled against the 
conditions which the landlords imposed, so are the sons and 
daughters of the farm labourer to-day rebelling against the 
conditions which are imposed by their employers and the hopeless 
future which is before them. In many parts of England it is still 
impossible for the labouring man to keep a cow, a pig, or poultry. 
In the first place, no facilities are afforded in the direction of a plot 
of land, a pigsty, or a garden, while, in the second, the employer 
too frequently suspects that his corn bin would suffer if any little 
concession of this kind were made. In some counties, especially 
those which are in part of a residential character, the farm labourer 
is scarcely existent. He has turned bricklayer, gardener or helper, 
carman, stableman, anything which provides him with more time, 
with greater diversion, with a better home, and with higher weekly 
pay, even though his net earnings may not be so large. 

"Why is it that the allotment system commenced to flourish 
some twenty years ago? Is it not because both landowner and 
farmer perceived the drift of events? The allotment — a very 
proper arrangement — was undoubtedly extended with the object 
of inducing the farm labourer to remain on the land, and in many 



277 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 



parts of England there are landowners, like Mr. James Tomkinson, 
M.P., in Cheshire, who, recognising, not the imperative necessity 
for retaining the labourer's services by a mere bribe, but the justice 
of providing him with home and land, have erected new and 
convenient cottages, with outbuildings adapted to their small 
requirements, and to which they have attached a few acres of 
really useful land. If a taste for the cultivation of the soil and of 
live stock is to extend and to prevail, it must be cultivated in the 
young, and there is no more certain way of ensuring that occupation 
by an increasing number of people than by providing the means 
through which the children of to-day may learn to acquire a taste 
for an industry which they may prefer to take up ten years hence, 
and to make their life work. I contend that a love of the land and 
of live stock is inherent in our nature, and that but little cultivation 
is needed in our younger days to ensure such a development that a 
large majority of those who have received such a form of training, 
slight though it may be, will stick to the land, if only conditions 
are provided by means of which they can do so. Were this not the 
case our Colonies would not have been stocked with so much of 
the grit of our people, nor would the United States have been 
supplying us, as they are, with such vast quantities of agricultural 
produce. 

As figures which have already been quoted have shown, the 
land in this country is in few hands, and the existing system of 
land tenure is calculated to keep it there. But we may rest assured 
that with the advent of Protection in its real sense, with the 
increased price of produce, there would be an increase in the cost 
of land, with the inevitable result that instead of the number of 
owners increasing, as it is essential for the welfare of the community 
they should do, they would decrease, possibly with marked rapidity, 
for the reason that small owners would be tempted to sell at the 
enhanced prices, while the buyers of land would be restricted to 
those who possessed capital. 

What would be the position of farmers if Free Trade were 
supplanted by Protection ? Can we doubt that the farmer, who is 
jubilant at the very thought of such a possibility, vrould be required 
to pay higher rent for his land ? Are the landowning classes, who 
are supporting the existing movement, influenced solely by what 
they believe to be for the welfare of people other than themselves? 
Or do they not expect to participate in the good things which 
would follow? That rents would rise is as clear as that night follows 
day ; that the farmer who looks solely on the rosy side would be 
met on all hands by increased demands is certain ; indeed, I know 
no department in the whole range of industry which would be hit 
harder than agriculture. With increased rents and increased wages. 



278 



POSSIBILITIES OF BBITISH AGRICULTUBE UNDEB FBEE TRADE. 

both landlord and labourer would have to pay more for food and 
clothing — indeed, for every commodity handled by their fellow 
men — for the simple reason that their fellow men would themselves 
have to pay more for the privilege of living, and chiefly through the 
increase in the price of food. Need we suggest, for example, if this 
statement is correct, that the farmer would receive longer bills from 
the blacksmith, the wheelwright, the saddler, the manure merchant, 
the cake dealer, the coal merchant, the draper, the grocer, and, 
indeed, from the trader, manufacturer, and worker whatever his 
description? Nor would he escape with lower rates, for every 
person concerned in the police, the asylum, the poor-house, on the 
highways, and in every department of municipal and rural life for 
which rates are levied, would be immediately subjected to increased 
charges, and, again, for the reason that the cost of living was 
increased. 

As I write at the close of harvest there has been a slight rise 
in the price of wheat, with the result that there has been a marked 
rise in the price of bread. For a year or more bread has cost 6d, 
in the Surrey village in which the writer resides. It is also 6d. in 
some of the London suburbs. Speaking in the spring of last year 
in Bedfordshire, this fact was stated to a large company of 
agriculturists, and the question was asked as to the price of bread 
in their particular parishes. I believe the majority of the replies 
were to the efi'ecb that it was 5d., but in some cases it was only 4^d. 
That the baker presumes to overcharge where he has the power 
there can in consequence be no doubt, but that the price of bread 
is warranted by the price of wheat is very seldom the case. When 
wheat is 30s. a quarter, the price of bread should not exceed 4^d., 
but with a very slight rise beyond 30s. the town price of 5d. has 
been in many cases raised to 5^d., not by the individual, but by 
the bakers as a collective body. Eeference is made to this one 
particular subject inasmuch as bread practically stands first in the 
estimation of the elector, and especially owing to the fact that a 
duty on imported food first of all means a duty upon wheat, and 
consequently a rise in the price of bread. Let us, therefore, deal 
more exactly with this particular subject. I have many times 
worked out the question of the cost of bread from the production 
of the grain by the working man to its manufacture for his table. 
The annual average consumption of wheat in this country is six 
bushels per head of our population. A working family, therefore, 
of five persons would consume thirty bushels, or about the average 
product of an acre of wheat in Great Britain. A rural labourer, 
however, with his family, would consume more than six bushels 
per head, as they are larger bread eaters than the average 
townspeople. Where an acre is cultivated for wheat by a capable 



279 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 



man for his own particular consumption, it would be a sorry return 
if it did not average nearer thirty-six bushels than thirty. In any 
case I conclude that it is an easy matter for a farm labourer with 
an acre of useful land to provide the bread and flour for his own 
table. A quarter of wheat being eight bushels, a thirty-seven bushel 
crop would slightly exceed four and a half quarters, or, in round 
numbers, a ton. When wheat stands at 30s., the corresponding 
price of flour should be 24s. 4d,; the cost, therefore, of the flour in 
a loaf of bread, assuming 94 loaves to be made to the sack, would 
be 3-ld. The consumption of the wheat from a working man's 
acre as bread would mean the consumption of slightly more than 
ten loaves per week. At prime cost this would mean 2s. 7d., but 
under existing conditions — those, I mean, which have raised the 
price to 5|d. — the cost of the same quantity of bread would be 
raised to 4s. 7d., and this dealing with ten loaves only, omitting all 
reference to the odd portion. I believe there is no possible answer 
to a case of this kind. In buying bread from the baker the 
consumer is compelled, not only to pay for the labour involved in 
its manufacture, and the materials other than flour used in the 
bakehouse, but for the profit, the risks of his trade, for its delivery, 
and in some cases for the premium which he exacts where he is 
able to dictate his own price, as in my own parish. Nor do we 
forget that under a system of Protection the baker's profits would 
be increased together with the wages of his servants owing to the 
increased cost of living. A liberal addition to the cost of the flour 
already mentioned is l|-d. per loaf, so that with wheat at 30s. the 
fair and just cost of a loaf of bread should not exceed 4-35d., or, in 
round numbers, 4^d. a loaf, thus leaving nearly l^d. to cover the 
cost of manufacture and the baker's net profit. 

We have already seen that the addition of Is. or 2s. to the cost 
of wheat is sufficient to induce the baking trade to raise the price 
of bread by ^d. per loaf. But we have also seen that the cost of 
the flour in a loaf of bread is really equal to only -|d. per 5s. in the 
cost of a quarter of wheat. The baker, therefore, is not justified in 
adding ^d. to his loaf until wheat has risen by 5s. a quarter, so 
that the recent rise should not have taken place until wheat had 
risen by that amount. 

Here we have a practical object lesson, but it is one which is 
ignored by every Protectionist. My contention is that just as the 
baker takes advantage of a small rise in the legitimate price, so 
would he take advantage of a small rise owing to a duty. It can 
scarcely be doubted that, were the Protectionist movement to 
succeed, a 2s. duty on corn, which, as we have seen, would be 
sufficient to induce the baker to increase his price by another 
halfpenny, would be followed as speedily as possible by a rise, for 



280 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 

nothing less than 5s. would satisfy the thorough-going Protectionist 
of to-day. If, therefore, 2s. suffices to cause a rise of a halfpenny, 
a 5s. duty would suffice for a rise of at least a penny, and possibly 
more. A penny per loaf would not only mean lOd, a week to the 
average working man's family of five persons where the whole of 
the bread was purchased from the baker, but it would mean an 
increased national expenditure from this one source alone of 
£15,000,000. I have intentionally quoted moderate figures, but, 
instead of taking 94 loaves to the sack, it would have been possible 
to exceed this amount very largely, for the reason that where flour 
the produce of hard imported wheat is used as a blend with 
English wheat a larger proportion of water is absorbed, and a 
larger quantity of bread made. This fact has been proved over 
and over again, and I have myself, following in a small way the 
example of the Highland Society of Scotland, which made a -most 
important experiment, caused loaves to be specially made with the 
object of ascertaining the actual weight of bread produced from a 
given quantity of flour, and the actual quantity of flour essential in 
the manufacture of a loaf, with the same result — a larger weight of 
bread. 

I take a second example. The value of the dairy produce 
consumed in the United Kingdom I estimate to reach £82,000,000 
sterling, taking milk at Is. per gallon, butter at Is. per pound, and 
cheese at 6d., and omitting margarine altogether, for the reason 
that it is impossible to estimate upon any data of a useful nature 
what quantity is manufactured in this country. Suppose a duty 
of 10 per cent, were imposed upon imported dairy goods. This 
would be immediately followed by a corresponding increase in the 
price of home-grown dairy produce, so that from this particular 
source our increased expenditure would exceed £8,000,000. It is 
difficult, if not impossible, to estimate with any degree of accuracy 
how much is spent upon milk, butter, and cheese by the agricultural 
industrial classes. But under existing conditions, where no 
facilities are afforded to enable them to produce their own milk, an 
additional charge would be imposed upon them which they are ill 
able to bear. 

What applies to bread and to dairy produce applies equally to 
meat. I have taken many opportunities — commencing with an 
investigation which was made some years ago for the purpose of 
giving evidence on the meat-marking question before the Committee 
of the House of Lords — of watching the retailer's practice of 
pricing the imported meat which is now sold throughout this 
entire country, and which was for so long a blessing to the working 
classes; and I remember when a carcase cost but slightly more 
than a hind quarter costs to-day. The retail trade in imported 



281 



POSSIBILITIES OF BKITISH AGRICULTUKE UNDEB FREE TRADE. 

meat is one of the greatest frauds in our commercial system. 
There are London traders who deUberately cut joints and steaks 
from imported carcases and charge at the higher prices fixed for 
the best Enghsh grown, and when I have straightly accused them 
of the fact their reply has been that it is equally as good. Owing 
in chief to the machinations of the ring, properly speaking to the 
deliberate and combined action of the trade, imported meat has 
risen from its former and essentially low price to a figure which 
generally approximates to the price of the best English, for which 
reason the working man has lost power to buy to the same 
extent as formerly. The tendency, too, is for the price to increase. 
Are we to suppose that a duty on imported meat, which would be 
followed by a corresponding rise in home-grown meat, would not 
tend to deprive the families of the working classes of one of the 
most important articles of food, and this at a time when wide and 
increased attention is being given to the physical condition of the 
people and, what is at its base, the better feeding of the young? 
Is it the children of the poor, under-fed and under-clothed, who, 
born with a fair chance of reaching a physically healthy maturity, 
are being stunted in growth or killed for want of perfect and 
systematic nutrition, who would chiefly suffer from the conditions 
which would be imposed by the Protectionist movement? Instead 
of an enhanced supply of meat and milk per head to the working 
classes, the increased price would be followed by diminished 
consumption. Nevertheless, as I value, on the basis of most 
carefully-prepared estimates, the meat consumed in this country 
at £140,000,000, it follows that a 10 per cent, duty would involve 
an extra expenditure of over £14,000,000 sterling. 

In the face of facts like these, what is to be said for the future 
of the working classes, to say nothing of those who are connected 
with the many other industries? It appears to me that one of the 
first active movements will be on the part of our Colonies, who, 
benefiting by increased prices of produce sent to the Old Country, 
would take still more active steps than they are taking at the 
present time to induce the most desirable of our people, the 
agricultural labourers and small farmers, to settle in their respective 
countries. Nor would it be surprising if the invitation were 
generally responded to. So far as Canada is concerned, prosperity 
is even to-day ensured to the man who understands his work and 
who possesses just sufficient capital — and that need be very small — 
to enable him to make a start. Land is the one commodity to the 
possession of which most men aspire. It is the raw material which 
in industrious and skilled hands provides almost all that is essential 
for the maintenance of the individual. To-day a quarter section 
of 160 acres, a free gift to a settler, not only provides his wheat. 



282 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 



his meat, and his milk, but all that he needs. Mere corn growing 
has given place to mixed farming, as I predicted would be the case 
on my visit to Western Canada years ago. Why, therefore, should 
the farm labourer, with a wage diminished by protective charges, 
remain in the Old Country when he would be able to obtain an 
estate of his own across the Atlantic, and to realise prices for his 
produce for which, if he remains at home, he would be required 
to help to pay ? Our Colonies have all to gain by such a movement ; 
we have all to lose. If, as is claimed by the advocates of the 
movement, there would be no increase in the price of food, where, 
let me ask, is the benefit to agriculture and to the nation? The 
farmer and the landed interest in general support the proposed 
tariff because of their belief that it would at once influence the 
price of home produce, and if their belief, which is undoubtedly 
warranted, proved true, then it follows that the Colonies would 
gain at the expense of the British people. 

An incident, which is evidence of the truth of our belief in the 
influence of a tax, may be quoted. When the shilling duty was 
imposed upon wheat a year or two ago, the bakers in a West of 
England town in which there is a large Co-operative Store i-unning 
an important bakery met together and decided to raise the price of 
bread by ^d. per loaf. They omitted, however, to reckon with the 
Manager of the Store, who, when informed of their decision, 
immediately replied that he should ignore it and maintain his price 
as before. As the Manager was in a position to command the 
trade of the town, the ring was broken, and the public were saved 
from an imposition. Argument, however, like evidence of this 
nature, fails to convince those who have no desire to be 
convinced. 

If a duty were imposed upon agricultural produce, would the 
farmer benefit in any other way, as he supposes, than by higher 
prices ? It may be suggested that he would be able, owing to an 
increased income, to spend more money on labour and on manures, 
and in this way to obtain better crops. But in the opinion of the 
writer — and this will have been already gathered — he would quickly 
find that the increased income derived from increased prices would 
be swallowed up by the increased payment which he would be 
compelled to make. There can be no doubt as to the fact that 
these payments would stand good, and that in consequence there 
would be the usual hesitation about employing more labour in 
consequence of its greater cost, and more manure and other high 
farming materials owing to the same cause. So far as the British 
farmer is concerned, it would simply be a question of whether the 
increased income would or would not prove greater than the 
increased expenses. 



283 



POSSIBILITIES OF BBITISH AGEICULTURE UNDER FREE TRADE. 

Under Free Trade the worker obtains all the necessaries of life 
at the lowest possible cost, and it is for this reason that the farmer 
is able to employ such labour as he does. It is owing to Free 
Trade that he is enabled to obtain so much of his seed, his feeding 
stuffs, and the materials of which his artificial manures are 
composed, at comparatively low prices. Free Trade, too, by feeding 
and providing for every other industry, enables them to provide 
the farmer with the equipment of his farm in every department at 
a cost which would not be possible under Protection. Our 
agricultural possibilities to-day are greater than they could ever be 
in the presence of a tariff. If, for example, manufactured goods 
from foreign countries were liable to a duty to such an extent as 
Protectionists desire, and if all they tell us about the great increase 
of trade which would follow be true, then it seems but natural that 
the agricultural wage-earning classes should make it their business 
to leave the land, and to fight for their share of the increased 
wages which we are told would be so hberal in the various other 
departments of industry. 

What is it the British farmer produces? The chief articles are 
grain, meat, wool, dairy goods, fruit, and vegetables. We have 
seen so far as the leading items are concerned how vast is the 
quantity consumed in this country. Would the imposition of a 
duty tend to alter the proportion in which these various materials 
are grown on the land, and thus benefit the country in any other 
way ? We have seen how large is the area of land in pasture, so 
much of which was formerly flowing with grain. We are told that 
much of this land would return to corn, and that, in consequence, 
there would not only be a larger income for the farmer, but better 
employment for the working classes. Here, then, we see, in the 
first place, how easily one fallacy may be exposed. Can any sane 
agriculturist believe that the conversion of a million or two acres 
of pasture land into arable land could be accomplished without an 
expenditure in labour far beyond the possibilities of the farmer of 
to-day ? If labour is at this moment scarce and inferior as well as 
highly paid, does it not follow that, when large numbers of men 
would be required for the extra labour involved in the cultivation 
of so much more arable land, it would have to be taken from the 
towns at much higher rates of pay than are now received by any 
of the farm workmen in the country, and this would mean not 
merely the payment of an extra number of hands, but the general 
increased payment of farm labour in all our British counties. The 
increase in grain cropping might and ought to be followed by 
an increase in the number of live stock in the country, for the 
reason that there would be greater means of feeding them than 
exist at the present moment; and here, again, additional labour 



284 



POSSIBILITIES OF BRITISH AGRICULTURE UNDER FREE TRADE. 



would be required, so that the increased price of meat owing 
to the duty would be met by the increased cost of its production 
owing to the increased prices for labour. Just, however, as grain 
and meat would be increased owing to the conversion of pasture 
into arable land, so it is possible, if this were actually accomplished, 
that there would be a diminution in the quantity of milk produced, 
and consequently of butter and cheese. But in the natural order 
of things the country could not permit of a diminution of the milk 
yield; more rather than less is required. Hence the dairy farmer 
would think twice before altering his system. If, owing in the 
same way to the imposition of a duty on fruit and vegetables and 
produce of other kinds, a stimulus were given to increased production 
at home,' we should still be met by the difficulty of labour, for nothing 
can be done without the assistance of the working classes, and I 
claim that these people would be the first to take a toll from the 
producer for the reasons I have named, that their increased number 
. would have to be taken from outside sources, where they are at the 
present moment paid on a more liberal scale than is possible at the 
hands of a farmer. 




285 



The Growth and Incidence of 
Municipal Expenditure. 



BY J. MARTIN KNIGHT, F.S.S. 



I.— PAST. 

IN every country the genesis of civil society is attributed to that 
period when famihes united in "kinship." Later, probably 
for mutual protection, there were further amalgamations into 
"clanships" and "tribes." We have many records of the 
doings among tribal people, notably in the histories of Israel, 
of Assyria, and Persia. Agriculture, however, inevitably gave all 
such wanderers a permanent village habitation, and these primitive 
communities must each have had some crude rules founded on 
custom for guidance in their local affairs. A simple method of 
organisation was essential for communal welfare, with "chiefs" to 
enforce the regulations. Doubtless such a form of government was 
the only one which had a practical existence throughout long ages. 
The Germans, in the days of Tacitus, were comprised of associations 
of self-governing villages, occupied by "tribes," between whom there 
was no national allegiance excepting for war. 

The evidence of early times shows that agriculture was not fully 
developed in Britain until the coming of the Eomans. Caesar had 
a wonderful opportunity to initiate a thorough system of local 
government. His soldiers were in occupation during five centuries. 
But no autonomy was given to the Britons, the conqueror's object 
being to use our island as a granary base for the Continental armies. 
The towns which they built here were used mainly as military 
stations. The advent of the Saxons opened the chapter of local 
history. They had notions learned from experience in Europe. 
They were countrymen, and had inherited an aversion to "towns." 
It was, therefore, not surprising that many of the towns built under 
the Eoman sway were destroyed or left to decay by the rulers 
during the entire Saxon supremacy. The growth of townships 
came with the incursions of the Danes, or from the industry of the 
gilds and other indirect causes. Nevertheless, we have to thank 
the shrewd Saxons for a good basis of local government, even though 
it may by termed " country " management. The system was nearly 
perfect in theory, and during a portion of the dynasties was likewise 
in practice. Historians are apt to conclude that the reign of King 



286 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

Alfred gave the best possible results to local enterprise owing to 
the energy and purity of the local government at the time. But 
during much of the Saxon period there existed furious internal 
political strife, bringing, as a consequence, insecurity to life and 
institutions. However, the system as inaugurated was undoubtedly 

THE BEGINNING OF OUR LOCAL GOVERNMENT. 

The country was divided into shires (or counties), which were 
again divided into "wapentakes" or hundreds (said to contain 100 
families, and subsequently the boundaries for parishes) ; and there 
were also the "burhs" or townships (divisions of the hundreds). 
Parishes were instituted in England by Honorius, Archbishop of 
Canterbury in the year 636. 

In the toivns the burgesses sought certain privileges which were 
gradually conceded to them, and in consideration thereof they were 
bound to "scot" and "lot." The "scot" was a contribution for 
local purposes, and has been also known by other names — the 
"ley," and later the "constable." "Lot" was a military service 
which had to be rendered when demanded. Assessments seem to 
have been made in local courts on a supposed basis of "ability," a 
valuation list of a rough sort being in use. In the counties "ferm" 
was levied for the King towards the expenses of judicial proceedings. 
The police arrangements were based primarily on the idea of mutual 
responsibility ; at first the moegth (or kindred) of an offender was 
responsible for his appearance. The preservation of the peace was 
thus provided by guarantee. Bridges were obligations under county 
management, roads were vested with parishes, but much of the 
actual manual work required for both bridges and the roads was 
actually given for a long time by monks. The people had two 
assemblies for deciding local matters — (1) the township moot (the 
forerunner of vestry meetings), and (2) the shire moot (seir-gemot), 
or county court, which was the shire assembly and also the 
hundreds assembly. The relief of the poor in county and town 
was the business of the Church mainly; e.g., we find a law of 
Ethelred declaring that the poor were to have a third of the tithes. 

Canute the Dane encouraged the building of towns, and generally 
they sprang up around abbeys and monasteries. The King's 
generosity towards religious institutions enabled the latter to keep 
a permanent staff of workmen at various industries, causing, in 
turn, a demand for the farmer and others. But the same King 
is also reported to have helped the system of feudalism which was 
destined later to hamper local institutions. 

The gilds, started about the year 597, are said to have concerned 
themselves in those days solely with religion and thrift, and not — 
as later — with the affairs and control of local government. 



287 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

The early history of local governraent in Scotland is obscure, 
but we know this much, that in the seventh century parish boards 
were in existence, and at that period roads were kept in repair by 
the inhabitants. Ireland and Wales were still tribal at the dawn 
of the eleventh century. 

William the Conqueror changed the old Saxon local government. 
He intensified the feudal and manorial system. The villages were 
swayed before the autocracy of the Normans. Townships became 
manors, and freeholders were reduced to free tenants. The 
township moot became the lord's court; the shire moot, or the 
county court, was replaced. Curiously, however, the Saxon system 
of local government still retained much of its power. The oppression 
of the invaders raised the spirit of the Anglo-Saxons, and in practice 
probably the whole of their local customs were retained, although 
more or less modified. 

The Domesday Survey revealed that 40 per cent, of the people 
held lands of 30 acres extent, and that there existed 41 provincial 
towns. The King made this record the nominal basis for rating 
and taxation, and from each manor (town), as the centre, there 

GREW UP A SCHEDULE OF RATES AS MULTIFARIOUS AS 
THOSE EXISTING NOW. 

Between the Norman conquest and the general fall of the feudal 
system several causes contributed to the development of town life, 
and consequently to heavier local taxation. The manorial system, 
with its surplus of produce mostly in the ownership of the lord, 
caused the growth of markets; at first, simply for the interchange 
of goods between manors. The profits from these gratified the 
ambitions of the lords, and indirectly assisted in building many 
markets which to this day are the centres of local commerce. A 
second cause in the growth of towns is found in the consequences 
of the crusades of 1159 and 1239. Those wars gave the premier 
impetus to our foreign trade in these early times. The crusades 
necessitated the opening up of new routes, and the export of 
produce and goods for the soldiers, thus encouraging the building 
of new seaport towns. This was the direct result throughout 
Europe, but indirectly our "foreign" trade also found openings 
for commerce in centres hitherto untouched. Further, the loss of 
so many lords or nobles at the wars occasioned the release of 
numbers of the "retainers" from the manors, and these men 
mostly made their way to the growing towns; probably the effect 
of this latter sounded the death knell of the manorial system in 
England. 



288 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

Gilds, of which we read so much in the Saxon period, came 
into prominence again when endeavouring to control the fresh 
markets of foreign trade following the wake of the crusades. At 
this period they were close monopolies, controlling not only the 
trade, but also the local affairs of the towns within their sphere. 
The craft gilds arose as a consequence of the severity of the older 
gilds, but towards the end of the fourteenth century the membership 
of both gilds was so exclusive that numbers of mastermen and 
workmen betook themselves into the country, giving an impetus 
at centres which, in course of time, became fresh towns. Edward I. 
also initiated a policy which was intended as a further stimulus to 
trade, directly increasing the prosperity of the towns. The weavers 
from Flanders who came over in the time of Edward III. established 
townships on the east and south coasts. The one sad blot on the 
growth of towns occurs during this period at the time of "black 
death," although it is true that the agricultural districts, through 
the constant depletion of men to the towns, must have suffered 
more, relatively, than the towns. The entire country lost between 
one-half and one-third of the population during this awful scourge. 
From the great Norman conquest to the general decay of the feudal 
system the causes which ensured the growth of towns may be 
stated as follows : — 

1. The conception of "markets." 

2. The commutation of service rents for money payments. 

3. The crusades causing: — 

(a) The growth of seaport towns. 

(6) The extension of foreign trade. 

(c) The release of numbers of "retainers." 

4. The supremacy of the gilds. 

5. The policy of Edward I. and the immigration of weavers. 

THE ACCELERATION OF THESE EARLY TOWNS WAS THE PRIMAL 
CAUSE OF HEAVY MUNICIPAL EXPENDITURE. 

Some of the towns of the Saxon period had retained their 
freedom — actually, if not legally — during the troublesome times 
following the conquest. The feudal and manorial laws left them 
practically untouched, with the exception of paying "talliage" 
money to the lord. Their sturdy independence was reflected 
among the men of country districts, and accentuated the resisting 
spirit of the people in every capacity of local government. The 
boroughs (or large towns) had increased considerably in number, 
for reasons which we have just shown, so that town life was 
becoming a national factor; to be assimilated with this was the 



289 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

growing richness and importance of merchant princes, who at 
every opportunity were "buying out" their nominal "lords," the 
chieftains of the manors. Little by little these large towns 
obtained privileges from the kings, especially at times of war, 
when the Eoyal personage was glad enough of ready money. 
Magna Charta gave extensive concessions to the towns, including 
self-government, self-assessment, and (presumably) exemption 
from "lot." "Scot" of Saxon origin was still levied in the early 
Norman period, and the inhabitants paid a "fee farm" rent to the 
King. The " scot " during a period of its existence included a charge 
for the maintenance of highways, bridges, sea walls, town walls, 
and of members of the Council. The cost of public works was 
largely defrayed by private individuals; with bridges, testators 
often gave property for building and maintaining them. In the 
twelfth century Henry II. imposed a tax on "movables" to the 
extent of a charge on one-tenth of their value. "Movables" 
included all personal property and income. This rate was levied 
and collected locally for the King. Church rates, commenced in 
the year 1189, were well established by the beginning of the 
fourteenth century; they were levied according to a man's 
possessions and revemce. With the building or repairing of piers 
we trace an instance of the early practice of a "betterment" rate. 
The principle of assessment was that the rate must be paid by the 
burgesses according to the benefit resulting to them. New piers 
were considered a benefit to the owners of property, and were 
rated accordingly, but repairs to piers were charged to the occupiers 
of property ; the method put a rough estimated appreciation on all 
property in the vicinity. Until 1430 it was customary to levy a 
local rate for town fortifications. This was placed on lands, houses, 
revenues, and goods. The poor in these days were already a heavy 
cost, and in 1370 is the first Poor Law Act helping the churches, 
as they were largely responsible for giving assistance to the poor 
unfortunate persons. The first Act for a general repair of roads 
is dated 1285, but turnpike roads (or tollbars) had originated just 
before in 1267. A few years previous is the genesis of the sewers 
rate. It happened that in 1250 the demand for services was greater 
than the response — the Legislature had, therefore, to intervene. The 
particular case was in regard to some sea walls. Here again the 
Act charges the people "to give their work in accordance to the 
extent and value of the property in their possession which was 
benefiting." In 1359 a money rate superseded this labour rate, 
and in 1427 a further Act was passed putting the cost on all persons 
"benefiting." Petty repairs were charged to lessees of property; 
reconstructions or new works between the lessor and lessee. 
Subsequently the Sewer Acts were applied to house and street 

20 



290 



THE GEOWTH AND INCIDENCE OF MUNICIPAL EXPENDITUBE. 



drainage, the cost being put on the owners. An "improvement of 
rivers," a plague, and a vermin rate were occasional levies between 
the owners and occupiers of property. Paving rates were instituted 
in 1477, but previously — perhaps for two hundred years — rates 
had been levied for ** causeways." In the fifteenth century the 
expenses of hospitals were defrayed almost wholly by gifts from 
the town. It will interest some of our citizens of the present day 
to know that among the early rates was a special one upon " aliens." 
The foregoing series of early town rates is formidable, but the 
country districts were also incurring much expenditure. The county 
rate and the hundred rate seem to have originated in Saxon times. 
They were revived soon after the coming of the Normans, but it is 
questionable whether any payments were made on these assessments 
until the dawn of the twelfth century; the reason for this is not 
clear excepting that through ages the rate would be small and 
possibly not cover the cost of collection. For example, all the 
roads and bridges were kept in repair by religious houses and the 
local inhabitants. During generations there would be no need of 
a poor rate. The lord was legally responsible, although probably 
the Church actually kept the poor. Lighting, sewage, drainage, 
and policing were unknown. But with the decay of feudalism 
these conditions were not maintained very largely, for in the 
fourteenth century, in many districts, there was a money rate for 
keeping in repair the bridges and roads. The King's tax — the 
national or "fifteenth" — must have been paid (perhaps with the 
Church rate) from the earliest times. Eules laid down in the year 
1154 gave the basis for measuring a ratepayer's ability; thus, in 
agricultural districts the ability of the ratepayer was reckoned by 
the number and quality of his acres and sheep. The Church rate 
was levied according to the possession of land. The cost of county 
public works was often defrayed by private benefaction. 

The general incidence of local expenditure from early days 
to the middle of the fifteenth century was guided by two methods 
of assessment in use — 

1. The "benefit" principle, paid by owner and occupier; or 

2. The "ability" principle, measured, in some cases, by the 

value of the land and house occupied; in other cases by 
the value of property and income. 

ABILITY WAS UNDOUBTEDLY THE FIEST BASIS OF RATES, 

being the first thoughts of the assessors ; and, for convenience, an 
assumed value of the land and house were often taken as the 
guide — nominally, the individual was taxed, actually the property. 
When levyirig rates the assessors understood that they had a 
determined amount to raise, and distrihiited the burden to create the 



291 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

actual amount. The distinction hetiveen a rate and a tax was thus 
very clear : a tax ivas in cases lohere the realisation of a levy was 
not a fixed and certain amount, hut an anticipated amount. 

The next period, ending, we will say, a century after the great 
Poor Law Act of Elizabeth, contains several epochs which are 
important to municipal problems. Events swelled the population 
of the towns, changed the villages, and, by their sequence, generally 
increased the burdens of local expenditure. The dissolution of the 
monasteries, the enclosure of lands from the year 1500, the growth 
of the yeoman class, and the genesis of the domestic system in 
industry are among the notable points in municipal history of the 
period. Contemporaneous w4th these industrial questions, two 
legal cases were settled by the Courts, largely affecting the 
incidence of assessments — the judgments to this day have 
momentous consequences. It is regrettable that pauperism 
commands first consideration. In the early days of the sixteenth 
century various legislative measures were made intending to 
grapple with the extensive poverty, and to the towns the Tudor 
Kings gladly enough conceded any privilege which would increase 
local freedom, hoping that the burgesses could devise schemes to 
stay in some degree the aggravation of the evil. We read that in 
the year 1547 paupers were sent round to the ratepayers in turn. 
Just prior to this, in the year 1535, the collection of money for the 
poor was undertaken by the Mayor and officers of a town, 
supplementing the efforts of the Church, and wealthy parishes 
distributed any surplus gifts among the poor districts. The last 
mentioned system established the 

RATE-IN-AID PRINCIPLE, 

the Act (of 1555) assessing rich individuals for less wealthy parishes 
as well as for their own parish poor. To what extent the dissolution 
of the monasteries was responsible for the alarming increase of 
pauperism is an unsettled question among historians, but, admittedly, 
the closing of the religious houses threw a tremendous cost on the 
local authorities, which was intensified during the last half of the 
sixteenth century. A redeeming factor was the immigration of 
Flemish weavers, who settled on the sites of many of our present 
towns — at Bradford, Leeds, and elsewhere. The foreigners quickly 
gathered a population around them, giving an impetus, from the 
year 1558, to the weaving trade. The woollen industry was then 
in its infancy, and from this period increased rapidly. The advent 
of the business brought about the domestic workshop system, and 
associated the yeoman's farming with factory work, both at his home. 
More of these farm-workshops would have existed had not the 



292 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

enclosure of lands for sheep farming at the beginning of the century 
turned a number of the men from the soil to the towns. But the 
new trades could not wipe out the prevailing pauperism. A panacea 
was yet to be found. Left free from any real effective control from 
the time of closing the religious institutions, and increasing in 
number, the army of poor constituted a danger to the country. 
Several schemes had failed. One Act tried to organise systematic 
begging, another demanded contributions to the poor funds of the 
churches, a third scheme started collections under the guidance of 
the town officials, and so forth — but all proved inadequate to stem 
the current of the evil, or to raise sufficient revenue for the needs 
of the destitute. Hence there arose the paramount necessity for 
something definite from Parliament, and the creation of the now 
famous statute of 1601. Many writers assign it as the basis of all 
subsequent rating Acts and an example of local income tax. The 

POOR LAW ACT OF 1601 

established overseers. These officials were to raise the sum 
required for assisting the poor. Assessment was to be made on 
every inhabitant, upon a basis of ability measured either in lands 
or on goods, whichever gave the larger revenue to the overseers. 
"Inhabitant" was considered to include persons in occupancy, 
meaning those who held land and houses for actual use, whether 
they resided upon the property or not. The rate-in-aid principle 
was embodied to make the rich contribute to the poor parishes as 
well as for their own districts. Strangely enough it has been 
asserted that family expenses were considered by the overseers 
operating this Act, and that a ratepayer with a large family was 
accordingly relieved in proportion to other men. 

Meanwhile a case of supreme importance to rating authorities 
was decided in the courts of law. In 1589 the trouble encircling 
the interpretation of the word "occupier" was brought to a finish. 
Mr. Jeffrey was a landlord resisting the rates. His plea was that 
he resided outside the particular parish. The Courts decided in 
his favour, thus judicially 

SHIFTING THE INCIDENCE OF RATES FOR EVER TO THE 

OCCUPIER. 

Forty years later another departure was made by the "Earby " case 
settling that an inhabitant of a parish could only be assessed upon 
visible possessions, and not in respect of property elsewhere. The 
judgment was understood to mean that most personal property 
could not be subjected any longer to rates, nominally restricting 
the powers of overseers to the rates upon a man's visible property 
where he resided. 



293, 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXEENDITURE. 

Several Acts had been passed legalising earlier rates. Thus 
the cost of paving was fixed on the owners in 1546, although in 
some cases it was still levied, in subsequent years, between owner 
and occupier. In the same year street repairs were charged upon 
the owners, only to be reversed, 150 years after, to the occupier. 
The highway rates were confused. The 1553 Act put the cost on 
occupiers, owners, and inhabitants in proportion to their "ability." 
In the following year ** inhabitants" only were rated, to be shifted 
again, in a further statute, to owners, occupiers, and inhabitants, 
according to their abihty and "remoteness." The Act of 1555 
appointed surveyors, and demanded parish labour from the 
inhabitants. This method lingered in many places until the 
general opening of turnpike roads in the 19th century. The Act 
of 1654 laid the cost upon the occupiers and " goods in trade." 
The 1603 statute put the plague rate on inhabitants' and 
non-resident occupiers. Two years afterwards brought the 
"betterment" principle, charging the cost of clearing the waterway 
between London and Oxford entirely upon the city of Oxford. 
It was urged that Oxford alone would benefit. The hue and cry 
rate for reimbursing persons robbed on the highways was enacted, 
and there were Acts for paying M.P.'s, every "inhabitant" to 
contribute. A gaols and a bridges rate were legalised. 

During the century following the Poor Law Act the rate-in-aid 
principle was severely contested. An Act was necessary in 1628 
to interpret the laws beyond any doubt of the Courts. The Act 
reaffirmed the rating of rich individuals and of districts for the 
assistance of the poorer parishes. Quibbles, however, were still 
perpetual, and were only ended by a decision of the King's Bench 
towards the close of the century. Two years later "aid" rates 
were levied locally for the King. Going back a few years we have 
the Acts of 1670, 1690, and 1691 dealing with the method of 
assessment. The charge was put on owners, inhabitants, and 
occupiers, or on personal estate ratable to the poor. In estimating 
"ability" the overseers were now excluding the furniture in the 
house or the sheep on a farm, and in this way were preparing the 

GENERAL ACCEPTANCE OF RENT AS THE SOLE GUIDE 
TO ABILITY 

for assessment conveniences. In some parishes a system of rating 
"stock in trade" was in use, and "pound" rates were not yet 
entirely substituted for a lump sum. Meantimes the King in 
1634 issued a remarkable pronouncement, saying that only men 
with estates or other means of living above their daily labour could 
be considered as having "ability." Had the people carried this to 
the logical end, the rating system of to-day might have been quite 



.294 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

different, and the vexed question of the incidence would be 
unquestionably settled to the relief of the very poorest. The 
trouble of rating by a measure of ability was seen during the 
complete century, and in 1698 an important case came before the 
King's Bench deciding that "expenses" as well as "income" were 
to be considered. 

Workhouses had been established since 1609. The great Act 
of 1601 was failing, and the constant increment to pauperism was 
seen in the year 1662, when justices were permitted to remove a 
newcomer who was not occupying a tenement worth £10 annually. 
The persecutions of Louis XIV. caused some 80,000 manufacturers 
and skilled artisans to come here between 1670 and 1690, giving a 
great impetus to our silk, glass, and paper trades, and doubtless 
assisting many of our population. But other causes had 
detrimental effects far outweighing this ingress. . The open field 
system was beginning to break up. More enclosures — on a great 
scale — were imminent, destined to destroy the stolid class of 
yeomen, to remove the woollen industry entirely to the towns. 

Statistics of the time give us some notion of the poverty 
rampant at the period. Between 1536 and 1698 the expenditure 
on the poor increased eighteenfold, and was doomed to enormous 
further increases from which we have never substantially 
recovered. Pauperism in the sixteenth and seventeenth centuries 
caused the 

SECOND GREAT RISE IN OUR LOCAL EXPENDITURE. 

The eighteenth century was phenomenal. Modern towns 
mostly date their birth from the years at the dawn of the Industrial 
Eevolution. The cotton trade — destined to give world-wide markets 
to this country — came into importance during the last forty years 
of the century. The woollen industry was changed from its 
domesticity to modern factory life, bringing more people from the 
land to the growing towns. The spinning jenny, flying shuttle, 
water-frame, mule, and power loom made the course of England's 
greatness, evolving at once a nation of struggling inconsequence 
into the premier factory-shop of the universe. The steam engine 
of 1785 intensified the other growths, and shifted trades to new 
centres around coalfields. 

Agriculture, meanwhile, was undergoing a metamorphosis. 
The year 1700 saw immense enclosures of land, and by sixty years 
later common rights in land luere largely curtailed; the end of the 
open field system was approaching. The change was sought and 
welcomed by the farmers; many reasons necessitated it, but the 
primal consideration was the paramount urgency for new methods 
in agriculture; caused by recurring deficiencies in tillage. 



295 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

The new conditions brought the nation the great advantage 
derived from a system of rotation of crops, but, hke the effect of 
all improvements, labour at the time suffered. Thus the enclosures 
and the concurrent exodus of the woollen industry to the towns 
combined to deplete the villages of sturdy men. From the 
beginning of the century the yeoman and labouring classes were 
gradually divorced from mother earth, making their way steadily 
toward the future centres of commerce, hastening the growth of 
towns. In England and Wales between the year 1700 and the 
early part of the nineteenth century more than 7,300,000 acres of 
land were enclosed. Happily one industry was flourishing, for a 
report issued in 1770 states that the exports of the woollen industry 
exceeded four million sterling per year. The following figures will 
illustrate the growth of towns : — 



Town, 


Year 1685. 


Year 1760. 


Liverpool 

Manchester .... 

Birmingham 

Sheffield 

Norwich 


Population. 
4,000 
6,000 
4,000 
4,000 
28,000 


Population. 
35,000 
40,000 
29,000 
25,000 
50,000 



Parliament in 1739 consolidated the rates levied in the counties 
under a general county rate, which was niade chargeable also in the 
towns. Local Acts were passed for towns authorising a charge on 
the inhabitants for lighting, cleansing, and for improvements — 
since the year 1684. London had been lit by contract. Public works 
were still paid for, to some extent, by private persons. It is evident 
that the local patriotism and benevolence of the time surpassed 
anything which we can boast of in these days. The Act of 1782 
provided for the appointment of guardians, and for the union of 
parishes for poor relief. Owners and occupiers were both assessed 
for the poor rate contributions. Highways were to be paid for 
(vide the 1767 Act) by an equal rate upon all occupiers ; this, 
however, was varied six years afterwards, when several sets of 
rates were established each containing a limit for particular 
circumstances. A Court decision still held tradesmen liable to be 
rated for "stock in trade;" although, curiously, farmers were 
exempt from similar levies. Main roads from 1750 were largely 
under the authority of turnpike trusts, and these bodies, in 
consideration of their tolls, were obliged to improve and maintain 
the roads, and when necessary make new roads. The cost of 



296 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

paving was dealt with in several London Acts. In some of these 
the whole cost was put on the owner; others split the expense 
between the owner and occupier. 

Meanwhile the poor were ever present. We imagine the poverty 
which followed the dissolution of the monasteries, and can judge of 
the effect on municipal rates ; it is not surprising, therefore, to find 
that expenditure grew tremendously. 

£ 

In 1698 in England and Wales the poor rate expenditure was 819,000 
„ 1760 „ „ „ „ 1,556,000 

„ 1785 „ „ „ „ 2,184,000 

and to crown matters — if we may refer to the next century — in 1802 
the sum totalled to £4,952,000. The workhouse test had been 
repealed and outdoor relief became prevalent. In particular this 
action 

PAUPERISED OUR RURAL LABOUR POPULATION, AND MADE THE 
POOR RATE A PERMANENT PART OF MUNICIPAL EXPENSE. 

Our legislators then, as at present, seemed to fail entirely to 
grasp the situation. They took the pauper and applied palliatives, 
forgetting completely that the extinction of the poor rate was only 
possible when means were taken to prevent the creation of the 
pauper. Hopes at the close of the century were turned towards 
the factory towns, which were growing rapidly with the successive 
years ; expectancy prophesied that our surplus labour would be used 
in the factory developments, that England was 30on to become the 
hub of factory industries with ever-extending markets, and the 
home of the princes of commerce. This was partly realised, not 
entirely so. A fact beyond doubt pointed to a demand for local 
reform in our towns, and was to be realised within the ensuing 
fifty years. The rapid growth of rates alongside the increasing 
population were not the only causes, however, which called for the 
imminent and great reform. 

The factory system was in active progress at the beginning of 
the nineteenth century, and already — between the years 1780 and 
1798 — our export trade had increased threefold. The manufacture 
of hosiery was being concentrated within a few staple towns, and 
its development was rapid and permanent. The enclosure of lands 
was still in operation, and continued until about the year 1830. 
Stating the position generally, the yeoman farmer was becoming 
extinct, most of his class having long since migrated to the 
woollen and cotton workshops in the towns. Agriculture was now 
in the hands of small farmers — with enclosed fields and little 
common land. The industries of our country were changing 



297 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

rapidly, whether for the betterment or otherwise of the physique of 
the race is still a problem for thought. That the evolution gave us 
riches, carrying the influence of the nation to every part of the 
earth, was certain. All phases of our progress from the time 
of the Normans had irrevocably the same direction. Towns 
were built, the country depopulated. The steam engine and 
other mechanical inventions were yet to incense this .effect. 
Decentralisation of trade and devolution of government will turn 
the people back to the land, maybe, during the twentieth century, 
and is a probability beyond mere expectancy. The skill of the 
engineer made the prosperity of to-day and congregated the towns ; 
our earnest consummation must rest in the assurance that the 
same genius will reverse the order, giving the people a means of 
vigorous village life, and the nation a remedy for social troubles. 

The features of the period from the Industrial Eevolution to 
the Municipal Corporations Act of 1835 arise (1) in respect of the 
large increase in population caused by the wanton system of 
supplementary wages out of the poor rate; and (2) from the 
towns, in the general demand for public health measures, and a 
reformation in the local management. The overseers of the 
parishes commenced a method of wages relief. A scale 
approximating the cost of living for a workman was in force, and 
varied according to the number of children in the family. The 
difference between this cost of family maintenance and the actual 
wages of the workman was made up out of the poor rate. The 
law of settlement aggravated this, as it was preventing labourers 
from going to the towns, pauperising them in the villages. The 
pernicious effect of this system on the poor rate and on wages is 
evident. Farmers said they could not afford to pay labourers a 
fair wage, as all their means were taken up by the poor rate, and 
independent labourers could not get work till paupers were 
provided for. Men who had acquired property were unable to 
find employment until they had exhausted their means and came 
on the parish. We read that in 1824 the poor rates in many 
southern districts were 30s. per head, and in whole counties 
were 15s. to 17s. per head. The poor rate for the whole country 
averaged 



3s. 4id. in 1803 


2s. 4fd. in 1815 


2s. 4id. „ 1813 


2s. 5fd. „ 1827 



The incentive to large families by this method of working the Poor 
Acts is obvious. The whole scheme may have arisen through 
the rise in prices following the close of the American War, and the 
further increase of prices during the French War. The poor rate 
increased out of all proportion to the population, being £4,952,000 
in 1802, £8,500,000 in 1814, and £9,300,000 in 1818. 



298 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

An attempt at reform was made in the year 1814, but not until 
1834 — upon the estabhshment of the Poor Law Board — was 
outdoor rehef prohibited to able-bodied men. A fall in the cost of 
rehef was immediate, from £8,300,000 in 1834 to £5,300,000 in 
1837. Dealing with the assessment in 1836, the Legislature 

ABOLISHED THE RATING OF PERSONALTY, 

and tried to make a system of valuation which would still fairly 
represent a man's ability, replacing the methods in use from the 
days of Elizabeth. The Act, however, was badly framed, and had 
to be revised in 1862. But from about 1840 it seems general that 
rent was taken by the assessors as the sole guide for levying 
all rates. A Highways Act (1835) for rating properties liable to 
the poor rate, and to include woods, mines, &c. (which, however, 
still escaped), and a Lighting and Watching Act for parishes w^ere 
put upon the statute book. The Reform Act of 1835, 

THE FOUNDATION OF MODERN LOCAL GOVERNMENT, 

demanded long since by the great towns, made great changes 
in local government, and was the beginning of the uniform system 
of borough government as understood by us to-day. The 
privileges of a number of so-called boroughs were abolished; 
charters were given others. This was the first attempt to 
earnestly grapple with the problems of municipal control — 
to give hberty to local life. Meanwhile an Act was placed on 
the statute book for Ireland conveying powers in respect to 
hghting, watching, cleansing, and sewerage. The Government had 
commenced the system of loans to local authorities, and with the 
year 1832 subvention was tirst given towards education. It was 
limited for several years to £20,000 to be spent upon the building 
and furnishing of schools ; in 1839 the amount was raised to 
£30,000, and from then was placed under the control of a Committee 
of the Privy Council. This Committee was formed later into the 
Education Department, and subsequently the annual grant rose to 
£450,000. In the year 1838 the Poor Law Commissioners decided 
against rating stock in trade. An Act in 1840 ruled that 

NO PROFITS COULD BE RATED. 

Up to 1838 the poor were assisted in Ireland by the benevolence 
of the wealthy, and there existed no charge, therefore, on the rates ; 
but for various reasons an Act was passed in that year forming the 
basis of a Poor Law, with limited rights of expenditure. Nine 
years later outdoor relief was granted, and permission was given 
to Guardians whereby they could defray the cost of emigration. 



299 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

Under the Act was the first attempt at sanitation in Ireland. In 
England in 1841 and 1847 were the general Sewers Acts, but the 
foundations of our 

SANITATION LAWS WERE LAID IN THE ACT OF 1848, 

with the formation of Local Boards of Health. The county police 
rate originated in the year 1841, and three years later County 
Boards were established for the control of roads. A county rate 
was put in force to abolish many turnpike tolls, and was temporarily 
paid by property owners, until the creation of Highway (district) 
Boards for all England and Wales. 

£ 

The highway rates in 1803 amounted to 100,000 

1817 , 1,415,000 

1841 „ 1,169,000 

The tolls from turnpike roads in 1840 realised... 1,659,154 

1843 „ ... 1,348,084 
1868 „ ... 914,492 

The basis of Scottish Poor Law was the Act of 1845. At that 
time^ in many parishes, every twelfth person was a pauper. The 
cost of relief in the first year of operation was £292,000, equalling 
a charge of 2s. 3d. per head of the Scottish population. Fifteen 
years afterwards the cost rose to £680,700, and was 4s. 4d. to every 
inhabitant. In 1845 the levy was made equally between owner 
and occupier. In 1847 the constitution of the Poor Law Board 
for England and Wales was framed — it was the forerunner of the 
Local Government Board. In 1849 was passed the Nuisance 
Removal and Disease Prevention Act for England and Ireland, 
which was twice amended in the succeeding years; several Acts 
were also passed for Ireland, giving provision for markets, town 
improvements, police, &c. The Land Clauses Consolidation Act 
(1845) made the promoters of public undertakings recoup any 
deficiency in the poor rates in respect to property taken by them, 
even though such property was unoccupied. The foregoing was 
apparently put in force because of the great development at the 
time of railways. The deficiency was computed according to the 
rent upon which the lands would be rated at the time of passing 
the Act. Churches and other places of worship, lighthouses, 
voluntary schools, &c., w^ere to be exempted from ratability. To this 
time the old municipal bodies of Ireland were close corporations, 
with exclusive privileges of trading. This finally ceased under the 
1854 Act, which may be called an adjunct of our English Act some 
years earlier. The English Assessments Act of 1862 further 
regulated the basis for valuations, but the assessment of railways, 
tramways, gasworks, canals, and mines and quarries was still 



300 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



indecisive. The rent which a hypothetical tenant would pay 
yearly for such property was impossible of attainment. In 
Ireland since 1852 there has existed a uniform valuation. From 
then the poor rate has been divided between occupiers and 
owners, although town rates are borne by the occupiers, and 
the 1870 Act sought unsuccessfully to extend this principle to all 
other rates. The Enghsh PubHc Health Acts from 1865 to 1872 
gave further provisions for general sanitation reform. In 1850 
to 1853 are the Public Libraries Acts for the United Kingdom. 
The Scottish Police Act of 1857 places the charge upon owners, 
subject to an imperial grant-in-aid. The turnpike roads were 
transferred to the Counties (Scotland) in 1860. 

During the next fifteen years were several Acts, notably that 
for education in 1870. The powers of highway authorities and of 
Improvement Commissioners, &c., were superseded in the year 
1875 by the creation of sanitary districts. Woods, metal mines, 
and sporting rights were now brought under the poor and highway 
assessment. The Valuation (Metropolis) Act, 1869, gave a basis 
for calculating the ratable values. In the same year a further 
reform was made in regard to poor rate assessments, the I'ating of 
owners, &c. The Local Loans Act, 1875, enabled certain municipal 
authorities to borrow upon debentures or annuity certificates; the 
sum borrowed was not to exceed at any one time the assessable 
value for two years of the district. Greater powers of borrowing 
were given in the 1882 Act. 

Coming to the present time, the constitution and government 
of corporations in England and Wales is regulated by the Act 
of 1882. This measure repealed the original Act of 1835, and 
the various amending statutes, and re-enacted and consolidated 
them. The councils of such corporations are the governing bodies 
of the boroughs, dealing with public health, and — since the year 
1903 — with education. Certain ancient boroughs, termed counties 
of cities or counties of towns, have limited county powers as well 
as the organisation of the corporation. The Act created county 
boroughs, consisting of those which have large populations ; these 
boroughs are practically independent of the county. London is 
governed under special Acts. The county councils were constituted 
under the 1888 Act. All the powers and duties of local county 
government are vested in them — including the management of 
bridges, highways, and the control of education, police, asylums, 
rivers, &c. Urban councils by the statute of 1894 were given the 
powers and duties of the local boards of health which they 
displaced, and were made the public health and highway authorities 
for the districts, including the supervision of sewers and drainage. 



301 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

Those councils which represent over 20,000 inhabitants are the 
educational authorities. Eural councils were established by the 
1894 Act. They are the sanitary and highway authority for the 
district, and the members of any council are members of the board 
of guardians for the district. Every rural district with over 300 
inhabitants has a separate parish council. There exist also parish 
meetings, and a few lighting committees. Also special authorities 
are vested with powers of administration in respect of harbours 
and asylums. The poor law is in the hands of boards of 
guardians. 

In Scotland almost every town has obtained special privileges 
and powers. They have a common good fund, which arose from 
grants of land and the accumulated surpluses of petty Customs in 
the past. Such a fund is under no statutory restrictions so long 
as the expenditure is beneficial to the city and the inhabitants. 
The poor law is administered by the old parochial boards, and 
education by the school boards created in 1872. The counties are 
controlled by councils elected under the Act of 1890, which replaced 
the Commissioners of Supply. 

The present system of local government in Ireland came into 
operation in the year 1899. The towns are divided into three 
groups : — 

(a) County boroughs. 

(b) Urban sanitary districts. 

(c) Those with special commissioners. 

Counties are governed by the county councils, and by rural district 
councils under them. The councillors of a rural district are also 
guardians, and there are asylum committees, harbour boards, and 
other sundry authorities. 

The foregoing brief survey of the present local government 
bodies will be helpful when considering the question of the present 
incidence as compared with the past. In the year 1890 Parliament 
made the first subscription towards local expenditure from their 
Estate and Excise revenues; these were intended to replace the 
earlier "grants-in-aid." Turning to the question as to who pays 
the rates, we find that 

In England and Wales the rates are paid by the occupier, 
excepting the first cost of paving, which is put on the owner. 

In Scotland, county and improvement rates are paid by the 
owner ; town rates are paid by the occupier ; poor, highway, 
and school rates are levied between the owner and occupier. 

In Ireland, county and poor rates are divisible between owner 
and occupier ; other rates are levied upon the occupier. 



302 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



That rates have increased tremendously, that we are loaded with 
debt, that the ratable value of houses has been largely enhanced, 
are facts which are beyond dispute. A cursory glance at the 
following statistics will prove sufficient to warrant our inquiry as 
to who is bearing the enormous cost of local government and who 
bore it in the past, whether local credit is in danger and national 
finance and prestige harmed. 

Municipal Expenditure. 
I. — United Kingdom. 



Year. Amount. 

1 


1868 

1888 


£ 
36,000.000 

66,600,000 

144,400,000 


1902 





II. — England and Wales. 



Year. 


Outstanding 
Loans. 


Ratable 
Value. 


Government 

Grant, &c., 

Equalled a Rate 

per £ of 


1847 

1875 

1890 

1902 


£ 

92,800,000 
198,600,000 
343,400,000 


£ 

67,300,000 

115,600,000 

150,400,000 

186,500,000 


s. d. 

6* 3 

1 2 
1 4 



III. — Per Head of Population. 



Year. 


Rates. 


Municipal Debt. 


1875 


£ s. d. 
16 2 
15 7 
18 6 


£ s. d. 

3 18 3 

9 4 4 

10 10 7 


1900 


1902 







303 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



II.— PEESENT. 

To discuss whether the working man of to-day is bearing a 
greater ratio of the municipal expenditure than his contemporary, 
the capitahst, having in mind their respective abiUty to pay, 
necessitates a comparison of some kind with an earUer period, 
for to show the proportions borne by labour and by capital at the 
present time — even if it were possible — conveys little information 
for our purpose. The solution which will satisfy must show 
whether the workman is paying more now, in ratio to his 
improved conditions, than uhe capitalist who is in similar fortunate 
circumstances. A precise answer to these questions cannot, 
however, be given; we lack requisite facts, but generalities are 
possible and submitted, which the writer thinks indicate the 
incidence, and offer a sufficient answer for the present inquiry. 
The whole question in the abstract and concrete is complex and 
diverse. Trade has been in evolution; local government has 
changed ; education is now given to all, and is free ; methods of* 
rating are different; this is evident, since the ratable value has 
not increased — taking seventy years — to the same extent as rent. 
And it is very debatable, for example, whether the laws of valuation 
and incidence were rightly administered before the Act of thirty 
years ago, which leaves the question unsettled as to whether the 
working people really paid the proportion of rates which were 
attributed to them as a section of the community. 

THE PHYSIOCRATS, 

in the eighteenth century, were widely supported in their doctrine 
that a workman was a simple subject, bound by some natural laws 
which kept wages at starvation limit. Turgot, for instance, has 
said, "In every sort of occupation it must come to pass, and in 
fact does come to pass, that wages are limited to that which is 
necessary to procure a subsistence. The workman gains nothing 
but his life." These views are worth mentioning here, as the 
school has had considerable influence upon economic thought even 
to the present day, and might be quoted in the abstract sense, 
showing that working people, in theory, have no margin at their 
own disposal from which to bear any share of local expenditure, 
all falling directly or indirectly upon the profits of capital. Eicardo, 
however, was not convinced by this group of ante-Free Traders. 
He preached that wages were fixed by no such iron laws, and that 
local conditions and habits of the place and time kept wages from 
dropping anywhere near the cost of bare necessaries of life. The 
surplus of wages over bare subsistence measures a worker's 
prosperity, out of which he contributes towards local government. 



304 



THE GBOWTH AND INCIDENCE OF MUNICIPAL EXPENDITUBE. 

The two views may both be put thus : — 

A workman's wages = subsistence + profit. 
Capital = cost + profit. 

The French School would say that the "profit" contained in a 
workman's wages is a subsidy to him from capital, to be paid away 
to the municipalities — in fact, a deduction from capital's profit. 
But if such was the case the sequence would be that wages must 
follow an increase in local rates. Continuing this theory to its 
conclusion, we see that an increase in rates would mean a deduction 
in profits of capital, and with double effect ; firstly, a heavier subsidy 
is made to the workman, and next, the legitimate contribution from 
capital is increased. Capital, we assume, is subject to competition, 
and is, therefore, unable to move its margin of profit to cover the 
increasing rates. Hence an abnormal increment in rates would 
extinguish the margin of profit or cause the migration of capital. 
The latter statement is dealt with in another part of this paper. 

In the country in early days several duties were charitably 
• carried out by the monks, such as the repairing and building 
of bridges and highways. But the coming of towns was one 
reason which made such a system (which avoided rates) mainly 
impracticable, and we read of custom and statute laws which 
demanded manual labour from the inhabitants in both town and 
country. At this juncture the incidence of rates commenced to 
fall upon the working people, since it is most improbable that any 
but the workmen would actually have to give their services. It is 
perhaps true that a landowner would send men, carts, and 
material, for instance, for repairing roads, but the main incidence 
would still fall upon the working men, whose bits of land would 
suffer cultivation during their absence. The institution of money 
rates reminds us again of Eicardo's opinion. The physiocrats 
urged that a working man had no ability from which to pay rates, 
w^hereas Ricardo took a different view. At the period when we see 
the commencement of money rates — as, indeed, at all later times — 
the workpeople were getting what they could for their labour ; the 
capitalists would pay for it in relation to custom, and to supply 
and demand. That no question would arise about the cost of rates 
seems to us to be logically certain, so that wages could not 
commence in practice to compose two factors, the cost of 
subsistence and capital's contribution for local expenditure. The 
workman got the utmost for his hire, and undertook any 
responsibility of local government levies. The earliest rates were 
based on ability, aud were levied upon all inhabitants. We 
find, for instance, the "tenth" rate was levied during the twelfth 
century upon all inhabitants, in proportion to personal property 
and income. "Fortifications" in 1429 were rated upon inhabitants 



305 



THE GROWTH AND INCIDENCE OF MUNICIPAIi EXPENDITURE. 

in ratio to their lands, house, revenue, and goods. The early- 
roads and highways rates were similarly levied. While personalty 
and realty were each calculated in the ability assessment, we may 
fairly presume that 

THE CAPITALIST AND THE WORKING MAN CONTRIBUTED TO LOCAL 
EXPENDITURE IN PROPORTION TO THEIR WELFARE, 

subject to the general cost of living. Various restrictions gradually 
modified this method, and by the year 1840 we find that "rent," 
not ability, is generally the guiding fact for valuation lists. From 
general observations we, therefore, conclude that — 

Firstly, the working people bore the early rates; 

Later, the ability rates proportioned the rates more equitably 
between rich and poor. 

Our concluding observations upon this feature of the incidence 
will, therefore, confine us to judge whether the workman or the 
capitalist bear now an undue proportion of rates in comparison 
with the early years of last century, when "ability" was finally 
dropped. We must, however, have in mind that a large proportion 
of the recent enormous expenditure has been caused through the 
growth of factory and seaport towns, which have greatly 
benefited the Vv^orkpeople from the standpoint of wages. These 
towns, through the incoming of so many folk, made modern 
sanitation imperative in the interests of all residents, of whom 
the workpeople formed almost the entire, hence the enormous 
expenditure on sanitation, although superficially benefiting all 
classes, has most probably conferred its blesbings entirely on the 
majority, lengthening lives and minimising sickness. The rich 
capitalist under any condition would place his family in a congenial 
and healthy part, most likely outside the town wherein his capital 
was invested. It will be urged against this that without labour 
the capitalist could not ensure profit, so that expenditure is ratably 
with the fortune of the capitalist; this is true, but the fact remains 
that the great towns are a working-class population, in whose 
welfare a tremendous increment of expenditure has been made. 
In the same degree the adulteration laws and the weights and 
measures laws have been administered by the municipal authorities. 

Mr. (now Sir) Eobert Giffen, writing in 1886, stated that there 
had been an enormous rise in money wages between that year and 
1836, ranging from 20, and in most trades from 50 to 100 per 
cent. ; the mean of the percentages of increase was over 70. Since 
then wages of all workers have increased another 8 per cent. 
Thus from the year 1836, just prior to the Sanitation Acts, 

WAGES HAVE INCREASED NEARLY 80 PER CENT. 

We come now to the question of what the changes have been 
in the prices of the chief articles of the workman's consumption. 

21 



306 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



Statistics were compiled seventeen years since of the general trend 
of prices in staple foods compared with fifty years earlier, that is 
1836-1886. From the results we learned that prices were on a 
level, but since the later date a fall has occurred of 13 per cent. ; 
hence, between 1836 and 1903, "retail" prices are down one-eighth. 
There was a moderate rise in prices all round between 1847-1850, 
before the new gold came upon the market. In 1862 prices rose 
20 per cent., which disappeared again by the year 1886; since 
then has happened the decline of 13 per cent. The second point 
is, therefore, that between the two extreme dates mentioned 

RETAIL PRICES HAVE FALLEN 13 PER CENT. 

Wheat had quite a special importance seventy years ago, and 
the fact that it no longer has the same importance, that we have 
ceased to think of it as people did, is itself significant. Clothing is 
considerably cheaper, and the only article interesting the workmen 
much which has increased in price is meat, which seventy years 
ago was not an article of diet as it has since become. A question 
which remains is house rent. Sir Robert Giffen, in the article 
already mentioned, computed that the rents of workmen's houses 
were 2-^ times in 1886 compared with 1836, and since the later 
year rents have doubled again. The conclusion, then, is that 

RENT IS FIVE TIMES AS GREAT NOW AS IT WAS IN 1836. 

Even this year the Commissioners of Inland Revenue report 
that every indication exists of a movement in the direction of 
enhanced rents, especially upon the poor class of dwellings. In 
1833 87 per cent, of all houses were rented under 4s. per week, A 
return published as recently as 1901 states that the proportion at 
this rent had dropped to 45 per cent. This is of importance, 
because increasing rent means increased values for rating, and, 
therefore, heavier rates for the workpeople. It may be pointed out, 
however, that houses are undoubtedly of better value, all round, 
than they were in the earlier years ; more rent is paid because 
more capital is in the houses, although the intensity of the 
population has doubtless caused a further increment. Consolidating 
the several inquiries, we are brought to the rough conclusions that 
wages and rents have risen, while prices have fallen. Against the 
decrease in prices we must consider the admitted 

INCREASE IN CONSUMPTION OF COMMODITIES 

due to the better standard of living, which will neutralise the 
otherwise decreased expenditure in foods. The amount raised in 
England and Wales by rates in the two extreme years chosen was 



307 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

£8,900,000 (estimated for 1836), and £46,400,000 for 1903, so that 
approximately 

LOCAL RATES INCREASED FIVE TIMES. 

Population must, however, be considered, as the levy was made 
in 1903 upon a people 2|- times the number of sixty odd years since, 
leaving the final incidence of rates much altered. The result shows 
that the levy for rates on every workman is double, and that 
curiously this increment nearly follows the increment to wages. 
Our conclusion, therefore, must be that the present working man, 
although undoubtedly rated heavily, is theoretically in a much 
superior position to meet the municipal levies than his grandfather. 
Assuming, for illustration, that a wage of 16s. in 1836 entailed a 
local rate of one shilling, the same workman now would be earning 
28s. and incurring a weekly contribution to municipal government 
of two shillings. With an increase of 12s. in wages there is only 
an addition in local rates of one shilling. 

x\ study of the accumulation of capital, though the figures are 
necessarily rough, has particular use in this investigation. We 
sometimes forget in the haste of modern life to realise the general 
welfare of the workman and capitalist, and it would astound some 
of us to be told that in 1679 Sir William Petty, the founder of 
political arithmetic, attributed £8 as the yearly income per head; 
an estimate for the present day would be nearer £42. But we have 
seen even taking a lesser period — from seventy years back — that a 
large number of workmen of our generation are nearly as well to 
do as many capitalists in the days far back. We must, therefore, be 
careful to have this in mind, that the word capitalist cannot convey 
the same meaning in the studies of several ages. The capitalist 
of Adam Smith's time would be a totally different person, in social 
consideration, to the same man during the days of the Manchester 
School, or as at present understood by Marshall. In statistics 
compiled about the year 1836, which we have used, a workman was 
generally understood to be a mechanic, agricultural labourer, textile 
worker, &c., and fortunately in these days when tabulating 
corresponding figures the experts retain this classification as near 
as practical and possible. 

Happily we have no trouble in finding facts which are beyond 
dispute for the capitalist's case. For the workman we took the year 
1836, and it so happens that the income tax was reimposed on 
capital about that time, in 1843. There can be no doubting that 
for a rough and general guide the income tax is the nearest criterion 
to the profits of capital ; hence date and suitability combine for us 
to safely take the evidence of income tax between 1843-1903 as a 
fair tale for capital against the years 1836-1903 for the working 
man. A fact which destroys somewhat the efficiency of a strict 



308 



THE GBOWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



comparison is the effect of the new estate, &c., duties, which are a 
contribution by capital alone in aid of national and local expenses, 
and depreciate our view of the ability of capital to meet municipal 
expenditure. 

In stating the workman's case we found that municipal rates 
had increased almost in the same ratio as wages, each being 
practically double, measured by the years 1836-1903. Relatively 
the position was unaltered, but the increase in wages meant far 
more real money addition to income than the extra money 
expenditure of municipalities, hence the workman was considerably 
to the good in 1903, even after paying the heavier local levies. To 
squarely compare his contemporary we must follow the same train 
of reasoning. The first year of our modern income tax (1843) 
yielded £5,000,000 when at 7d. in the pound. The year 1903 brought 
£38,800,000 with the tax at Is. 3d. ; reducing this to the sevenpenny 
basis we obtain a return of £18,100,000, which is still subject to 
an unknown correction, because the exemption limit was higher in 
1903 compared with the year 1843. Income tax represents the 
profit of capital which — according to the above statistics — must 
have increased from £171,500,000 in the year 1843 to £620,600,000 
in the year 1903, so that the 

capitalists' profits are 3f TIMES AS GREAT 

as those of the initial year mentioned. The levies for rates 
(England and Wales) increased five times, an increment of 
£38,000,000, towards which the capitalist was called upon to pay 
his share from his increased profits, representing, say, 

£450,000,000 PER ANNUM. 

This astonishing figure gives us no two ways in making up our 
minds on the matter. In 1836 to the worker the local rates were 
a burden; to-day they are yet a burden, although to a much less 
degree — everybody acquainted with working-class life will be 
willing to admit the statement that rates are undoubtedly a serious 
consideration in a workman's family. On reviewing the capitalists' 
case we see — 



Year. 


United Kingdom. 
Capitalists' Profit. 


England and Wales. 
Local Rates Levied. 


1903 


£ 
620,000,000 
171,000,000 


46,400,000 
R.900.000 


1843 






£449,000,000 £37,500,000 



* It is impossible to quote the rates for the United Kingdom in 1843, but the great bulk 
of the rates have always been levied in England and Wales. 



309 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

The capitalist in 1843 could have paid all the rates without undue 
sacrifice; to-day the nation gives him an enormous increment of 
wealth, out of which he could liquidate all rates and still be over 

£400,000,000 TO THE GOOD FOR THE YEAR. 

The rates seventy years ago bore very slightly upon the capitalists' 
profit; to-day rates are inappreciable upon it. Actually the 
capitalist must be feeling much less of the incidence than in 
the earlier period, which then leaves the working people the 
affiicted, and more so now than in 1836 or 1842, because the 
richer section of the community continue to prosper at a greater 
pace than the working people every year, far out-reaching any 
trouble about paying rates. The reason for this shifting of the 
incidence is not far to seek. The "ability" principle properly 
administered meant equality in payment. Several causes led to 
the abandonment of this system, and rent was made the guide for 
assessment. Eent is obviously no guide whatever to ability, and 
the change has left the rich richer, with almost immeasurable 
wealth. 

The assessment of every inhabitant on a correct basis of ability 
would remove from consideration the question often discussed as to 
whether the incidence of rates falls upon owners or on occupiers. 
Generally there is not much distinction to be made between the 
nation as capitalists and workmen and as owners and occupiers : 
the capitalist is the owner, the workman the occupier, for all round 
purposes. But this is not strictly correct, owing happily to the 
provident hal^its of a section of the working people of the 
country — -and in theory the capitalist-workman combination is 
distinct from the owner-occupier combine. The owner and occupier 
discussion usually involves the problem of borough and urban 
districts, where the levies for rates fall heaviest and have been most 
increased of recent years. For example : — 





Year 1890. 


Year 1902. 


Borough Rates per £ . . 
Urban „ „ • • 
Rural „ „ •• 


s. d. 
4 4 
3 11 
2 3 


s. d. 
6 7 
5 9 
3 3 



In Scotland and Ireland there exists a division of several rates 
between the owner and occupier, and the effect must certainly 
place businesses in England, which are severely competitive and 



310 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



closel}^ cut for profit, at a distinct disadvantage. This no doubt 
especially applies to farming ; the agriculturist is at considerable 
loss compared with his kith in Scotland and in the Sister Isle. 
The great economists have each written on this matter. We find 
Adam Smith holding that the rates in his day fell partly on 
occupiers and partly on owners. Eicardo thought this was true 
only under exceptional conditions. Mc.Culloch and Mill agreed 
partly with Adam Smith, but both saw that the amount likely to 
fall on the ground owner would be small, holding that the bulk 
of the rates fell upon the occupier. Bastable, Palgrave, and 
McNeill-Cairns thought with Mc.Culloch and Mill. Mr. (now 
Lord) Goschen believed that the burden fell on the ground owner, 
but that any increase in rates was actually paid from the funds of 
the occupier. The views of these eminent men were theoretical, 
and mainly support the occupier, who in these days is the legal 
payee of all rates in England and Wales. But the abstract 
discussion has always been whether the rates do not finally fall 
upon the house owner or the ground owner — that is, it is contended 
that a prospective occupier considers the cost of local rates, and 
offers so much less rent for the house or land, the levy thus falling 
on the house owner unless he can shift it to the landowner. The 
historical survey of our rating system reveals incongruities 
inexplainable to readers in this age. This is so actually a truth 
that one of our great statesmen in 1870, endeavouring to expound 
the incidence of rating, was compelled to admit to his commoners 
that the whole subject was complex and involved in mystery. We 
know, however, that the few reliable facts from history which we 
possess support the occupier's case that the incidence was finally 
bhifted on him. In the old days owners were responsible during 
some periods; at others, the incidence was between owner and 
occupier ; and the vicissitudes of time and contest have 
unquestionably now left the occupier anything hut the master of 
the situation. We may not be erring in repeating the words of a 
famous parliamentarian, that generally 

TAXES HAVE A TENDENCY TO STAY WHERE IMPOSED. 

The normal facts of to-day in respect of houses are against the 
landlord, because the rent is governed not by rates but by the state 
of the market demand, and 

1. Eents do not fall with the decrease of rates; 

2. Local rates are not prejudged when arranging leases. 

The house owner gets the benefit of any substantial reduction 
in rates, as there is more competition for the houses, and putting 
the case conversely any increase in the rates would theoretically 
empty houses and decrease rents, but this is not so. 



311 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

The fact is that the populace grows faster than new houses, and 
people must house themselves reasonably near to their places of 
iDusiness, whatever the local rates are. Therefore, competition for 
houses is always keen, and the severity of the competition fixes the 
rent. We are all conversant with the lamentable fact of the dire 
want of houses. Parliament, in particular, has been compelled 
during recent years to take serious cognisance of this problem, and 
several Housing Acts, giving powers to local authorities, are the 
sequence. The question also enters the arena of actual trade, as 
well as home life. The incidence on shops and warehouses 
depends upon the extent to which a trader is able to charge his 
customer with the rates in the prices ; this largely follows upon 
his freedom from the competition of kindred trades not equally 
subjected to a similar expense; thus 

COMMUNICATION LEAVES THE INCIDENCE UNJUST 

often in competition. But it is evident that neither the shopkeeper 
nor the merchant ever think of the property owner when paying 
their local rates ; the question to them is one of competition, and 
of putting as much as possible of their rates upon the general 
expenses of the customers. A serious aspect of the question — and 
one which is often overlooked — arises when we review the charge 
upon rates for outstanding loans of the municipalities. In Bethnal 
Green and Fulham the indebtedness causes a rate of 2s., and even 
in well-to-do Paddington a similar expense creates a Is. 4d. rate. 
The main portion of these debts is for permanent improvements 
which ultimately benefit the owners solely. It would be ludicrous 
to say that the owners in these districts in the early days of rents 
allowed for all probable rates, because debts of the above type 
were miniature until quite recent times, and the extent of the 
pressure is only observant now. These instances clearly show 
that the occupier is paying heavily for a great ultimate benefit to 
the owner, and in England and Wales is bearing 

£46,000,000 
a year. The occupiers pay the rate collectors, and history would 
scarcely repeat itself if we tried to believe that this enormous 
amount was prejudged by the richer section of the community, so 
that benevolently the occupiers would be allowed to shift the 
incidence back to the owners in exchange for an increase of rent 
equal to the assumed deduction therefrom in bygone days. 

Lighting, police, paving, sewage, &c., should be charged partly 
to owners of property. Such works directly benefit the ow^ners 
immediately by raising the letting value of land and houses. At 
present the occupier pays these charges, and then pays again by 
increased rent. 



312 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



We have hitherto surveyed the growth of rates and their 
incidence between the ratepayers, whether capitahst or workman, 
or owner or occupier. Our subject, however, is incomplete unless 
we consider a further aspect of the municipal question, that of the 

HEAPING UP OP INDEBTEDNESS 

from moneys borrowed. The position is one for keen thought, and 
involves the vexing disputes about municipal trading. We should 
largely settle public opinion on the several issues of the matter 
were it possible to state whether 

(a) Eatepayers have fairly met their own expenditure ; 

(b) Posterity will be burdened with the cost of benefits we have 

enjoyed; 

(c) Municipalities have set aside adequate sums to liquidate the 
debts during the life of the undertakings; 

Municipalities have set aside sufficient moneys to re-establish 
the undertakings at the proper time, to save re-boiTowing ; 
The credit and solvency of municipalities is in danger. 

The growth of towns — especially from the era of the factory 
system — must have necessitated the borrowing • of money, 
particularly for sanitation and improvements. We have occasional 
evidence of this from local history, as in Halifax in the early part 
of the last century permit was given to raise a loan to be repaid 
in 110 years. The Government began to lend money to the 
municipalities about the year 1792, but we have no collective 
information of any municipal statistics scarcely before 1840, and 
the tabulation of outstanding loans seems to have taken place only 
from about the year 1875, and then in England and Wales only; 
the particulars as to Scotland and Ireland are impossible of 
attainment until ten years since. However, England and Wales 
have 83 per cent, of the total indebtedness, so that the exclusion 
of Scotland and Ireland will not seriously affect the general 
consideration of loans. The following table gives at a glance the 
stupendousness of the loans : — 



{d) 



England and Wales. 



Population 

Rates Baised 

Loans Outstanding 

Ratable Value 

Loans compared with the Ratable 

Value 

Loans in ratio to Rates 

„ per head of Population . . 



1875. 



23,724,000 

£19,199.000 

£92,820,000 

£115,047,000 

16s. to 

every 20s. 

Over 4 times. 

78s5. 



1890. 



1902. 



28,448,000 
£27,713,000 
£198,672,000 
£150,486,000 
26s. 6d. to 
every 20s. 
Over 7 times. 
140s. 



32,621,000 

£46,439,000 

£343,410,000 

£186,562,000 

36s. lOd. to 

every 20s. 

Over 7 times. 

210s. 



313 



THE GKOWTH AND INCIDENCE OF MUNICIPAL EXPENDITUEE. 

Hence, all round the debt is £10 to every inhabitant, which is 
equal to, say, a 

£50 DEBT ON EVEEY FAMILY. 

Several towns are exceptionally loaded with debt, such as 

Liverpool, with a debt of £100 per family. 
Halifax, ,, ,, 120 „ 

Huddersfield, ,, ,, 150 ,, 

Manchester, „ ,, 160 ,, 

Nottingham, „ ,, 100 ,, 

The expenditure of the municipalities included in 1885 a charge of 
£9,870,000 for repayment of principal and interest of loans, and a 
similar charge in 1902 of £18,330,000. The latter year's charge 
cost every family 32s. for interest and 23s. for the principal. This 
last amount is the extent to which apparently 

EVEEY FAMILY IS AT A DEAD LOSS 

whilst the system of running the municipal undertakings on 
borrowed money is allowed. The repayments of loans and the 
interest take 15 per c^nt. of municipal funds. The principal 
items of loans are : — 

England and Wales, 1902. — Principal Items 
of Indebtedness. 



Waterworks 

Highways 

Harbours and Quays .... 

Schools 

Sewerage 

Gas Works 

Electric Lighting 

Tramways 

For the Relief of the Poor 

Lunatic Asylums 

Housing 

Parks 

Public Buildings 

Hospitals 

Depots, Wharves, &c 



Debts. 



58,960,000 

40,369,000 

38,023,000 

33,482,000 

33,200,000 

22,297,000 

14,831,000 

12,740,000 

11,274,000 

8,248,000 

6,927,000 

6,885,000 

6,546,000 

5,147,000 

3,197,000 



An Increase 

during the 10 years 

1893-1902 of 



£ 

19,071,000 

11,705,000 

6,332,000 

14,212,000 

12,713,000 

7,031,000 

14,676,000 

11,399,000 

4,261,000 

4,707,000 

3,073,000 

2,962,000 

2,140,000 

4,387,000 

3,197,000 



314 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

Of the total debt outstanding 

£159,600,000 IS upon reproductive 

undertakings, and again, of the total de-bt of £343,416,000, there is 
set off in sinking funds the amount of £12,106,000. The loans are 
distributed between the several local authorities: — 

England and Wales, 1902. — Indebtedness of 
Local Authorities. 



Debts. 



County Councils 

Boroughs 

Urban Districts 

Rural , 

School Boards , 

Guardians 

Metropolitan Asylums Board 

Harbour Authorities 

Sundry Authorities 

Total 



& 

37,162,000 

189,150,000 

25,783,000 

3,720,000 
32,207,000 
10,466,000 

2,719,000 
32,777,000 

9,432,000 



£343,416,000 



A feature of these debts has been the varying and long terms 

permitted for repayments. Among the examples of the earliest 
loans we get 

Leicester Corporation loan granted for 80 years. 

Stockton ,, ,, 90 ,, 

Eochdale ,, ,, 100 „ 

Halifax „ ,, 110 „ 

Birmingham ,, ,, 85 ,, 

In 1876 the Government fixed the following terms for repayment 
of loans : — 

On a 20 years' loan 3f per cent, interest. 

40 4 

,, Over 40 years' loan ... 4^ ,, ,, 



315 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

and recently we find the Public Works Loans Board lending on 
loans 

Not exceeding 30 years, at 3|- per cent, interest. 
40 3i 

The fiercest of criticism against municipalities has centred 
around the financial policies of municipalities, and it has been 
again and again urged that the system of local enterprise which 
replaces very largely individual action necessitates a heavier cost 
to the communities. The municipalities, in addition to the interest 
on the debts, have to meet the repayments, bearing a double 
charge as compared with similar workings by private interests. 
The latter, once the capital is raised and invested in works, is 
no longer a loan, but a permanent gift to the company. But 
controversialists forget to 

CREDIT THE MUNICIPALITIES WITH THE ASSET 

which is permanently and gradually accruing to the community 
for the benefit of present and future generations, and which at the 
time of any comparison is a set-off against the balance of outstanding 
debt. It is true that substantially the ratepayers are incurred 
with heavier charges compared with developments under private 
management, the difference being the purchase price which each 
ratepayer contributes for his share of the communal property. The 
foregoing tables speak volumes for municipal development, and far 
from depreciating the loading of debt — whether measured by ratable 
value or population — the nation is aware of the tremendous impetus 
and immeasurable value which the undertakings give indirectly to 
the trade of the country. The moneys are borrowed from the 
capitalist class, who receive certain interest from a perfectly safe 
investment; the working people mainly develop the undertakings, 
and all benefit in their use. If we choose to overlook the 
tremendous asset of the municipalities, and take the £348,000,000 
as a solitary fact, even then there can be no alarm, the total does 
not equal one year's profit of capital, and the fact that 210s. has 
been lent for every inhabitant — man, woman, or child — must testify 
to the amazing prosperity of the country. Especially is this 
noticeable comparing the increase of population with debt. The 
debt is a national factor of modern birth, combining all sections of 
the people, stimulating local government — the bulwark of a free 
people — making town vie with town and county with county for 
supremacy in life. The debt is a national investment, giving better 
employment to an army of workers, inevitable in the growth of 
social progress of towns, and in the revival of country life, 



316 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

preventing the monopolist, providing our highways and harbours, 
giving our children an education, vastly improving our sanitation, 
supplying a modern system of lighting and of locomotion, caring 
for the poor, the sick, and the lunatic — it is the dawn of a larger 
reform which destroys none but lifts all, a panacea for things 
already left too long. Far from levying an uninvited legacy on 
posterity, the present generation are founding 

A SYSTEM WHICH MUST APPRECIATE, 

directly and indirectly, to inestimable values; the present are 
handing the future an invaluable asset. 

The periods of repaying loans have been largely modified 
lately by Government action, as will be seen by the three tables 
heretofore. This is commendable in the interest of finance and of 
the communities, and doubtless receives the support of all sections 
of ratepayers. Unquestionably loans should be liquidated within 
the life of the undertakings ; also the capital once paid back by the 
municipalities is free for further investment and use by the country. 
The question of putting aside sufficient moneys to re-estabHsh the 
undertakings — i.e., depreciation — reminds us of Sir Henry Fowler's 
return iu 1902 of certain municipal undertakings. Censure has 
been passed upon local authorities because this return, showing 
an expenditure of £120,000,000, had a set-off in depreciation of only 
£192,000 for the year. There seem to be two divisions of thought 
on this question, one known as 

THE GLASGOW SCHOOIj, 

the other the Bolton School. The former pays off the loan • and 
accumulates a depreciation fund as well ; thus the ratepayers provide 
a new undertaking as well as maintaining the old. 

THE BOLTON SCHOOL 

says that the generation using the works should pay, and'any new 
works, or the renewal of the old, should be paid for out of fresh 
borrowings. The uniformity of treatment of the depreciation fund 
should be one basis of reform. Depreciation should be charged on 
all undertakings liable to waste, obsolescence, or supersession, so 
that the terms are sufficient to recoup when required without 
recourse to reborrowing, otherivise the iLndertahings 7iever become 
the absolute inoperty of the municipalities. The initial expenses to 
the municipalities have undoubtedly prevented a necessary and 
general system of depreciation. To provide interest, repayment, 
and depreciation is a very heavy charge upon rates and on the 
prices of the trading undertakings, but municipalities must face 



317 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

the inevitable and set the example of sound finance. Sir Henry 
Fowler's return has done good work in pointing out to municipalities 
a source of their present weakness. 

To discuss the value to the community of municipal expen- 
diture — which is its justification for growth and incidence — is to 
review the several systems of activity and enterprise, the vigour of 
local government in its essential duties, and the more recent 
developments into the arena of trading. The heaviest outlay of the 
present days — excepting the repaying of loans — is in respect of 
highways, of lighting, street improvements, street watering, and 
scavenging. What would result were these obligations neglected is 
impossible to comprehend, but certain it is that commerce would 
be confined to the railways, with disease and premature death 
rampant in the towns. Highways have been a charge upon the 
country since the time of the Normans. The turnpike roads, 
originating from about the year 1267, were mostly taken over by 
the municipalities in the early part of last century, and from then 
the levy of the rates — instead of the tolls on the users — was placed 
upon the general expenses of the locality. The development of 
roads — or highways — has been accelerated during the last twenty 
years, and we may boast of a network which is now inestimable in 
its worth, directly and indirectly benefiting the community, and 
without which in modern commerce, as a nation, we could not 
survive. The first highways which we read of in history, and 
which were made by monks, could have been nothing better than 
green tracks, probably undiscernible in wet weather. 

The heavy cost of the poor is the price we pay for the wanton 
system of society. The stricter — but yet more humane — application 
of the poor laws, has on the one hand 

DECREASED THE PAUPERISM 

in ratio to the population, falling from 39 in 1855 to 24 in 1902 
per 1,000 people, and, on the other, the actual cost is considerably 
augmented. In England and Wales in the year 1843 the cost was 
£5,208,000, against £12,890,000 in 1902 ; in Scotland in 1845 the 
cost of relief amounted to £290,000, increased three times by the 
year 1892. 

Education now forms a tenth part of the entire expenditure, 
and may be coupled with technical instruction, libraries, and 
museums. With the pressure of competition from abroad, owing 
to the undoubted superior educational systems there established 
long since, we cannot withhold the expenditure, and which is sure 
to increase in the near future. Prior to 1870 it cannot be said 



318 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

that we attempted to grapple with the question. From then progress 
has been made year by year, and the recent superseding of the 
specially elected School Boards by the ordinary local bodies is a 
tendency at co-ordinating which has yet to be completed. 

Gasworks, tramways, electric lighting, and waterworks take 
nearly 20 per cent, of the expenditure. These four branches are 
the usual points of attack against municipal trading, and largely 
pervade the problem of indebtedness. The expenditure in recent 
years has grown considerably : — 





Year 1885. 


Year 1902. 


Gasworks 


3,000,000 


£ 
7.fi00.000 


Traniwavs 


100,000 6!5oo!ooo 1 


Electric Lighting 

Waterworks 


2,000,000 


4,900,000 
6,800,000 



This is made from the distinct revenues and loans of the undertakings. 

Any 

PROFIT FALLS INTO THE COMMON FUND 

for reduction of rates. The incidence is entirely on the user, and 
there can be no question that the types of trade are those which 
would specially fit the ideas of the trust and monopolies. The 
ingress of municipalities has, therefore, saved the nation from such 
a possibility and calamity, apart from other questions of value. 

Harbours and markets are almost synonymous, representing 
somewhat the same purposes. Some of the harbours were under 
the control of local authorities over 300 years ago, and the 
municipalising of them is copied abroad — especially in the United 
States, Germany, and Holland. Markets are said to have been 
handed down to our municipalities from ancient charters, but the 
Continental writers claim that the German markets were under 
the control of local bodies over a thousand years ago. Between 
1875-1899 we spent considerable sums for markets, and the amount 
included £700,000 borrowed for buying out private interests. 

The benefits accruing to the community from the work in 
sanitation are apparent as each year succeeds. The early 
congregation of towns demanded the genesis of some system for 
the sheer protection of life, and with the subsequent periods 
has come extensive improvements. Sanitation may be said, at 
the present time, to include — besides sewerage — cemeteries, the 
collection of house refuse, fever, &c., hospitals, and land drainage. 



319 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

Comparing the year 1885 with 1902 we find the following 
expenditure : — 

England and Wales. 





Year 1885. 


Year 1902. 


Sewerage 


£ 

1,900,000 

330,000 

Not known. 

160,000 

360,000 


£ 

4,540,000 

620,000 

1,880,000 

1,700,000 

390,000 

• 


Cemeteries 


Collection of House Refuse 
Fever, &c., Hospitals .... 
Land Drainage 





The density of our population has 

ADDED TO THE URGENCY FOR EFFICIENCY. 

Excepting two small countries, fortunately situated for commerce, 
we have the greatest population per square mile : — 





Population to the 
Square Mile. 


England and Wales 

Italy 

Germany 


550 

293 

270 

225 

190 

165 

95 

29 

21 

15 


Austria 


France 


Denmark 


Spain 


Sweden 


United States 

Russia 



The good results of our sanitation system are no doubt reflected in 
the census returns : — 

England and Wales. 



Ages of every 10,000 
Persons. 



Census, 
1881. 



Up to 10 years 
11 „ 25 „ 
26 „ 45 „ 
46 „ 65 „ 
66 „ 85 „ 
Over 



2,568 
2,955 
2,592 
1,428 
442 
15 

10,000 



Census, 
1901. 



2,214 
2,985 
2,845 
1,489 
452 
15 

10,000 



Expectancy of Life. 



1841. 



1900. 



Males .. 
Females 



39 years. 
41 „ 



44 years. 
47 „ 



320 



THE GROWTH AND INCIDENCE OF MUNICIPAIi EXPENDITURE. 

The schemes for housing reforms are innovations of a serious 
social character, and when estimating the results of such enterprises 
in money profits we often overlook the more important gain to the 
country in laying 

THE CRADLE OF CHARACTER. 

That municipalities should be compelled to undertake that which 
private enterprise should never have forsaken is one of the faults 
of our society's structure; and that municipalities are commencing 
to-day what should have been done generations since is the lot 
and the incidence of the present and future peoples. That the 
community is getting value, and will accelerate that value, directly 
or indirectly, in the early future is the complete justification for 
the expenditure. 

One of the several accusations against municipal expenditure 
and indebtedness is that the national 

FINANCE AND PRESTIGE ARE HARMED 

by the enormous loans, the recurrence of which have a baneful 
effect on Consols. Thus was it alleged in January of last year on 
the issue of Liverpool Corporation Stock and the knowledge that 
several further instalments were impending. Bankers say that 
municipal debt is being increased too fast, and this perhaps has 
partly influenced the underwriters in their recent decision to 
temporarily suspend the backing of local authorities' stock, although 
no doubt the war and the demand of Germany for so much more 
capital contributed to this. But the complete failure of a 
municipality to raise a requisite loan would be serious. The 
money might be required for works in process of construction, 
or for meeting short term bills. Previously the local authorities 
would have recourse to the underwriters, who, having to fulfil the 
non-successful issue and take the stocks, would be loaded for a 
considerable time. The effect immediately lowers the price of 
other stocks on the Exchange. It has also been said against 
municipal borrowing that the councils usually choose the longest 
term possible for redeeming the loans, and that the method 
fixes unfluctuating interest irrespective of what the market might 
be during the long time. Capital having a tendency to become 
cheaper — as we see in particular with Consols — this financing is 
condemned because an ultra-market price is given and unfavourably 
affects the prestige of other investments. Actually, the difference 
between Government and municipal debts is of consequence — the 
holders of Government stock have no indisputable right of action, 



821 



THE GBOWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

as the Government are supreme. The Government could pass 
a law to decrease or extinguish interest, and to diminish or deny 
the principal of the debt. Against this no action would assist the 
creditor. The holder of municipal stock has entire rights over his 
loans, hence the distinction is nominally important. 

MUNICIPAL STOCK IS APPRECIABLY SUPERIOR. 

From the year 1848 the Government fully recognised the 
necessity of loans for municipal development; loans were allowed 
previously, but pressure was put upon the local authorities to meet 
many capital expenses from the rates. Commencing with the- year 
mentioned an extensive issue of mortgage deeds as securities for 
loans was in operation, and soon proved so unsatisfactory as 
negotiable instruments that the Treasury stepped in and covered 
most of the debts. The Loans Act of 1875 was passed to ease 
the Government in further responsibility by allowing certain 
municipalities to create debentures, debenture stock, and annuity 
certificates. Eevisions were made later, until sundry methods of 
raising money are in force to-day. There exist the loans from the 
Government, the overdrafts at banks, issues of stock, &c,, promissory 
notes, mortgage loans, the municipal bills, and the receipts from 
small and sundry depositors. That the Government — and, therefore, 
the country — have always recognised the principle of loans is 
reflected in the several Acts and the general policy of the last 
century. That the municipal authorities experienced no trouble 
until quite recently in raising these moneys would seem to indicate 
that other causes are operating against the flow of local government. 
We are more prosperous as each year succeeds, and the advent of 
the municipality to compete for ready money — instead of some other 
party — can have no difl'erent pressure upon the resources of the 
money market. The local government work is a necessity, and to 
abolish our present system would simply leave a gap to be filled 
again — inevitably. So that" all the talk of national finance and 
prestige being harmed is exaggerated. The country has an 
investment which will rebound with every generation. The nation 
has advanced, since the expenditure has appreciated values and 
given an impetus to industry within the country. The National 
Debt is nearly double the municipal debt of the kingdom, and from 
the latter debt must be taken the asset value of the expenditure, 
such as the value of the highways and the trading undertakings. 
But the point is also that every penny of the municipal debt is 
guaranteed to be repaid, thus setting the sum in circulation again, 
whereas a large share of the National Debt is locked up — never to be 
redeemed. We may think, perhaps, that the heavy rates affect trade, 
by which we mean our foreign trade, the incidence of rates thus 



22 



322 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



CONSTITUTING A BOUNTY TO THE FOREIGNER, 

but the growth of imperial expenditure is far heavier tlian the 
municipal, and, therefore, is a more likely bounty. 



United Kingdom. 



Year. 


National 
Expenditure. 


Municipal 
Expenditure. 


1890 


£ 

86,723,000 

196,843,000 


£ 

66,785,000 

144,461,000 


1902 


Increase . . 


£110,120,000 


£77,676,000 



The municipal figures require to be depreciated to the extent of the 
assets, which are the outcome of much of the outlay. 

The other question of finance — that of municipal income 
derived from imperial sources — is dealt with in the next chapter 
in considering the question of imperial allocations. Comparing 
public rates with the imperial contributions we see that : — 

England and Wales. 



Year. 


Public 
Rates. 


Imperial 

Contributions 

to Rates. 


Percentage 
of the Two C 

Public 
Rates. 


of the Total 
olumns from 

Imperial 
Contributions. 


1875 

1902 


£ 
19,200,000 
46,400,000 


£ 

1,700,000 

12,500,000 


92 

79 


8 
21 



The **rent" principle of the last sixty years, the basis of assessment 
superseding the earlier "ability" rating, was inaugurated— records 
inform us — because the " ability" policy had failed, and the nearest 
available method in the minds of legislators was that mentioned, 
operating to-day — the levy according to rent. The Poor Law 
Commissioners were the influential personages who determined the 
action of Parliament and created the change. The Commissioners 
complained in particular of the cases of tradesmen and farmers, 
averring that ability varied in value from day to day, and that, 
therefore, the difiiculties in assessing led to interminable disputes. 
The growth of rates, especially from the early years of the last 
century, had possibly an influence on this discussion, for it is not 



323 



THE GEOWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

entirely improbable that the Commissioners were concerned with 
the outlook and of the large incidence which would come upon the 
well-to-do if levies were continued upon the "ability" scale. But, 
apart from any circumstances surrounding the change, the nation 
could not have seriously understood the 

ENOltMOUS EFFECT OF THE ALTERATION 

and the tremendous shifting of incidence. Parliament could not 
have permitted such a fundamental reversal had the ratepayers 
generally and properly realised the enormity. The plea put 
forward was that a man's visible possessions — referring to his 
house, &c. — must usually represent the prosperity of the individual. 
We may concede the case so far by saying that maybe people 
followed that course of expenditure in those days. But we cannot 
say that much consideration was directed to the rating of property 
other than private residences. For an instance, the factory 
development was in full swing at the time, and a good share of the 
rates of the country should be accruing from the workshops. The 
railways were just in infancy, and the business of warehouses was 
already extensive. Probably in not one of these cases did the 
ability of the owner reflect itself in the rent of premises. This 
was the time when factory proprietors in particular were becoming 
immensely wealthy, to an extent which would most certainly not 
reflect in their realty. It was a time of hard work and fortune 
making. The point seems clear that either the system was changed 
because of the growing class of capitalists, or else sufficient 
consideration was not given to the whole subject. We have fully 
realised the error, and the lesson of the change and the unequal 
incidence in these days. The policy is palpably full of anomalies. 
The farmer, for example, occupies for the purpose of his trade 
far more valuable property than the artisan, or tradesman, or 
the professional man. His rent is a great part of his total income, 
consequently the amount at which the assessment is placed is 
beyond the man's net income. This bears unusually heavy when 
there is an increase in rates, because a penny rise has more relative 
incidence under the circumstances than in the other trades named. 
The disparity between the tradesman and the professional man is 
also often repeated. The former has to keep large premises, and 
the local rates are proportionately heavy, whereas the professional 
man, who in a majority of instances has more income, can keep 
his business together in smaller premises, paying comparatively 
Hghter rates. The rent doctrine involves the possibilities of 

THE MIGRATION OF CAPITAL, 

which we read ofjin our political economies. The incidence of 
rates falls broadly upon that part of the revenue of capital which 



324 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

is termed "profit." So long as ability is confined as the basis, the 
reduction of this margin of capital falls equitably among everyone — 
of whatever business. But we all know from experience that profits 
of different trades and businesses vary considerably, and that the 
rent of the premises occupied is no criterion. In trades where 
competition is very keen it is not improbable that on present 
methods abnormal rates would mean the shutting down of the 
businesses. The ability system would change this, as relief in 
rates would automatically accrue with any decrease in profits. 
The general policy of assessing on rents is iniquitous, and this is 
intensified when, in the course of competing for trade, the difference 
in rates between the localities causes an appreciable difference in 
price. Eates must not restrict industry. 

The unequal distribution of rates between land, houses, and 
personalty is an aspect of our present assessment basis which is 
deserving of careful thought. In society when land was the only 
source of wealth, the land and its houses would constitute the real 
property and almost the only property ; there would be little or no 
personal property as understood by us now. Only with the growth 
of civilisation would personal property exist to any extent and be 
of consequence to a nation when considering the raising of sums 
for national and local government. In the ensuing chapter the 
effect of the omission to directly rate personal property will be 
reviewed, as also the question of rating of land; both come within 
the scope of reform. The two are momentous. A return compiled 
in the year 1891 dealing with the then recent decline of land's 
contribution towards local expenditure revealed the following 
figures : — 

England and Wales. — Bates borne by 



Year. 



Land. 



Houses, &c. 



Remarks. 



1868. 
1891. 



5,500,000 
4,260,000 



11,000,000 
23,500,000 



And since the later year the 
Agricultural Rates Act has 
further relieved the laud. 



In the year 1801 the inhabited houses numbered 1,575,000, and in 
1901, 6,261,000; while during the century the acreage of land in 
cultivation actually declined. Taking the annual ratable value of 
the several properties we see the changing of the incidence from 
the early days of the century to the present time. 



325 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



England and Wales. — Eatable Value of Property. 





Year 1817. 


Year 1868. 


Year 1903. 


Land 


Per cent. 

69 

28 

3 


Per cent. 
33 
47 
20 


Per cent. 
*11 

I 89 


Houses 


Others — Railways .... 



* Subject to further reduction by the Rates Act of 1896. 

It is difficult to say exactly what proportions of our local 
expenditure emanate from the indirect rating of personalty. 
Comparing 1875 with 1901 the municipalities derived moneys 
from four sources — 



England and Wales^ — Receipts from 



Year. 


Public Rates. ^^^f^ 


Loans. 


Revenues from 
Undertakings, 


1875 

1902 


£ 
19,200,000 
46,400,000 


£ 

1,700,000 

12,500,000 


£ 
11,900,000 
84,400,000 


£ 

9,900,000 

28,200,000 



The exact boundaries of personalty — that is, its distinction from 
realty — we shall discuss, and can then decide what contribution 
comes from personalty towards local expenditure. The rates 
levied now are entirely drawn from realty; the loans cannot be 
considered a contribution, as they are temporary and require 
repayment. The revenues paid the municipal authorities (above, 
column 4) are derived from gas undertakings, tramways, &c., in 
exchange for services rendered. Hence the contribution of 
personalty must be confined within the figures of the second 
column— the £1,700,000 and the £12,500,000, made up by 
allocations from the 

£ 

Beer and Spirit Duties 1,184,000 

Excise Licences 3,555,000 

Share of Estate Duty 2,227,000 

Further Share of Estate Duty for Relief of 

Agricultural Rates 1,328,000 

Education Grants 4,006,000 

Sundry „ 200,000 



£12,500,000 



326 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



III.— FUTUEE. 

Adam Smith enunciated a principle for taxation which in these 
days is a maxim for municipal levies. He stated that taxation 
should involve the "least sacrifice," meaning a contribution in 
relation to ability. Although more or less applied now in many 
countries, yet in ours, admitting the departure in 1840 from such 
a sound tenet, innate conservative apathy delays a great and 
inevasible reform. Mr. (now Lord) Goschen made searching 
inquiries into our rating system thirty years since, and concluded 
that the general result of the burdens 

IN EVERY COUNTRY WAS MUCH THE SAME 

upon real property. But since then prosperity has increased 
beyond the dreams of the financiers of those days; customs have 
changed, and, granting that the distinguished statesman just named 
may have interpreted the incidence rightly between personalty 
and realty in several countries, yet the crucial point to us, 
whether our municipal levies were, and are, in proportion to the 
ability of the ratepayers, has required a definite pronouncement. 
Controversialists assert that this is immaterial, because, ability 
being composed of personalty and realty, the former in practice 
pays the imperial burdens and the latter the local expenditure; so 
that there is some attempt at equality of incidence between the two 
divisions of wealth, the inference being that personalty necessarily 
implies the rich people. But, unfortunately for this statement, 
most of the imperial revenue is subscribed by the working classes, 
who also pay the major part of the municipal rates which are 
entirely upon realty. We are not, therefore, in a position to say 
that imperial taxes adjust any inequality arising from municipal 
rates, although this might be made so by the abolition of the 
enormous indirect taxes levied from Westminster. As a matter of 
contention the incidence of imperial taxes is as inequitable as the 
municipal levies, and a reform could be considered to alter both to 
a proper basis of ability. The allocation of Government funds 
towards municipal expenditure arises under' several heads. These 
are known as the local taxation licences and duties, and also the 
share of the estate duties, the educational grant, and several 
sundry allotments. To England and Wales the total contribution 
amounted to £12,500,000; to Scotland, £2,100,000; and to Ireland, 
£1,400,000 for the year 1902. The estate duties which were 
handed over to the municipalities happened to come entirely 
from personalty, and as the other allocations may be attributed 
generally from the same property we can say that all round the 
£16,000,000 afore-mentioned were derived from that one source. 



327 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

What proportion the rich and the poor subscribed it would be 
difficult to state precisely, although obviously the estate duties 
were all from the well-to-do, and in a general way it is admitted 
that most of the imperial taxation falls upon the poor. The estate 
duties formed one-third of the contribution to local expenditure, 
leaving the other heads twice that amount. In the United 
Kingdom in 1902 the rates raised were £54,000,000, which 
is realty's subscription, and the £16,000,000 above mentioned 
constihites the contribution from personalty — a supplement to 
rates. Some criticisms could be made of the present division 
of the imperial revenues between national and municipal 
expenditure — logically much more should be paid over to the 
latter. However, remarks on this may be lefb because of a 
greater reform which will be proposed in this paper. Before 
proceeding to that it is necessary to give a passing thought to 
two items of local expenditure which certainly should be imperial 
burdens, representing a cost to the ratepayers of £30,000,000 per 
annum. The two are the poor relief and education. There can be 
little question in these days that the creation of poor people is not 
a local disease; the root is buried in the foundation of our social 
system, involving national problems and responsibilities. Indeed, 
it is very doubtful whether any great reform can be made whilst 
each municipality has its own cluster of poor, managed by 
cast-iron laws. Fruitful efforts at poor law reform can only 
emanate from a united and national work, humanely and drastically 
administered. That the other — education — is a national charge, 
that the training of the generations of a nation is a serious 
responsibility for any country, requiring one system with co- 
ordination, centralisation, and effectiveness, appeals to all. The 
daily evidence of the superiority of Continental educational 
methods, which threatens to sap the eminence of our country 
in the struggle for efficiency and existence, is too near home for 
us to eventually deny. Probably of the two named the poor law 
system will be the first to go; maybe the work for a few years 
will be controlled from the large boroughs and county councils. 
Education, owing to the recent alterations, will be doubtless 
retained under the prevailing system for the present, but we must 
hope that this will not remain so for very long. Both must be 
managed nationally, that supreme effective efforts from one source 
can be successful. Expenditure which is incurred for the good of 
the nation should be the subject of imperial expense. 

Eealty is computed to equal at capital value only two-fifths of 
the nation's wealth, and yet is made to bear the entire incidence 
of municipal rates. That the other three-fifths of wealth — 
personalty — should be exempt, although representing, it is said, 



328 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

about £9,000,000,000, suggests an anomoly in our system which is 
perpetuated and intensified by the accelerating prosperity of the 
country. Our system is 

A PENALTY UPON MARRIED MEN, 

a restraint upon marriage, a fine upon the careful, and is unequal 
even between workman and workman. The following will illustrate 
the levy which is made in other countries upon personalty for 
municipal revenue : — 

The Assessing of Personalty in other Countries and Colonies 
for Munici'pal Expenditure. 

Scheme. 
France. — The Departments and Communes levy a centime tax 
(really an income tax), which is collected for them by the 
State. There are also the octroi duties, and (in the Communes) 
a personal tax on persons and personal property. Also a 
patente (licence duty) is put upon everyone carrying on a 
business, rated according to supposed wealth. 

Germany. — There is a local income tax on all persons whether 
resident or only owning property. In Prussia industrial 
concerns and professions are liable to a special rate. 

Holland. — Provincial taxation is raised by a personal tax, and 
consideration is given for expenditure. 

Belgium. — A personal tax is levied. 

Switzerland. — So much in the pound is added to the income tax 
for local requirements. 

Austria-Hungary. — Certain portions of the State income tax are 
given over to the local authorities, the local authorities levying 
a death duty for maintenance of hospitals, the poor, and 
education, assessable on ability. 

New Zealand. — The local expenditure is covered by licences and 
subsidies from the Consolidated Fund, except a small rate for 
the poor. 

United States. — The general rule is that all movable property, 
including stock in trade, is taxed to the owner. Corporations 
are assessed upon ability. 

Manitoba. — A provincial succession duty is leviable. 

New Brunswick. — Municipalities have powers to rate wages from 
labour at an equal rate with real and personal property. 

British Columbia. — Licences, succession, and death duties 
largely cover municipal expenditure. 



329 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 



Nova Scotia and Ontario. — Income in general is assessed for 
local taxation. 

Queensland. — Local expenditure is borne by licences, a vehicle 
tax, tolls, and dues for roads, bridges, and markets. 

Victoria. — Education, police, and lunatics are the State charge; 
the poor and hospitals are supported entirely by voluntary 
contributions. 

The foregoing conveys to us certain suggestions which enable a 
scheme of reform to be stated without the fear that inexperience 
and impracticability would be urged against the proposals. From 
the preceding pages we have judged the incidence of the rates upon 
a working man's income, and can rightly assert that the lesson of 
the physiocrats remains true in these days. Compared with the 
amazing prosperity of the capitalist class — who only number 
800,000, representing 4,000,000 of the 42,000,000 persons in the 
United Kingdom — the 

WORKING MAN HAS NO ABILITY TO PAY RATES. 

Even in his bettered condition he is poor measured by the wealth of 
the country. A change or reform is, therefore, to be sought which 
will throw the expenditure upon those who can pay. The change 
must also remedy the other anomolies cited in the course of this 
paper, placing the rating and financing of municipalities upon a 
sound structure. We must settle the incidence between the owner 
and occupier, adjusting the levy betwixt the various trades and 
several descriptions of property, and the new system must operate 
so that there is no fine upon industry or a bounty to the foreigner. 
The only reform at once possible and inclusive of the foregoing 
was suggested upon reading the methods in use in other countries. 
In the abstract a good theory for rating would be a levy from 
personalty and realty — that is, ability. Ability was the principle — 
in name, if not in practice — to the year 1840, and to revert to this 
now, levying upon every inhabitant, would 

CREATE A REVOLUTION IN MODERN GOVERNMENT 

requiring a long time to perfect, and we are also generally 
convinced that the working people have no ability from which to 
pay. True abihty is exclusive, then, to the capitalist section of the 
community, those who in toto are amassing wealth with each 
succeeding year. The estate duties give ample proof of this ; only 
last year over 2,000 estates paid duty on between £10,000 and 
£25,000 ; 1,266 paid upon from £25,000 to £100,000 ; 281 on £250,000 
to £1,000,000, and there were seven estates passing from millionaires. 
A solution seems possible by a reversal to the old system, but let 



330 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

the assessment be on those only who have the means, those who 
may be said to appear in the income tax assessments. In this way 
we have machinery ready at hand, copying the practice already at 
work upon the Continent, with the quahfication that we should raise 
all our public moneys from the rich alone. The income tax is the 
fairest of levies and is equitable, because a decline of trade or 
profits automatically causes a reduction in the amount to be paid 
back to the Exchequer. The position since 1840 has been that 
we have left free from rates • that large part of wealth which is 
yearly shown under the income tax returns. All our present-day 
municipal rates could be obtained from that source by the levy of a 

ONE-AND-NINEPENNY RATE, 

abolishing entirely the present rates everywhere in the kingdom. 
The Government could collect the municipal funds with the 
annual national income tax, and divide them between the several 
municipal authorities. Further than this, a subsequent reform 
might ensue by refusing to permit the local authorities to work 
upon borrowed money. All expenditure should come from rates, 
and capital outlays could be estimated in the annual amount 
which would be demanded from the Government. The sum of 
£40,000,000 is borrowed, yearly, and represents on the income 
tax only a 

SIXTEENPENNY RATE. 

The evolution would equal an increase of wages to the working 
people, and benefit those of the middle classes who pay but a small 
amount to income tax. The above-mentioned rates simplify the 
vexed problem of raising sufficient funds for adequate municipal 
industry, showing that our system has caused needless anxiety 
during the last sixty years. Referring again to the machinery at 
hand, we have ample local control. There exists a mighty army 
of councillors, and no urgency for a reformed administration, 
unless the local bodies are generally co-ordinated. These bodies 
would issue an annual precept upon the Government, and an 
efficient check against extravagance could emanate from two 
ways : (1) The Local Government Board should have power to 
inquire into and decide upon the necessity for a substantial 
increase of a local estimate over the previous year ; and (2) the 
right could exist with every income tax payer to object to an 
estimate put in by his local authority, calling into use the 
arbitration of the Government Department. Democratically, 
taxation and representation .must go together, so that only those 
who pay the municipal rates would be allowed a seat on the local 
councils. But every-day evidence does not carry this principle 



33J 



THE GROWTH AND INCIDENCE GF MUNICIPAL EXPENDITURE. 

into effect even at the present time; its literal application is 
unnecessary. The limits for municipal trading could be finally 
decided ere any change such as suggested, and the payment of 
all expenditure — whether general or capital — from rates would 
create for the municipalities an immense asset, doubtless bringing 
substantial relief in future years to the income tax payers. The 

EQUALISATION OF RATES WOULD BE IN PERFECTION, 

since the same fixed poundage upon income tax would operate 
everywhere, annulling the present inequalities between localities 
and between trades. Whether land or houses or personalty each 
paid its share would no longer enter the arena of question. Each 
disappears beside the reformed system, making levies according 
to abihty, involving the least sacrifice. Asked if the owner or 
occupier paid, we could say generally that 

THE INCIDENCE WOULD BE PUT BACK UPON THE OWNER. 

The more the progress of the country the more prosperous become 
the capitalist class, and the contribution from them to rates is but 
the payment of an interest upon wealth bestowed to their care by 
the community. The greater the "expenditure of the municipalities, 
the greater becomes the efficiency of local industry, and, therefore, 
of local progress, bringing a larger return to the rich among us. 
The direct assessing of houses and land would be abolished. 
Industrious and careful working men could improve their houses, 
elevating the surroundings for their families, without the fine of a 
heavier assessment. The 

PENALTY ON THOUGHT AND CAREFULNESS ' 

of the working people would be removed, and their well-to-do 
neighbours could no longer urge that rates were a hindrance to 
their industry. Each would develop his business regardless of 
rates, and pay for municipal activity only in proportion to the 
measure of profit returning, distinctly in ratio to ability. 

The diminishing incidence of rates upon land, which we have 
read, would be partly remedied by the system proposed, but we 
should also require to include within the scope of reform 

THE TAXATION OF LAND VALUES. 

This is a proposal which seeks to give the local authorities the 
right to rate the increased value of land which comes solely 
because of the industry, expenditure, and growth of communities. 
Several proposals have been made for disposing of the revenue 
which would be raised from this new source. One has been to use 



332 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

it for reducing the imperial taxes on necessaries of life ; another, 
to lessen the municipal rates. But we are inclined to think 
that the revenue which would be forthcoming could only rightly 
be apphed to the latter — the relief of local expenditure. The 
increment arises entirely because of local industry, and is, therefore, 
an asset against the expenditure which creates it, to be liquidated 
for communal purposes. On these grounds the proposal would be 
more accurately described as the rating of land values. Such a 
rate would be on the amount of increment in the value of land, 
not upon the land, so that in cases where land has not evidently 
increased in value by reason of any local expenditure there 
could exist no such rate ; the rate would probably vary, and 
in and around towns would obviously be proportionately heavy. 
Considerable difficulty might be experienced in fairly estimating 
the increment, but the proposers of the rate aver that we 
need only separate the value of buildings and improvements 
from the total selling value, leaving the value of the land itself. 
In every district some such present value must attach to all land 
apart altogether from the improvements made upon it, or of the 
buildings, &c. — if any. The rating, then, of land values simply 
means the ascertaining of this present value and of the starting 
value of the land, and placing a rate upon the difference, whether 
the land is used or not. Obviously in towns and urban districts 
this "site" or "land" value, which has wholly resulted to land 
from the expenditure of the people in general, must become a great 
consideration, and a rate would help to relieve a large part of the 
present municipal levies. Eeaders will see in this principle that 
we are nearly fringing on the 

SINGLE TAX OF HENRY GEORGE'S FAME. 

The land values advocates — for instance, in Glasgow — want a 
rate of two shillings in the pound, but if we can increase this 
poundage until we can derive a sum sufficient for all our public 
revenue (abolishing as a corollary all other rates and taxes) then 
we have the beginning and end of Henry George's scheme. Thus 
the single tax may be termed the greater application of the land 
values rating proposal. The supporters of the latter system urge 
that the present method of rating is a severe charge — indeed, a 
fine — upon production, enterprise, labour, and thrift ; an entirely 
needless harm when there exists such a magnificent and untapped 
source for public revenue. This is true, and also that in operation 
the system would prove a stimulus to industry and production, 
instead of a hindrance thereto as at present. A land value rate 
would bring much more land into use, since landlords would not 
be inclined to pay the heavy site rate, with practically no return 



333 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

from the land : hence would arise the building of more houses and 
the cheapening of land — because of the competition between 
landlords for buyers. Cheaper houses w^ould also be possible 
owing to the fall in the price of land ; indeed, a remedy seems to 
arise here for the present overcrowding. Agriculture would be 
relieved by the decrease of ordinary municipal rates. The House 
of Commons in last session committed themselves to a Bill for this 
purpose, so that we must unquestionably hear more of land values 
in the very near future. A number of reforms — some of which 
have just been mentioned here — are claimed for the scheme, and 
there is certainly every reason to give most earnest consideration 
to the proposal. Whether the landowner would always pay the 
site rate or shift it in time to the occupier is a moot question, but 
the successive industry of a district throwing more and more land 
under site rating would seem to prohibit any transference of this 
description. A remarkable instance is quoted for the dire need of 
land values rating. It is connected with the old City of Bradford, 
which contains 10,776 acres, some 4,500 not being built upon at 
present. These 4,500 acres are worth £3,821,000, but are rated 
only at £180,000. Obviously to rate this unoccupied land at even 
a building value would considerably reduce local levies, and would 
also undoubtedly cause the use at once of the property for building, 
in this way giving a further reduction in rates to the other houses 
in the town. To build on these 4,500 acres would create a large 
demand for labour, relieving the poor rates; and also, most 
probably, a general reduction of rents in Bradford. The taxation 
of land values was adopted in New Zealand in 1891, in New South 
Wales in 1896, in South Australia in 1884, and in Queensland in 
1890. The New Zealanders assert that the system solved their 
acute unemployed problem and stayed the flow of emigration from 
that colony. 

A RELIEF TO MUNICIPAL RATES IS EVIDENT 

under this method ; to what extent is uncertain, as we have no 
experience nor home statistics. A scheme of land values is 
possible concurrently with the ability proposals ; and, indeed, a 
necessary adjunct. The latter would not touch, for instance, the 
question of unoccupied land held for a large building price — the 
owner would merely pay the municipal rates upon his small 
receipts from the land. A site rate is, therefore, essential. It may 
be urged from the propositions in this paper that to site rate an 
owner on land in full use is to levy doubly on the same income, 
once by the income tax, and again by the site rate, thus unjustly 
pressing the landlord to the advantage of other income tax payers — 
say the manufacturers. But we must have in mind that the 



h 



334 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

landlord spends nothing — in site rating — towards the increment 
in value of his property. Others do that, and he alone reaps, 
which cannot be the case with the manufacturer, who must spend 
in order to reap. So that if both pay income tax for local purposes 
upon their income, and the landlord further pays a site rate in 
respect of the annual value which has accrued not through his 
outlay, such an arrangement would appear equitable. The 
municipality would collect this rate locally, reducing the amount 
of the general estimate of expenditure levied upon the income tax. 



Before dismissing the subject finally we must refer to a source 
of rating — often under discussion — which is known as 



BETTERMENT. 



This name is given to that principle in rating which demonstrates 
that a person who benefits directly or indirectly by municipal 
expenditure should contribute towards that outlay to the extent 
of the increased value to his property. In the early days of rating 
this principle was recognised, for we have read that in the twelfth 
century for piers, in the following century for sewers, and later 
for rivers, betterment rates were in force. Fifty years ago the 
Metropolitan Management Acts permitted this special rate over 
a portion of a district where public expenditure benefited the one 
portion ; and in the Housing Act of 1890 there is included a 
provision for a betterment rate upon the owners of adjacent 
buildings where additional value has arisen through the destruction 
of other obstructive buildings. In New York the principle was 
embodied in the provincial laws as far back as 1691. A betterment 
rate would be levied upon property owners as well as occupiers, 
and could only be applied unquestionably where the increased 
marketable value has accrued to the property through the 
expenditure of municipal funds; w^hether a community would 
be justified in rating for betterment caused by indirect private 
expenditure, e.g., to houses in a street where a tramway is laid 
down, is much debated. A clear and definite distinction between 
betterment and sites (land) values is not at first apparent. We 
have seen that the latter would be applied generally — in a more or 
less degree — upon most land, and the value which would be rated 
might arise either from municipal or from private expenditure. 
The rate would be upon the "site," which is the enhanced value. 
A betterment rate could not apply so generally; it must refer to 
particular streets, or ce"rtain houses, &c., and would not necessarily 
apply to land only; it could include the land and houses, they 
both might be "bettered" for market price. Paving is a distinct 
betterment ; the service is rendered solely to that particular 



335 



THE GKOWTH AND INCIDENCE OF MUNICIPAL EXPENDITUKE. 



hereditament, and is charged, therefore, entirely to the property 
which is benefited. A municipahty might cut a canal for transit 
conveniences of a town, and in such a case we should acquire a 
definite instance for betterment, as the business properties built 
immediately alongside the new canal would alone have a distinct 
advantage. All other people would be subject, for the use of the 
canal, to the privileged section of the community who luckily 
possessed lands or premises on the banks. The latter case is 
unfortunately hypothetical in this country, but in the abstract the 
principle of betterment is brought out, and we are not sufficiently 
enlightened on the working of betterment to quote much from 
actual experience. No doubt in the ordinary way it is difficult to 
fix "betterment" and to keep it clearly apart from any question 
of "site" values. The London County Council promoted a Bill in 
Parliament, prior to the Strand improvements, to authorise them 
placing a betterment rate upon the property in the immediate 
vicinity. All who are acquainted with London will admit the 
distinctive betterment which the widening has undoubtedly given 
the near property. Parliament admitted the principle and the 
equity of the rate in such an instance, but on details they could 
not agree with the London County Council. The latter were 
naturally obliged to state exactly where in their intentions the 
betterment would end, fixing — as we can quite understand — an 
arbitrary line. The owners of the property which was to be rated 
then submitted that there could exist no determinable improvement 
pn their property in comparison with other adjacent property which 
was not to be rated owing to the essential, but rough, dividing line 
already mentioned. In this historical case the difficulty of applying 
betterment arises. This principle requires much thought and 
discussion yet among the public men, and at present the application 
could only come where the betterment is beyond dispute upon 
distinctly specified properties. The trouble clearly arises now in 
determining where betterment ends, and unless that could be 
decided in each case no rate is possible, because it could not be 
applied equitably. 

We have endeavoured to trace the origin of most rates, and the 
causes which made the past and present heavy municipal 
expenditure. We have reviewed Dhe general position of the 
incidence between the people, and arrived at conclusions in respect 
to the oft-repeated accusation that posterity is being burdened 
with our debt, and that the trading undertakings are a determent 
to industry. The value of the expenditure to the community, the 
urgency and need for it, the anomolies of the present system 
which so unequalises the pressure between the several properties 



336 



THE GROWTH AND INCIDENCE OF MUNICIPAL EXPENDITURE. 

and the various trades, and the financial aspects, have been 
discussed. A remedy has been proposed which demands a 
contribution without undue sacrifice, practically a local income 
tax. Facts have been quoted — municipal and national — of 
expenditure, also of indebtedness, the relief from personalty, 
ratability and its shifting between the several properties, of the 
much contested trading schemes, and deductions made to illustrate 
the iniquity of the incidence of rates between rich and poor 
notwithstanding the amazing wealth of the capitalist and his 
accelerating fortune. The decadence of towns from external 
causes and further inventions, forcing a migration of people to 
other centres, would leave many of our present municipalities 
with unrealisable assets and debts which could never be liquidated. 
The process suggested herein for the future, abolishing the system 
of expenditure from loans, would operate so that debts never 
accrued, and eventualities as instanced in the foregoing would, 
therefore, have less disastrous consequences. The late Prince 
Consort said that the more the knowledge of social society was 
extended the more evident did it become that the interests of the 
sections of society were not antagonistic. The interests of all 
become the interests of each. Local enterprise must not, and 
cannot, be starved, since it fosters and creates our national 
prosperity. 




337 




338 




339 











THE LATE 

MR. R. H. TUTT. 

|~^EATH has levied a heavy toll upon the 
If Committee of the Wholesale Society during 
the past year, four members having passed 
away between February and October. 

Mr. Tutt, who died on February 26th, was born 
at Hastings in 1840. His parents shortly after- 
wards removed to Sheerness, and here he lived 
for about 45 years. In 1849 a store was formed 
in the town, his father being one of the first 
members, and in 1864 he entered the ranks of the 
Society himself. Four years later he was on the 
Committee, was then appointed Secretary, and 
finally, in 1870, President, an office he held for 
an aggregate period of nine years. He also held 
other positions in connection with the Co-operative 
movement, being Chairman of the Southern 
. Sectional Board of the Co-operative Union, and, 
later, was its Secretary for some three years. He 
was elected to the London Branch of the Whole- 
sale Board in 1897, and his services in that 
capacity were marked by zealous work in 
promoting the interests of the institution. 











340 











The Late Mr. Robert Irving. 



341 



THE LATE 

MR. ROBERT IRVING. 



ON Monday, August 22nd, Mr. Eobert Irving 
died in his sixty-sixth year. He was a 
well-known and respected citizen of 
Carlisle, commencing life as an assistant in a 
private school; he subsequently conducted a 
school of his own for many years. After his 
retirement from this sphere of work he continued 
to live in the city, and took a keen interest in 
municipal business. For many years he was an 
active member of the Carlisle School Board. 

Mr. Irving was always a staunch advocate of 
Co-operation, and as Member, Committee-man, 
and Chairman gave useful service to the Co- 
operative Society in the city. In 1892 he 
ol3tained a seat on the Newcastle Branch of the 
Wholesale Society, and in a quiet, unostentatious 
way discharged the responsible duties of his 
position. 



342 




343 



THE LATE 

MR. AMOS SCOTTON. 



FEW figures were more familiar to English 
Co-operators than that of Mr. Scotton, of 
Derby. His connection with the Co-opera- 
tive movement was long and intimate. Practically 
the whole of his life was spent at Derby. He 
joined the Society in 1858, and during his career 
rendered it much valuable service, as Committee- 
man, as joint compiler of the Society's 4iistory, 
and as Editor of the "Eecord." He was Secretary 
of the Midland Sectional Board from 1877 till 
1891, when he resigned the position on being 
elected to the Committee of the Wholesale 
Society. 

Mr. Scotton possessed considerable power as a 
public speaker, and doubtless those who have 
heard him will long remember his earnest and 
eloquent addresses. He also, in addition to his 
other work, wrote many leaflets advocating Co- 
operative faith and practice. 



344 




345 



THE LATE 

MR. G. SUTHERLAND. 



nE. SUTHEELAND was born in Manchester 
in 1825. He was in due tj.me apprenticed 
to the engineering, and eventually settled 
in London, having found employment in the Eoyal 
Arsenal in 1861. Here he became famous for his 
mechanical skill, and was selected to perfect the 
system of gun rifling which had then been intro- 
duced. He was among the earliest members of 
the Eoyal Arsenal Co-operative Society, served on 
the Committee for many years, and occupied the 
position of Chairman for ten years. 

He came upon the Wholesale Board in 1883, 
and had, therefore, spent twenty-one years in its 
service. By his death Co-operation has lost a 
worker who was constant in his efforts to realise 
in practice the benefits which the movement 
offered to his fellows. 



346 



LIST OF PUBLIC ACTS OF PAELIAMENT. 
4 EDWARD VII.— A.D. 1904. 



The figures before each Act denote the Chapter. 



1. Consolidated Fund (No. 1). 

2. Metropolitan Improvements (Funds). 

3. Telegraph (Money). 

4. Wild Birds Protection. 

5. Army (Annual). 

6. Hall-marking of Foreign Plate. 

7. Finance. 

8. Savings Banks. 

9. Eegistration of Clubs (Ireland). 

10. Wild Birds Protection (St. Kilda). 

11. University of Liverpool. 

12. Leeds University. 

13. London Electric Lighting Areas. 

14. Post Office. 

15. Prevention of Cruelty to Children. 

16. Public Health. 

17. Appropriation. 

18. Education (Local Authority Default). 

19. Eailways (Private Sidings). 

20. Poor Law Authorities (Transfer of Property). 

21. Capital Expenditure (Money). 

22. Cunard Agreement (Money). 

23. Licensing. 

24. Wireless Telegraphy. 

25. Isle of Man (Customs). 

26. Indian Councils. 

27. Secretary for Scotland. 

28. Weights and Measures. 

29. Expiring Laws Continuance. 

30. Bishoprics of Southwark and Birmingham. 

31. Shop Hours. 

32. Outdoor Belief (Friendly Societies). 

33. Anglo-French Convention. 

34. Irish Land. 

35. Prisons (Scotland). 

36. Public Works (Loans). 



347 



Co-operative Societies in the United Kingdom, 



STATISTICS SHOWING THE POSITION AND PKOGRESS OF THE 
CO-OPERATIVE MOVEMENT FROM 1862 TO 1902. 

TTHESE 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 betv^een the 
figures of 1902 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 1892 and 1902. 



1892. 

Societies (making returns) . .No. 1,791 

Members No. 1,284,843 

Capital (share and loan) £18,421,323 

Sales £51,060,854 

Profits £ 4,743,352 

Profits devoted to Education. .£ 82,753 



1902. 

2,466 

2,103,264 

41,097,545 

89,772,923 

9,123,976 

73,753 



Increase 

PER CENT. 

38 

64 
123 

76 

92 
125 



Co-operation in England and Wales during 1892 and 1902. 



1892. 

Societies (making returns) . .No. 1,404 

Members No. 1,073,739 

Capital (share and loan) £15,335,523 

Sales £40,827,931 

Profits £ 3,701,402 

Profits devoted to Education . . £ 29,105 



1902. 

1,824 

1,713,548 

32,588,515 

69,711,342 

6,877,301 

62,817 



Increase 

PER CENT. 
30 

60 
113 

70 

86 
116 



Co-operation in Scotland during 1892 and 1902. 



1892. 

Societies (making returns) . . No. 849 

Members No. 208,364 

Capital (share and loan) £ 3,058,784 

Sales £10,074,750 

Profits £ 1,038,369 

Profits devoted to Education . . £ 3,648 



1902. 

356 

345,112 

8,180,314 

18,709,093 

2,231,559 

10,896 



Increase 

PER CENT. 

2 

66 
167 

86 
115 
199 



Co-operation in Ireland during 1892 and 1902. 



Societies (making returns) No, 

Members No. 

Capital (share and loan) £ 

Sales £158,173 

Profits £ 3,581 

Profits devoted to Education £ 



1892. 

38 

2,740 

27,016 



1902. 

286 

44,604 

328,716 

1,352,488 

15,116 

40 



348 











CO-OPEEATIVE SOCIETIES, 










TABLE (1). — General Summary of 


Returns i 














(Compiled from Official 




No. 


3P Societies 




Capital 


AT End 




1 


Yeak. 








Number of 
Members. 


OF Year. 1 


Sales. 


Net 
Profit. 




••H CO 


bo CD 

•Sg 


Share. 


Loan. 












£ 


£ 


£ 


£ 


1862 


a454 


/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 


2,836,606 


224,460 


1865 


101 


182 


403 


6124,659 


819,367 


107,263 


3,373,847 


279,226 


1866 


163 


240 


441 


6144,072 


1,046,310 


118,023 


4,462,676 


372,307 


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 


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 


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 


23,248,314 


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 


55 


170 


1,291 


729,957 


7,921,356 


1,577,086 


1 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 


1 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 


1 37,793,903 


3,454,974 


1889 


93 


123 


1,621 


1,071,089 


11,687,912 


2,923,711 


1 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 


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 


719,137,077 


64,956,049 


6,535,861 


1898 


182 


227 


2,130 


1,703,098 


20,671,110 


7i9,914,226 


68,523,969 


6,939,276 


1899 


152 


298 


2,183 


1,787,576 


22,340,538 


7ill,025,341 


73,533,686 


7,529,477 


1900 


117 


356 


2,174 


1,886,252 


24,156,310 


7112,010,771 


: 81,020,428 


8,177,822 


1901 


153 


332 


2,239 


1,980,441 


25,697,099 


/il3,059,032 


85,872,706 


8.670,576 


1902 


253 


335 


2,466 


2,103,264 


27,063,405 


;tl4,034,140 
Totals . . 


89,772,923 


9,123,976 


1,339,391,737 


125,042,579 


aTl 


ae Total 


Numbei 


r Registe 


ired to the end of 1862. b E 


educed by 18,' 


278 for 1864, 23,92 


7 for 1865, and 


were ii 


icluded 1 


n the re 


turns fro 


m the Retail Societies, c E 


stimated on tl 


le basis of the re 


turns made to 


sum tc 


) be Inv 


estments 


> other t 


han in Trade. /Estimatec 


I. g Investme 


nts and other As 


>sets. h Loans 



349 



UNITED KINGDOM. 










for each 


Year, from 


1862 to 1902 inclusive. 








Sources, and Corrected.) 
















Capital Invested in 


Profit 


Amount 




Industrial 




Trade 
Expenses. 


Trade 
Stock. 


and Provident 

Societies, and 

other than 

Trade. 


Joint-stock 
Companies. 


Devoted 

to 

Education. 


of 

Reserve 

Fund. 


Yeak. 


£ 


£ 


£ 


& 


£ 


£ 




127,749 


.... 


.... 




.... 


.... 


1862 


167,620 


.... 






.... 






1863 


163,147 


.... 


.... 




.... 




. 


1864 


181,766 


.... 


.... 




.... 




. 


1865 


219,746 


.... 


.... 




.... 






1866 


255,923 


583,539 


ci494,429 




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 


346,415 


1,029,446 


145,004 


262,594 


6,097 


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 
3,053,333 


63,447,347 




13,910 
13,825 






1880 
1881 


1,690,107 


3,452,942 


e4,281,264 




14,778 






1882 


1,826,804 


3,709,555 


64,497,718 




16,788 


• . . 




1883 


1,936,485 


3,575,836 


64,550,890 




19,154 


. . . 




1884 


2,082,539 


3,729,492 


65,433,120 




20,712 


. . . 




1885 


1,800,347 


4,072,765 


63,858,940 




19,878 


. . . 




1886 


1,960,374 


4,360,836 


64,491,483 




21,380 


. . . 




1887 


2,045,391 


4,556,593 


65,233,859 




24,245 


. . . 




1888 


2,182,775 


4,795,132 


65,833,278 




25,455 






1889 


2,361,319 


5,141,750 


66,958,787 




27,587 


. . . 




1890 


2,621,091 


5,838,370 


66,394,867 




30,087 






1891 


2,902,994 


6,175,287 


66,952,906 




32,753 


. . . 




1892 


3,181,818 


6,314,715 


67,089,689 




32,677 






1893 


3,267,288 


5,905,442 


67,174,736 




36,553 


. . . 




1894 


3,478,036 


6,333,102 


67,880,602 




41,491 


. . . 




1895 


3,786,063 


6,844,018 


r/13,929,329 




46,895 


. . . 




1896 


^3,074,420 


7,602,211 


gl4,278,094 




50,302 


. . . 




1897 


^3,218,102 


7,506,686 : 


9^15,753,086 




52,129 






1898 


^'3,461,508 


8,400,099 , 


(717,203,236 




56,562 


.... 




1899 


^3,814,209 


9,284,663 


(718,788,895 




65,699 


.... 




1900 


j4,027,696 


9,606,317 


^20,466,113 




68,258 


.... 




1901 


i4,400,990 


10,155,918 

1 


^21,305,360 




73,753 


.... 


1902 


80,921 for 1866, 


being the numbe 


r of "Individually 


[embers " return 


ed by the Wholes 


ale Society, and 


which 


the Central Cc 


-operative Boarc 


I for 1881. d Inch 


ides Joint-stock 


Companies, e '\ 


Che return state 


s this 


and other Crec 


iitors. j Exclus 


ive of Share Inter 


est. 









350 









CO-OPERATIVE SOCIETIES, 








TABLE (2). — General Summary o 


f Returns 












(Compiled 


from Official 




No. OF Societies 




Capitai. 


AT End 






Ybab. 


is 

11 


bO 




Number of 
Members. 


OF X atJi. 


Sales. 


Net 
Profit. 


Share. 


Loan. 












£ 


£ 


£ 


£ 


1862 


a454 


/68 


332 


90,341 


428,376 


54,499 


2,333,52 


3 165,562 


1863 


51 


73 


381 


111,163 


579,902 


76,738 


2,673,77 


B 216,005 


1864 


146 


110 


394 


6129,429 


684,182 


89,122 


2,836,60 


6 224,460 


1865 


101 


182 


403 


6124,659 


819,367 


107,263 


3,373,84 


7 279,226 


1866 


163 


240 


441 


6144,072 


1,046,310 


118,023 


4,462,67 


6 372,307 


1867 


137 


192 


577 


171,897 


1,475,199 


136,734 


6,001,15 


3 398,578 


1868 


190 


93 


673 


211,781 


1,711,643 


177,706 


7,122,36* 


424,420 


1869 


65 


133 


754 


229,861 


1,816,672 


179,054 


7,353,86 


3 438,101 


1870 


67 


153 


748 


248,108 


2,035,626 


197,029 


8,201,68 


5 553,435 


1871 


56 


235 


746 


262,188 


2,305,951 


215,453 


9,463,77 


L 666,399 


1872 


138 


104 


927 


339,986 


2,968,758 


371,531 


12,992,34 


5 935,551 


1873 


225 


135 


978 


387,301 


3,579,962 


496,740 


15,623,55 


J 1,109,795 


1874 


128 


227 


1,026 


412,252 


3,903,608 


586,972 


16,358,27 


8 1,227,226 


1875 


116 


283 


1,163 


479,284 


4,793,909 


844,620 


18,484,38 


2 1,427,365 


1876 


82 


170 


1,165 


507,857 


5,140,219 


919,762 


19,909,69 


9 1,742,501 


1877 


66 


240 


1,144 


528,576 


5,437,959 


1,073,265 


21,374,01 


3 1,922,361 


1878 


52 


119 


1,181 


560,703 


5,645,883 


1,145,707 


21,385,64 


6 1,836,371 


1879 


51 


146 


1,145 


573,084 


5,747,907 


1,496,143 


20,365,60 


2 1,856,308 


1880 


67 


100 


1,177 


603,541 


6,224,271 


1,341,190 


23,231,67 


7 cl,866,839 


1881 


62 




1,230 


642,783 


6,937,284 


1,483,583 


24,926,00 


5 1,979,576 


1882 


66 


113 


1,276 


685,981 


7,581,739 


1,622,253 


27,509,05 


5 2,153,699 


1883 


55 


165 


1,282 


728,905 


7,912,216 


1,576,845 


29,303,44 


1 2,432,621 


1884 


76 


57 


1,391 


896,845 


8,636,960 


1,830,624 


30,392,11 


2 2,722,103 


1885 


84 


47 


1,431 


849,616 


9,202,138 


1,945,508 


31,273,15 


6 2,986,155 


1886 


82 


62 


1,474 


893,153 


9,738,278 


2,159,746 


32,684,24 


4 3,067,436 


1887 


84 


140 


1,504 


966,403 


10,333,069 


2,252,672 


34,437,87 


9 3,187,902 


1888 


100 


130 


1,579 


1,009,773 


10,935,031 


2,452,158 


37,742,42 


9 3,451,577 


1889 


89 


118 


1,608 


1,069,396 


11,677,286 


2,923,506 


40,618,06 


3,731,966 


1890 


110 


151 


1,631 


1,138,780 


12,776,733 


3,168,788 


43,667,36 


3 4,273,010 


1891 


95 


108 


1,656 


1,205,244 


13,832,158 


3,390,076 


48,921,69 


7 4,714,298 


1892 


118 


14 


1,753 


1,282,103 


14,627,570 


3,766,737 


50,902,68 


1 4,739,771 


1893 


98 


42 


1,784 


1,336,731 


15,297,470 


3,867,305 


51,577,72 


7 4,606,811 


1894 


101 


43 


1,880 


1,368,944 


15,732,061 


4,054,172 


51,846,34 


9 4,923,027 


1895 


78 


70 


1,895 


1,423,632 


16,726,623 


4,570,116 


54,758.40 


5,382,862 


1896 


92 


87 


1,908 


1,525,283 


18,197,828 


4,766,244 


59,461,85 


2 5,983,655 


1897 


73 


99 


1,930 


1,613,038 


19,466,155 


;i9,081,368 


64,362,94 


3 6,529,136 


1898 


73 


98 


1,955 


1,682,286 


20,618,822 


;i9,837,108 


67,869,09 


4 6,931,704 


1899 


84 


116 


1,994 


1,763,430 


22,276,641 


/ilO,928,770 


72,743,70 


8 7,516,114 


1900 


63 


98 


2,006 


1,861,458 


24,088,713 


/ill.905'132 


80,124,31 


9 8,163,390 


1901 


107 


30 


2,073 


1,956,469 


25,620,298 


;il2,947,182 


84,941,76 


4 8,653,300 


1902 


143 


32 


2,180 


2,058,660 


26,937,475 


;tl3,831,354 
Totals . . 


88,420,43 


5 9,108,860 


1,332,032,6' 


10 124,901,783 


aTl 


ie Total 


Number Regist< 


jred to the end of 1862. b R 


educed by 18, 


278 for 1864, 2J 


1,927 for 1865, and 


were i 


deluded 


in the returns fr 


om the Retail Societies, c ] 


Estimated on 1 


the basis of th 


3 returns made to 


sum to 


be Inve 


stments other th 


an in Trade. /Estimated. 


g Investmei 


its and other 


Assets, h Loans 



351 



GREAT 


BRITAIN. 










jor each 


Year, from 


1862 to 1902 inclusive. 








Sources, and Corrected.) 














Capitai. Inyestbd in 


Profit An 


lount 




Industrial 




Trade 


Trade 


and Provident 
Societies, and 


Joint-stock 


Devoted 


of 


Year. 


Expenses. 


Stock. 


other than 
Trade. 


Companies. 


to Re 
Education. F 


serve 
und. 




£ 


& 


£ 


& 


£ 


£ 




127,749 


.... 


.... 




.... . 




1862 


167,620 


.... 


.... 




.... 




1863 


163,147 


.... 


.... 




.... 




1864 


181,766 


.... 


.... 




.... 




1865 


219,746 


.... 


.... 




.... 




1866 


255,923 


583,539 


^494,429 




3,203 { 


}2,629 


1867 


294,451 


671,165 


137,397 


166,398 


3,636 { 


}3,109 


1868 


280,116 


784,847 


117,586 


178,367 


3,814 { 


38,630 


1869 


311,910 


912,102 


126,736 i 204,876 


4,275 / 


52,990 


1870 


346,415 


1,029,446 


145,004 1 262,594 


5,097 ( 


36,631 


1871 


477,846 


1,383,063 


318,477 I 382,846 


6,696 < 


)3,601 


1872 


555,766 


1,627,402 


370,402 


449,039 


7,107 1( 


)2,722 


1873 


593,548 


1,781,053 


418,301 


522,081 


7,949 i: 


L6,829 


1874 


685,118 


2,094,325 


667,825 


553,454 


10,879 2^ 


11,930 


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 
3,051,665 


63,429,935 


17,407 


13,910 
i 13,822 




1880 
1881 


1,689,823 


3,450,481 


64,281,243 




i 14,778 




1882 


1,818,880 


3,706,978 


64,490,477 


.... 


16,788 




1883 


1,933,297 


3,572,226 


64,543,388 


. .'. . 


19,154 




1884 


2,080,427 


3,726,756 


65,425,319 


.... 


20,712 




1885 


1,797,696 


4,068,831 


63,858,451 


.... 


19,878 




1886 


1,957,873 


4,354,857 


64,490,674 


.... 


21,380 




1887 


2,041,566 


4,550,743 


65,233,349 


.... 


24,238 




1888 


2,178,961 


4,789,170 


65,832,435 


.... 


25,455 




1889 


2,357,647 


5,136,580 


66,958,131 


.... 


27,587 




1890 


2,617,200 


5,832,573 


66,390,827 


.... 


30,087 




1891 


2,897,117 


6,168,947 


66,946,321 


— '"..i:.'. ' " - 


32,753 


. *.- ----nr 


H.B92- 


3,174,460 


6,309,624 


67,076,071 


.... 


32,677 




1893 


3,256,156 


5,898,804 


67,169,710 


.... 


36,553 




1894 


3,465,905 


6,323.781 


67,876,837 


.... 


41,491 




1895 


3,T67,651 


6,828,943 | 


^13,895,043 


.... 


46,895 




1896 


73,061,934 


7,582,623 i 


Srl4,246,571 


.... 


50,299 




1897 


i3,201,894 


7,490,945 


^15,699,161 


.... 


52,118 




1898 


i3,443,627 


8,380,722 


9^17,136,035 


.... 


56,528 




1899 


i3,791,397 


9,264,705 


grl8,714,549 


.... 


65,668 




1900 


^4,002,960 


9,577,474 


gf20,383,660 


.... 


68,211 




1901 


^4,358,590 


10,110,723 


gf21,183,650 


. . • • 


73,713 




1902 


30,921 for 1866, 


being the numbt 


sr of " Individual Members " return 


ed by the Wholesale So< 


siety, and 


which 


the Central C 


o-operative Boar 


d for 1881. d Includes Joint-stock 


Companies. «The re 


burn state 


,s this 


and other Cre 


ditors. j ExcluE 


ive of Share Interest. 









352 











CO-OPEKATIVE SOCIETIES, 










TABLE C5;.— General Summary of 


Eeturns 














(Compiled from Official 




No. 


OF Societies 




Capital 


AT End 






Ykas. 




h 

an 


II 


60 CO 


Number of 
Members. 


OF a mjLtt, 


Sales. 


Net 
Profit. 


Share, 


Loan. 












£ 


£ 


£ 


£ 


1862 


454 


68 


332 


90,341 


428,376 


54,499 


2,833,523 


165,562 


1863 


51 


73 


381 


111,163 


579,902 


76,738 


2,678,778 


216,005 


1864 


146 


110 


394 


129,429 


684,182 


89,122 


2,886,606 


224,460 


1865 


101 


182 


403 


124,659 


819,367 


107,268 


8,373,847 


279,226 


1866 


163 


240 


441 


144,072 


1,046,310 


118,028 


4,462,676 


872,807 


1867 


137 


192 


577 


171,897 


1,475,199 


136,734 


6,001,163 


898,578 


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 


7,358,363 


438,101 


1870 


67 


153 


748 


248,108 


2,035,626 


197,029 


8,201,685 


553,485 


1871 


56 


235 


746 


262,188 


2,305,951 


215,453 


9,463,771 


666,399 


1872 


113 


66 


749 


301,157 


2,786,965 


344,509 


11,397,225 


809,237 


1873 


186 


69 


790 


340,930 


3,344,104 


431,808 


13,651,127 


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 


5,092,958 


916,955 


18,697,788 


1,680,370 


1878 


48 


65 


963 


490,584 


5,264,855 


965,499 


18,719,081 


1,583,925 


1879 


40 


106 


937 


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 


61 


82 


1,012 


593,262 


7,058,025 


1,293,595 


28,607,809 


1,814,875 


1883 


42 


158 


990 


622,871 


7,281,448 


1,203,764 


24,776,980 


2,086,826 


1884 


64 


48 


1,079 


672,780 


7,879,686 


1,359,007 


25,600,250 


2,237,210 


1885 


73 


47 


1,114 


717,019 


8,364,867 


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 


88,016,341 


2,981,548 


1890 


103 


149 


1,290 


955,393 


11,880,210 


2,196,364 


85,367,102 


3,398,991 


lS91r 


^^ 


108 


1,313 


1,008,448 


12,258,427 


2,260,686 


89,617,876 


8,781,254 


1892- 


12 


1,404 


1,073,739 


12,848,024 


2,487,499 


40,827,931 


8,701,402 


1893 


92 


40 


1,432 


1,119,210 


13,400,887 


2,453,723 


41,488,346 


3,592,856 


1894 


96 


41 


1,525 


1,139,535 


13,668,938 


2,520,779 


41,731,228 


3,841,728 


1895 


68 


69 


1.530 


1.191.766 


14.511,314 


2,803,917 


44,008,888 


4,194,876 


1896 


88 


84 


1,554 


1,264,763 


15,620,803 


2,952,740 


47,881,884 


4,569,782 


1897 


68 


98 


1,573 


1,336,985 


16,654,107 


a6,569,493 


50,693,526 


4,989,589 


1898 


71 


96 


1,606 


1,399,819 


17,659,826 


a6,990,007 


; 58,256,725 


5,333,221 


■ 1899 


75 


108 


1,645 


1,467,158 


18,999,477 


a7,860,518 


: 57,184,086 


5,742,528 


1900 


54 


91 


1,656 


1,547,772 


20,514,800 


a8,504,885 


62,928,437 


6,208,116 


1901 


99 


23 


1,719 


1,629,319 


21,858,778 


a9,114,772 


66,857,091 


6,588,543 


1902 


134 


28 


1,824 


1,713,548 


22,981,436 


a9,607,079 
Totals.. £ 


69,711,842 


6,877,301 


1,092,748,778 


£99,526,743 


a Loans and other Creditors. 



353 



ENGLAND AND WALES. 

for each Year, from 1862 to 1902 inclusive. 
Sources, and Corrected.) 



Trade 


Trade 


Capital Invested in 


Profit 
Devoted 


Amount 
of 


Yeab. 


Industrial 
and Provident 
Societies, and 


Joint-stock 


Expenses. 


Stock. 


other than 
Trade. 


Companies. 


to 
Education. 


Reserve 
Fund. 




£ 


£ 


£ 


& 


& 


& 




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 


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 


2,310,041 


.... 






.... 


.... 


1877 


1,315,364 


2,286,795 


.... 






.... 


.... 


1878 


1,353,832 


2,486,704 


.... 






.... 


.... 


1879 


1,285,875 


2,512,039 


13,226,370 






13,262 


.... 


1880 


.... 


2,585,443 


.... 






13,314 


.... 


1881 


1,499,633 


2,969,957 


t3,919,455 






14,070 


.... 


1882 


1,606,424 


3,160,569 


t4,113,995 






15,903 


.... 


1883 


1,684,070 


2,932,817 


t4,118,751 






18,062 


.... 


1884 


1,825,717 


3,044,534 


t4,811,819 






19,374 


.... 


1885 


1,525,194 


3,323,450 


t3,475,319 






18,440 


.... 


1886 


1,670,290 


3,512,626 


t4,112,807 






19,707 




1887 


1,743,838 


3,687,394 


t4,868,141 






22,391 




1888 


1,849,811 


3,856,498 


t5,386,444 






23,388 


.... 


1889 


1,996,438 


4,121,400 


t6,407,701 






24,919 


.... 


1890 


2,207,143 


4,691,801 


t5,749,811 






27,196 


.... 


1891 


2,420,270 


4,947,231 


t6,154,426 






29,105 


.... 


1892 


2,645,989 


5,032,623 


t6,234,093 






29,151 


.... 


1893 


2,687,388 


4,763,953 


t6,0.54,847 






32,503 


.... 


1894 


2,881,742 


5,108,794 


16.625,724 






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 


+ 12,816,168 






44,495 


.... 


1898 


62,733,022 


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 


+ 16,217,514 






57,908 


.... 


1901 


63,464,182 


8,031,117 


+ 16,688,477 






62,817 


.... 


1902 


6 Exclusive of 


Share Interest. 


+ Investments o 


ther than in Tr 


ade. t Investn 


lents and other i 


Vssets. 



24 



354 



CO-OPEEATIVE 
TABLE (4). — General Summary of Eeturns 

(Compiled from Ofi&cial 



Yeab. 



1872 

1873 

1874 

1875 

1876 

1877 

1878 

1879 

1880 

1881 

1882 

1883 

1884 

1885 

1886 

1887 

1888 

1889 
1890 
1891 
1892 
1893 
1894 
1895 
1896 
1897 
1898 
1899 
1900 
1901 
1902 



NuMBEB OF Societies 


•S 






1l 

00 gj 

r 


tew 

-.3 6 


bOCD 


25 


38 


178 


39 


66 . 


188 


15 


50 


216 


18 


46 


237 


10 


57 


228 


8 


54 


248 


4 


54 


218 


11 


•40 


208 


14 


38 


224 


12 


9 


259 


15 


31 


264 


13 


7 


292 


12 


9 


312 


11 




317 


15 


1 


333 


11 


1 


334 


5 


5 


335 


8 


6 


340 


7 


2 


341 


7 


, , 


343 


12 


2 


349 


6 


2 


352 


5 


2 


355 


10 


1 


365 


4 


3 


354 


5 


1 


357 


2 


2 


349 


9 


8 . 


349 


9 


7 


350 


8 


7 


354 


9 


4 


356 



Number 

of 
Members. 



38,829 

46,371 

54,431 

59,260 

63,310 

66,910 

70,119 

68,967 

76,855 

90,430 

92,719 

106,034 

124,065 

132,597 

142,036 

152,866 

159,753 

171,555 
183,387 
196,796 
208,864 
217,521 
229,409 
231,866 
260,520 
276,058 
282,467 
296,272 
313,686 
827,150 
845,112 



Capital at End of Year. 



Share. 



181,793 

235,858 

250,026 

323,052 

314,577 

345,001 

381,028 

373,728 

417,726 

505,731 

523,714 

630,768 

757,274 

837,771 

945,210 

1,063,647 

1,141,179 

1,253,117 
1,896,523 
1,578,781 
1,779,546 
1,896,688 
2,068,128 
2,215,809 
2,577,025 
2,812,048 
2,958,996 
3,277,164 
8,574,418 
3,761,520 
3,956,039 



Loan. 



£ 
27,022 

64,932 

88,920 

102,547 

144,953 

156,310 

180,208 

171,173 

216,395 

278,438 

328,658 

378,081 

471,617 

536,567 

607,757 

654,252 

708,268 

825,406 

972,424 

1,129,390 

1,279,288 

1,413,582 

1,588,398 

1,766,199 

1,813,504 

a2,511,875 

a2,847,096 

a3,068,252 

a3,400,747 

«8,832,410 

a4,224,275 

Totals.. £ 



'■ Not stated, but estimated at about 40. a Loans and other Creditors. 



355 



SOCIETIES, SCOTLAND. 










for each 


Year, from 1872 to 1902 inclusive. 






Sources, and Corrected.) 


















Capital Invested in 


o 

II 

> ■*^ 


fd 




Industrial 




Sales. 


Net 
Profit. 


Trade 
Expenses. 


Trade 
Stock. 

I 
1 


and 

Provident 

Societies, 

and other 

than Trade. 


Joint- 
stock 
Com- 
panies. 




O > 

a ^ 
<! 0) 


Yeae. 


£ 


£ 


£ 


£ 


£ 


£ 


£ 


£ 




1,595,120 


126,314 


58,279 


163,971 


17,765 


2,803 


235 


14,309 


1872 


1,972,426 


150,302 


67,302 


188,265 


32,591 


5,315 


243 


19,573 


1878 


2,062,516 


155,087 


76,103 


208,789 


31,661 


12,024 


463 


18,097 


1874 


2,277,812 


176,795 


87,038 


241,888 


31,425 


15,314 


. 425 


21,919 


1875 


2,290,452 


201,117 


142,339 


286,662 




.. 


• • 




1876 


2,676,225 


241,991 


158,621 


337,268 






• • 




1877 


2,666,565 


252,446 


178,478 


322,934 


.. 




• • 




1878 


2,549,565 


258,152 


182,450 


370,510 










1879 


3,102,460 


266,839 


142,428 


366,793 


203,565 


17,407 


648 




1880 


3,649,155 


322,012 


* * 


466,222 






508 




1881 


3,901,246 


339,324 


190,190 


480,524 


t361,788 




708 




1882 


4,526,461 


395,795 


212,456 


546,409 


1376,482 




885 




1883 


4,791,862 


484,893 


249,227 


639,409 


t424,637 




1,092 




1884 


5,415,091 


566,540 


254,710 


682,222 


t613,500 




1,338 




1885 


5,937,070 


590,785 


272,502 


745,381 


t383,132 




1,438 




1886 


6,215,891 


645,018 


287,583 


842,231 


t377,867 




1,673 




1887 


7,392,381 


685,446 


297,728 


863,349 


t365,208 




1,847 




1888 


7,601,719 


750,423 


329,150 


932,672 


t445,991 




2,067 




1889 


8,300,261 


879,019 


361,209 


1,015,180 


t550,430 




2,668 




1890 


9,304,321 


933,044 


410,057 


1,140,772 


: t641,016 




2,891 




1891 


10,074,750 


1,038,369 


476,847 


1,221,716 


t791,895 




3,648 




1892 


10,094,381 


1,013,955 


528,471 


1,277,001 


t841,978 




3,526 




1893 


10,115,126 


1,081,304 


568,768 


1,134,851 


11,114,863 




4,050 




1894 


10,754,512 


1,187,986 


584,163 


1,214,987 


tl,251,063 




5,058 




1895 


12,130,468 


1,413,873 


670,135 


1,293,716 


+ 2,591,119 




6,626 




1896 


13,669,417 


1,539,547 


6591,981 


1,513,820 


+2,576,514 




7,508 




1897 


14,612,369 


1,598,483 


6652,141 


1,473,740 


+2,882,993 




7,623 




1898 


15,609,622 


1,773,591 


6710,605 


1,666,111 


^3,137,757 




8,314 




1899 


17,200,882 


1,955,274 


6798,402 


1,871,327 


+3,562,975 




11,984 




1900 


17,984,673 


2,119,757 


6828,164 


1,916,773 


i +4,166,146 




10,303 




1901 


18,709,093 


2,231,559 


6894,408 


2,079,606 


+4.495,173 




10,896 




1902 


239,183,892 


25,375,040 


6 Exclusive c 


>f Share Inter 


est. + Invest 


ments other t 


lan in Trade. 


X Investn 


lents and other Assets. 



356 













CO-OPEEATIVE SOCIETIES, 










TABLE (5). — GENERAii Summary of 


Eeturns 
















(Compiled from Official 




No. 


OF Societies 




Capital at End 
OP Year. 






fl 








Year. 


is 

.2 <o 

Sb.£3 


bo 

op5 
55 




Number of 
Members. 


Share. 


Loan. 


Sales. 


Net 
Profit. 


1874 


2 


5 


5 


481 


£ 
1,485 


£ 
370 


£ 
15,775 


£ 

812 


1875 


1 


2 


7 


792 


9,638 


5,370 


15,519 


1,725 


1876 




7 


2 


210 


1,171 


10 


11,355 


1,479 


1877 


1 


6 


4 


606 


7,490 


10 


16,434 


2,190 


1878 


.. 


2 


4 


290 


1,560 


10 


16,573 


1,289 


1879 


1 




6 


587 


7,616 


200 


17,170 


1,482 


1880 


2 


• • 


6 


522 


7,822 


100 


16,637 


1,760 


1881 


4 




10 


834 


2,889 


.. 


19,058 


1,588 


1882 


1 


2 


12 


1,177 


9,502 


178 


32,157 


1,699 


1883 




5 


9 


1,052 


9,140 


241 


32,587 


2,375 


1884 


2 


6 


9 


1,105 


9,228 


212 


31,9e 


J9 


1,691 


1885 


.. 


3 


10 


1,043 


9,121 


326 


32,7^ 


)4 


2,535 


1886 


1 


3 


12 


1,836 


9,174 


344 


46,5t 


)1 


2,675 


1887 


3 


5 


12 


1,426 


11,147 


904 


45,892 


2,407 


1888 


1 


10 


18 


1,486 


11,188 


729 


51,474 


3,397 


1889 


4 


5 


18 


1,698 


10,626 


206 


56,618 


2,580 


1890 


12 


8 


16 


1,798 


6,896 


367 


64,306 


2,607 


1891 


22 


14 


28 


2,267 


15,547 


3,318 


102,474 


4,234 


1892 


9 


10 


88 


2,740 


20,137 


6,879 


158,173 


3,581 


1893 


8 


17 


41 


8,587 


21,195 


7,649 


226,109 


3,846 


1894 


12 


18 


50 


4,060 


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 


38,212 


20,087 


489,783 


6,368 


1897 


53 


66 


185 


14,097 


43,852 


a55,709 


593,106 


6,725 


1898 
1899 
1900 
1901 
1902 


109 
68 
54 
46 

110 


129 

182 
258 
302 
303 


175 
189 
168 
166 
286 


20,812 
24,146 
24,794 
23,972 
44,604 


52,288 
63,892 
67,597 
76,801 
125,930 


a77,123 

a96,571 

al05,639 

alll,850 

a202,786 

Totals.. 


654,875 
789,978 
896,109 
930,942 
1,352,488 


7,572 
13,363 
14,432 
17,276 
15,116 


£7,323,131 


£138,769 










a Loans 


and other Cr 


editors. 







357 



lEELAND. 

for each Year, from 1874 to 1902 inclusive. 
Sources, and Corrected.) 







Trade 
Stock. 


Capital Invested in 


Profit 

Devoted 

to 

Education. 


Amount 

of 

Reserve 

Fund. 


Year. 


Trade 
Expenses. 


Industrial 

and Provident 

Societies. 


Joint-stock 
Companies. 


907 


£ 


£ 


£ 


£ 


£ 


1874 


1,060 


1,350 


.... 








.... 


67 


1875 


464 


.... 


.... 








.... 





1876 


676 


973 










.... 


.... 


1877 


765 


.... 


.... 








.... 


15 


1878 


856 


.... 


.... 








45 


71 


1879 


857 


1,244 


5 








.... 




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 













1865 


2,651 


3,934 


.... 








.... 




1886 


2,501 


5,979 


*809 








.... 




1887 


3,825 


5,850 


*510 








7 




1888 


3,814 


5,962 


*843 








• 




1889 




3,672 


6,170 


*656 













1890 




3,891 


5,797 


*4,040 








.... 




1891 




5,877 


6,340 


*6,585 








.... 




1892 




7,358 


5,091 


*13,618 












1893 


11,132 


6,638 


*5,026 








.... 




1894 


12,131 


9,321 


*3,765 













1895 


18,412 


15,075 


t34,286 













1896 


612,486 


19,588 


131,523 








3 




1897 




616,208 
617,881 
622,812 
624,736 
642,400 


15,741 
19,377 
19,958 
28,843 
45,195 


t53,925 
t67,201 
t74,346 
t82,453 
1 121,710 








11 
34 
31 
47 
40 




1898 
1899 
1900 
1901 
1902 


b Exclusive of Share Interest 


* Investments other than in Trade, t Investments and other i 


Lssets. 



358 



SALES OF CIVIL SEEVICE SUPPLY STOEES. 



1871 

1872 

1873 

1874 

1875 

1876 

1877 

1878 

1879 

1880 

1881 

1882 

1883 

1884 

1885 

1886 

1887 

1888 

1889 

1890 

1891 

1892 

1893 

1894 

1895 

1896 

1897 

].898, 

1899 

1900 
1901 
1902 
1903 



Civil Service 
Supply. 

£ 

625,305 

712,399 

819,428 

896,094 

925,332 

983,545 

946,780 

1,384,042 

1,474,923 

1^20,619 

1,488,507 

1,603,670 

1,682,655 

1,691,455 

1,758,648 

1,743,306 

1,732,483 

1,763,814 

1,775,500 

1,789,397 

1,817,779 

1,749,384 

1,675,848 

1,663,970 

1,670,849 

1,707,780 

1,694,710 

1,672,520 

1,741,769 

1,769,655 
1,756,199 
1,746,960 
1,723,267 



Civil Service 
(Haymarket). 



614,399 

520,155 

497,650 

829,805 

481,560 

468,992 

465,096 

469,456 

473,817 

481,120 

481,352 

475,066 

471,133 

448,171 

439,283 

442,942 

448,129 

437,638 

424,588 

420,471 

423,610 
414,146 
406,761 
393,950 



New 
Civil Service. 



139,367 

149,478 

148,975 

150,948 

150,383 

155,000 

158,028 

158,317 

164,160 

178,761 

168,582 

158,313 

154,541 

149,185 

143,289 

138,836 

127,392 

118,252 

109,297 
98,174 
91,052 
84,414 



Above we give the Sales of the Civil Service Supply Stores as distinct from the ordinary 
distributive societies appearing in the previous tables. 



359 



MEMOEANDA as to Acts of Paeliament restkaining 

EXPORTATION OF TOOLS &C. USED IN COTTON LiNEN WoOLLEN 

AND Silk Manufactures. 



BY Act of 14 Geo. III. c. 75 being ''An Act to prevent the 
Exportation to Foreign Parts of Utensils made use of in the 
Cotton Linen Woollen and Silk Manufactures of this Kingdom " 
persons were prohibited from exporting "Tools or Utensils" used 
in the Cotton Linen Woollen and Silk Manufactures of the 
Kingdom. : : . 

By Act of 21 Geo. III. c. 37 being an Act to explain and amend 
the last-mentioned Act it was enacted — 

That if at any time after the 24th day of June 1781 any person or persons 
in Great Britain or Ireland shall upon any pretence whatsoever load 
or put on board or pack or cause or procure to be loaden put on board 
or packed in order to be loaded or put on board of any ship or vessel 
which shall not be bound directly to some port or place in Great 
Britain or Ireland or shall lade or cause or procure to be laden on 
board any boat or other vessel or shall bring or cause to be brought to 
any quay wharf or other place in order to be so laden or put on board 
any such ship or vessel any machine engine tool press paper utensil or 
implement whatsoever which now is or at any time or times hereafter 
shall or may be used in or proper for the preparing working pressing 
finishing or completing of the Woollen Cotton Linen or Silk Manu- 
factures of this Kingdom or any or either of them or any other goods 
wherein Wool Cotton Linen or Silk or any or either of them are or is 
used or any part or parts of such machine engine tool press paper 
utensil or implement by what name or names soever the same shall 
be called or known ; or any rnodel or plan or models or plans of any 
, such machine engine tool press paper utensil ■ or implement or any 

part or parts thereof. 

Any Justice might grant a warrant to seize the machines &c. and 
on conviction the person offending should forfeit the machines &c. 
and a sum of £200 and be imprisoned for twelve months without 
bail and until the forfeiture should be paid. 

Penalties were also imposed on the Masters of Ships and 
Custom House Officers conniving at any offence and on persons 
making machines &c. 



360 



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361 



CUSTOMS TAEIFF OF THE UNITED KINGDOM. 



Aeticles subject to Import and Export Duties in the United 
Kingdom, together ivith the Eate of Duty levied upon each 
Article, distinguishing also the Duties levied as ordinary hnport 
Duties and those levied to countervail Excise and other Inland 
Bevenue Duties upon British Productions, according to the Tariff 
in operation on the 25th July, 1904. 



Articles. 



Bates 
of Duty. 



EXPORT DUTY. 
Coal 

ORDINARY IMPORT DUTIES. 
Cocoa : 

Raw 

Husks and Shells 

Cocoa or Chocolate, ground,' prepared, or in any way 
manufactured 

(For additional duty, if Spirit has been- used in the 
manufacture, see page 363.) 

Cocoa Butter 

Coffee : 

Raw 

Kiln-dried, roasted, or ground 

Chicory : 

Raw or kiln-dried 

Roasted or ground 

Chicory (or other vegetable substances) and Coffee 
roasted and ground, mixed 

Fruit — Dried : — 

Currants 

Figs, Fig Cake, Plums preserved. Prunes, and Raisins . . 

Molasses : 

Containing 70 per cent, or more of sweetening matter. . 
Containing less than 70 per cent., and more than 50 per 

cent, of sweetening matter 

Containing not more than 50 per cent, of sweetening 

matter ••••,• 

If to be used solely for the purpose of Food for Stock . . 

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 ex^ceeding 98°, but exceeding 76°, and 
special rates on Composite Sugar Articles. 

Tea 



per ton. 



per lb. 
per cwt. 

per lb. 



per cwt. 
per lb. 






14 





2 


per cwt. 
per lb. 






13 



3 

2 


>> 








2 


per cwt. 
>> 






2 

7 






>> 





2 


9 


>> 





2 





'> 





1 

Free. 


>> 
>> 






4 
2 


2 




per lb. 



£ s. d. 
10 



1 
2 

2 



1 



8 



362 



CUSTOMS TARIFF OF THE UNITED KINGDOM. 



Articles. 



Tobacco — Unmanufactured, Stemmed or Stripped : — 
Containing lOlbs. or more of moisture in every lOOlbs 

weight thereof 

Containing less than lOlbs. of moisture in every lOOlbs 

weight thereof 

Tobacco — Unmanufactured, Unstemmed : — 

Containing lOlbs. or more of moisture in every lOOlbs 

weight thereof 

Containing less than lOlbs. of moisture in every lOOlbs. 

weight thereof 

Tobacco — Manufactured : — 

Cigars 

Cavendish or Negro-head 

Snuff containing raore than 131b9. of moisture in every 
lOOlbs. weight thereof . . ..• • • • • • • • • .• • 

Snuff not containing more than ISlbs. of 'moisture in 
every lOOlbs. weight thereof 

Cigarettes 

Other Manufactured Tobacco, and Cavendish or Negro- 
head Manufacture^, iij Pph4 .f.rom Unmanufactured 
Tobacco 



Wine : — 

Not exceeding 30° of Proof Spirit . 

Exceeding 30° but not exceeding 42° of Proof Spirit. . 
Every degree or part of a degree beyond the highest 

above charged, an o^dditipnal duty of 

Degree not to include fr^ictlons of the next higher degree. 

Wine includes Lees of Wine. 

Additional duty on Sparkling Wine imported in Bottle 

n M btlll „ ,, „ 



Import Duties to countervail Excise Duty upon British 
Beer, Glucose, and Saccharin. 

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, the worts of which were, 
before fermentation, of a specific gravity — 

Not exceeding 1,215° ; 

Exceeding 1,215" 

Beer of any other description, the worts of which were, 
before fermentation, of a specific gravity of 1,055°. . . . 
And so on in proportion for any difference in gravity. 

Glucose : — 

Solid 

Liquid 

Saccharin (including mixtures of Saccharin and substances 
of like nature or use) 



per lb. 



per gallon 



per every 
36 gaUs. ^ 



per cwt. 



per oz. 



Rates 
of Duty. 



£ s. d. 






3 


3 





3 


7 





3 





p 


3 


4 





6 








4 


4 





3 


7 





4 


4 





4 


10 



3 10 

13 

3 

3 



2 6 
10 



363 



CUSTOMS TABIFF OF THE UNITED KINGDOM. 



Articles. 



Import Duties to countervail Excise Duty upon 
British Spirits. 

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 

Additional on Spirits imported in bottle, enumerated | 
and tested, and Sv^eetened Spirits imported in I 
bottle, unenumerated and tested j 

Sweetened, tested for strength, additional to the Spirit 
Duty, in respect of the Sugar used therein 

Additional on Imitation Rum, Geneva and unenumerated 
Spirits sweetened and not sweetened, tested 

Liqueurs, Cordials, or other preparations containing ^ 
Spirits, in Bottle^ entered in such a manner as to ^ 
indicate that the strength is not to be tested j 

Perfumed Spirits 

Additional if imported in bottle 

Foreign Spirits, Methylated, or used in Art or Manu- 
facture '• 



per 

proof 

gallon. 



per 
jallon. 



per proof 
gallon. 

per lb. 



Chloroform 

Chloral Hydrate 

Cocoa or Chocolate, in the manufacture of which Spirit 
has been used, in addition to any other duty to which 

such Cocoa or Chocolate is at present liable 

Collodion per gallon. 

Confectionery, in the manufacture of which Spirit has 
been used, in addition to any other duty to which such 

Confectionery is at present liable per lb. 

Ether, Acetic ! „ 

Butyric iper gallon. 

„ Sulphuric | ,, 

Ethyl, Bromide per lb. 

„ Chloride per gallon. 

„ Iodide of „ 

Methylic Alcohol j purified so as to be potable— see 
Naphtha „ | Spirits and Strong Waters. 
Soap, Transparent, in the manufacture of which Spirit 
has been used 



Playing Cards (Import Duty to countervail Stamp Duty 
on British-made Articles) 



per lb. 



doz. packs, 



Rates 
of Duty. 



£ s. d. 
11 4 

10 

2 
1 
16 4 



18 1 
10 

Difference 

between 

Customs D'ty 

on Foreign 

Spirits and 

Excise Duty 

on British 

Spirits. 

3 3 
14 






or 


1 6 


3 





or 


1 


11 


16 


5 


1 7 


5 


1 


1 


16 


5 


14 


3 



3 



3 9 



* Or such additional spirit duty rate as analysis may show lo be necessary. 
Note as to Articles charged with Import Duties: — In this Return, sub-divisions of 
Articles of a similar nature, and subject to the same rate of duty, are classed under one head. 



364 





INCOME TAX BATES 




From its First Imposition in 1842 to the 


Present Time. 


From and to 
April 5th. 


Income 

free 
under. 


On £100 

to 

£150. 


On £100 

and 
upw'ds. 


Chancellor of the 
Exchequer. 


Premier. 


1842 to 1846. . 


£ 
150 


Rate in the £. 


Henry Goulburn. 


Sir Robert Peel. 


_ 


7d. 


1846 „ 1852.. 


Do. 


— 


7d. 


Sir Charles Wood. 


Lord John Russell. 


1852 „ 1858.. 


Do. 


— 


7d. 


Benjamin Disraeli. 


Earl of Derby. 


1853 „ 1854.. 


100 


5d. 


7d. 


William E. Gladstone. 


Earl of Aberdeen. 


1854 „ 1855.. 


Do. 


lOd. 


Is. 2d. 


Do. 


Do. 


1855 „ 1857.. 


Do. 


Hid. 


Is. 4d. 


Sir G. Cornewell Lewis. 


Viscount Palmerston. 


1857 „ 1858.. 


Do. 


5d. 


7d. 


Do. 


Do. 


1858 „ 1859.. 


Do. 


5d. 


5d. 


Do. 


Do. 


1859 „ I860.. 


Do. 


Bid. 


9d. 


Benjamin Disraeli. 


Earl of Derby. 


1860 „ 1861.. 


Do. 


7d. 


lOd. 


William E. Gladstone. 


Viscount Palmerston. 


1861 „ 1863.. 


♦100 


6d. 


9d. 


Do. 


Do. 


1863 „ 1864.. 


Do. 


7d. 


Do. 


Do. 


1864 „ 1865.. 


Do. 


6d. 


Do. 


Do. 


1865 „ 1866.. 


Do. 


4d. 


Do. 


1)0. 


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. 


5d. 


Robert Lowe. 


William E. Gladstone. 


1870 „ 1871.. 


Do. 


4d. 


Do. 


Do. 


1871 „ 1872.. 


Do. 


6d. 


Do. 


Do. 


1872 „ 1873.. 


Do. 


4d. 


Do. 


Do. 


1873 „ 1874.. 


Do. 


3d. 


Do. 


Do. 


1874 „ 1876.. 


Do. 


2d. 


Sir Stafford Northcote. 


Benjamin Disraeli. 


1876 „ 1878.. 


tl50 


8d. 


Do. 


Earl of Beaconsfield. 


1878 „ 1880.. 


Do. 


5d. 


. Do. 


Do. 


1880 „ 1881.. 


Do. 


6d. 


William E. Gladstone. 


William E. Gladstone. 


1881 „ 1882.. 


Do. 


5d. 


Do. 


Do. 


1882 „ 1883.. 


Do. 


6^. 


Do. 


Do. 


1888 „ 1884.. 


Do. 


Id. 


Hugh C. E. Childers. 


Do. 


1884 „ 1885.. 


Do. 


6d. 


Do. 


Do. 


1885 „ 1886.. 


Do. 


8d. 


Sir M. Hicks-Beach. 


Marquis of Salisbury. 


1886 „)■, Qjyj 

1886 „i"^^*^-' 


(Do. 
iDo. 


8d. 


Sir William Harcourt. 


William E. Gladstone. 


8d. 


Lord Rand. Churchill. 


Marquis of Salisbury. 


1887 „ 1888.. 


Do. 


7d. 


G. J. Goschen. 


Do. 


1888 „ 1892.. 


Do. 


6d. 


Do. 


Do. 


1892 „ 1893.. 


Do. 


6d. 


Sir W. Harcourt. 


William E. Gladstone. 


1893 „ 1894.. 


Do. 


7d. 


Do. 


Do. 


1894 „ 18W5.. 


1160 


8d. 


Do. 


Earl Rosebery. 


1895 „ 1898.. 


Do. 


8d. 


Sir M. Hicks-Beach. 


Marquis of Salisbury. 


1898 „ 1900.. 


§Do. 


8d. 


Do. 


Do. 


1900 „ 1901.. 


§Do. 


Is. 


Do. 


Do. 


1901 „ 1902.. 


§Do. 


Is. 2d. 


Do. 


Do. 


1902 „ ) , q^„ 
1902 „[A^^" 


f §Do. 


Is. 3d. 


Do. 


Do. 


i §Do. 


Is. 3d. 


C. T. Ritchie. 


A. J. Balfour. 


1903 „ 1904.. 


§Do. 


lid. 


Do. 


Do. 


1904 „ 1905.. 


§Do. 


Is. 


A. Chamberlain. 


Do. 


* Differential ratt 


i upon scale of incomes abolished. Incomes 


under £100 are exempt; 


and incomes of £100 £ 


md under £199 per annum have an abatemen 


t from the assessment of 


£60 :— thus, £100 pays 


on £40; £160 upon £100; £199 upon £139; bu 


t £200 pays on £200. 


+ Under £150 exe 


mpt ; if under £400 the tax is not chargeable x 


ipon the first £120. 


J Under £160 ex( 


jmpt; if under £400 the tax is not charges 


ble upon the first £160 ; 


above £400 and up to 


£500, an abatement of £100. 




§ Exemption ma 


y be claimed when the income from all sour 


ces does not exceed £160 


per annum. Abateme 


nt of duty on £160 may be claimed when the 


mcome exceeds £160, but 


does not exceed £400 ; 


on £150 when the income exceeds £400, but 


lioes not exceed £500 ; on 


£120 when the income 


exceeds X'500, but does not exceed £600 ; and 


on £70 when the income 


exceeds £600, but does 


not exceed £700. 





365 



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367 



DEALINGS WITH LAND. 

SCALE OP LAW COSTS ON THE SALE, PUBCHASE, OB MOETGAGE OP 
BEAL PBOPEBTY, HOUSES, OB LAND. 



For the 
1st ^61,000. 



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) 



Per £100. 
£ s. d. 

10 



Per £100. Per £1,00. Per £100. 
£ s. d. £ s. d. ' £ s. d. 

100 10 0050 



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) 



10 



10 



10 5 



5 2 6 



1 10 



10 



10 



10 



10 



10 



Mortgagor's solicitor for deducing title to 
f reehold,copyhold,or leasehold property, 
perusing mortgage, and completing 

Mortgagee's solicitor for negotiating loan 



Do., do., for investigating title to freehold, 
copyhold, or leasehold property, and 
preparing and completing mortgage . . | 1 10 



1 10 

1 10 
10 



10 

10 
10 



10 

10 
5 



2 6 
13 



5 
5 



1 i 10 



5 

5 

2 6 

5 



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. 
+ A minimum charge of £5 to be made whether a sale is effected or not. 



368 



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). 

lessok'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 
Back Bent (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 

6 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. 



sm 



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, and 1900. 

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. 



ove £100, but not above £500 


500 




1,000 


1,000 




10,000 


10,000 




25,000 


25,000 




50,000 


50,000 




75,000 


75,000 




100,000 


100,000 




150,000 


150,000 




250,000 


250,000 




500,000 


500,000 




, 1,000,000 


„ 1,000,000 



Rate 
Per Cent. 



1 
2 
3 

4 

^ 
5 

6 

6i 

7 

7i 
8 



Where the net value of the estate (real and personal) does not exceed £100, 
no duty is payable. 

Where the gross value of the estate (real and personal) exceeds £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 1 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. 



25 



370 



THE DEATH DUTIES. 


LEGACY DUTY. 

This duty is regulated by 55 Geo. III., cap. 184, 51 Vict., cap. 8, and the 
Finance Act, 1894, 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 of Dutv. 


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 j 

Brothers and sisters of the deceased and their descendants, ) 
or the husbands or wives of any such persons ) 

Brothers and sisters of the father or mother of the deceased 
and their descendants, or the husbands or wives of any ■ 
such persons 

Brothers and sisters of a grandfather or grandmother of j 
the deceased and their descendants, or the husbands or - 
wives of any such persons 

Any person in any other degree of collateral consanguinity) 
or strangers in blood to the deceased j 


£1 per cent. 
£'5 

£10 




SUCCESSION DUTY. 

This duty is regulated by 16 and 17 Vict., cap. 51, 51 Vict., cap. 8, and the 
Finance Acts, 1894 and 1896, 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 as follow : — 


Description of Successor. 


Rate of Duty. 


Lineal issue or lineal ancestor of the predecessor, or the] 
husband or wife of any such person [ 

Brothers and sisters of the predecessor and their descendants, j 
or the husbands or wives of any such persons j 

Brothers and sisters of the father or mother of the pre-^ 
decessor and their descendants, or the husbands or wives • 
of any such persons j 

Brothers and sisters of a grandfather or grandmother of the' 
predecessor and their descendants, or the husbands or ■ 

Persons of more remote consanguinity, or strangers in blood. 


£1 per cent. 
£3 

£5 

£6 

£10 



371 



THE DEATH DUTIES. 



Note. — Where the duty under the foregoing tables 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. 

The husband or wife of deceased is exempt from legacy or succession duty. 

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 leaving issue, the estate duty covers all legacy and 
succession duty which would formerly have been paid by such issue. 

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. 




372 



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The Following Statement shows the Proportion of Passengers Returned as Killed and Injured from Causes beyond 
their own Control, in Passenger Journeys, for the Years 1879 to 1903 : — 


Proportion returned as Killed and Injured 

(from causes beyond their own control) 

to number carried. 


2 

l-H 


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Number ^of 

Passenger Journeys 

(exclusive of Journeys 


3 


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382 



THE KING AND EOYAL FAMILY. 



y^HE KING. — Edward VII., of the United Kingdom of Great Britain 
^"'^ and Ireland, &c., King, Defender of the Faith. His Majesty was born 
November 9, 1841, and married, March 10, 1863, Alexandra of Deiimark, born 
December 1, 1844; succeeded to the throne, January 22, 1001, on the death of 
his mother. Queen Victoria. The children of His Majesty are : — 

1. His Royal Highness Prince Albert Victor, Duke of Clarence and 
Avondale, born January 8, 1864; died January 14, 1892. 

2. His Royal Highness George Frederick Ernest Albert, Prince of WAiiES, 
born June 3, 1865, married his cousin Princess Victoria May (Princess of 
Wales), only daughter of the Duke of Teck, July 6, 1893; has five children — 
Edward, born June 23, 1894 ; Albert, December 14, 1895 ; Victoria Alexandra, 
April 25, 1897; Henry William Frederick Albert, March 31, 1900; and George, 
December 20, 1902. 

3. Her Royal Highness Louisa Victoria Alexandra Dagmar, born February 
20, 1867, married, July 27, 1889, Alexander William George, Duke of Fife. 

4. Her Royal Highness Victoria Alexandra Olga Mary, born July 6, 1868. 

5. Her Royal Highness Maud Charlotte Mary Victoria, born November 26, 
1869, married H.R.H. Prince Charles of Denmark, 1896. 

6. His Royal Highness Alexander John Charles Albert, bom April 6, 1871 ; 
died April 7, 1871. 



PAELIAMENTS OF THE UNITED KINGDOM. 



9 
10 
11 
12 



Assembled. 



Dissolved. 



George III. 

Sept. 27, 1796*' June 29, 1802 

Oct. 29, 1802 1 Oct. 25, 1806 



Dec. 15,1806 
June 22, 1807 
Nov. 24,1812 
Jan. 14,1819 



George IV. 

7 April 23, 1820 

8 Nov. 14,1826 



William IV. 
Oct. 26, 1830 
June 14, 1831 
Jan. 29,1833 
Feb. 19,1835 



Duration. 



April 29, 1807 
Sept. 29, 1812 
June 10, 1818 
Feb. 29,1820 



June 2, 1826 
July 24,1830 



April 22, 1831 
Dec. 3, 1332 
Dec. 30,1834 
July 17,1837 



Yrs. m. d. 
5 9 2 
11 27 
4 14 
3 7 
6 16 
1 15 



1 9 
8 10 



5 27 
15 9 

1 11 1 

2 4 28 



13 

14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 

27- 



Assembled. 



Victoria. 
Nov. 15,1837 
Aug, 19,1841 
Nov. 18,1847 
Nov. 4, 1852 
April 30, 1857 
May 31,1859 
Feb. 1, 1866 
Dec. 10,1868 
Mar. 5, 1874 
April 29, 1880 
Jan. 12,1886 
5,1886 
4, 1892 
12, 1895 
3,1900 
2-2, 1901 
Edward VII. 
Jan. 22,1901 



Dissolved. 



Aug, 
Aug, 
Aug, 
Dec, 
Jan. 



June 

July 

July 

Mar. 

April 

July 

Nov. 

Jan. 

Mar. 

Nov. 

June 

June 

July 

Sept. 



23,1841 

23, 1847 

1, 1852 

21, 1857 

23, 1859 
6,1865 

11, 1868 
26, 1874 
25,1880 
18,1885 
25,1886 
28, 1892 

24, 1895 
25,1900 



Duration. 



Yrs. m. d. 

3 7 8 

11 4 

7 13 

4 17 

11 23 

1 6 



9 10 

1 16 

20 

6 20 

5 5 

10 24 

2 11 20 

5 1 18 



* Parliament first met after the Union with Ireland, January 22, 1801. 



383 



LIST OF ADMINISTEATIONS IN THE LAST 

CENTUEY. 



Date. 



Prime Minister. 



Dec. 23, 
Mar. 17, 
May 15, 

Feb. 11, 
Mar. 31, 
Dec. 2, 
June 9, 
Apr, 24, 
Sept. 5, 
Jan. 25, 
Nov. 22, 
July 18, 
Dec. 26, 
Apr. 18, 
Sept. 6, 
July 6, 
Feb. 27, 
Dec. 28, 
Feb. 10, 
Feb. 25, 
JunelS, 
Nov. 6, 
July 6, 
Feb. 27, 
Dec. 9, 

Feb. 21, 

Apr. 28, 

June 24, 

Feb. 7, 

July 24, 

Aug. 15, 
Mar. 3, 

June24, 
July 12, 



1783 William Pitt .... 
1801[Hy. Addington .. 
1804 William Pitt .... 

1806 Lord Grenville .. 

1807:Duke of Portland 

1809 Spencer Perceval. 

i 
1812;Earl of Liverpool. 

1827 George Canning. . 
1827 Visct. Goderich .. 
1828D. of Wellington.. 
1830 Earl Grey 
1834 
1834 



Visct. Melbourne 



Sir Robert Peel . . 
1835 Visct. Melbourne. 
1841 1 Sir Robert Peel . . 
1846 Ld. John Russell. 
1852 Earl of Derby .... 
1852 Earl of Aberdeen . 
1855 Lord Palmerston . 

1858 Earl of Derby.... 

1859 Lord Palmerston. 

1865 Earl Russell .... 

1866 Earl of Derby.... 

1868! Ben j amin Disraeli 

1868lw. E.Gladstone.. 

1Qt74 Benjamin Disraeli) 
^'"*jEarl Beaconsfield.; 

1880: W.E.Gladstone.. 

1885[Marq. of Salisbury 

1886 W.E.Gladstone 

1886 Marq.of Salisbury 

1892 W.E.Gladstone.. 
1894!Earl of Rosebery.. 

1895;Marq. of Salisbury 
1902; A. J. Balfour .. 



Dura- 
tion. 



Yrs. Dys, 
17 84 

3 59 

1 272 

1 48 

2 246 
2 190 

14 319 
134 
142 

2 301 

3 238 
161 
113 
6 141 

4 303 

5 236 

305 

2 44 

3 15 

1 113 

6 141 

242 

1 236 
285 

5 74 

6 67 

5 57 
227 
139 

6 17 

[2 313 



Chancellor. 



fThurlow .. 
(Lough bore' 

Eldon 
Eldon 

Erskine 

Eldon 

Eldon 

Eldon 

Lyndhurst. 

Lyndhurst. 

Lyndhurst. 

Brougham. 

Brougham. 

Lyndhurst. 

fin Comm.. 
(Cottenham. 

Lyndhurst. . 

(Cottenham. 
I Truro 



St Leonards 
Cranworth 
Cran worth.. 

Chelmsford. 

fCampbell . . 
I West bury . . 

Cranworth,. 
Chelmsford. 

Cairns .... 

(Hatherley.. 
ISelborne . . 

Cairns 

Selborne . . 

Halsbury . . 

Herschel . . 

Halsbury . . 

Herschel , . 
Halsbury 



Exchequer. 



William Pitt . . 

H. Addington. . 

William Pitt . . 

Lord H. Petty.. 

8. Perceval . . 

S. Perceval . . 

fN. Vansittart. . 
IF. J. Robinson . 

G. Canning . . 

J. C. Herries . . 

H. Goulburn . . 

Althorp 

Althorp 

SirR, Peel 

T. S. Rice 

F. T. Barring 

H. Goulburn . . 
Sir C. Wood . . 
B. Disraeli 

W. Gladstone. . 

/W. Gladstone. . 
(Sir G. C.Lewis. 

B. Disraeli .... 
W. Gladstone . 
W. Gladstone. 
B. Disraeli 

G.W.Hunt .. 

Robert Lowe 

W. E. Gladstone . 

S. Northcote . . 

f W.Gladstone.. 
iH.C.E.ChUders 

Hicks-Beach. . 

W. V. Harcourt 

/Lord Churchill 
IG. J. Goschen. . 

W. V. Harcourt 

Hicks-Beach . . 

C. T. Ritchie.. 
A. Chamberlain 



Home Secretary. 



Portland .... 

(Portland, Pel- 
1 ham, C. Yorke 

Hawkesbury 
Spencer. . . , 
Hawkesbury 
R. Ryder .... 



Sidmouth 

Robert Peel 

(Sturges Bourne 
iLansdowne .... 

Lansdowne .... 

Robert Peel 

Melbourne 

Duncannon .... 

H. Goulburn . , 

Lord J. Russell . . 
Normanby 

Sir J, Graham , , 
Sir George Grey 
S. H. Walpole.. 

Palmerston 

Sir George Grey 

S.H. Walpole.. 

(Sir G. C. Lewis. . 
(Sir George Grey 

Sir George Grey 

fS. H. Walpole . . 
(GathorneHardy 

G. Hardy 



H. A. Bruce 

Robert Lowe .... 

R. A. Cross 

Sir W. Harcourt 

R. A. Cross 

H.C,E,Childers 

H. Matthews . . 

H. H. Asquith.. 

(Sir M.W.Ridley 
1 C. T. Ritchie . . 
A.AkersDouglas 



Foreign Sec. 



Grenville. 

Hawkesbury. 

(Harrowby. 
iMulgrave. 

(Chas. J. Fox. 
IVisct.Howick. 

G. Canning. 

(Bathurst. 
IWellesley. 

Castlereagh. 
G. Canning. 

Dudley. 

Dudley. 

(Dudley. 
1 Aberdeen. 

Palmerston. 
Palmerston 
Wellington 
Palmerston. 

Aberdeen. 

(Palmerston. 
^Granville. 

Malmesbury. 

(Lord J.Russell 
IClarendon. 

Clarendon. 

Malmesbury. 

Russell. 

Clarendon. 

Stanley. 

Stanley. 

Clarendon. 
Granville. 

(Derby.. 
(Salisbury. 

Granville. 
Salisbury. 

Rosebery. 

(Iddesleigh. 
(Salisbury. 

j Rosebery. 
1 Kimberley. 

(Salisbury. 
ILansdowne. 
Lansdowne. 



384 



PEESIDENTS OF THE UNITED STATES OF 

AMEEICA. 

YEAR. 

Declaration of Independence 4th July, 1776 

General Washington, first President 1789 and 1793 

John Adams 1797 

Thomas JefEerson 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 



The United States of America form a Federal Republic, consisting of 45 
States and 5 Territories. 



386 





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387 



THE TIME ALL OVEE THE WOELD. 



When the clock at Greenwich points to Noon the time at the various 
places is as follows : — 



H. M. 

Boston, U.S 7 18 a.m. 

Dublin 11 35 a.m. 

Edinburgh 11 47 a.m. 

Glasgow 11 43 a.m. 

Lisbon 11 43 a.m. 

Madrid 11 45 a.m. 

New York, U.S 7 14 a.m. 

Penzance 11 38 a.m. 

Philadelphia, U.S 6 59 a.m. 

Quebec 7 15 a.m. 

Adelaide, Australia 9 11 p.m. 

Amsterdam 12 19 p.m. 

Athens 1 35 p.m. 

Berlin 12 54 p.m. 

Berne 12 30 p.m. 

Bombay 4 52 p m. 

Brussels 12 17 p.m. 

Calcutta 5 54 p.m. 

Capetown 1 14 p.m. 

Constantinople 1 56 p.m. 



H. M. 

Copenhagen 12 50 p.m. 

Florence 12 45 p.m. 

Jerusalem 2 21 p.m. 

Madras 5 21 p.m. 

Malta 12 58 p.m. 

Melbourne, Australia .... 9 40 p.m. 

Moscow 2 30 p.m. 

Munich 12 46 p.m. 

Paris 12 9 p.m. 

Pekin 7 46 p.m. 

Prague 12 58 p.m. 

Rome 12 50 p.m. 

Rotterdam 12 18 p.m. 

St. Petersburg 2 1 p.m. 

Suez 2 10 p.m. 

Sydney, Australia ...... 10 5 p.m. 

Stockholm 1 12 p.m. 

Stuttgardt 37 p.m. 

Vienna 1 6 p.m. 



Hence, by a little calculation, the time for those places at any hour of our 
day may be ascertained. At places east of London the apparent time is later, 
and west of London, earlier ; for uniformity sake, however, Greenwich time is 
kept at all railways in Great Britain and Ireland. 



Total Gross Amount of Income brought under the Eeview 
OF THE Inland Eevbnue Department. 



Year. 


England. 


1 
Scotland. ! 


Ireland. 


United Kingdom. 


Year. 




£ 


£ 1 


£ 


£ 




1891-2 


585,974,437 


60,866,631 


31,352,374 


678,193,442 


1891-2 


1892-3 


585,650,046 


62,076,761 


31,763,710 


679,490,517 


1892-3 


1893-4 


580,041,683 


61,632,540 


32,037,765 


673,711,988 


1893-4 


1894-5 


564,098,584 


61,328,840 [ 


31,669,653 


657,097,077 


1894-5 


1895-6 


583,966,579 


62,143,688 I 


31,659,583 


677,769,850 


1895-6 


1896-7 


607,112,810 


65,350,653 i 


32,278,145 


704,741,608 


1896-7 


1897-8 


633,293,018 


68,548,264 i 


32,619,964 


734,461,246 


1897-8 


1898-9 


657,212,406 


72,209,602 ' 


33,245,301 


762,667,309 


1898-9 


1899-1900 


682,020,599 


76,213,242 , 


33,501,572 


791,735,413 


1899-1900 


1900-1 


719,354,160 


79,962.343 1 


34,039,010 


833,355,513 


1900-1 


1901-2 1 


749,127,300 


83,515,877 1 


34,350,276 


866,993,453 


1901-2 


1902-3 ' 


760,844,311 


84,218,290 1 


34,575,945 


879,638,546 


1902-3 



388 



BAEOMETEE INSTEUCTIONS. 



COMPILED BY THE LATE ADMIRAL FITZROY, F.R.S. 



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 bising or falling of the mercury ; for if it stand at 
CHANGEABLE (29-50) and then rise towards faie (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 faie 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 bising 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^ 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. 



389 



BABOMETER 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 thebmometeb, 
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. 



390 



BAEOMETEB 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), f 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 the 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 foUowii 


RISE 


FALL 


FOR 
N.E.LY 


FOR 
S.W.LY 


(n.w.-n.-e.) 
DRY 


(S.E.-S.-W.) 

WET 


OR 

LESS 
WIND. 


OR 

MORE 
WIND. 


EXCEPT 


EXCEPT 


WET FROM 

N.Ed. 


WET FROM 

N.Ed. 



When the wind shifts against the sun. 
Trust it not, for back it will run. 

First rise after very low 
Indicates a stronger blow. 

Long foretold — long last ; 
Short notice — soon past. 



+ Much refraction is a sign of easterly wind. 



391 



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1 


Or'' 


t^ -* CO t- 

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88 

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rH 
1 

ao 

0) 

>> 

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a 

p^ 

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A 




Num- 
ber of 
Days. 


-* CD cq 

CN 1-1 T-l 


COCTi(MCO^00^00.H 
rH T— ( T-l rH r-H T~i i— ( 


Q 

& 

O 


Mean of 
Observa- 
tions of 


amount 
at 9 a.m. 

and 

9 p.m. 

(Scale 

0-10). 


tH 00 Tj< 

t- cb i>- 


COOCNCTOOOOt-COCO 

t-cbt~cbcbcb-^TH-^ 


Bright Sunshine. 


Differ- 
ence 
from 
Average. 

* 


„; cocq ;0 

»- 6 t-cb 

III 


OJOiOSOspcOCNOOO 

CNrHTjIt-cbooOOO 

'* tH 00 CD CO 

1 1 1 + 1 ++++ 


Total 

Ob- 

served. 


oJ CO -* rtl 

^ -Tl lb tH 
Pq 00 CO CM 


rHOiOCpOpcNCpCTit- 

cboib>boaoco6q-^ 

CMlOQ0xt<C0O5t~C0CD 
T-t —1 tH cq CN rH 




Total 
Poss. 


2 CO eo -^ 

M CO CN CN 


Q0t-t--<11C<J'*t-O00 
iOOOCOi-HCOOOSO. t~ 
CMCMCOTi<TIlTHrt1''**CO 


Air Temperature. 


Absolute Minimum and 
Maximum. 


•a a 

08 O 

sa 


T-4 Oi 05 


COiHOi'^cD'^iO'^O 
tH CM tH G^ (M r-l 


ti)ip O 00 

0) cxj t- 6^ 

P CO lO o 


cpqqr-iqiT-HTHoqocp 
-*->*dicb»bcbO'HTH 
»o»oocot~t~ooait- 




-* O CO 
(M CM 


iHO500(Nai^-*,HCO 
CN rl CM CN C<1 


Mini- 
mum. 


Oji CO CD »0 
P CO 04 (M 


cbt-cbcb'^oTidicbdo 

OaCNCNCOCOTH-tJlTjicO 


* The averages used are obtained from observations extending over 30 ye 


Differ- 
ence 
from 
Average. 


^t- CO TtH 

<U CM tH rH 
«++ 1 


O^iHCNOCOOiOOOOTH 
OOTHoqoocboTH 
+1 1 ++ 1 ++ 1 


Mean 

of 

A and B. 


ti)t— lo CO 

® oq -* do 

P lO ^ CO 


QodsodicboDcbc^ib 

COCO-^-^lOiOCOCDiO 


Eh 

C 


B 

Maxi- 
mum. 


Deg. 

58-7 
49-8 
420 


t--*opt-p'^cppt- 
cb"*t-t-<ridot-cb'^ 

'<ji'*-*ioco;i-D-t-co 


A 

Mini- 
mum. 


® -X) Oi Tt4 

Q ^ CO CO 


cpot-t-TjfcocNqpp 

(XirticooiboooTHcb 

COCOCO->*i-*TtllO>OTti 


Baro- 
meter. 




Pressure, 

at 32" F. 

at Station 

Level. 


Ins. 
29-488 
•872 
29-581 


QOt~OiHTH»OOS»OCO 
t-T-HOt-OOt-iOrHCTi 

t--^oot-t-(XiQocpa) 

CN O) OJ CM Cq CM 


1 






o 


1903. 
October .... 
November . . 
December . . 


1904. 
January .... 
February . . 

Marcb 

April 

May 

June 

July 

August .... 
September . . 



392 



o 



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