TRADE TOPICS.

Press, Volume L, Issue 14978, 21 May 1914, Page 8

TRADE TOPICS.

NEW ALUMINIUM ALLOY.

UTROM QUn OWN* COnttESPONDEJTT.) LONDON', April 9"lvaninm" is the new alloy of exceptional lightness, considerable mechanical strength, and freedom from electrolytic action, which is stated to be gaining popularity in British engineering circles. This alloy, obviously one of aluminium with one or more metals occupying positions relatively near to aluminium in their electro-chemical properties, is only 2J per cent, heavier tnan i-ure aluminium' It is stated to have the property of retaining its hardness a.ter being subjected to heat, and of Uing iion-inagi.etic. When pofisi.ed, the surface remains blight indefinitely. Castings made in ivanium are stated to be equal in finish to the finest gun metal, 'ine aiioy' uoes not clog a file, and it can be seieweii, tapped, miiled, and soldered witii easo. Jomts soldered together are stated to be as strong as the original metal. The meting point is low, about 300 deg. cervtigiaue, and the alioy is claimed to bo a Uieiui dvoxident. MADE IN GERMANY. The chairman oi t~e Institute of Inventors at tiie imperial Industries Ciul), liec-iared that ureal Britain was so dependent upon fore.grteis for such absolutely liiings as gia-sses for optical purposes that tnose in use in tiie Army and Navy were purchased in Germany. Sir Geoj-ge Croydon Marks, M.P., said ho knew a firm in America -wiiicli supplied the British Admiralty and the British War Office with things for use in connexion with British guns, and which received cheques for such amounts as £1200. Yet there was no British firm connected with, munitions of war who could supply them. What should be done was automatically to allow patents to bo worked after a certain time, so that if a man owned a patent and did not work it, others could obtain a license and work it in his stead. They could bring from abroad the knowledge of how such patents could bo worked and then improve upon it.

"COAL" FROM CHALK. Experiments have been mado at Leeds in the manufacture of chalk fuel briquettes by.the Suddinc process, and a company is to be formed to convert chalk into good household and steamraising coal. Chalk costs the company 7d to Is per ton in tho South of England, where they have large concessions near • Brighton. It is proposed to sell the briquettes at a price of from 15s to £1 per ton, which would give a good profit. Each briquette is 2i inches thick and 4 by 5 inches in'breadth and length. It is claimed that tho briquet tee cause little or i/o smudge, with an infinitesimal amount of ash. SILVER FOX SKINS. There is little demand in Germany for furs at present, so most of the supplies of the world come to London for tho spring sales. Tho trapper, who first secures the furs, sends them to a collector, who in turn despatches them to tho shipper, who sends them .over to the London auctions. . There must bo at least fifty different kinds of fur sent hero. Musquash has been plentiful, and over iour million skins have been sold. Skunk is the most fashionable fur, and enormous quantities have been imported from the United States. Two millions of these ekins have been sold hero this year already. The general trend of prices has been lower-than those" prevailing last year. Some prices are:—Musquash,: about Is 3d each; good skunk, 15s to 25s each* silver fox, £50 to Sea otter and fine chinchilla are. exceedingly scarce, arid very few of these skins are offered.

CLEANER MEAT. The Pure Food'and Health Society is starting a campaign to promote the cleanliness of meat, both in shops and in transport frbni market to shop, and from shop to customer.. "One of the chief evils which.wo havo to combat is the splashing by motor omnibuses and cars of meat displayed outside shops," says an official. "Wβ have had inpectors taking notes of this, and find that.it is not only dust, or chiefly dust, that makes the meat dirty. Dirt is also picked up by meat being'driven from.markets to shops in an open cart, with a driver perhaps smoking a. pipe,\ sitting on or leaning against the meat. Then it is again -distributed uncovered, or at any rate not wrapped up, and in many cases a joint is carried under his arm to the doOr by the butcher's boy. Wβ are sending rqund to leading butchers samples of dust-proof bags, euch as are even now used by leading butchers. AVo are also approaching tho market committees of leading towns to prevent the big loads of meat from going out in open carts." RUBBER RESEARCH.

In order to conduct investigations into the effect of different methods of preparation on the quality, of plantation Para rubber, a completely equipped rcsenrch lalwatory for the mechanical testing of rubber has been installed at the Imperial Institute, and the work of examining C'eylcm samples of is now in jm>gress. It. is hoped to discover directions in which greater uniformity in preparation and improvement in tho average quality of the rubber may bo obtained, thereby leading "to the adoption of a method" which shall produce rubber of tbo highest quality for purposes of manufacture. ■ CELLULOID DAGGER.

. Various city corporations are promoting Bills in Parliameut to regulate , the manufacture, storage, and handling of cinematograph films and other things made from celluloid. It is proposed in the Bills to require the registration of every place where celluloid or articles made from it was stored. Thero should be no. manufacture of celluloid articles beneath rooms in which people lived .or worked, except under conditions to be imposed by the County Council.. The necessity of such a regulation was strikingly illustrated by the fire in the City several years ago, •when ten girls lost their lives. Practically the only opposition to the Bill camo from persons interested in the celluloid and cinematograph businesses. AN INCOME-TAX PROBLEM.

In the Court of Appeal a very important decision has just been given relative to the liability to income tax of the profits of a company whose business is carried on. abroad. The facts of the case appear to be that a company, which is incorporated under tho Companies Acts and has its registered office in England, derived the whole of its profits from its properties and business which are situate and carried on abroad. The company has a London board of directors, but in accordance with the Articles of Association the entire control and management of the business became vested in a local board, which held its meetings in the place where the business was carried on. The local board received all sums due to the company, and paid all expenses relating to the business, and from time to time remitted to London out of the profits made such sums as were necessary to pay the dividends payable In England and tho expenses or the London Board. The Commissioners of Inland Revenue claimed income tax on the whole of the profits made by the company, and this claim was supported by the judgment of the Court of Kingrs Bench. On an appeal from this finding the Court of Appeal has reversed tho judgment, and has decided that the tax is payable only on such part of the profits which came to this country for- di«»tribution, and held that it. was immaterial to the charge that the London Board could determino how much of the profits should be distributed.