COAL MINES CONTROL AGREEMENT (CONFIRMATION) ACT 1918.

and the owner, or settled, in default of such agreement, by the said Board of Referees.

15. Except as otherwise provided in this Agreement, and so far as not repugnant thereto, profits shall be the amount of the profits as determined or determinable under the Act, and excess of profits over the profits standard for the purposes of this Agreement shall be computed and coal mines excess payments shall be assessed and collected by the Commissioners of Inland Revenue in like manner as the excess of profits over the profits standard for the purposes of excess profits duty is computed and payments of that duty are assessed and collected, and the provisions of the Act (including those relating to appeals) shall apply accordingly:

Provided that no excess profits duty paid in respect of a period prior to the time when the control of the undertaking in question commenced shall be repayable by reason of any deficiency created by coal mines excess payments in respect of any period whilst the undertaking was subject to control, nor shall any coal mines excess payment be applied to make good deficiencies or losses for which excess profits duty would be repayable.

16. Nothing in this Agreement shall prevent coal mines excess payments or any repayments thereof being treated for purposes of income tax as payments and repayments of excess profits duty are treated under section thirty-five of the Act, nor shall this Agreement

(a) confer any right to have the profits retained under clause 3 together with any further sums received under clause 4 to make up the guaranteed standard treated for the purpose of income tax, super-tax, or excess profits duty otherwise than as the profits of carrying on the trade or business; or

(b) be deemed to constitute any claim for an amendment of an assessment under section one hundred and thirty-three or section one hundred and thirty-four of the Income Tax Act, 1842, nor to affect any such claim which, but for this Agreement, the owner would have been entitled to make under either of those sections.

17. The owner of every undertaking shall keep and furnish to the Controller at such times and in such form as the Controller may determine such cost accounts, trading accounts, and balance-sheets and other accounts as the Controller may require, audited and verified in such manner as he may direct, and if part only of the undertaking is under the control of the Controller, entirely separate accounts of the portion of the undertaking under such control shall be kept, and the price charged on departmental transactions between the controlled portion of the undertaking and any other portion thereof shall be on a commercial basis, and such as may from time to time be approved by the Controller.

18. The Controller or any person appointed by him in that behalf may require the owner of any undertaking and any director, manager, or officer of the undertaking to furnish any information which may be reasonably required by the Controller for the purposes of this Agreement, and may inspect and take copies of any books, plans, and documents relating to the undertaking, and every such owner, director, manager, and officer shall furnish to the Controller or any person appointed by him all such information as aforesaid, and shall produce all such books, plans, and documents as may be in his possession or under his control, and shall afford to such person all reasonable facilities for inspecting the same.

19. No objection shall be taken to the Commissioners of Inland Revenue making available to the Controller any information acquired by them for the purposes of income tax or excess profits duty which may be desired by the Controller for the purposes of this Agreement.

20. Any information obtained under clauses 17, 18 or 19 shall be treated as strictly confidential, and shall be used only for the purposes of His Majesty's Government or any department thereof, and no person who obtains any such information shall disclose or make use of any such information for any other purpose.

21. For the purpose of providing for the expenses of maintaining (including any rent, royalties, way leaves, management, or other similar charges in respect thereof), and of reinstating, when reopened, any mine in any district or group of districts hereinafter referred to which may be closed by the direction of the Controller, so far as

7 & 8 GEORGE 5, CHAPTER 56.

such expenses remain unprovided for after all refunds of excess profits duty arising through such expenses of maintenance and reinstatement have been exhausted, the Controller shall from time to time, on the application of any association of colliery owners in any district or of any group of such associations in several districts, cause a levy to be made on the owners of all undertakings under his control in such district or districts at such rate per ton on the output as may be specified in such application, and every such owner shall pay the amount due by him under such levy.

The proceeds of such levy shall be paid into a fund under the control of the Controller, who shall thereout pay to the association or associations on whose application the levy shall have been made such sums as may be from time to time certified by such association or group of associations to be required for the purposes aforesaid. The output on which any particular levy under this clause is to be payable shall be the output in the last completed calendar year before the levy is made, but at the end of the period of control the Controller shall make such adjustments as may be necessary to make the total amount paid by the several owners such as would have been payable had each levy been made on the average annual output during the period of control.

The owner of any mine which is closed whilst the mine is under control shall, if the mine is situated elsewhere than in a district in respect of which an application has been made under this clause, not be entitled to any compensation in respect of such expenses as aforesaid.

If the total net amount paid as coal mines excess payments under clause 3 during the whole period of control is certified by the Controller on the termination of control to exceed the total amount paid by him under clause 4, together with his administrative expenses, the surplus shall be applied by him in reimbursing the fund created under this clause to the extent of forty per cent. of the amounts paid thereout under the provisions of this clause.

The balance, if any, standing to the credit of any association or group of associations in the fund, including the sums paid by way of reimbursement as aforesaid, after defraying all such expenses as aforesaid, shall be the property of and paid over to the association or group of associations.

The Controller shall invest any sums which may from time to time be standing to the credit of any association or group of associations in the fund as are not immediately required for such purposes as aforesaid in such Government securities as the Controller may think fit, and may vary such investments from time to time.

If at the end of the period of control the purposes for which the said fund is created have not been fully satisfied the administration of the fund and the powers of the Controller under this clause shall be transferred to such person as the Board of Trade may appoint for the purpose.

The amount payable in respect of a levy under this clause shall not be treated for the purposes of this Agreement as part of the expenses of carrying on an undertaking. 22. No dividends shall be paid and no loans repaid in respect of any undertaking without the consent of the Controller.

23. If any dispute arises under this agreement between the Controller and the owner with respect to which the decision of the Controller is not expressly made final, and no other method for the settlement thereof is provided under this Agreement, the dispute shall be referred to the arbitration of a single arbitrator appointed in England by the Lord Chief Justice of England, or in Scotland by the Lord President of the Court of Session of Scotland, or in Ireland by the Lord Chief Justice of Ireland. 24. The terms of this Agreement shall be taken to be in full satisfaction of all claims for compensation arising in the period of the operation of this Agreement in respect of the orders of the Board of Trade dated the 29th day of November 1916 and the 22nd of February 1917, or anything done thereunder.

25. This Agreement shall be deemed to have come into operation

(a) in the case of mines controlled under the order of the Board of Trade dated the 29th November 1916, as from the 1st day of December 1916; and

(b) in the case of mines controlled under the order of the Board of Trade dated the 22nd February 1917, as from the 1st day of March 1917;

COAL MINES CONTROL AGREEMENT (CONFIRMATION) ACT 1918.

and may be determined by the Controller on or at any time after the first day of October nineteen hundred and seventeen.

Resolved as follows on the twenty-first day of June, nineteen hundred and seventeen, by the Executive Council of the Mining Association of Great Britain :

"That this meeting records its view that the terms of the agreement with the Controller of Coal Mines should be further modified, but leaves to the Consultative Committee full power to make a definite settlement on the best possible obtainable terms."

Subsequently, between the said twenty-first day of June and the twentieth day of July, nineteen hundred and seventeen, a definite settlement in the terms of the foregoing agreement was arrived at between the Controller of Coal Mines and the said Consultative Committee.

An Act to provide for the foundation of Bishoprics of Bradford and Coventry and for matters incidental thereto. [6th February 1918.]

CHAPTER LVIII.

An Act to amend the Law with respect to Testamentary Dispositions by Soldiers and Sailors. [6th February 1918.]

BE it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

1. EXPLANATION OF S. 11 OF 7 WILL. 4 & 1 VICT. c. 26.-In order to remove doubts as to the construction of the Wills Act 1837, it is hereby declared and enacted that section eleven of that Act authorises and always has authorised any soldier being in actual military service, or any mariner or seaman being at sea, to dispose of his personal estate as he might have done before the passing of that Act, though under the age of twenty-one years.

2. EXTENSION OF S. 11 OF WILLS ACT 1837.-Section eleven of the Wills Act 1837 shall extend to any member of His Majesty's naval or marine forces not only when he is at sea but also when he is so circumstanced that if he were a soldier he would be in actual military service within the meaning of that section.

3. VALIDITY OF TESTAMENTARY DISPOSITIONS OF REAL PROPERTY MADE BY SOLDIERS AND SAILORS.-(1) A testamentary disposition of any real estate in England or Ireland made by a person to whom section eleven of the Wills Act 1837 applies, and who dies after the passing of this Act, shall, notwithstanding that the person making the disposition was at the time of making it under twenty-one years. of age or that the disposition has not been made in such manner or form as was at the passing of this Act required by law, be valid in any case where the person making the disposition was of such age and the disposition has been made in such manner and form that if the disposition had been a disposition of personal estate made by such a person domiciled in England or Ireland it would have been valid.

(2) A testamentary disposition of any heritable property in Scotland made after the passing of this Act by a person to whom section eleven of the Wills Act 1837 applies, or to whom it would apply if he were domiciled in England, shall not be invalid by reason only of the fact that such person is under twenty-one years of age,

7 & 8 GEORGE 5, CHAPTER 58.

provided always that he is of such age that he could, if domiciled in Scotland, have made a valid testamentary disposition of moveable property.

4. POWER TO APPOINT TESTAMENTARY GUARDIANS.-Where any person dies after the passing of this Act having made a will which is, or which, if it had been a disposition of property, would have been rendered valid by section eleven of the Wills Act 1837, any appointment contained in that will of any person as guardian of the infant children of the testator shall be of full force and effect.

5. SHORT TITLE AND INTERPRETATION.—(1) This Act may be cited as the Will (Soldiers and Sailors) Act 1918.

(2) For the purposes of section eleven of the Wills Act 1837 and this Act the expression "soldier includes a member of the Air Force, and references in this Act to the said section eleven include a reference to that section as explained and extended by this Act.

CHAPTER LIX.

An Act to secure the better training of Midwives in Ireland, and to regulate their practice. [6th February 1918.]

Section.

CHAPTER LX.

NATIONAL REGISTRATION (AMENDMENT) ACT 1918.

[7 & 8 GEO. 5. CH. 60.]

ARRANGEMENT OF SECTIONS.

1. Extension of classes of persons to be registered.

2. Duties of persons to register.

3. Duty of certain persons to notify changes of occupation and loss of certificates.

4. Amendment of s. 7 of the principal Act.

5. Duty of employer to require production of registration certificates.

6. Power of constables, &c., to require production of registration certificates.

7. Provisions as to females.

8. Duties of local registration authorities.

9. Certain duties to be continuing duties.

10. Consent of the Director-General of National Service to prosecutions and provision as to continuing offences.

11. Saving for persons over sixty-five.

12. Short title, construction, and commencement.

CHAPTER LX.

An Act to extend and amend the National Registration Act 1915.

[6th February 1918.] BE it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

1. EXTENSION OF CLASSES OF PERSONS TO BE REGISTERED.-The register formed under the National Registration Act 1915 (5 & 6 Geo. 5, c. 60) (hereinafter referred to as the principal Act) shall, in addition to the persons mentioned in section one of that Act, include the following persons:

(a) All male persons who, not having been liable on the fifteenth day of August, nineteen hundred and fifteen, to register themselves under the principal Act by reason that on that day they were under the age of fifteen years, r were members of some part of His Majesty's naval forces or of His Majesty's regular or territorial forces, have, before the commencement of this Act, attained the said age, or ceased to be members of any of His Majesty's forces, or thereafter attain that age or cease to be members of His Majesty's forces;

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125

(b) All male persons who, having been registered under the principal Act, have subsequently joined any of His Majesty's forces, and who before the commencement of this Act have ceased or thereafter cease to be members of any such forces, and all such persons shall be deemed to be persons required to register themselves under the principal Act, and when registered shall be deemed to be registered under the principal Act.

2. DUTIES OF PERSONS TO REGISTER.—(1) It shall be the duty of every male person who, by virtue of this Act, is liable to register himself under the principal Act, or who was liable to register himself under the principal Act but has failed so to do before the commencement of this Act, to cause himself to be registered, and for that purpose before the appointed date to obtain, fill up, sign, and send or deliver to the local registration authority, by post or otherwise, a form containing the particulars mentioned in section four of the principal Act or such of those particulars as may be prescribed, together with particulars as to whether he is or is not a person who has been discharged from His Majesty's forces, and if he is such a person as to the portion of the forces from which he was discharged, and as to such further matters (being matters with respect to which it is desirable that information should be given by persons on registration with a view to their obtaining advantageous employment) as may be prescribed.

The appointed date for the purposes of this section shall, as respects persons who come within the operation of this section on the date of the commencement of this Act, or within fourteen days thereafter, be the twenty-eighth day after that date, and in the case of any other persons be the fourteenth day after the date on which they come within the operation of this section.

(2) Sections five, six, and thirteen of the principal Act (which relate respectively to the completion and correction of forms, to the right to certificates of registration and to penalties) shall have effect as if references therein to forms included a reference to forms under this Act.

3. DUTY OF CERTAIN PERSONS TO NOTIFY CHANGES OF OCCUPATION AND LOSS OF CERTIFICATES.-(1) If any male person at any time registered under the principal Act changes his profession or occupation so that it ceases to correspond with his profession or occupation as specified in his certificate of registration or, if his profession or occupation is not so specified, with his profession or occupation as on the date when he was registered, he shall within the appointed time notify the change to the local registration authority, and for that purpose send or deliver to that authority, by post or otherwise, his certificate of registration with his new profession or occupation noted thereon, and there shall be supplied to him a fresh certificate of registration, and the change shall be noted in the register.

For the purpose of the foregoing provision any male person registered under the principal Act at the date of the commencement of this Act whose profession or Occupation at that date does not correspond with his profession or occupation as specified in his certificate of registration, or if his profession or occupation is not so specified with his profession or occupation as on the date when he was registered, shall be deemed to have changed his profession or occupation as on the date of the commencement of this Act.

The appointed time for the purpose of the foregoing provision means, in the case of a person who changes or is deemed to have changed his profession or occupation on or at any time within fourteen days after the date of the commencement of this Act twenty-eight days from that date, and in the case of any other person fourteen days from the date of the change.

(2) Any male person who has lost his certificate of registration, whether he is. required by this section to send his certificate of registration to the local registration authority or not and whether the loss occurred before or after the commencement of this Act, shall, as soon as he becomes aware thereof, notify the loss to the local registration authority of the district in which his place of residence is situate, and for that purpose obtain, fill up, sign, and send or deliver by post or otherwise to that authority, notice in the prescribed form of the loss, and there shall be supplied to him a fresh certificate of registration.