Seattle at a Lake Resort near that city

3. The nearer we can come to paying our share of the cost of National Government in one way and at one time under conditions that will be fair to every one the better will it be for the people and for the Government.

4. The more the taxpayer knows as to the amount of taxes he pays and when he pays taxes, the more likely is he to take an interest in seeing what he gets in the way of government for what he pays in the way of

taxes.

5. A direct tax, levied for a stated object, is more in keeping with a democratic form of government than is an indirect tax the amount of which never is quite clear to the taxpayer. In order to make the levying and spending of taxes a matter of public concern and alert public supervision it is obvious that there must be a radical change in present methods and that the taxpayer must study the problem of taxation thoroughly.

6. We believe that it is wholly practicable to devise a system of taxation thait wll be equitable, that will meet all the requirements of government, that will be free from the worst iniquities of the present system, that will be economical in collection, and that will be subject at all times and under

all conditions to the check and balance of an informed, alert, and united public opinion.

In view of the plan of Senator Smoot to introduce in the present Congress a tax measure embodying a Tax on Sales feature, we shall consider this system in our next discussion; meantime letting ourselves become more intimately acquainted with the few bed-rock facts set forth here in order that we may come to a consideration of methods of taxation with understanding and without prejudice.

We most cordially invite expressions of opinion on this question from our readers, for we are seeking light ourselves as well as trying to shed light.

The Caribbean Sugar Company

The Caribbean Sugar Co. is an outgrowth of the Macareno Association formed in 1919 with the object of purchasing and developing Cuban cane land. The properties of the company lie between Guaybal and Santa Cruz del Sur on the South Coast of Cuba, consisting of the control of 20,000 acres of

virgin land, of which a very high percentage is excellent for cane.

On this land the Company is now erecting a mill and all the other accessories of a cane sugar manufacturing plant. This mill, with the first season capacity of 150,000 bags of 320 pounds each, will be in

sentative of good established practice, combined with the engineers' experience in raw sugar production.

The physical layout of the entire plant is so arranged that its output may be practically doubled at a comparatively small additional expense. There are five 600 H.P. type M-22 Sterling boilers, furnished by the Babcock & Wilcox Co. Each unit is equipped with hearth type furnace, soot blowers and superheaters.

The Boston Branch of Crane Co. to date has received orders for more than 70,000 pounds of valves, expansion joints, separators, etc., for this plant, and with the exception of a very few especially designed valves on machinery, the complete sugar mill is standardized on Crane valves.

The Management of the Central is in the hands of Henry de Ford, treas.; Henry de Ford, Jr., asst. treas.; Ralph S. Carpenter, administrator; George W. Rolfe, chief chemist; Byron T. Luce, chief engineer; Nathan F. Prescott, supervisor and cane expert.

Bath Room, West End Apartments operation by next December, when the Cuban crop comes in. The mill site is two and three quarter miles from the coast and connected therewith by a standard gauge railway already in operation.

Ninety to ninety-five per cent of the material for the equipment has now been shipped, which means about 11,000 tons are already at the building site in Cuba. The factory was designed by Byron T. Luce, chief engineer of the company, who is in charge of erection and future operation.

Handling of juice and sugar in process is accomplished by the minimum number of pumps. The equipment furnished consists of standard units which, together with their arrangement, are repre

A Nashville Apartment

Views are shown here of a new apartment building in Nashville, Tenn., equipped throughout with Crane plumbing and heating material furnished by the Cincin

West End Apartments, Nashville

M

AGNES was a shepherd of Crete. Like all Greeks-even Greek peasants-he was something of a philosopher and considerable of a dreamer. As he watched his flocks on the slopes of Mount Ida he thought of the infant Jupiter and wondered if the Corybantes had tended the young god on the very spot where he then was sitting. Then he singled out the best-favored goat in his flock and wondered if it would prove worthy to be a second Amalthea, should another baby deity come to Mount Ida to be suckled.

Being unable to reach any satisfactory conclusions to all his fancyings, Magnes leaned his iron-tipped crook against a convenient rock, disposed himself comfortably upon the greensward, and fell fast. asleep.

When he awoke the sun was dipping beneath the waters of the Ægean, and his flocks had wandered beyond his range of vision. Hastily springing to his feet he grasped his crook. Then he noticed a most surprising and unheard-of thing. The iron tip of his staff did not want to leave the rock. The rest of the staff, being wood, was as willing as usual to go with Magnes, but the iron rebelled. The shepherd gave a strong pull and the point left the rock. Then he felt for some sticky substance that might account for the phenomenon, but his hand touched only smooth and unadhesive stone. The wooden crook of his staff would not stick to the stone. Again he touched the iron tip to the rock, and again it took a sharp pull to free it.

Derivation of Magnet

Forgetting his flocks and his dreams, Magnes ran and told some philosophers of

the strange thing he had seen. These wise men hastened up the mountain and after experimenting they found that the mysterious stone had a powerful affinity for iron, and that a piece of this metal, rubbed on the rock, was given the power to attract other metals and to hold them to itself. They called the stone Magnes, in honor of the shepherd. From this has come our word magnet.

This is the Greek story of the discovery of loadstone, which later led to the invention of the mariner's compass.

But the weak point of the Greek story is that it relates to matters about 2,500 years too late in the world's history to touch the first discovery of loadstone and its adaptation to guiding travelers both on land and sea. We must once more go back to China to find this. Here is the earliest notice of the magnetic compass, and it comes from China.

Tchiyeou and the emperor, Tau-ti-yuwang, were at war. Tchiyeou was a very harassing enemy, because he was without scruple and had contrived a variety of fighting implements that gave his soldiers a decided advantage over the royal troops. After a number of petty engagements in which the emperor gained little glory, Tauti-yu-wang mustered all his men and prepared for a final and decisive conflict.

The First "Poison Gas"

The two armies faced each other on a plain, and the emperor gave the command to advance. But Tchiyeou caused the plain to be covered with a heavy mist so the royal troops not only could not see but became hopelessly entangled among themselves. (It would seem as though we have here the first instance in history of the use

of "poison gas," or at least of chemical fumes of some sort, in warfare.)

Then the Emperor Tau-ti-yu-wang caused a chariot to be made, on which the wooden figure of a man pointed his right arm constantly toward the south. With the aid of this chariot the emperor led his cohorts through the mist and found and vanquished the troops of the troublesome Tchiyeou.

The figure on the chariot was magnetized and it pointed steadily to a great mountain of loadstone, supposed to be somewhere in the sea to the south of Asia. This incident bears date 2,634 years before Christ, or some three centuries before Noah set out on his memorable voyage, to drift forty days and forty nights on a trackless sea without the aid of a mariner's compass. But perhaps But perhaps this conclusion is hasty. The ark may have been guided by a compass for all we know to the contrary.

It is not known when the loadstone's most important property-polarity-was discovered, but it undoubtedly was familiar to the Chinese previous to the chariot incident just related. They seemed to have knowledge of this property, for they were confident in following cardinal points designated by the arm pointing south. They believed an iron figure so magnetized always would point to a place south of their own country.

Chinese Magnetic Chariots

Humboldt allows that the Chinese knew of the polar properties of loadstone at least a thousand years before our era, and he describes magnetic chariots that were used to guide travelers across the great plains of Tartary. He also says that as early as the third century, A. D., they used the compass for guiding vessels at sea. From the Chinese the Arabs in all probability learned to use the magnetic needle, and in this roundabout fashion it was brought to Europe.

Flavio Gioio, of Amalphi, Italy, improved the Arabs' compass in 1300 by suspending the needle, and for this he is given credit generally for inventing the mariner's compass. But this contention must give way after even a casual investigation of the subject. He simply substituted a carefully balanced needle for one floating on pieces of cork or straw in a vessel of water.

A Chinese encyclopedia of 700 B. C. gives a very good description of the compass, written in such a way as to preclude all doubt that the contrivance long had been known to the Chinese at that date. Those who have read the "Arabian Nights" will recall what befell Sinbad the Sailor when his ship got too near the mountain of loadstone and all the nails were drawn from the planks, leaving the wrecked boat to the mercy of the waves. Ptolemy also speaks of a great magnetic mountain in the Chinese seas, and says it drew ships toward it unless they were made without iron and carried no iron aboard. Loadstone and its properties were known to Hesiod and Aristotle, and Pliny mentions it, saying that ignorant persons called it "ferrum vivum -quick iron.

Early Description of the Compass

There is a curious passage in one of Cardinal de Vitry's writings. He visited Palestine in the thirteenth century, and thus speaks of what we today know as the mariner's compass: "The iron needle after contact with the loadstone, constantly turns to the north star, which, as the axis of the firmament, remains immovable, whilst the others revolve; and hence it is essentially necessary to those navigating the ocean. What a remarkable comment is this. How near de Vitry came to the great truth enunciated some two centuries later by Galileo. If he only had reasoned from Polaris to the earth he might have become immortal by saying: "It moves." But at any rate he described the mariner's compass as exactly as it may be described today, so far at least as essentials are concerned.

The first mention of the compass by an English observer was in the twelfth century where it is spoken of in certain records of Alexander Neckham. The good ship "Plenty" sailed from Hull in 1338 "steered by a sailstone." She was the first English vessel to sail by the compass.

Columbus is credited with having been the first to notice the variation of the needle and he tells how much worry the discovery caused him. But the Chinese had knowledge of this annoying vacillation as early as III A. D.

So, touch what point we may in the modern development of this most useful

NOVEMBER. 1921

impressment of natural laws to the comfort, convenience, and safety of man, we are compelled to doff our caps and yield prior claims to the sons of the Celestial Empire.

The iron tip of the staff of Magnes pointed westward as it clung to the rock on Mount Ida, and following this direction twelve years after the magnetic needle was used in guiding European ships, Columbus trod the Bahamas as a prelude to his feet touching a larger, broader and infinitely grander shore a year or so later. So also had Diaz doubled the Cape of Storms and Da Gama had found his course to the East Indies. Today the Staff of Magnes is the magic wand that unerringly guides a world's commerce upon the seven seas.

Pulverized Coal

In Chemical Age, under the title "Forecasting the Fuel of the Future," there is an interesting discussion of pulverized coal and its application. Many fields of usefulness for this grade of fuel were found: first, where in any one installation the fuel consumption is at the rate of not less than eighty tons a day; second, where an inexpensive source of low-grade fuel is available; third, where the character of the coal is such that it cannot be efficiently handled in the ordinary way, either because of its size or friability; fourth, where operating practice requires special facilities for heat control; and fifth, especially where gas is available for use with pulverized coal when peak-load conditions must be met.

The factors which have to be taken into consideration when burning pulverized coal in suspension are a sufficiently low velocity of fuel travel through the combustion zone in order that the complete reaction may take place, a refractory furnace which will assist in maintaining a proper temperature, the admission of air containing free oxygen, and the disposition of the gaseous products of combustion and of the ash. Any coal reduced to particles of a size to promote quickly the chemical reaction which we call combustion, and then passed through a zone of the right temper

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ature, will burn satisfactorily in suspension, and this makes possible the efficient utilization of a great quantity of low-grade fuel which heretofore has not been drawn upon very extensively.

The principal points in the pulverizing of coal are given as follows: From the storage hopper coal is fed into a crusher that will produce lumps passing a threequarter by three-quarter inch screen or smaller. The lumps are then passed over a magnetic separator, which removes stray iron which might cause trouble in the pulverizing equipment. The coal thus cleaned is stored and dried on its way to a dry coal storage bin, from which it feeds by gravity to the pulverizer. The rate of feed is controlled to prevent flooding the pulverizer, and after pulverizing, the coal goes again to a storage bin located as near as possible to the point of ultimate consumption. It is to be seen, therefore, that the installation is a series of reservoirs, each of which should have sufficient capacity to permit operation irrespective of what takes place in the set of equipment immediately preceding it.

In the cement industry many millions of tons of pulverized coal have been handled by means of screw conveyors without damage and we must realize that pulverized fuel in mass is neither explosive nor highly combustible, and that danger is encountered only when, like other readily oxidizable dust, it is in suspension in air.

Open Shop and Steady Work

A just basis of relations of capital and labor will be the greatest promoter of prosperity we could have. It is necessary that the closed shop shall not stifle initiative and production. We cannot run the risk of drifting into the unfortunate state of Britain.

The best way to remove the obstacle of the closed

shop is to give the worker what he looks to the union to secure to him very largely, that is, a steady job. The continuity of work is the one great solicitude of the worker. The solution of the problem lies with industrial managers as much as it does with himself. Industry should be so controlled by wise, vigilant leaders acting as a national body in cooperation with the government that we shall have no more serious depressions. It can be so controlled.

The contract of the future should be an open shop -permanent employment contract. This is the ideal to work to. It cannot of course be attained