The Merthyr Express

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Antiquarian Column. We have at numerous times received sug- gestions from readers interested in antiquarian matters that we should devote a portion of our space to these subjects, which have a wide range and furnish topics of daep interest to a greai number of persons We have decided to reserve a. column for this purpose, and cordially invite all parties interested in antiquarian sub- jects, of whatever nature, to send notes within their own personal knowledge, or reading, for publication in this column. We have no doubt I' that the contributions tbemselvea will fre- quently suggest others in which much informa- tion of an enlightening character, and having the interest of novelty to 4 vast number of Tea,de.ra, will be forthcoming. Matters relating to the counties of Glamorgan, Monmouth and Brecon will naturally have a special interest, hut there is no reason why others of a wider and general bearing should not find a place in the col man. THE EARLIEST DIRECTORY OF MERTHYR TYDFIL. Our first contribution is from the "Universal British Directory of Trade, Commerce, and Manufacture, comprising Lists of Inhabitants of London, Westminster, and Southwark and of all the Cities, Towns, and Principal Villages in England and Wales," a work of 5 vcls publish- ed in London. The year of publication Lis given as 1792, but that probably would be the year in which the first volume appeared, and the complete publication %,as evidently a slow pro- cess, since February 8th, 1794, is mentioned as the date of the opening of the canal between Merthyr and Cardiff. The list of names of gHuacipal residents and tradesmen should be of special interest and probably some of our readers may be able to identify amongst them the predecessors of present day inhabitants. The "village of Pen-y-darran. adjoining which is Herivian Furnace," obviously is intended for Penderyn and Hirwain This is the earliest known directory of Merthyr Xvdfil There is nothing in the number, from which the follow- ing extract is taken, to denote the significance of the letter F in parenthesis a taehcd to some of the names. iMERTHYR TYDFIL, GLAMORGANSHIRE Merthyr Tydfil is twenty-five miles from Car- idiff. seventeen from Llantrissent, twenty from (Brecon, twenty-five from Abergavenny, twen- ty-four from Neath, and 179 London. It is now a considerable place; and has two mark- ets weekly, viz-, Wednesday and Saturday, and fairs November 18 and December 2 There are also fairs May 13. Trinity-Monday, Septem- ber 3, and October 21; and great markets, every other Monday from May to Michaelmas, which are Lopfc on a large mountain called jWavn, about a mile above Merthyr. No place in the kingdom has increased so touch in trade and popularity, within the same number of years, as Merthyr, and, it is certain. that the different iron-works of Cyfarthfa, Dowlau, Plymouth, and Pcn-y-darran, collec- tively. make on tho average about 253 tons of iron per week The quantity of coal consumed for that purpose is 245 tons per day The iron- stone. coal, and lime-stone, at eomo of the works, are within one hundred yards of each other. The canal from this place to Cardiff was cpened on the 8th of February, 1794, with the greatesi rejoicings. It. was a work of great magnitude and ingenuity, and is now carried one mile and a half below tho town of Cardiff, «o that ships can sail in and out of the canal- ba-son daily. Some particulars of this canal are inserted under the article Cardiff (vol. ii p 638 ) but the who!e cost to the time of com- pletiori was about 120,0001 Before this canal was cut, there were upwards of twenty waggons employed in conveying iron to Cardiff, from -whence it is shipped to different parts of tho iincdom The parish of Merthyr is very extensive, Met contains five hamlets. The Earl of Bute is lord of the manor, has the presentation to the rec- tory, and receives a chief-rent from every tene- ment of land therein.—There is a regular post from Cardiff to Merthyr three times a week, vnd one to Brecon every Tuesday, with a cart for the conveyance of goods.—The following are the principal inhabitants.— GENTRY, &C. Crawshay Richard, Esq. (F.) Ironmaster and Justice of the Peace Davies David, Gent (F ) Davies William, Gent. (F.) Evans Lewis, Gent. (F ) Hill Richard, Esq (F.) Iron-master and Jus- tice of Peace, Plymouth Furnaces Hcmfrny S., Esq.. (F.) Iron-master and Jris- fcce of the Pence, Pen-y-darran. ;Foreman Richard, Esq Iron-master. Rees Da.vid. Gent. (F.) Rees Thomas, Gent (F ) Skey Captain George, Royal Navy Thoma3 r-Aryrd, Ksq (F.) Thomas William, Gent (F.) Thompson Robert, Iron-master Watkin George, Gent (F ) Iron-mastex ,Williams D Esq (F.) Jusvice of Peace WiliiarLS William. Gent (F.) CLKEGY Danes Rev John. Curate Davies Daniel, (F) Dissenting Minister i Price William. Dissenting Minister I PaYSIC Levis Ab'M.ba'n, Apothecary and Man-mid- pife 40am W., A^otLctary aud Man-midwife Williams Thomas, Surgeon and ditto LAW I Griffiths Phillip, Attorney Prichard John, Attorney Watkins William, Attorney TBADEKS. Birch James, Engineer Bowen Owen, Watchmaker Brown John, Butcher Brown John, Linen-draper, etc. Corbet Wm. Hair-dresser and Perfumer Cottrell William, Butcher Daniel Edward, Shoemaker David Hopkin, Mason David John, Harper David John, Baker and Cheesemonger Davies & Williams, Meroers and Drapers Davies David, Cheesemonger Davies David, Grocer and Tea-dealer Davies Eleanor, Angel Inn Davies Wm., Glazier and Ironmonger Edwards Richarjl, Carpenter Evans Thomas, Meal man Evans Wm. (F.) Vict (Royal Oak) Evans William, (F.) Carpenter Farnel Edward, Carpenter Gates Thomas, Shopkeeper Greenhouse John, Saddler Griffiths Robert, Taylor Griffiths S. Currier and Leather-cutter Harris Edmund, Taylor Harris Philip, Chandler Hemus Joseph, Brickmaker Higgins John, Taylor Hill William, Gardener and Seedsman Hopkins J.ohn, Taylor Hopkins Morgan, Mason Hunter Joseph, Miner and Victualler Huffey Thomas, Shopkeeper James Edward, Mason and Baker James Thomas, Mason and Vict. (Fox) James William, Vict. (Mason's-Arms) Jenkins Jenkin, Victualler, (Cross Keys) Jenkins Margaret, Star Inn Jones David, Taylor Jones Evan, Accomptant Jones Henry, Mercer, eta. Jones Richard, Taylor Jones Samuel, Carpenter Jones William, Victualler & Shopkeeper Lewis Daniel and David, Coal-merchants Lewis Lewis, Accomptant Lewis Morgan, Shopkeeper Lyndon George, Agent to the Pea-y-darraa Company Mahony F Peruke-maker Miles Thomas, Shoemaker Miles Thomas, Vict, and Parish-cleirk Miles William, Shoemaker Milward B. Shopkeeper and Forgeman Morgan David and Son, Butchers Onions Peter, Mathematical-instrument Maker Okey Mary, Ladies' Board-school Powell and Thomas, Mercers, etc. Powelis Misses, Druggists, etc. Probyn Ann, Vict. (Carpenter's-Arms) Probyn Edward, Joiner Probyn Thomas, Boot Inn Probyn William, Maltster and Boot and Shoe Maker Prosser John, Shoemaker Roes John, Shoemaker Rees William, Cooper Roes Thomas, Mason and Baker Reynolds William, Butcher Is Reynolds W illiam, Butcher Richards David, Cooper Richards David, Vict. (Greyhound) Richards Morgan, Butcher Richards Thomas, Brecon Carrier Richards William, Carpenter Richards William, (F.) Calciner Roberts James, (F.) Crown Inn Roberts David, Brazier and Tinman Rosser Elizabeth, Toll-gate Keeper Rosser Rees, Victualler (White Lion) Thomas Daniel, (F.) Malt-dealer Thomas Lewis, (F.) Carpenter Thomas Meredith, Butcher Thomas Robert, (F.) Farmer Thomas Thomas, Cabinet-maker Thomas Thomas, Boot and Shoe Maker Thomas William, Mason Trick John, Watchmaker Walters John, Gardener and Seedsman Way William, MeaJman Wayne Matthew, Accomptant Webber George, Vict. (Plymouth-Arms) Williams David, Cooper Williams David, Victualler Williams Edmund. Miller and Victualler Williams J., Shopkeeper & Officer of Excise Williams John, Skinner Williams Morgan, Weaver Williams Nicholas, Blacksmith Williams W. Painter and Stone-cutter Williams William, Chandler Williams William, (F.) Miner Williams William (F.) Shopkeeper Williams William. Shopkeeper Wood Richard, Nailer .0 In the vicinity of ivlerthyr are tne following villages, &.—Seven miles south is the village of Lanvabom-Six miles and a quarter south is the Quaker's Yard, containing an inn and tavern, and several houses.—Three miles west is Aberdare village, and the seats of John Knight, Esq. Hugh Lord, Esq. Richard Rich- ards Esq. and the Rev. Edmund Williams, B.L.D.—Six miles north-went is the village of Pen-y-darran, adjoining which is Herivian Fur- nace, belonging to Samuel Glover, Esq. Ifc makes about thirty-five tons of pig-iron a week. -Tiro miles north is Coed y Cummer Village.— Three miles north east is Vaynor.—Five miles north west i§ Gi%wtn, the seat oj William Mor- SM, SfiSL

I CORRESPONDENCE. The Editor wishes it to be distinctly understood that he will not hold himself responsible for the opinions or statements of correspondents, nor under- take to return rejected manuscript. Correspondents MUST write on one side of the paper only. Correspondents are requested to condense their re- marks as much as possible as. owing to the very 11 great demands upon our space, we cannot undertake to publish letters of great length. Letters of a personal character will not be inserted. ..f\o.

TO CORRESPONDENTS. Michael Downy.-At the end of April; date not yet fixed. We have received a long letter from the Rev T. O. Davies, Baptist minister, Llanhilloth, on "Chuuch of England Clergymen and the Brewers," but we axe unable to find room for ib this week. D. H. Dafis.-Yoti-r letter was received too late for insertion this week.

A MERTHYR LIBEL ACTION. Sir,—Mr. Mann's letter, embodied in a. para- graph in your issue of March 12th, 1910, head- ed, "A Local Libel Action," not being pub- lished in the ordinary form in the correspond- ence columns, is likely to escape attention. Mr. Mann's suggestion that a defendant- should give security for damages and costs may nave the merit of novelty and audacity, but will hardly be looked upon as a practical one when the plaintiff himself has made default in carry- ing on tho action. The facts of the case are as follow: In July, 1909, Mr. Mann, through his solicitors, Messrs. John Vaughan and Son, of Merthyr, issued a writ against me in the High Court of Justice, claiming damages for libel. On July 22nd, Messrs. Baker and Nairne, of London, the solicitors to the National Union of Teachers, entered an appearance to the writ on my behalf The plaintiff having failed to take any further Tstep in the action, nay solicitors on November 17th issued a summons for the dis- misoaJ of the action on the ground of want of prosecution. No step being even then taken by the plaintiff, an order was made by the court on December 2nd, dismissing the action for want of prosecution, with costs to be paid by the plaintiff. The bill of costs was deliver- ed to Messrs. John Vaughan and Son on De- cember 16th. The costs have not yet been paid. There has been no want of readiness on my part to meet Mr. Mann in court.—Your obedient servant, WM. HARRIS.

DANGER SPOT AT ABERFAN. Sir,—Will you kindly permit tpe to call the attention of the Merthyr Council to a very dangerous spot opposite the Mackintosh Hotel, Abarfan. Perhaps after there has been an acci- dent there they will see into it, and get some- thing done.—I am, yours, etc., A. MILES. Snell's Cottage, Aberfan.

PROPOSED MAIN ROAD THROUGH RHYMNEY VALLEY. Sir,—The remarks of your correspondent, "Recorder," in recent issues, and especially in your last week's issue, call for some comment and criticism. I do not know what he "echoes." If his remarks echo other than his own voice they echo the voices of assertive self-seeking in- dividuals who by no means represent the true interests of the parish of Gellygaer and the Rhymney Valley. The repeated assertions in hat column with reference to the proposed main road would appear to be designed in fur- therance of certain sectional interests inimical to the true welfare of the district. There has been for years urgent need for the construc- ion of a main road on the Glamorganshire side of the valley, a road not only to join Bargoed and Hengoed, but those two places with Ystrad- mynach, and to connect at the latter place with the existing county road to Caerphilly and Cardiff, and to Merthyr and Aberdare, forming thus a good main artery for the whole valley. Now, anybody with the veriest grain of commonsense can see the proper and natural route for such a road. The natural line ap- peals instantly to the disinterested person. But as soon as the matter was broached, and much water has passed under Maesycwmmcr viaduct since then, people with selfish interest-s to serve were at once aJert to see whether the matter could be turned to their advantage, and to use "Recorder's" own phraseology, "owners of property'5 on the west side of the railway Drought to bear all fciio influence they possess- ed, and that influence subsequent events proved to be powerful and considerable, to prevent the road taking its natural and sensible course, in order to divert it along Brynavon-terrace, and thus enhance the value of their property. The owners of bouses on the eastern side, I may in- form you, have never fought for the road to pass their properties. The fighting has been entirely by the opposite party. What they had to fight was not the actions of the eastern eid- ers, but the natural advantages of the route first proposed: and any eort of an argument would do; ridiculous thougji it may be to the verge of absurdity. Take the latest "red herring." tho one "Re- corder" dangles before o<r > ■ v.cck's issue-the unhealthincss of ti road. A a'n 11 stranger to the district would really infer from his remarks that the Rhymney Valley was perennially filled with mephitio vapoun. But UlQ fog it in 'o' fijyft by,aio. Again, with reference to the sewage. We know that we nave a Council that can stand con&ider- Aole improvement, but inefficient aa they may be, we can hardly believe them capable of al- lowing sewage to spread over the fields after the sewer is constructed, which "Recorder" himself says is to be made along the valley route. Perhaps lie has such little faith in the Rector and the Council, of which the lat- ter is such an ornament, that he is afraid the sewer will be so badly constructed that sewage will escape all along the route. And yet fur- ther, has he taken the trouble to find cut how the roaii has been surveyed? If not, let him do so, and he will find that the road will not hug the river, but is surveyed to pass along near the railway, quite a distance from the river, and that the difference in elevation be- tween the road and one above the railway would only be a matter of a few feet. It would have to be a mighty big storm and flood that would reach the road as surveyed; and "Re- corder's" harrowing picture of a disaster such as at Clydach Vale is superlatively ludicrous. Still further, he says that "a full half-mile of the proposed route" (the one he wants) is already constructed from Ystrad Mynach to the end of Ce £ n-road,^ Hengoed. Weil, "Recorder" may be in good form, sound in wind and agile, and may like to climb hills at an angle of 30 de- grees, but the ordinary individual chooses rather a level road. Just fancy the poor ped- estrians, the fagged cyclists, the weary, over- worked horses, the panting motors, and tho heavily laden pantechnicons negotiating the Bedwlwan Hill, in that beautiful "already con- structed" half-mile. "Recorder" would appar- ently like the roads to pass along the hill-tops like the ancient roads. Some day we may want a tramway system through our valley. What about Bedwlwyn Hill then ? Then he states that the lower route would be the more costly. It is well known that its construction on account of its level character would be much cheaper. Also the landowners on that route have actually not only offered their land, but offered a substantial contribution to. wards the cost, and the county would bear a largo proportion of its cost, whereas it would not contribute towards the other. Is it true that the real object of "Recorder's" remarks is to help to scotch the road through the valley entirely so that Bargoed can have it to the Cylla? If so, w^ can assure him that the elec- toral interests of the Rector of Gellygaer, which he has at heart, will not be furthered by play- ing into the grasping hands of Bargoed people who desire nothing but their own increase, and the retardation of the development of all other places. Have we not had enough exploitation of our parish already without having to sub- b- mit to these further sinister designs? Are we to understand from "Recorder" that he repre- sents the Rector's opinions, and that the latter admits he has been a party to the prevention of the construction of the main road, and that the Rector is opposed to its construction along the best and cheapest route—that is, alongside the railway on the eastern side? If so, let that circumstance be well noted in view of the com- ing election. Let it be well noted that not only by property owners in Hill-streetand Raglan-road, but also by those on the eastern side of Glanynant Pengam. Let the people also of Glanynant well observe that some people wish this traffic from Ystrad mynacb and down the valley to have to climb the steep Bedwlwyn Hill. Let the people of Ystradmynach understand that when in the future they wish to proceed to the Hengoed and Maesycwmmer stations and to Maesycwmmer and Fleur-de-lis villages they will still, as of yore, have to climb Bedwlwyn Hill to the top of Park-road. Let the people of Brynatorj-terrace and contiguous roads understand that it is not really an attempt to bring the road that way but to kill it entirely so far as Hengoed is concerned.—Yours faith- fully,

A PROPERTY OWNER ON BOTH SIDES. COST OF LABOUR REPRESENTATION AT EBBW VALE. Sir,-Having received no reply to my last letter, will you spare me with a little more space in your paper to ask a few more ques- tions of Mr. Evan Davies. We are told by him and his colleagues that all the municipal expenses are paid out of the money returned to the district funds from the Parliamentary levies. Now, the amount returned is 4d. out of every le., and reckoning 4,000 members in this district at 4d. per head, this would amount to £ 66 17s. 4d. per annum. Arc all the munici- pal expenses paid out of that amount? I also unclerstand that a registration agent was elec- ted by ballot for this area at a ealary of ;8156 per annum, and have not four local registration agents been appointed who are to receive 25 each per annum, which means another 520 ? This amount for the local agents is supposed to oome out of the money returned from the Parliamentary levies. Lastly, is it not a. fact that the resolution which Mr. E. Davies ways he cannot forgive the Trades Council for pass- ing was proposed and seconded by his own colleagues ? Was it not Mr. Griffiths who pro- posed, and Afr. Barber who seconded that the deputation of the N.U.T. be admitted to the Trades Council? And was it not Mr. Burfowe who proposed that no payment be made to any member who refused to obey the mandate of that Council? If no answer to these questions be forthcoming, then the electors may answer for themselves at the poll. Thanking you for i your kind insertion,—I am, yours, etc., ] JAMES GtQULDINfiL < ^17#; Bbjbw ¡.

A PLAGUE IN EBBW VALE. Sir,—Would you kindly, allow me to refer to a matter which concerns many of your readers? I ailude to the plague of juvenile hooligans which is now raging in every town and village— and in no town worse than in Ebbw Vale. If the powers that ba were to manufacture all the criminals they could, they probably could not succeed bettor. The parents seem to have no control over their children, and evidently do not wish to have control over them. The school teachers are threatened with pains and penal- ties if they chastise them when necessary, and the magistrates a.re dilatory about ordering the juvenile criminals who are brought before them to be subjected to corporal punishment. All this is misplaced sympathy. The senses of man are prone to evil from his youth. And if the parents will not do anything to restrain the evil inclinations of their children, then, in the in- terests of the community and particularly in the interest of the children themselves, it behoves those in authority to do what lies in their power "Spare the rod and spoil the child" is an adage which is as true to-day as ever, though it has fallen into disuse. I have beard men, who, in their early life had been ordered by the magistrates to be birched, bless the day on which they received the first castigation, for that was the turning point of their lives. It is useless to expect flie working claM-that is the class whose children a.re the worst offenders— to pay attention to the manners of those under their care. The fact that the working men of this counry spend £100,000,000 annually in drink is conclusive proof that they are not cap- able of looking after themselves. The legiti- mate use of the cane never killed any one. If the wasters of humanity now at the coke ovens in this town bad, in their youth, been forcibly reminded of the difference between right and wrong their case would not now be so bad. Something more drastic than moral suaaio is needed to reform mankind. There is no lack of preachers and places of worship, but it seems the more of these we have the worse the people become I admit that it is in the power of employers of labour to say to their employees, "If you work five hours for us. we will allow you to work three for yourself But what use is there in advocating higher wages for the work- men so long as their motto is "Tho more wo earn, the more we'll drink." I believe it is in the power of at least seventy per cent. of the working men to be independent at forty years of age. Their main objects in life are drinking, gambling and immorality. The number of con- victions for drunkenness is misleading. It is safer to judge from observation and the drink bill to know the state of the country. Gamb- ling is on the increase. When gamblere are I summoned to appear in court they usually em- ploy practitioners to defend them, and often the accused are either discharged or ordered to pay costs or a paltry fine. It is hardly necessary to say anything about immorality. The moral standard of our towns and villages could scarce- ly be lower. One has only to visit any of the out-of-the-way places any night to see sights that would lie enough to make any one blush. It would be unfair to conclude without saying that there a.re parents who bring up their children as they ought; and that there are children who do not require such a liberal use of the rod as others, but, these are in the mi- nority I am afraid I have trespassed unduly on your space, but the subject is one well worthy of consideration.—Yours faithfully, A WORKMAN.

TREDEGAR WORKMEN'S NEW HALL AND INSTITUTE. Sir,—May I crave a short spaoe in your valu- 1 able columns, for the purpose of making a few remarks on the above subject. It is now a well-known fact that after two ballots of the workmen, the committee are quite in as much of a dilemma. as ever, and the attainment of the object is as far as ever from being realised. As an outside subscriber, I would not venture to address you upon the question, were it not for the fact that I was invited to vote on the last ballot. Why the outsiders should be con- sidered worthy of this honour on this occasion and not on tha former is, to me, rather a strange mode of procedure. However, now that the outsiders count, perhaps I may not be considered infringing upon the rights of others by giving my opinion of the situation, and sug- gesting what I think would be an easy way out of the difficulty That a large hall and institute is required I at onoo adrni, and anyone who would say otherwise would, to me, be a strange person- age; but how to get at the necessary, funds for providing same is the puzzle. I have a great amount of sympathy with the majority who voted a-gainst the scheme of the committee at the last ballot. To me, some of their argu- ments are uncontrovertible. It is quite true that the amounf asked for is very small, viz., one halfpenny per week, or two shillings and twopence per annum; but once the scheme is floated, there is a possibility, nay, a probability, that this will be found to be too small an amount, and then it would be too late to turn back. The consequence would be—another in- crease in the contribution. In my opinion, the scheme is not fair. I look upon the matter as an investment, a.nd I think that the only way to secure a good hall and institute for the town is to form a limited liability company for that purpose. Let every employee of the com- pany be asked if he is prepared to take up one, two, or more shares in the venture, and give the outsiders the same privilege. The money need not be paid all at once, but could be called in as required. As far as the employees of the company are concerned, I daresay that the management would permit the money to be stopped in tho offices, and the member, when he has contributed the price of the. share or shares, could then receive his scrip for same. It would not matter then if, after paying, six or seven poundt, towards the movement, he left the employ of the company, he would still hold scrip for that amount; and if it should by chance turn out a financial success, he would reap his benefit accordingly; but under the scheme which hM just been voted upon, ho might go on paying, perhaps, for ten or twenty years, and then leave. His interest in tho concern would at once oease, and the man who took his place reap the fruits of his labours. It is not my intention to go very minutely into details: I simply throw out my suggestion as (to me) a reasonable way of reaohing the ambi- tion of tho committee. I do not wish to pose- as a severe oritio of what has been done, but it must now be very evident that new ways and means must be devised ere the efforts of the committee cfn be crowned with success. If the site which is now offered is not adopted, it will be a sad reflection upon the town. gener- ally. Many objections will undoubtedly be raised to the scheme which I have somewhat roughly and, I admit, imperfectly outlined. Some of them I can imagine now, such as: The hall would not be the property of the workmen. The hall would be a private nail, and not a workmen's hall. The hall would not be under the control of the Library Committee, etc.. etc. These objections and others of a like kind can easily bo met. The hall would be a workmen's hall, and the property of the work- men, in exactly the same ratio as the number of shares which they would hold. It could hardly be under the control of the Library Committee as such, but would be under the control of trustees, which (to me) would be better, elected by the shareholders The rights of the Library and Institute generally to tho use of the buildings, and the terms of such, could easily be made sscure in the "deed of constitution."—Thanking you in anticipation, yours faithfully, „ LLEW. HOWKLLS. Earl-street, Tredegar.

AN INCOME TAX WARNING. Sir,—Will you extend to me the hospitality of your columns to draw attention to the fact that, notwithstanding the present financial dead- lock, all claims for the return of income tax (e.g., in respect of income being under £700, interest paid to bankers or life insurance pre- miums) should be preferred before the end of the financial year on April 5th next. I would point out that if these claims are not received in Somerset House on or before the 5th day of April, one whole year's tax, now recoverable, may be irrevocably lost.—I am, dear sir, yours faithfully, WILFRED T. FRY, Secretary, The Income Tax Reclamation Association, Ltd. 14, Queen Victoria-street, London, E.C.

THE DAYLIGHT SAVING BILL. j Sir,—Will you permit mo to draw attention { to the fact that when the Daylight Bill is passed, we shall leave our beds, and follow our daily pursuits on the first morning on which the alteration of the clock takes place at exact, y the same distance from sunrise as we did this morning, and, therefore, as the con- ditions of life in regard to the early part of the day would certainly be no worse on the oc- casion of the first alteration than they were this morning, it ia difficult to believe that the change could cause grave inconvenience to any- one. I shall be pleased to furnish your readers with any particulars relating to the proposals on hearing from them.—Yours faithfully, W. WILLETT. Sloaije-square, London, S.W. 21st March, 1910.

Deafness Cured. I A gentleman who has cured himself after suffer- ng for 14 years from Deafness and Noises in the Head, will be pleased to forward full particulars if his Remedy, post free. Write, H. Clifton, 8JL 3omwMti 0hn»bw», Wl, Loadoo. W.O. JJ

Merthyr Corporation Cemeteries. EXPENDITURE AND REVENUE. On Monday night the Merthyr Corporation received a report from a Sub-Committee dealing with the receipts and expenditure for tho several cemeteries controlled by the Council during the year ended 31st March, 1909. In the course of an exhaustive report, Mr. W. R. Harris, the Borough Controller, stated:—The account for the Cefn and Ffrwd Cemetery showed that the expenditure exceeded the revenue by I £709 17s. 4d. The expenditure includes the amounts paid in redemption of loans, and in- terest thereon, which are an annual charge on the cemetery, a.nd a sum of £90 3s. 7d. in ■ respect of items which would not recur. The revenue from burial fees and sundry other sources was just sufficient to cover the main- tenance charges only, and it is necessary to consider how the revenue may be increased so as to provide partly, if not wholly, for the amount required to meet the repayment of loans and interest thereon. The number of burials during the year was 644, and the Com- mittee's working expenses in connection with these burials averaged 12s. 9d. for each inter- ment, whilst the fees received in connection with such burials averaged 13s. 4d. each. There was, therefore, but a margin of 7d. per burial to meet charges which last year amounted to £1 4s. Id. per burial, and thus for each inter- ment at the Cefn and. Frfwd Cemetery the rates contributed a aum of £ 1 3s. 6d» towards the cost thereof. The Pant Cemetery account showed an excess of expenditure over revenue amounting to £212 13s. 6d., and in this account the revenue from burial fees and all other sources was in- sufficient to meet the normal working or main- tenance expenses. In addition to the main- tenance expenses, til 8 6s. 9d. had to be found for repayment of loans and interest thereon, and £57 4s. for compensation. The latter item would not recur, but the deficit on the maintenance account of £37 2s. 9d. and the £11868. 9d. for principal and interest, must be met annually, and provision has to be made for this. The burials at Pant Cemetery last year numbered 478, and the normal working ex- penses in connection with the cemetery averaged 15s. 6d. for each interment, whilst the burial fees received only averaged 12s. 5d. for each I interment. There was, therefore, a loss of 3s. Id. in working expenses for each interment, and the repayment of loans and other expen- diture cost a further 7s. 4d.t so that a sum of 10s. 5d. per burial had to be contributed in aid of the burial fees. At Aberfan, it is interesting to note that the account shows a balance in favour of JE13 17s. Id. after the inclusion of items amounting to £15 Os. 9d., which will not recur. Against these two sums, amounting to £28 17s. 10d., must be set an annual charge of £23 6s. 8d. for repayment of principal and interest, which was not paid last vear, and the account will show a balance in favour of £5 lis. 2d. The interments at Aberfan numbered 192, and the working expenses averaged 8s. lid. for each burial, whilst the fees received averaged lis. 8d. each. Ordinarily, there would have been a further charge of 2s. 6d. per burial for capital charges and interest, and even then the fees received would leave 3d. per burial in hand. The account for the Treharris Cemetery showed that the expenditure for all purposes exceeded the revenue by £127 Os. 6d, In the expenditure is included the sum of £136 14s. 6d. for repayment of loans and interest, and £13 3s 3d. for items which will not recur. The revenue from the burial fees and other sources exceeded the working expenses by £22 17s, 3d., but the heavy charges on this cemetery for loan repayments and interest converted the slight gain into & loss of £127 Os. 6d. The number of burials during the year was 117, and the working expenses averaged 13s. per burial, whilst the burial fees received averaged 14s. 9d. The repayments of loans and interest, however, required 23s. 4d. per burial, so that the Is. 9d. difference between working expenses and fees received did not materially help the fund, and there remained to be found a sum of 21s. 7d. in aid of the fees received for each bunal. The Committee would observe, said the Controller, the varying cost of working at the several cemeteries, but, with the exception of Pant, unfortunately, the working expenses exceed the fees received by 3s. Id. for each interment. The Cefn and Ffrwd Cemetery lies in parishes outside the borough, and was. assessed to its full value for rating purposes, whilst the three other cemeteries, which were in the borough, were assessed at a nominal value The staff employed at the several cemeteries, and the basis upon which they are paid, was set out in the following statement:— CEBIT AND FFRWD CEMETERYWatkin Mere- dith, sexton, £85 a year and house and coal; Mrs. Meredith, cleaning chapels, £7 16s. per annum; David Powell, Philip Powell, Henry Bevan, Thomas Prosser, gravediggers, 4s. tld. for opening grave, 3s. 6d. for re-opening grave, 12s. for opening for bricked grave; Thomas Prosser, labouring, 4s per day PANT CEMETERY—John Thomas, clerk, £88 8s. per ammum; Frederick Bunn, sexton, £91 per annum; Mrs. Bunn, cleaning chapels, £4 per annum; Joseph Burgoyne and Henry Gittoes, gravediggers, 4s. 6d. for opening grave, 3s. 6d. for re-opening grave, 128. for opening for bricked grave; Henry Gittoes, labouring, 4s. per day. AJ3EBFAJ? CEMETERY.—John S. Crebey, sexton, £65 a year, with house and coal; also allowed 9d. per fortnight for train fare, and assistance from yard when required. TBEEABRIS CEMETEBY.—E. J. Thomas, sex- tont £û5 a year, with house and train fare, Is. Id. each fnonth. Assistance from yard when required. The difference in the average fees received for interments is to be accounted for by a larger number of bricked graves, and selected situa- tions, being required in some cemeteries, an also by the ejjtra fees demanded for the burial of non-parishioners. I have prepared, and will submit at y.our meeting, a statement of fees charged by other burial authorities for comparison with your scale^of charges. Many of the authorities make charges for the erection of tombstones and headstones, and the cleaning and setting of graves, but no such charges have hitherto been made by your committee. The charges for opening graves are also in many cases higher than your own. The Sub-Committee considered that the present system of paying the workmen at Cefn and Pant by the number of graves and then filling up their time by day work was most unsatisfactory. The earnings of the men at Cefn vary very considerably, and their hours of work were uncertain, some of them only working a full day two or three times a week. The Com- mittee recommended that three men, in addition to the sexton, are quite sufficient for Cefn, and that one should be a practical gardener, .whose chief duty would be to look after the shrubs and flowers and keep the place in decent order. When necessary he could help with the grave digging, and the two other men could assist in the gardening work in their spare time. The Committee also recommended that all the men at Cefn and Pant, other than the sextona, be paid a wage of 26s. per week of 54 hours. The report was adopted. At another meeting of the Sub-Committee the Borough Controller submitted a return, showing the various changes made by other local authorities for interments, and the Com- mittea instructed him to circulate copies of lucb return amongst the memberc, with a view to revising the present scale. The draft new regulations were also considered.

A GROWING EASTER CUSTOM. It is interesting notice the swing of the pendulum in the customs of different era- 10D$. The old-time Valentine with its mawk- ish sentiment seems to have vanished on pur- pose to give greater significance to Eastertide. Everything now is eminently practical. To-day even the expressions of friendship and -esteem take a. practical form. The giving of Easter presents has become so popular that the large shops organise fecial exhibitions, a notable example being that at H. Samuel's watch and jewellery establishment. Mr. H. Samuel's busi- nees is peculiarly adapted for the selection of Easter gifts, comprising, as it does, beautifully- designed jewellery, watches, silver plate, high- class cutlery, etc., including: a. charming variety of new designs in silver goods—every artiole off. at next to factory rioes. Tile range of choice ia as rich as it is varied. Theprlces suit the pockets of those to whom economy if of tlie first importance. The vastness of Mr. BL Samuel's business and enormous sales ensure his customers reoeiving the utmost value for I money, whether the article costs a few shillings or a few pounds. Purchasers at H. Samuel's secure other advantages in addition to the great saving effected by buying from -such a huge organisation. The value of every article is guaranteed by a full month's trial, and Mt. H. Samuel even refunds customers' railway fares up to thirty miles if the purchase amounts to 25s. Readers who intend making presents (ibis Easter should not miss inspecting the lavish display of good things "t Mr. BL Samuel's.

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