Engineering Vol 72 1901-08-02
Transcript of Engineering Vol 72 1901-08-02
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7/23/2019 Engineering Vol 72 1901-08-02
1/35
AUG. 2, 1901.]
E N G I N E E R I N
G.
139
P I PE - FLANGE
DRILL I
NG
M
CHINE
.
CON 'TR UCTED BY :MR. OEORGE ADDY, SHEFFIELD.
(For
D
esc i
ption, s
rf
14
5. )
- . --..... '-- -
. . . . . . . .v.
- . . . -
....
'
_
,
THE
INSTITUTION
OF ELECTRICAL
ENGINEERS IN GERMANY.
Conclu e from page
126
.)
THE M UNIC
IPAL
EL ECTRI C
IT
Y w
OR
KS AT
N
UREUBER
G.
AN acc
ount
of these work
-s
will be found
in
EN G INEERI NG, vol. lxvi., page 845, our issue of
December 30
, 1898.
Tw
o
new vertical
co
mpou
nd
engines,
of the Mas
chinenf
a
brik
Ni ir
nbe
rg,
with
monophase dynamos, have been
in sta
lled, each of
900 ho rse-power . Th ese engines run at 93.75
revolutions, whilst the
old
engines of 500 horse
power make 125
revolu
tions.
Pa r
a.lle
lising
appears
difficult
under
these circumstances
;
but
one
of
the
big ge
nerat
ors
was started
and
stopped
aga
in
in parallel with the others without trouble. Alto
ge ther 450 motors, co
llectiv
e
ly
of 1300 hor
se
-power,
have b
een
joined
to
the mon
op
h
ase central
station;
they are
most
ly of 10
horse-power
and
less, with a
m
axi
mum of 50 horse -power.
Three alterna
t
in
g
current arc lamps
are
put in series on
the
low
tension mains of 250
volt
s. The electric tramways,
which
have a pretty hard service on the crooked
hilly streets, are no
t
worked from the
monophase
cen tr al.
Their
power stat
ion
was
built by the
A.
E. G., of Berlin,
and
later, was
extended by
t
he
Schuckert
Company.
The
Hunt
coal
disc
harger at
the monophase central was examined with inter
es t
.
The full truck
desce
nds
by g
ravity ;
n ear
the end
of
its
path it
picks up
a
bar, placed
across
the
tr ack at the
de
sired spot ;
the
bar is attached
by
a
wire rope to a counterweight which draws the
truck back as soon as the coal is discharged. Th is is
effected by the two
sides
of the truck swinging o
ut
when
the
vehicle
st rikes
a
gainst
a
fr
og.
Leaving Nuremberg
at 7
A M
on Wednesday
morning- members were kept to
ea
rly hours
he
party arrived at
Frankf
or t -on-the-Main by noon,
and were entertained at lunche on by
the
Elek
tricitats
A ~ t i e n G e e l l s c h a f t vorm. La
hm
e
yer and
Co.,
Pr
ofessor
Salom
ons,
Directo
r F . J o
rdan,
Messrs. Astfalck, Collischonn,
Profess
or
Epstein,
and other members of t he firm, doing the honours.
During their stay
at
Frankfort, and on the excur
sions to Wiesbaden and Homburg, members were
the
guests
of
t
his
firm,
except
at
t he
dinn
er
at
t he
Palmen
G
arten,
which was given
by
the
Electr
o
technische Gesellschaft
of Frank fort.
THE E. A. G., voRl\I. L AHUEYER. AND Co.
Th
e L a
hm
eyer Company is intimately c'-mnected
historically
with the Frank fort Electrical Exhibi-
r
I " "
'
- '
ti
on
of 189
1.
Mr .
W.
La
hmeyer
open
ed
his
bu
s i
ness
in the autumn
of 1890,
and
w
orked
chiefly for
the coming exhibition.
In addition
to the famous
transmission from Lauffen to Fra.nkfort, t here was
in 1891 another electric power transmission of tri
ph
ase currents from Offenbach
to the Exhibition,
a
di
st a
nce of six miles. Th is was La
hm
e
yer and
H as
selwander's wo
rk.
Mo tor generators
in
the Exhi
bition converted
the
triphase currents in to con
tinuous currents, a nd Lahmeyer also exhibited his
first r
otary
converters. The n ew works
in the
H och
st e
r
stra
sse, which \Ve
re
visited
in the afte
r
noon, were built in 1892, and the nam e of
the
firm
was changed
in
to its actual style. Mr. L a.hmeyer
had, how
eve
r, soon to retire owing to ill health.
Bes
id
es
numerous
agencies,
the
firm has affiliated
co
mp
an ies in Bucharest,
Lond
on,
and
Milan.
The
E. A.
G.,
late La
hmeyer,
are
manufacturing
electrical engineers
in the
stricter sense of the word.
Th eir ra nge of
work
comprises almost everything
covered
by the German
term of
' s t
ron
g current
technics, to
the
exclusion of
inst
ru me
nts,
tele
graphic and
te lephonic apparatus, &c.
Electric
machin ery, central stations for ligh t a
nd
power,
moto rs for pumps, cranes, transformers, electro
chemical plants, &c., are t
heir
specialities. Th us
t
hey
desi
gn
and
put
together switchboards,
be
cause
the
switchboard
is
a v
ery
es
se
nt ial
part
of
any
ele c
tric
scheme;
but they do not manufacture a
ny
of
the
in
st
ruments. The factory c
onsists
of two blocks
of buildin
gs
, mostly four-floor edifices, separated by
a. street, th
ro
ugh which one of
the three
railway
connections of t
he
works passes.
The
blocks are
kn own respectively as the east and w
est
block; th e
latter dates only from la
st
year. Th e river is too
far off for connection . The main sh
ops
are labelled
A,
B,
C, D
;
the
yards between them serve as
stores,
and are
bridged
by travelling
cranes.
The
total
area of the site is 310,000 square f
ee t
, and
the
factory now employs 2100 men and a staff of 756
members.
The ele
ctri
c
central
station of
the
works conta
in
s
three
water-
tube
boilers with superhe
aters
, and two
vertical
engines
of 275 horse-powel', at 1
50
revolu
t ions, each driving a continuous-current generator on
the
one, and a t
riph
ase generator on the other side.
Th
e
great
generato
r
set, driven
by
a co
mp
o
und
en
gine
of 1500 ho rse-power, which the firm
exhibited
at
Paris
las t
ye
a
r,
was of the sa
me construction.
To
the shaft was keyed on the one side a triphase
ge
nerator
for
currents
of 5000 volt s, and on
the
other a continuous-current dynamo fol' currents of
-
pI
-
t.\.. .... _ _
..._
_
500
volts ; t he 6 -pole w heel
of
the former,
which
had a.
diameter
of 19 ft . a
nd
weighed
64 tons,
se
rv
ed as a flywheel for
the
se t.
The
exciter fixed
to the triphase- current side formed the
third
dynamo on the
same
sha ft . We s
hall
see that
in some of th e
ir
installat ions the t
wo genera
tors
are placed on the same si
de
of th e engine.
The
firm recomme
nd
s
this combination
driving,
and constructs also double machines, with
two
armatures in j
uxtapo
sit ion, large flywheel arma
tu res,
and
fu r ther armatures with two separa te
windings. An accumulator
battery,
a booster,
and
some portable
eng in
es, c
omp
lete the
power
plant
of the works. ingle electric motor driving
is less conspicuous
than
belt driving. The heavy
machines have, of course, their separate moto rs,
and the
company has its own way of fixing
m
otors
to the walls and ceilings.
The
l
argest
lathes in t he B shop can
tak
e frames, magnet
wheels, and armat
ur
es 20.5 ft. in diameter, and
these pa r
ts
are
t
urned
and
drilled
while
in
t he
vertical position
in
which
they
will
afterwards be
e
rected. The
first tools work on
the
stati
ona
ry piece,
afterwards the piece is
pu
t between centres and
finished while itself revolving. The armature sheets
of large co
ntinuou
s-cur
ren tgenera tors
are ass
embled
and then milled together while
lying
horizo
ntally.
The
milling tools s
lid
e
up
and
do
wn
on
vertical
rods, and three such sets wo
rk
simultaneously
on the same armature. Each machine makes
two slots in four minutes; th us six slots are
finished in that period.
In some
cases
the
oval
holes of
the
armature sheets a
nd
t he s lot opening
towards the circumfere
nc
e are stamped in
one
operation ; this is done only for ve ry la rge sizes.
The bedplate
of
one milling machine
can
be turned
through
90
deg. for the
sim
ultaneous finishing of
two
su
rfaces at
right
angles to o
ne
anothe
r.
Many
of the
machine
tools come from Collet and
Engelhard, of Offenbach, a name t hat was also
often to be seen in
the
'chuckert Works. Others
ar
e of
American or
igin.
Among
the latte
r, the
Gis
holt
tool-
grinding machines de
serve men
tion
.
Shafts, wires, and hollow tools
are
ground on the
long-hole grinding machines of Reinecker.
Piec
e
work,
we
n eed hardly po
int
out, is the general
practice
in the
works.
In
the d ~ s c - s t a . ~ p i n g
~ n d
slotting shops, Lahmeyer's magnehc
holdm
g deVIces
are
used for s
egme
nt sh
ea
rs and
elotting
and stamp
in
g machinea.
The controller
departm
ent furnishes
various
styles
of
controllers for machinery ,
but
no car
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N G I N R N
G
[AuG.
2, rgot.
controllers, although the firm builds motors for THE MuNICIPAL
MoNO
PHASE ELECTRICITY WoRKS
tram- cars, automobiles (constructed as double
OF
FRANKFORT.
now being introduced in
Frankfort
hotels and
private residences, have much
in co
mmon
wi
th the
pump motors
just
alluded to.
The
lifts are built
by
Messrs. Wiesche and Scharff, of Frankfort, and
t he party saw two of them, just installed in the
house of Messrs. Lonhold, in the Kaiserstrasse.
There was no time for an inspection. The motors
are fed
by
monophase currents of 220 volts, and are
started with the aid of
the
electrolytic condenser
mentioned, whose operation is automatic.
Worm
gearing is applied ; there is no speed regulation.
moto rs),
and
mining locomotives. In
the
con- In
the
monophase electricity works of the
s t ~ u c t of cranes, the firm works in conjunction municipality in Speicherstrasse, the members found
W i t ~
the Benrath Engine Works, near Diisseldorf, the machinery of Messrs. Brown, Boveri, and Co.,
whiCh have come to the front of late with their of Baden, in Switzerland, and of Swiss practice,
axial pillar cranes and other types.
The
cranes which they had examined two years ago. The firm
are, as a rule, fitted with
three
continuous-current has a manufacturing branch at Frankfort, and
n1otors, which
are
controlled by
the
aid of t wo their manager conduc
te
d the members over the
levers, o
ne
for each hand;
the
levers
are
manipu- sub-stations. In the power station,
the
chief
lated in the sense of the desired motion of the engineer, Mr.
Kayser,
was the guide of the party.
jib or chain, and the constructions are patented The
station
lies a little way off the River Main,
specialities of
the
Lahmeyer Company. and is separated from
it
by a railway line, over
The
heavy
rain threatened to
spoil
the
Palmen-
which
the
Ruhr
coal, arrivi ng
by
boat, is
taken
by
garten dinner
in the evening,
and
was also indirectly
an
elevated structure.
The
Main water is puri
responsible for
the
non-arrival of
the
members' fied with soda and lime,
and
pumped into high
luggage.
But
luggage
frequently
went wrong with- cylinders, which also receive the conden8ed water;
out any particular cause. Mr. Ha sslacher, Presi- the oil is
drawn off
and the water filtered
through
dent of the Frankfort Elektrotechnishe Gesell- wood wool. The boilers are of various types and
schaft, pr esided, assisted by the burgomaster, Dr. pressures ;
the
generator units, we should at once
V r r e n t r a p p
the British
Consul, Mr. Oppen- mention, are of different powers.
We
find six
heimer,
and
others. Dr.
H. Th.
Simon enter - Steinrniiller boilers for a steam pressure of 142 lb.,
tained the party with
his
singing
arc
lamps, which
with
superheate rs of
about
a quarter of the boiler
produced
the British (and Pr ussian)
national air
so hea ting surface;
six
small Kuhn boile
rs
for steam
well that the company rose, and Mr. J. S. Raworth of 128 lb., now being replaced by four large Kuhn
st ruck the
right
note in his amusing reply for " The boilers for steam of 215 lb.; and also boilers of
Ladies," whose health had been proposed
by
Dr. Messrs. Simonis and Lanz, likewise for a pressure
Astfalck. Members
and their
ladies
had
much of 215
lb
.
Th
e coal consumption is
stated
to
be
cause for appreciation,
and
Mr. Raworth expressed 3lb.
per
kilowatt hour.
their
gratitude in happily-chosen
phras
es. The steam engines, all of the horizontal tandem
. .type, were supplied by Kuhn, of Stuttgart, and by
THE MUNICIPAL ELECTRICITY WoRKS, FRANKFORT- Sulzer Brothers, of Winterthur. The pumps of
BocKENHEIM
.
the
former
are
placed vertically, those of
the latt
er
The Municipal Electricity Works at Bockenheim, hori
zo
ntally. The governors act
in
all cases only
"
suburb
of
Frankfort, are
chiefly
intere
sting as on
the
high-pressure cylinders.
The
generators
one of the earliest examples of
t r i p h a s e
u r r e n t are 500, 1000,
and
2000 kilowatt dynamos, two or
distribution.
They date from 1892, and as a great more of each, eight altogether; the latter very
demand for motive power was expected, direct powerful generators, now under construction, will
high-tension supply without substations, and with supply triphase currents, whilst so far n1onophase
batteries for lighting, to be charged during day- currents are alone generated. Current is gene
time
by
motor-generators, was originally planned.
rated
at 3000 volts and 50 periods ; over 5000
Th
e central station, which was
built by the
Lahmeyer horse-power
in
motors, mostly asynchronous, are
Company, now contains four
triphase
generators joined to the mains, the total power factor
rem
ain
of 1040 kilowatts, and six continuous-current gene- ing as high as 0.8,
it
was said. Owing to some
rators aggregating 400 kilowat ts. Triphase cur- misunderstanding, no electrician was present to give
rents
are supplied at 700 volts
and
40 periods, further explanations. To inform the attendant at
motors down to 3 horse-power being put directly the switchboard of the relative positions of the
on the mains.
The
original two-wire distribution cranks, contacts of a bell circuit have been placed
of the continuous currents has been abandoned in on the revolving spider and on the frame of each
favour of the three-wire
system
with 110 volts generator.
on each side of the earthed wire. There are The transformer station of the Schiller Place is
a substation containing a motor-generator; a situated directly under this public square, which
converter station
containing
three
conver
te
rs, is
f l a n k e ~ by
the
Zeil, t he main
bu
.si
ness
r ~ e t
together of 210 kilowatts, feeding arc lamps ; a of the 01ty.
The
transformer statiOn .co ltams
motor-generator plant in
an
electro-metallurgical
three
sets, each of 750
h o r s e p
_ c o n s i S ~ I n g of
establishment
of the city, to reduce triphase a monophase synchronous motor dnv1ng a SlX-pole
currents of 700 volts to monophase currents of 65 continuous-current dynamo, generating currents of
volts, &c. Altogether 147 motors, aggregating 600 volts for
the
electric tramways a.nd .arc lights.
1325 horse-power are joined to
the
central. There are no glow lamps on these circUlts ; eleven
' arcs are placed
in
series .
The
sets can
be
started
THE MuNICIPAL
ELECTRICITY WoRKS
AT
from
the
busbars with
the
aid of
the
continuous-
WIEBDADEN.
current dynamos
running
as motors and a buffer
The Municipal
Electricity
Works
at
Wiesbaden, battery, permanently connected across the tramway
likewise a plant of the
E.
A. G., late Lahmeyer and terminals, of 276 cells of the Pollak Accumulator
Co., built in 1897-8, and extended in 1900, possessed 001npany, of Frankfort. The b
atter
y is two years
special
interest
in their time, because triphase old, and has given full satisfaction. The booster
currents
were used for lighting. Before ventur-
set
consists of a synchronous motor, a continuous
ing on this enterprise, the
m u ~ i c i p a l i t y
cons
ulted
current generator with two commutators, one
Professors
Schrodter, of Muruch, and Weber, of yielding current of 500 volts for the arc lamps, the
Zurich, as well as other experts. The original plant other 600 volts for charging the battery, and the
comprised four triphase generators, directly driven, exciter for
the
latter, all on one shaft. The fine
as
at
Beckenheim,
by
horizontal
tandem
engines switchboard is fitted with precision
instruments
of
from
the
United Engine Works, Augsburg, running Siemens and
Halsk
e. Ample space is left behind
at 90 at Bockenheim at 100) revolutions. The the switchboard;
the
high-tension fuses were
extension
was made chiefly for the benefit of
stated
to be aluminium wires. The big motors
the projected tramway lines. But the
Lahmey
er
run
very quietly.
Company coupled the new compound e n g i n e ~ both The pumping station visited is situa
ted
in the Old
with continuous-current generators and tnphase Mainzerstrasse,
in
the oldest
part
of t he town, and
generators of equal power, and
the
exciters
are
contains one 50 horse-power pump and two 13 horse
mounted
on the same shaft, all on
the
same power pumps, driven by motors through belts and
side of the engine. The sets have thus a
st
riking double brush clutches. Looking
at
the exceedingly
appearance, and the
central
s t a t i o ~ ~ o w
c o ~ t a i n s
neat motor floor and the pumpbasement underneath,
one engine of 150 horse-power, dnVIng a tnphase nobody would suspect that there is a sewage e l ~ be
dynan10; one of 300 h o r s e ~ power, driving one con- hind
the
sliding door. The motors are started 1dle,
tinuous-current
and
one tr1phase generator, each of with theaidof a p a c i t y r e p r e s ~ ~ t e d u ~ b e r
250 kil owatts ; two
e n g i n ~ s
driving each one con- of iron plates, connected n
ser
ies, dippmg ~ t o dilute
tinuous-current
and one tr1phase gene rator, each of soda solution. For the large
mot
o
r,
wh10h
runs
800 kil
owatts
; and two engines,. driving
e a c ~
only directly on a 2850-volt circuit, this electrolytic con
one triphase generator of 2 5 ~ kilowatts. This denser is joined in by hand. In the case of the two
rangement is to render
it
possible
tha
t
the
respective smaller motors, a switch effects the necessary con
engines
are
always
run
under
almost full load.
To
nections.
This
switch, one for each
motor
, looks
the
central station
are
joined 98 transformers, 300 like a tr iphase
-current
switch ; throws
in
~ n d o
ut
arc lamps, 29,650 incandescence lamps 150 motors both
the
iron plates and
the
roststances, which
are
of 520 horse-power, and other app.aratus. The all in
serte
d in the
rotor
circuit.
station was visited on Thursday mornmg. The monophase motors for
th
e lifts, which are
HOl\1BURC. AND TJIE SAAI.DURO.
For
m
ost
memb
ers
,
the
visit to
Homburg
and the
Saalburg, on
the
afternoon of
Thur
sday, July 4,
formed
the
e
nd
of
the
official programme.
For the
return
journey
was to begin ne
xt
morn ing wi th a
boat trip down the Rhine, and the number of mem
bers who visited the op tional spots of interest-the
Elberfeld Monorail Line, the Ship Canal Lift near
Henrichenburg,
and the
Electric Mine Pumping
Plant in
the Zollvere
in Co
lliery,
near Essen-was
small. Foreseeing
that
members,
satiated and
tired,
would hurry back wh
en
the official programme
was exhausted, without troubling about side
trips of uncertain temptations, we ventured to draw
attention to the importance of those features in our
issue of
June
21, which appeared before th e
members
sta
rted on their excursion.
At
Elberfeld
the party still presented a fairly good muster, some
members, including Mr . A. Siemens, having gone
by train to Co logne instead of taking the boat.
But
the rest
of
the
programme was almost neglected.
t is a pity.
For
the Oanal
Lift
is certainly most
interesting to
the
electrician as well as
to
engineers.
We go back to the
Homburg
excursion. Having
reached H omburg by train, th e party proceeded
by electric tramcars th rough th e st reets of the
fashionable health resort, and of the adjoining
village of Dornholzhausen, where the Saalburg line
proper begins-a normal gauge single track,
2.
5
miles
in l
engt
h. It
wa
s opened last summer, and
forms a continuation of the
Homburg
tram-line.
The whole trip, of 4 miles, from the Homburg railway
station up to the Saalburg terminus occupies 40
minutes. I t is pleasant riding ;
the
visitor has
the forests of the Taunus Mountains on his left,
when
he
is nob himself
in the
woods.
The
rise is
650
ft.,
the average gradient 1
in
25, the
steepest
gradient 1 in 18; there are some awkward curves of
82 ft. radius on steep gradie
nt
s in the lower portion
of the line. Above, the line ends in a loop to avoid
shunting, the centre of
the
sweep being occupied
by
the waiting-hall.
The
overhead wire
is
suspended
from one or two skeleton masts.
The trains
consist
of one motor car, fitted
with
two 20 horse-power
motors, and one trailer car ; they are provided
with a mechanical brake of eight blocks, a mag
netic brake and an electric short- circuiting
brake.
The
Saalburg line cars are heavier
than the
town tramcars,
but they run
over
the
same tracks.
A
charge of 7d. is made for the
whole journey. The line and the Homburg
Electricity Works, which supply the power and
also light, w re built by the Lahmeyer Oompa.ny.
The power
stat
ion is
not
conspicuous ;
in
fact, it
hardly has the appearance of a central station dating
from 1898. The engines
are
all vertical. Two, of
150 horse-power,
are
coupled each with a 90-kilowatt
continuous-current generator; two further engines,
each with one continuous-current generator, also
for 90 kilowatts
at
250 vo
lt
s,
and
one traction
generator for 180 kilowatts at 600 volts. This
l
atte
r combination is peculiar.
The
two armatures
are
fixed on the same shaft, the one behind the
other, and the larger armature of the traction
dynamo, which is next to the engine, acts as
flywheel for the whole
se t
. The flywheel armature
saves space,
but
the advantages of coupling a
traction
and
a light dynamo with
the
same shaft
are
not
very apparent. The
provisions for
current regulation comprise o battery of 275 cells
and two boosters, each of 60 kilowatts. At present
the works feed 14,835 incandescence lamps, 180
arc lamps (on thre e-wire circuits), 53 motors,
and 58 miscellaneous apparatus. considerable
extension of
the
station is planned for an electric
railway between Franldort and
Homburg
. The
railway journey now occupies 26 minutes, and the
electric service is to be kept to about
the
same
speed.
The Saalburg is the b e ~ t preserved R oman
castle or fort on German territory. I t belonged
to the frontier fortifications, extending in a
line, 350 miles in l
engt
h, from the a n u b ~
-
7/23/2019 Engineering Vol 72 1901-08-02
3/35
AuG.
2 rgo1.]
near
Regensburg or Ratishone to
the
Main and,
through the Taunus Mountains, to the Rhine
at
Andernach, below
Co
blenz.
t
consisted of walls,
locally known as devil's walls, or of- palisade
t renches,
and
was fortified by towers
at
distances
of about a mile, and by for ts or camps like the
Saalburg, at greater intervals. , The Saalburg site
was first built upon by Nero Claudius Drusus, step
son of Augustus, and younger brother of the
Emperor Tib erius, about 10 B.C. Twenty years
after, his son Germanicus, later adopted by
Tiberius, renewed
the
fortifications which h
ad
been deatroyed after the defeat of Varus, 9 A.D.
The outer po
rt i
ons of t
he
encampments, which be
came
the
nucleus of a
sett
lement of some import
ance, date from the second century,
and
the walls
of
the
outer quadrangle were not quite parallel
to those older inner walls.
The
oldest memorial
stone found dates from 139 A.D . ; it is dedicated to
the Emperor
Antoninus Pius , to whom
the
palisade
trench, a few hundred yards north of the fort, is
ascribed. The settlem
ent
was finally destroyed
about 280 A.D. During the storms of the i g r ~ t i o n
a
nd the
subsequent centuries,
the
ancient origin of
the ruin
s was completely forgotten, though
the
buildings and walls formed a quarry for the neigh
bourhood,
until
Elias Neuhof,
in
1747, advanced
the thesis that the supposed ruined castle of some
Franconian knight was a Roman stronghold.
The
Landgraves of Hesse-Homburg took an interest in
the
matter
a
nd
acquired t
he
territory.
But
syste
matic exploration only began with the annexation
of Homburg by Prussia in 1866, a
nd
the Emperors
William I. Frederick, and William
II.
notably
the
la
st
-mentioned, have done their best to encou
rage
the
restoration of this archreologically most in
teresting relic. The buildings are now being re
stored in a thoroughly historical manner,
f i n ~ U . y
to
be converted into a museum of Roman antiquities;
many treasures of the highe
st
archreological value
have aheady been secured. The work is in charge
of an influential Imperial Commission and superin
tended by Baurath Jacobi, who conducted
the
party
and took great pains in explaining everything that
might interest members. Mr. Alexander Siemens
kindly acted as
in t
erpreter, as he generally did.
A technical journal cannot devote much space to
ancient history, which in this case is a pity. The
engineex is not less likely
to
profit from historical re
search
than
do
other
educ
ate
d beings; though many
people, unfortunately, regard history hardly as a
branch of education
to be
cultivated.
Th
ough the
Romans we
re
better architects than engineers,
there was enough to excite
th
e
in t
erest of
the
engi
neer. The baths are in a singularly well-preserved
condition, and demonstrate once more that
th
e
Romans
und
erstood the
art
of bathing. The drainage
sy
ste
m of every building seems to have been perfect.
From a well quite recently explored-the Romans
were very particular abouta reliable water supply
old lea
ther
sandals have been unea
rt
hed, which look
as if they would have stood more than a couple of
seasons. Nothing would have betrayed
that the
key with which Mr. Jacobi pointed to some of his
treasures was not a piece of modern locksmith
work, if he had not told his hearers that it was the
key of one of
the
guard rooms, nearly 2000 years
old-one of the eighty odd keys, some just a couple
of
in
ches long, others larger
and he
avier,
that
have
been found in the encampme
nt.
The wards are all
different, and their illustrat ions make
an
ins
tr
uc-
tive show in t he monograph of the finds. A fine
variety of locks, very modern in aspect, has also
been discovered; the sacrificing knives have fortu
nately become obsolete; but
the
iron planes might
possibly
be
condemned as infringements of
patents
of the last decades.
Dinner wa.s
served
in
t he evening on
the
te
rr
ace
of
the
Kursaal at Homburg, overlooking
the
park,
which was illuminated
in
honour of
July
4,
and
the
party returned by
the
latest train, once more
to join their hosts
in
the
Hotel
Bristol.
00 N
OLUDING
REMARK
S.
Th
e excurs
io
n to Germany was thoroughly enjoy
able and inst ructive. Ample food was
prov
ided for
mind
and
body. Indeed, sometimes t he hosts were
too kind. But if
the
body had n
ot
been refreshed
in
so pleas
ant
a m
an
ner,
due
honour might n
ot
have
been done to the exhausting p rogrammes. Yet
the
ra
nd
hospitality offered
at
Hanover, Be rlin, N
ur
em
berg, and Frankfort became almo
st
embarrassing ;
t Dresden, members were more le
ft to
themselves.
More could certainly not have been inspected in
the t ime at disposal. n some respects it might
E N G I N E E R I N G.
have been preferable possibly- if impressions may
be ventilated in this place-if the visit had not been
to Germany
in
general, but had been confined to
Berlin, and, say, Dresden, taking Hanover and
the
optional features
n The
excursion was first
spoken of as thevisit to Berlin. In th
at
case members
would have had more leisure
and
a less trying time,
while a good deal of interesting wo
rk
could have
stood over for another visit. We can quite under
sta
nd
that there would have been weighty objections
to such
an
arrangement, and we certainly do not
wish to criticise
the
general dispositions.
Members are much indebted to all who had
to do with the arrangements, and it is to be
regretted th
at
there was, on the way home, no
opportunity of giving expression to that sentiment.
Mr. Alex.ander Siemens, the leader of the party,
retur
ns with an increased popularity, a
nd
t he ever
obliging secretary, Mr. W. G. McMillan, and the
clerk of
the Inst
itution, Mr. Tree, pla
ce
d them
seves so entirely
at
the members' disposal, that
there was a danger of their kindness being abused.
t would have been more than a pleasing duty to
pass the customary vote :i of thanks.
The striking growth of the Ger.man electrical firms
was a subject of frequent commen t, of course. To
discuss that
point would involve reopening
the
question of the causes of Continental progress.
We do not desire to enter upon t
hat
wide subje
ct
now . We should finally come back to the advan
tages of good schooling and technical training,
and
to the readiness wit h which the Continental manu
facturer adapts himself to particular
n ~ i t i
and
to the wishesof his customers, and follows up lines
of research which offer no promise of direct profit.
But
a few remarks may not be
out
of place. That
fine spacious works are not incomp
at
ible with the
rules of wise economy is understood
in
this country
too; but the practice might be more universal.
The proportion of engineers and electricians, and
members of
the
staff
in
general, is large
in
German
works. In some of the works visited there
wa
s
one member of the staff for every four or even
three men. These employes have almost with
out exception passed th rough a technical school
and have had their practical training. They do not
begin wi th high salaries, nor do their salaries im
prove in the course of years so much probably as
they would over here. But
the
young men have,
or had, fa
ir
chances, and
in
some cases hopes of
pensions before they attain exceptional ages ; they
can generally spend ome years
at the
manufact ur
ing branches of their firm in Austria, Russia, &c.,
without detriment to their privileges; they work
in very good offices, and much is done for the ir
comfort. That is a great attraction for the men as
well. To
be
able to enjoy a fair dinner,
in
a nice
tidy hall, well cooked, at a cheap r
at
e; to read his
paper
in
t
he
club-rooms,
and
listen
to
lectures, to
buy his provisions in the stores, to take a bath,
to have his cupboard, to dwell in comfortable
houses, &c. ; all these are points of great im
portance, which help to keep the workman
fairly co
ntente
d. I t is essential, of course, that
hi
s paper is his own choice, and not what his bene
volent employer considers proper for him" o read.
The men like to have a voice in the regulation of
the social features,
and
have mostly obtained it.
:
Th
e
re
are
the State
funds against accidents, ill
ness,
and
old age, to which
the
men have to contri
bute. They grumble that their share of the burden
is too great, and their share
in the
profits-if any
too small. Yet mo
st
of the works had a good
stock of old experienced hands. f the man is
injur
ed by an accident, he is
pretty
sure of his
compensation, and has not to worry about lawyers
and
law costs; it is a rare exception
that he
need
consult a lawyer. The British workman, of course,
knows these facilities,
and
his employer is, on
the whole, perhaps neither more nor less ham
pered by t
he
Government
and
local authorities,
than his German colleague. Red tape is certainly
not unknown in Germany. Like
the
workman,
the
German manufacturer used to complain about the
sums
the
Government forced him
to
contribute to
the various funds. But that is ancient history
now.
The
electric tramways have had to fight
for
the
recognition of
their
rig
ht
of existence,
as they have had over here. There were gaC
and other monopolies in the way of the elec
tric light. In o
ne
respe
ct
the Prussian manu
facturer seems, indeed, to be favoured. Appa
rently
he
may l
et
his chimneys smoke as much
as he likes. There is a kiad of smoke pre
vention law ;
but the
police cannot,
it
would
appear, take
the
initiat ive to enforce it ; nobody
interferes, and
the
works send so-and-so many tons
of coal up the chimney every day.
It
is a question
able privilege. not account for the splendid
development of
e r m ~ n
industry, nor explain the
depression under which the electrical industry in
particular now suffers.
ENGINEERING' V ALUATIONS.
Continued j r
orn
page
43.)
In
t
he
case of leaseho
ld
property,
in
addition to
the varying conditions to which we have already
alluded, there is the certain reversion of the land
to the superior landlord on the termination of
the
te
nancy. I t is therefore imperative that the de
preciation should provide a sufficient reserve to
extinguish
the
capital originally expended by
the
time the lease expires. This reserve, or sinking
fund, would be better kept diStinct from the state
ment of estimated change of value because it is an
actually fixed charge,
an
acceptanc
e,
which will
fall due
at
a fixed date ; whereas the estimate can
only become operative if
the
premises are sold
befo
re
the end of the demised term.
Buildings
cvnd
Whatrves
.- The cost of preparing
the ground for occupation, a
nd
of m
ak
ing roads to
and from the premises, shouldbe included in"the
va
lu
e of t
he
land ;
the
buildings an:d wharves are
better kept separate in an account of their own, as
some modification of conditions will . arise therein.
The state and prospects of trade; the development
of the district in which the works are
situated;
the advantages which may be gained by removal
to another part of the town or country ; mu
st
all
in
the engineer's cognisance when he values his
buildings, just as they are when he values his land.
n
addition to these
he
must provide for a fall
in value, due solely to lapse of time, which is not
necessa
ry
in the case of freeho
ld
land. Buildings
and wharves have a. limited life just
in
the same
way, though
not
so determinate with regard to time
as that enjoyed by leaseho1d property. The limit
of this life will be determined by design and
stability oi construction, method of user
and
t
he
repairs and renewals done to the buildings. These
will vary considerably in different factories,
and
even in dive rs portions of the same factmy ; so th
at
the rate of depreciation can only be properly deter
mined by
an
engineer
or
builder of experience,
and
probably can be mo st correctly gauged by a quali
fied officer of the firm, who has
the
premises
under
constant observation.
The
design of the facto
ry
may affect the
term
of
its profitable employment, but only in ari unfavour
able direction.
f it
iR a superior one,
it
can,
in
its
good points, be copied, or even improved upon,
in
the
building of other factories ; there cannot be a
monopoly of a bu ilding design once put
in
execu
tion, although there may be seme portions of the
erection protected by patent rights, for which por
tions a royalty, or higher price, may have to be paid.
If the des
ig
n is defective, and does
not
provide
sufficient strength for the work intended to be
carried on therein, or spa
ce
s
uffi
ci
m t
for its con
venient arrange1nent without crowding machinery
in such ma
nn
er as
to
create undue
st
ress, then
the
wear
and tear
of
the
building will be
in
creased
by
th
e defects
in
t
he
design. Indeed,
it
may possibly
happen
that
arrangements which were sqfficient at
the commencement of the business f o r t h proper
conduct of
the
work, became inadequate after
the
lapse of time, owing to changes arising from the
construction
an
d running of machinery. Many of
the older buildings formerly erected as spinning
mills in Lancashire are now useless, or
at
lea
st
economically disadvantageous, in conse
quence of
not
having sufficient floo r space for
the larger frames now in use. n engineering
factories t he speed
at
which
the
machinery is run
may be increased,
and
thus vibrations may be set
up which were not contemplated by the architect.
In t
he
instance of spinning mills,
the term
for
which they can be used in that is undoubtedly
shm:tened ; as, although
the
owners may for a time
continue
to
use them
at
a decreased rate of profit,
the
press
ur
e of competition will force
the
rebuilding
or a"bandonment of t hem before they a
re
- as build
ing used up. In
the
case of increase of speed
of machinery,
the
additional strain thrown upon
th
e buildings will
not
on
ly
increase
the
cost of
renewals, but will also tend to tear them
to
pieces
and des troy them
in
a shorter period of time
than
that
which was an ticipated
at the
time of their
erection. The
fi
rst is a contingency which can
be
-
7/23/2019 Engineering Vol 72 1901-08-02
4/35
E NG I N E ~ R
t N
G.
TAL-Y-CAFN ROAD BRIDGE OVER THE RIVER CONWAY,
NORTH WALES.
MESSRS.
DAVV
SON AND FYSON, MM . INST. C.E, ENGINEERS, WESTMINSTER; MR. ALFRED THORNE, WE
T ~ I I N
CONTRACTOR.
(For
Du
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7/23/2019 Engineering Vol 72 1901-08-02
5/35
TAL-Y-CAFN
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7/23/2019 Engineering Vol 72 1901-08-02
6/35
144
E N G I N E E R I N
G. [AuG . 2 1901.
t
imat
ed by an e
xperienc
ed
valuer
ou t
s
id
e
the
ce of the firm
;
the seco
nd
oan be best,
and,
,
sometimes
only,
app
r eci
ated by
an engineer
e
in
g
in const ant and intimate
re
la
t ions
hip with
e co
nd uct
of
the work. In
either
c
ase it is
p
e
ra
t ive th
at, when
t
he circumst a
nces arise, t hey
be
giv
en
effe
ct to by an increase in
the r
ate
f
depreciation.
and
ovens sho
uld
be treated
apart
from,
and
on a
hi
gher sca
le,
t
han
machine a
nd erecting
sh
op ;
whil
st it
is self-evid
ent
th
at
grou
ping them
in
an
average
,
wh
erein offices,
store
s, a
nd joiners'
shops
are included, would be
li
able
to
lead to grave
e
rror
.
nary d
es tructi
o
n,
of
building
s
or
pl
an t
.
The
fo
rm
g
iven in ENGINEERING
was divid
ed into
monthly
accounts for
the
purp
ose of
allocat
ing the establish
nte
nt
charges accur
ately
over t
he
various
pr
oducts of
each
department
of
the
works.
Th
e
six or
twelve
m
ont
h
s'
totals
taken from such
account will furnish
thc
amount
of depreciation r
equired
by the engine
er
f
or
his v aluation statement . Where such
an
account
is n
ot kept, then,
a simil
ar record
should be pre
pared fo
r the
present purpose,
but divid
ed
in to
term
s of
stocktaking, as
in
the
fo llow
ing form,
i n s t e ~ d of m
on thly
p
er
iods :
Th
e constru
ct
i
on
of the
building, apart fr
om
it
s
es
ign, will also materially affect its len
gt
h of
li f
e.
ny undue
and miserly saving
in
th e fir
st cost of
shows
it s
elf,
after
a few
years'
wea
r,
in t he
emen t
of
incr
eased r
epa
ir
s,
and
a
nearer
date
t
he absolute
n ecessit y for
re n
ewal. Th e
re
building in
fa
ctory and work
s
hop
er
ec t
ions
well
as in dwelling
-hou
ses
; all symptoms of
work,
which in
the
first instanc
e
may
h
ave
cov
ered by
s
up
erficial finish,
must
be care
wa
tched
;
and
t he e
ngineer
mu
st not
permit
imself
to
be
beguiled
in t
o
the
belief
that
t
he
original sin can be
rem
ed
ied
by
l
av
i
sh rep
a
ir
s.
omet
hing
inay be done in the
:way of
strengthen
in
g th e
building
s
by addition
s
or
r enewals, but
in
gen
e
ral it may
be recog
nis
ed
that
je
rry
buildfng is
fo
ll
owed
by
t
he Nemesis of
s
hortened
life.
0
....
-
l
- cS
..
....
>
1
B
uildings.
1890.
I
1891.
1892.
- - -
J )ngine
and
Boiler
-H
ouse.
Es tim lted Life 50 Years, P urchased nt or
Cost
200l.,
Less Old Material 20l,
In
all oases,
whate
ver m
ethod
of
depreciation
is
adopted,
i t
should be
clearly un derstood t
hat
current repair
s a
re
charged
to
reve
nu
e ; t h
ey do
n
ot
a
dd to the value
of the buildings
in
any way, but
m
ere
ly
r
estore
them ,
so far
as
repair
s oan,
to
the
con
dition in
whioh t hey
stood
at
the
previous
stocktaking. It is
well
to
cl
ear
ly
separate these
two items of charge. Th e repa
ir
s are merely
ex
penditu
re
to pre
ve
nt an
accelerated r
ate
of waste,
an
in
s
urance
fund to
prevent
the
property
becom
ing
valueless before
it
s a
lloted through
sheer
ne
glect
.
The
depreciation or
re
serve fund
is
a
device
to av
o
id
w
aste
of capital co
nse
quent
on
lapse
of
tim
e, or
chan
ges compelled
by
impr
ove
men
ts
a
nd inv
en tions
in ma
c
hinery
or processes.
It is
difficult sometimeA
to
define
what
is
merely
a re
pair, to be debited to the re
ven ue of t he year,
and
what
is a
re
sto
rati
o
n,
renewal, or r
ep
lace
men
t ,
to be
c
har
ged
to
the
depr
eciat
ion fund
in
which
it has
a
lready
been
provided
fo
r. 20,
3 12
o 1196
8
o
I
s
12
01
1
92
16
o
1 3 12
01189 4
9
I t
is, however, possible f
or
a
work
s
hop
or fac
tory
to escape t
he imputa
t ion of
jerry building; inde
ed,
to be
sufficient
ly
we
ll built to
.
an
swer
all
the
pur
p oses for which it is inte
nded
at
th
e time
of
erec
ti o
n, and
yet
to eventually bec
ome
as un
s
uited
for
its
purpo
se
as
if the
work
h
ad been
scamped,
an
d
the strength unduly stinted in
t
he first
insta
n ce.
Th e t,
endency
of modern
workshop
practice is in
t he
direction
of
la rger
a
nd
he
avier ma
c
hin
es
an
d in
creased
speed of running. The dangers, therefore,
which have
to be
guarded
against,
and provided
for
by
some
mann
er of
re s
erve
fund, in th
e case of
badly-buil
t or weak workshops, h
ave eq
ua
lly to be
expecte
d
and prepared
for
in
t hose which h
ave an
additional strain
of weight
or vibration pla
ced
up
on
them, withou
t a
ny
sufficient m
arg
in of
stren
g
th to
meet
i t .
But all
wo
rksh
op
buildings are
n
ot
subject
to
t
he
same
contingencies;
the wear
of
so
me
portions
is at a
much more rapid rate
t
han
that of o
thers, whilst
the
altered
cond it ions
im
posed
by
heav
ier
machinery or
quicker running,
will
pr
oba
bly
aff
ect
only
part
of
the premises, leaving
the
remainder
in
its pristine
st a
te .
This,
of co
ur
se,
is supp
osing
the buildings
to
be
detached, and
in s
uch
case it is desi rable,
bo
th f
or correctnes
s of valuat ion
and safety in
estimat
ing
depreciati
o
n,
t h
at they
should
be
sub
d
ivided into
t wo
or
more classes .
Thu
s, whilst
offices, sto
rehou
ses,
pattern-shops, engine
a
nd
bo
iler
houses,
are
not
generally
subject
to
such
changes
of
user as is
here referr
ed
to, the
fo
undry,
smi
thy,
machine and erecting
shops, have
fr
om
the
commencemen
t
to
under
go
much rough
er
usa
ge,
and are
more
liabl
e
to
the impos
ition
of heavier
weig
hts
and
greater running
speed as
t
he trade
c
hange
s or develops.
The percentage
, therefore,
;
which
wo
uld
b e suffic
ien
t
for
t
he
one would be
inadeq
u
ate for
t he
other; and
if, on the
?t
her hand,
the high
er rat e we
re taken as the
baslS,
f?Ome
of
t
he
buildings
wo
uld appear
in the
records of
the
firm
as
valueless, whilst s
till quite
fit for
their
in
tended
purp
ose f
or
many
years.
.
Again,
buildin
gs
are
fre q
uen
t
ly found m an
engin
e
er's yard, more
or
less temporary,
con
structed
of wood
or
iron,
which
will seldom
la
st so
Iona a
time
as
s
ubst a
nt ial
sto
ne or
brick
buildings.
F
o ;
how l
ong
a
peri
od
they
will
be
serviceable
depends
la
rgely on their
and.
the m ~ n e r
.of
t heir
construction.
Th e EngllSh clim
ate
,
mth
1ts
great
al
te
rn
ations of
wet
~ n ~ dry
wea.the
r, is
n
ot
we
ll
sui
te
d for woo
den bmldtn
gs, partiCularly of a
li
ght char
acter,
tpo
ugh
these climatic co
nd i
tions
may he
-modified in h ~ i r
result
s
by
c ~ r e f u l
and
r eg
ular atte
nt i
on to .and
r
epatr
s. .
Ir
on
erections
are more se
rv iCeable, if s
trongly
bu1lt
and
ca
refully and truly fitted'; but ~
ma
ny
cases.
they
are
run up
on
li
ght col
umn
s, wtth badly destgned
and
wor
se fitt
ed roof
fr
aming,
and
covered
with
galvanised g a t e ~ iron.
.
Subjec
te
d
to
the
action
of wind
and ram, unp
am
ted and
n eg
le cted
,
they are
quite
worn
o
ut in
15 or 20
year
s,
and
their
materials
are th
en
only value. of
very
inf
e
ri
or sc
rap.
A r
ate
of depre01at10n
Y h10h
would
be sufficient t o
protect
t he
e ~ s ~ g a t n s t
loss on
permanent brick
or
stone
bU1ld1ngs wou
ld
,
be
totally
inadequate for these temporary wood or
ir
on ones . . .
. A
furth
er
analy
sis
is
des
irabl
e for su?h build1ngs,
9r po
r
tions
of buildings,
as are speedily destroyed
by
the
ope
rat i
ons
of ma
nufacture.
Th us
1
furn
aces
Th
e division in to the two classes cari on
ly be
Pitting
and Erecti UJ Shop.
d
eter
mined
by
a technical
expert, with a
thorough
knowled
ge
of
the bu
siness, and of the s
pe
cial Ei timated Life 80 Year.i, Purchased
at
or Cost 500l.,
circums
tanc
es affecting
the part
icular firm.
Th
e
Les
3
Old Mat erial 65l.
method which has grown
up
during recent
50
5 8 9 49 6 11 3 i 8 91491 2
o
I 5 8 91485 13 9
y
ears
of
le
avi ng
the trading
accoun ts
and
balance _...:._ _
:.___--...:. : _
: __
she
ets
of limited companies p repa red by, or under
I t
will be observed
that
these items of
depr
eci
t
he direc t
ions of, the audi tors of
the
c
ompa
nies, ation will
reduce
t he values
to
the estimation for
has
tended
to blurr the lin
e of
demarca
t ion. Publif; o
ld
m
ate
rials at
the end
of the respective
peri
ods.
accountants, especially
those brought up in the When buildin
gs
are pur
c
ha
sed at inflated prices,
prof
ess
ion
from
their
yout
h, hav
e seldom an ex- they should be
writ
ten
down
to
th
eir
ac t
ual value,
ha
ustive
knowledge of :a
ny
business beyo
nd the as
compared with
othe
r buildings
in
the neighbour
sk
ilful a
nd
o
ften sop
his t ical manipulation of
the
hood,
at the
first
stockta
king.
Thu
s,
in
the
in
s
ubmitted to
them;
none
can h
ave
any
st a
nce above, the eng
in
e a
nd
boiler-house are
exte
nsive
kn
owle
dg
e of all the va
ri
ous
kind
s which
actually
wo
rth at
a
normal
valu
ation
200l
., an
d
come
under
r eview
in
an extensive practice. I t
the
fitting and
erecting
shop 500l
.,
t hose
being the
will the
ref
ore
be
almo
st
axiomatic
that
t he
more
p
ri
ces
in
o
rdin
a
ry time
s of simil
ar
buildings near
extensive the practice of a public acco
unta
nt , and thereto , or th e amo
un
ts which li
ke
buildings would
t
he
more e
minent
he is
in
hi
s o
wn
profession, t he cost
if ere ct
ed
by
t he
company
for
their ow
n use .
less qualified he will
be
t o
adv
ise the directors on It may, however,
happe
n that
premi
ses are wan
ted
the amount to
be wri
tt e
n off for de
preciat
io
n, or
a.t a
time
when all
the
works
are
busy,
and
no o
ne
th e va
lua
tion of
thei
r
fLxed
assets. Th ese are is inclined to sell
except
at a figure which will not
matt
e
rs
whi
ch can
only
be
d
etermined by
an
ex
- m
ere ly
a
ll
ow of
rep
lacement,
wit
h
probab
le im
part
having
such
a thorough tec
hni
cal
training and
provements,
but
yie
ld a
s
ubsta
nt i
al
profit
in
commercial
acq
ua
intance
with
the
business
und er
a
ddi
t ion. To
pay
such a
pric
e may be economica
l:
r eview
as
will
enab
le
him
truly and
soundly to
a new
inven
ti
on, or an
impr
ovement
in
some
appreciate the
various compl
ex
factors
by
which
it artic
le of general demand, m
ay be pl
ace d at once
is affected.
Such app
rec
iat
ion be ex- on the ma
rket,
if buildings
and
mac
hinery can
pec t
ed in
a professional ge
ntlemen
whose
duti
es
be obtained to
manuf
acture
it.
Th
o gain
by
and invest
igations n ever
le
ad
him
beyo
nd
the
pay ing a higher price for
imm
edi
ate
possession,
elementary scientific
kn
owledge imparted in
the
even of
inferi
or premises, may
be
gr
eate
r t h
an
the
junior
classes of a technical school.
The danger
saving effected
by
waiting
to erect an
improved
and unfitness of the present practice has
been
f
actor
y at a reduced cost. But such conditio
ns
recognised
by
t
he Bo
a
rd
of
Trad
e.
In
the do n
ot
u
sua
lly re
peat
themselves
in
such cycles
Bill prom
ote
d by that Board for the amendment
as
to secure another urgent
purchaser
at the
ti
me
of
the
Co
mpan
ies Acts
it
was proposed,
in the 31st the
fir
st
pur
chaser wishes
to
e
ff
ect a sale.
I t
is
clause,
to
e
nact t
h
at
:
The auditors
of eve
ry
on
ly
a
reasonable expectation
that
t
he
normal
comp
an
y sha
ll
r
eq
uire, and
the
directors of
the
conditions of the dist rict will govern
the
seco
nd
company
sha
ll
sup
ply to the
auditors, a balance- sale,
and the
superlative profit made on the first
sh
eet
(refened
to in this
Act as
the private
balance- sale will di
sappear on
the second. Lea.ving, for
sheet) giving the
deta
ils o n
wh
ich t
he shareh
ol
ders'
the moment,
the
consid
erat
ion of deal
ing
with
this
balance-sheet
is founded. f this instruction be
discrepancy in
the
profit and loss account of
the
carri
ed
out in it
s
sp
ir i
t
and
in t
ent
io
n,
if the per- company, it is self-evident that
the
eng
in
eer
must
manent manage
rs
apply themselves to
the prepara-
allow for it , if he desi res to have before
him
a
t ion of more correct
and
scientific va
luat
ions
than
r ecord of the
amount
for which he
may
reasonably
they have
accepted in the
past,
we sha
ll get
quit of
expect
to dispose of his premises.
This
will also
the
arbitrary
and
rule-of-t
humb percentage
depre-
app
ly
in
case of a
te
m
porary
inflation of
the
ciat ions which h
ave
so long disgraced our
joint-
m
arket
value of
real
proper ty in any town or
stock
com
pani
es acco
un
ts
.
district, when suc
h
in
flation
is the re
su
lt of tern-
A much
better
plan
than
percenta
ges
ha
s
been
por
a
ry
causes,
an
d
no
t
cl
ue t o a
ny
spec
ific
ad
van
suggested, which is,
to
fix the period which each tage which is like
ly
to
be pe r
ma
nent, and
ca
nnot
separate
building m
ay be
expected to last,
on
t
he
r eadi
ly be
obtained
elsewhere.
assump t
ion
that a
ll
nee
dful
r
epai
rs, pa
in
t ing, and I t may
appea
r at first sigh t that ex
ac t
ly the
whit
ewas
hin
g,
are
regularly execu
ted
as
requir
ed ;
contrary
course s
hould
be
pursued
in
the
case of
and
to
estimate
the amo
unt
the old m a t e r i ~ \ l will
pr
o
perty purchased dur
ing
a period
of depression,
afterwards brin
g
at
a br
eak
-up sale.
Having
fixed
or at
a forced
sa
le.
Here und
o
ubtedly
there
is
an
this time
and amo
un
t , the difference b
et
ween
the first
advantage which, in th e event of a
re
-sale
during
cost
of each
bu
ilding
and the
price obtainable for t
he
a period of
normal
prices,
and with
o
ut any de
old
ma t
erial
mu
st be di vi
ded
in to the
numb
er of crease, would
be
tak
en
full
cre
dit f
or
.
Bu
t to
yea
rs
of i
ts
life,
and written
off
annually.
One
increa
se
the valuation
of
any
permanent
asset
method of doing this has previously b
een ex
plained
bey
ond the price paid for it
requires
very grave
in reference to engineering costaccounts.*
By this
consideratio
n.
U
nder
no
circumst a
nces should
it
method
the
loss
in
value, which is constantly in be done un
ti
l
the
depression h
as
pe
rman
ent
ly
pr
ocess
througli
ord
inary
user, or the
mere
ac t
ion of passed away,
no
r
un
t il
there
is
n re
asonable
pr
os
the
we
ather
'
in
lapse of t ime, will
be automatica
lly
pect
tha
t the
hi
gher figure could
be
obtained
if
the
provided
for,
and
t
he valuer
has only
to direct his property
were offered for
sale
. There is,
apart
atte
n t ion
to extraordinary add
itions, or
extraordi
-
fr
om
technic
al knowled
ge
and sk
ill,
in
the con
st
itu
*See
ENGINEERING,
Janu
ary
1
9,
1894, page 69.
t ion of
most
men, a propensity
to overrate
their
own poseeseion
s? aqd t
sanguine belief
in
t
he
-
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7/35
AuG.
2, 1901.]
estimation
in
whi
ch they
will be
held
by
othe
rs ;
and
un
l
esR this tendency
is
strictly
contro
lled
it
may l
ead to
serious financial t roub le. '
To be oontinued.)
PIPE-FLANGE DRILLING
MAOHINE.
'\Ye.
illu
strate .on page 139 a
hori
zontal
drilling
mach10e for bormg the bolt holes
in
pipe
fl
anges
which has
been recently constructed by
Mr. G e o r g ~
Addy,
of the
W averl ey Works, Sheffield. The
machine will take in pipes up
to
12ft. long, and drill
fl
anges up to 33 in.
in
diameter. The bed is 19ft .
long
and
2
ft.
6
in.
wide;
i t serves
to
s
upport the
saddle for the two drilling heads. Th ese saddles
can be traversed along the
bed
by a rack and
pinion
the latter being rotated by the star-wheels shown:
The
dr
iv
e
is
co
mmunicate
d to the
drills
from t
he
belt
cone by bevelled .gearing and splined
shafting,
iu th e
usual :ay . As wlll be seen, the weight of the
drill
h e a ~ s IS counterbalanced
by a
weight
h
ung from
a
cham
attached
to the sadd
le
a n c L p a s s i ~ o v e r the idle
pulley at the top
of each of
the drill eo
umn
s. The
r i l ~ are adjustab e vertica
l,
and transversely through
a
dtstauce
of
3l
m., and
both
band and self-act
in
g
feeds at:e p
rovided
: T ~ e pipe
to be
dr i
lled is
sup
p o
rt
ed m the spe01al p1pe saddles s
hown,
which are
fi
t ted w
ith
removable V-pieces, which can be
changed
to suit the diameter of pipe to be
cl
amped
. A
set
of
su
ch V
's
of
different
sizes form
part
of
th
e outfit of
the
machin
e. Th e total weight of the tool is to ns.
TAL-Y-CAFN BRIDGE, NORTH WALES.
T
rrE
Ta l
-y-Cafn
Road Bridge over
the
River
Con
w
ay
in North
Wales,
connecting
the
counties of Car
narvonshi re
an
d De
nbigh
shire, is built on
the
s
it
e of
an ancient ferry which had probably exist
ed
from
ea rly British times. The place itself is of considerable
historic
inter
est. A la r
ge
artificial mound, called
Bryn-y
-Castell,
which defended the
ferry on th e
Carnarvonshi
re side, is supposed to have been a wa tch
tower belonging to Conovium, and in the Roman
p
er
i
od
the ferry must
have
been for the
road
from
Deva and
Va
ris to Segontium.
This
r
oad pa
sses
fr
om
Conovium ove r the Bwlch-y -ddanfaen; and by the
road
near
Ab er, a Roman milesto ne, with the words
A
K anovio Mille Pt1.ssuum VIII.,
was found
in
1883.
This had always been an imp :>rtant ferry to the
people
of Carnarvons
hi re
and Denbighsbire, and an
Act was pa
ssed
in the reign
of George
II.
for
the
r
oa
d to oe rep
aired
and
widened
from the town
of
Mold to th e town of Denbigh, and from th ence to
Ttl.l-y-C
afn and Conway
.
In
recent
times
it
w
as
fo
und
that
the
ferry
was
becoming very
inconvenient
on account
of
increased
traffic, and
in
1894 an Act of Parliament wt1.s obtained
authorising the construct
ion of a
toll bridge on the
site of
the ferry, t he
ri
ghts
of
which became merged
in the Bridge Compan y.
The bridge, of which we gave a general illustration
on page 41 in
our
issue
of July
12, and
detailed
engravings on
our two-
page
plate
in th
e
same
issue,
and to wh ich we now add further illust rations on
pages 142 and 143, and also on th e two-page
plate
in
this issue,
is
situated
in
the
pari
s
hes of
Eglwysfacb
and
Caerhun .
I t
co
nsists of
a steel su
perst
ructure sup
ported on lim
es
tone masonry abutments, with concrete
backing on
t
he shore
ends, and oc
tagonal
oast-iron
columns on
limestone masonry
piers , filled
with
con
crete, in th
e riv
er
. There are three
spans over
the
river