"Briefly, the main provisions of the bill are the following: Under the present Finance Act the state takes 80 per cent. of the profits in excess of those made in the two best of the last three pre-war years, or above 9 per cent. of the capital employed. The new scheme deprives owners of these statutory rights. It does away altogether with the percentage standard. Output is made the chief determining factor in the regulation of the profits to be retained by the coal owner. The production of a colliery working under normal conditions during the two pre-war years, which has already been adopted under the Finance Act for the purposes of the Excess Profits Duty, is adopted as the standard output. If that output is maintained in any accounting period under the new bill, the colliery owner will be guaranteed a profit equal to the average profit made in the standard period, whether he makes it or not. If his trading profits in the accounting period are greater than those in the standard period, the treasury will take its 80 per cent. of the difference under the authority of the Finance Act, the Controller will retain 15 per cent. of it in order to create a fund for the compensation of the less fortunate collieries and the administration of his department, and the coal owner will be allowed to retain 5 per cent. of the excess. Thus a colliery company with a profits standard of £50,000 will, if it maintain its standard output, continue to receive £50,000; if such company make, say, £70,000, it will be permitted, generally speaking, to retain only 5 per cent. of the extra £20,000, that is to say, £1,000, plus the statutory £200, or £51,200 in all; but in no case shall the retainable profits exceed five-sixths of the profits standard. In that illustration the scheme is to be seen at its best, and, under the conditions, it is not unreasonable." [Illustration: Photo by P. Thompson Drying Fruit and Vegetables to Save Tin and Glass Conservation became a great watchword during the World War. Mr. F. P. Lund of the U. S. Department of Agriculture showed women how tin and glass could be saved by drying fruit instead of canning it.] OTHER FORMS OF CONSERVATION The War Industries Board worked out a program for clothing conservation that showed a positive genius for detail. The most technical directions were issued regarding clothing. Double breasted coats, for example, were eliminated and the Board urged the wearing of sack suits only. Even the complicated subject of handling women's attire had no terrors for the experts employed by the Board. The characteristic features of its order can be judged by the following extract from the directions published on this subject: