Mr. Laws also says that fifty natives with calabashes can earn 10 tons of tin per month at a cost of less than £10 per ton, and that the extra expense for transport, &c., to England, would not come to more than £30. This would mean that fifty tributers, with the most primitive methods, could earn 100 tons per annum, since it is stated that there is plenty of water for sluicing purposes during eight months of the year. During the remaining four dry months of the year there is ample water left in the pools. In addition to the alluvial properties, the Gel Company has a half share in a lode firm on a property covering 640 acres. Upon this lode the Niger Company have already spent £10,000 in prospecting shafts with satisfactory results. The lode formation is 20 feet wide on an average, and an analysis of prospects gave 20 per cent. of tin. AKERRI (NIGERIA) TIN COMPANY, LTD. _Capital._—£125,000 in £1 shares, issued as fully paid in part payment of purchase money; 25,000 were offered at par, and are 2s. paid, and the remaining 35,500 are held in reserve for future issue. _Directors._—Mr. Charles Vivian Thomas (Chairman of Tronoh Mines), Mr. Arthur Oliphant Burton, Mr. Louis A. Neel. _Secretary._—Mr. C. M. Champness, C.A. _Offices._—103 Cannon Street, E.C. This company acquired their property through Mr. W. H. Champion, who has also reported on the property. Most of the other companies which have been formed up to this date, are working in the Bauchi Province, and as the Akerri Company is proposing to work in a new district near Zungeru, the present capital of the Colony, a copy of Mr. Champion’s report is given in full: “Having been appointed by you to prospect and report on your tin properties in Northern Nigeria, to which place I proceeded in March, I have now much pleasure in submitting to you the following particulars: “_Situation._—Your property is situate one day’s journey in a south-westerly direction from Zungeru, the present capital of the Colony, and one and a half day’s journey north-east of Jebba, which is an important railway centre. “There is one important point as regards its position, which places it far ahead of any property of any company at present working in this Colony. That is, you have as boundaries, on the north the Lagos Railway (Northern Extension), on the west the Kara River, and on the east the Kaduna River. “It is a granite country, and although in the Naraguta district reefs have been proved to exist, large alluvial deposits, which yield cassiterite (tin oxide), are of chief importance. “_Mining._—For a couple of years the natives have been working in the rivers adjoining, and also on your property, treating the ore in their usual primitive way by means of ‘washing’ with wooden pans or calabashes.