f his admirable work-"Profit-sharing etween Employer and Employee" says"The business man reminds us of the enormous mber of failures in trade and commerce, placing e proportion as high as ninety or ninety-five rcent. of all who set up for themselves. (As a ench writer puts it, ten out of a hundred succeed, ty "vegetate," and forty go into bankruptcy).

The Tata Iron Works at Kalimati was ot able to declare any dividend for seven

ears.

Its shareholders did not murmur. hey are not running away from the field despair. In 1908 there were over 14000 ilures in America alone. The following is aken from the American Machinist :

"A report of the causes of failures in business dertakings recently published by Bradstreet's res some interesting particulars from which it is ted that in the year 1908 there were 14,044 ilures, which is an increase of more than 35 per cent. er the previous year. Analysing the causes of ch failures it has been found that each thousand is accounted for as follows:-Lack of capital 342 : ompetence 216: disaster,&c.,189: fraud 115: inexperie 40: neglect 22: faulty credits 20: bankruptcy others 18: competition 18: extravagance 10: and culation 10."

To make our industries stand we have got to compete with the industrial giants of the world who have attained to a certain state of perfection in many things after long and costly trials and the experience of centuries. Our infant industries cannot thrive and hold their own if there be not some sort of protection. Let us not think of the Government protection for the present. Can we not make-each one of us-a little sacrifice for our indus. trial cause? Are we not prepared to put a self-imposed duty on ourselves for sometime in the shape of purchasing a Swadeshi article, though it might cost us a little higher in the beginning and even if it be found not quite as attractive in appearance as foreign-made ones? Of course, nobody can artificially keep up an industry for long. Rear up your country's industry for some little time and let it stand once and I can assure you that you will get first-class articles with a first-class finish at a much cheaper price at your own door.

HE commissariat system obtaining in the British Army at the present date is of comparatively recent growth. Not so very long ago there was system at all—that is, it was regarded as no one's cial business to supply the fighting man with food. soldier lived chiefly by plunder, levying contribus on the country generally. If these were with1, he called his sword into requisition, whereupon supplies demanded soon became forthcoming. Of rse, this practice led to great abuses, and many bitter were the complaints it occasioned. For a long time, however, they fell on deaf ears. Government continued to neglect its obligations, the soldier preyed upon his fellows unchecked. It Good Queen Bess who put a stop to this state of gs. This she brought about by appointing a Orient Master to the Troops," an officer who pied much the same position that the Quarterster General does now-a-days. The functions of individual were, according to Sir James Turneristorian of the period-somewhat varied in their ire. Thus, in addition to furnishing rations, it laid down that "He hath the inspection of them should see them equally and proportionately ed to the regiments. He hath the ordering of all

the magazines for victuals, and to him belongs the care of seeing the garrisons and fortified places sufficiently provided with such meats and drinks as are most fit to preserve; these are corn, grain, and meal of several kinds; stock fish and all other salted fishes; salted and hung fleshes, especially beef and bacon; cheese, butter, almonds, chestnuts, and hazelnuts; wine, beer, malt, honey, vinegar, oyl, tobacco, wood and coal for firing; and as many living oxen, cows, sheep, and swine, hens and turkeys as can be conveniently fed; for which purpose, as also for horses, he is to provide straw, hay, and oats." The daily allowance for a soldier of these spacious days was, it may be remarked, two pounds of bread and half this quantity of either meat or cheese; with two bottles of beer or one of wine, to wash it down with.

Liberal though this scale sounds, it is to be feared that the troops of the sixteenth, seventeenth, and eighteenth centuries nevertheless fared badly. The "Provient Master," it seems, did not take his duties seriously. After a time, accordingly, his office was abolished. Short commons then became general, for "certain covetous men of warre" (as an old writer calls them) thought it no shame to rob the soldiers of their allowance. At length the evil arrived at such a pitch

that a Government oficial was specially appointed to supervise all provision contracts. This brought about a marked improvement, but a good many abuses still flourished, with the result that the troops were frequently half starved.

It was not until after the Indian Mutiny that the commissariat department was formally taken over by the War Office. The preliminary efforts of the new staff were devoted to rescuing it from the state of chaos into which it had fallen. Some years were occupied in this, and many changes had to be introduced into the administrative system. The time, however, was well spent, for it has resulted in giving England the best-fed army in the world.

On the importance of supplying troops with good food and plenty of it, every general-from Moses to Kitchener has insisted. Napoleon's aphorism, “An army marches on its stomach," is universally accepted without demur. Tents and transport can be dispensed with at a pinch, but not rations. Bread, indeed, is of far more service in the field than bullets. It is said of Picton that he inclined to this view to such an extent that he once had a soldier shot for throwing away a sack of flour in order to make room for ammunition. The Iron Duke, too, held very strong views on the necessity for feeding his troops well, and during the Peninsular campaign would never commence a day's operations until he had first satisfied himself that the commissariat arrangements were in proper working order.

One of the principal charges against the War Office in the conduct of the Crimean war was that it paid no attention to the food supply of the Army. This accusation, however, is an unjust one, for, although the arrangements properly carried out and thereby

were imoccasioned

great suffering, the matter was given considerable attention. The great Soyer himself, the famous chef of the Reform Club, was specially despatched to the seat of hostilities for the purpose of superintending the culinary department. He took himself very seriously, and invented a patent stove for the preparation of meals in a short time. He also drew up a series of menus for use in the field. These were afterwards reprinted in an official "Manual of Military Cooking," which became a standard work in the Service. Some of Soyer's recipes were of a most elaborate description-more suitable, in fact, for a Lord Mayor's banquet than a barrackroom-but his intentions were undoubtedly good. While, however, giving particulars for the preparation of various dainty plats that soldiers are never likely to become acquainted with, the distinguished chef did not disdain to furnish instructions for making such simple dishes as rice-puddings. He also wrote learnedly on the art of boiling potatoes.

In addition to the Soyer manual already referred to, three or four others, dealing with such kindred subjects as meal inspection and the care of utensils, have since been published. These form part of the equipment of present-day military "cook-houses" (as kitchens in barracks are always termed).

The first rule of such establishments is: "Everything must be scrupulously clean." This is rigidly insisted upon, as is also a second rule: "Skim, simmer, and scour." Smoking is forbidden on the premisesexcept as regards the chimneys-the sergeant-cook (who rules the roasts in barracks) being held strictly responsible that these matters are attended to. Should he neglect any of them, he is liable to all sorts of penalties.

One or two of the official handbooks on military

cooking appear to be somewhat humorously compiled, for they give minute directions for the making of many dishes that never by any chance figure in barrack-rooms. Among such are omelettes with fine herbs, blanc-mange, jellies, pancakes, and muffins. However, there is nothing like being prepared for contingencies, and the solider is accordingly provided with recipes for these dainties, as well as for the simpler dishes in daily use. The commonest among these latter are, after plain roasts and boils, those known as "sea-pie" and "toad-in-the-hole." The former is made of meat mixed with vegetables and flour, and steamed for three hours; while the latter is a succulent preparation of meat, egg-powder, flour, and milk. In either case, the allowance of meat is 45 lb. for every sixty men. Another popular item in the bill of fare is "Turkish pillau," the ingredients of which are meat, rice, flour, herbs, and onions, seasoned with cayenne pepper. In India, curry looms largely in the daily menu.

The allowance of meat in the British Army has been fixed for many years past at 4 lb. per head per diem. This with ordinary care is found to be ample, and, when eked out with vegetables and pudding, serves for a good square meal at midday. Refrigerat ed beef, in lieu of the fresh variety, may be issued in a proportion not exceeding sixty per cent of the total weekly issue. This is always of excellent quality, while it is also in all probability much better than that which the average recruit has been accustomed to. Nevertheless, Mr. Atkins is rather inclined to turn up his nose at it, and when it appears on the dinner-table, affects to see in it the remains c dead and gone commissariat mules. However. he seldom has much difficulty in getting outside his

share.

With a view to ensuring that the meat issued for troops shall be of the quality stipulated for it the contract, every joint is inspected by trained experts before it is accepted. Nowadays it is ver seldom that any just cause for complaint arises but at one time purveyors were not too scrupulous A favourite device on their part in certain stations abroad was to palm off gcat-flesh for mutton. i zealous quartermaster in the Ionian Islands suspecting this practice on a certain occasion, thought he would assuredly defeat it by ordering that all the legs of mutton sent in by the butches should have the tails attached. The Grea contractor smiled knowingly, but promised con pliance, and for the next few days every joint was delivered in the manner required. The quality of the meat, however, did not improve: on the contrary, it had a more "goaty" flavour than eve and loud and bitter were the complaints of its consumers. At last the mystery was sloved. Ore day when the inspecting officer picked up a legf mutton to weigh it, the joint fell to the ground, leaving the tail in his hand. Subsequent investiga tion showed that it had merely been sewn on wi. thread,

The "Advantages of the Army" include three meals a day-breakfast, dinner, and tea-but in most battalions a light supper is also provided. A

soldier's official ration-allowance consists of 1 h. of bread and 4 lb. of meat per diem: tea, coffee, vegetables, and "extras" (such as butter, jam, eggs, fish, etc.) being provided regimentally. Breakfast is served at 8 a. m., dinner at 1 p.m., and tea at 4 p. 3 The different bugle calls that summon the troos to these are learned by even the most unmusical of recruits with a promptitude that calls down up,

as "best seconds." For hospital consumption, however, the "best house-hold" variety is furnished. The issue takes place every morning about 7-30 a. m., the regulation allowance being 1 lb. for each man. A part of this is eaten at breakfast time, the remainder being saved for dinner and tea. As bread in itself

While for the evening mess-bugle there is the couplet

The officers' wives have puddings and pies, But poor Tommy Atkins has skilly! -a statement which, by the way, is quite unfounded. Bread for the use of the troops is nearly always baked by the Army Service Corps. It is commonly referred to in barrack-room parlance by its Hindusani name, ruti. The loaves weigh 2 lb. each, and re made from a quality of flour known in the trade

sergeants' mess, table-cloth.

days in a week, a pudding or jamroll is added. A highly prized delicacy is "plum-duff." It generally makes its appearance on a Sunday, and is a most solid and substantial affair. It takes an experienced man, indeed, to tackle a second helping. Abroad, when it is both plentiful and cheap, fruit often figures in the bill of fare.

At both breakfast and dinner attendance is compulsory, and a roll-call is held to see that everyone is present. An officer also comes round the barrack-rooms at these times to inquire if there are "Any complaints ?" Tea, however, is an informal meal, and the men present themselves for it or not as they please. It is served at four o'clock, and consists of tea and bread-and-butter. By the way, teapots, together with cups and saucers, are apparently considered as effeminate luxuries, for they have no place in barrackrooms. The tea is made in large tin pails (ready mixed with milk and sugar), and each man's allowance is poured out for him into a basin. It is not until a soldier wins his three stripes, and accordingly has the entree of the that he sees either a teacup or a

In the British Army, the cup that cheers is brewed of Congou, obtained from China. The quality is officially described as "good medium." A mixture of this with Assam and Orange Pekoe is also recommended by the authorities, as being both economical and refreshing.

Supper, like tea, is not a recognised meal in that attendance thereat is insisted upon. If a man likes to

Photo by Argent Archer, Kensington.

FILLING WATER-CASKS IN CAMP.

go out of barracks and get supper elsewhere, he is quite at liberty to do so. With those remaining in barracks, the regimental coffee-shop usually drives a roaring-trade between 7-30 and 9-30 P. M. Soldiers who patronise these establishments, as well as teetotalers (for nothing more intoxicating than lemonade is allowed to be sold therein), are called by those who prefer the dubious delights of the canteen. "bunstranglers." The food in the coffee-shop is sold at as nearly cost price as possible, and a man can make a good meal for threepence. A varied men is always arranged, the favourite items therein being liver and bacon, fried eggs, and sausages and potatoes. For beverages, there are tea, coffee, and cocoa, or mineral

waters.

In the "Manual of Military Cooking," it is laid down that "to cook rapidly and well is an art which can be easily acquired and which every soldier should learn." It has long been recognised, however, that cooking does not come by nature, and that even its rudiments cannot be acquired until they have first been taught. The principal place where this important matter is attended to is Aldershot, where the Army School of Cookery has been in existence for more than thirty years past. The establishment is under the charge of a staff-officer, with a sergeantmajor and four N.C.O.'s as instructors. It is conducted as a training-school for soldiers desirous of qualify ing for the post of sergeant-cook. About forty of these prospective chefs are under tuition at a time, the course extending over a period of sixteen weeks. The training is of both a practical and theoretical nature, and embraces the whole subject, from the washing up of dishes to the construction of field-kitchens, with work at the range and lectures in classrooms. Certificates are awarded to those who reach the proper standard of proficiency. The holders of these then rejoin their regiments, and, as opportunity offers, are promoted to the post of sergeant-cook, and as such take charge of the kitchen arrangements in their own battalions.

nates (some of whom are rather raw, as they come straight from the barrackroom) and see that they make the best of the materials at hand; to vary the daily menu as much as possible; and to keep a watchful eye on the fuel consumption. His work commences at half past six (or earlier) in the morning and finishes with the serving up of tea at four p.m. For his labours he draws sixpence a day in addition to his pay as sergeant.

As space is limited in a military cookhouse, and a great many meals have to be prepared at the same time, a number of ingenious labour-saving appliances are in use. The principal among these is known as a "Warren's Apparatus." It takes the form of a close steam boiler, oven, and plate warmer combined, and is so constructed that roasting, baking, boiling, and frying operations can be carried out in it simultaneously. It also ensures great economy of fuel.

At twenty minutes to one every day, the cookhouse is visited by the orderly-officer. It is part of this individual's duty to inspect the dinners and certify that they are properly cooked or otherwise. All the dishes, accordingly, are withdrawn from the ovens at his approach and placed in rows on the floor. The sergeant-cook then submits each company's menu and awaits the verdict on his efforts. While the inspection is supposed to safeguard the soldier's interests, it is not very easy to see its value. The fact is, until cooking is included in the Sandhurst curriculum, a newly joined subaltern can scarcely be expected to say, by merely looking at it, whether meat is propely roasted or not.

Sergeants and officers have their meals prepared in the kitchens attached to their own messes. The offi cers' mess chef is nearly always a civilian (very often a Frenchman), who is paid anything from £100 a year upwards. In the sergeants' mess, the cook is a private soldier, specially appointed for his superior skill. In camp and on manoeuvres, as also on active service, "field-kitchens" have to be constructed as the troops move from place to place. The patterns in common use are two in number. The simplest kind is merely a shallow trench, lined with brushwood, and cut if possible on a slope. At one end is a rough chimney, made out of sods of turf. "Service kettles," of a holding capacity of three gallons each, are the vessels in which the food is cooked. Three of these trenches suffice for an entire battalion.

When a fairly long halt is contemplated, a "gridiron" kitchen is made use of. This is a somewhat elaborate piece of work, and occupies a non-commissioned officer and twelve men eight hours to construct. It consists of nine parallel trenches, twelve feet in length, running from a thirty-six feet transverse trench. The opposite ends are conducted into a flue. from which rises as pyramid-shaped chimney, six feet in height. This is built of turf and rushes, plastered with clay.

As evidence of the ingenuity of soldiers, it may be mentioned that when in the field, beer-barrels are often converted into serviceable ovens. All that is necessary is to set the barrel upright on a trench and knock out one end. The interior is then filled with fuel, and the top and sides thickly covered with clay. When the fire is lit, the woodwork burns: the clay, however, is held together by the iron bands, and the resulting shell thus forms the oven.

a

Beer in camp is issued very sparingly. The canteens are only open for its sale during certain hours, and no man is allowed to purchase more than couple of pints a day. This is generally found to be enough; some soldiers, however, seem to have an extraordinary capacity for drinking, or else manoeuvering is provocative of extreme thirst, as they have no diffieulty in disposing of six times the regulation allowance. A story is told of a private who, patronising the canteen too freely, was brought up the next morning for drunkenness. "Now, Murphy," said the Colonel, "tell me the truth, and I'll let you off lightly. Were you drunk yesterday?" "Certainly mot, sorr," was the indignant reply. "Oh, come," returned the other, "you don't mean to tell me you didn't drink any beer at all?" "Well, your Honour," answered Murphy candidly, "I wasn't what you would call squiffy, but I don't mind admitting I did have a few quarts."

Sir Evelyn Wood, perhaps more than any other officer, has always taken a special interest in the soldier's feeding. When he was in command at Alderhot, he issued a pamphlet showing how the troops' ations could be made the most of. Before the appearance of this brochure the amount of waste that vent on unchecked in barracks would have made the verage housewife's hair stand on end. Bones, for xample, were often thrown away wholesale, while great deal of meat and vegetable that should have urnished stock for soup went to feed the contractor's igs. Sir Evelyn, however, soon put a stop to this tate of things, and, under his regime, waste came o be regarded as only slightly less criminal than ack of cleanliness in the cook-houses. As showing that small economics will do, it may be mentioned hat the value of the dripping (which at one time as not considered worth keeping) saved by a single attalion now amounts to £160 per annum.

When troops are employed on active service, a rge amount of food has to be sent out to the seat

of war from this country, for dependence can seldom be placed on local supplies. Huge quantities of military rations are kept for this purpose at Woolwich and despatched anywhere at very short notice. The stores are of all descriptions, some of the sheds being full of nothing but jam, while others are crammed from floor to ceiling with preserved vegetables. "Bully beef" (i.e., tinned meat) is also greatly in evidence at modity passing through the establishment for distribuWoolwich, over a million pounds weight of this comtion to various garrisons both at home and abroad every week. As for biscuits, the amount handled is even greater, while tons upon tons of flour, sugar, salt, and spices, etc., etc., are also received and issued throughout the year.

The scale of rations in the field is always more liberal than the one obtaining in time of peace. During the late campaign in South Africa, the daily allowance for each soldier was as follows: 14 lb. of bread, or 1 lb. of biscuits; 1 lb. of meat; 21⁄2 lb. of vegetable; 4 oz. of jam; 3 oz. of sugar; one-sixth oz. of tea; one-third oz. of coffee, with salt and pepper.

Each man also carried an "emergency ration," consisting of 4 oz. of cocoa paste and 4 oz. of concentrated beef, packed in a tin, As for the horses and mules, they consumed nearly 900 tons of forage daily. In six months the British force had sent out to it from this country:

Preserved meat and biscuit 32,000 tons.
Vegetables
Jam
Sugar
Coffee
Tea

8,000 4,000 3,000 340 99 70

In round numbers, 50,000 tons of food are required every thirty days for a force of 50,000 men with the necessary proportion of horses and mules. These figures may, perhaps, help to show the taxpayer why the late war in South Africa was so expensive.

-The Windsor Magazine.