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MINISTRY OF AGRICULTURE AND FISHERIES.

MUSSEL CLEANSING SCHEMES.

(1) CONWAY. September 1924 to August 1925.

(2) LYMPSTONE (DEVON). September 1924 to March 1926 (final).

(1) Conway. As stated in the foreword to previous accounts, the Corporation of Conway obtained in 1911 an Order under the Sea Fisheries Act, 1868, which conferred on them the right of regulating the mussel fishery in the estuary of the Conway River, with power to establish cleansing tanks for the treatment of mussels intended for sale for human consumption.

Tanks were constructed by the Corporation at a cost of £2,233 of which sum £1,000 was provided by grant from the Development Fund in order to carry into effect a system of cleansing which had previously been evolved after experimental work by the Ministry's scientific staff. The cleansing of mussels on a commercial scale was begun in September 1916. In September 1918 the working of the tanks was, by arrangement with the Corporation, taken over by the Ministry in order to avoid technical obstacles to the development of the Ministry's system of cleansing.

The tanks were purchased by the Ministry in 1919 with money provided from the Development Fund and have been operated in every season (September-April) since that date. Capital expenditure has been incurred in effecting improvements in working, including larger output.

In view of the depressed state of the markets for mussels the Ministry reduced the cleansing fee from 1s. 6d. to 1s. per bag at the commencement of the period covered by this account. Receipts nevertheless showed an increase, totalling £373 13s. 3d. as compared with £338 4s. 1d. for the previous year. With the revival of trade it has since been possible to revert to a fee of 1s. 6d. per bag with a proportionate increase in the total receipts.

(2) Lympstone.-As stated in the foreword to the previous account, after the mussels in the Exe Estuary had been for many years under suspicion of contamination by sewage effluents, the Ministry of Health in 1919 made an Order prohibiting the sale for human consumption of uncleansed mussels, and pressed the Ministry to erect cleansing tanks. After obtaining an assurance from the Lympstone fishermen that they would pay 2s. per bag cleansing fee, and put 15,000 bags through the tanks per season, the Ministry erected cleansing tanks on the Conway system by

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means of a grant from the Development Fund. The construction of these tanks was begun in 1921 and completed by 1923. Cleansing commenced in October 1923.

Discouraged by the low returns obtainable, the fishermen sent very few mussels to the markets. Cleansing fees at 1s. per bag realized only £126 4s. 10d. during the period of nineteen months covered by this account. After careful consideration of all relevant factors, the Ministry decided to close the tanks for mussel cleansing and the account now submitted is the final one.

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TRADING AND PROFIT AND LOSS ACCOUNT FOR THE (SEVENTH) YEAR ENDED 31 AUGUST 1925.

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(a) Headquarters administrative expenses consist of proportions of salary of Higher Grade Clerk £5; District Inspector and Clerical Assistant £5; other
Staff £15; and incidentals £12.

(b) Interest on advances has been calculated (i) on fixed capital at minimum Local Loans rates in force when the expenditure was incurred, and (ii) on
working capital at average Bank rate during the year of account.

(c) Estimated premium to cover Workmen's Compensation and loss of buildings, furniture, etc. by fire,

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(a) At Cost less annual depreciation as follows:-Tanks 1 per cent., Engine House, etc., 3 per cent., Gas Engine and Pump 7 per cent., Shed and Improvements 10 per cent., Furniture, Grids, and Apparatus 10 per cent., Loose Tools and Sacks 10 per cent. F. L. C. Floud,

Accounting Officer.

I have examined the above Account and Balance Sheet in accordance with the provisions of the Exchequer and Audit Departments Act, 1921. I have obtained all the information and explanations that I have required, and I certify, as the result of my audit, that in my opinion this Account and Balance Sheet are properly drawn up so as to exhibit a true and correct view of the transactions and state of affairs of the undertaking.

Malcolm G. Ramsay, Comptroller and Auditor General.

15 September 1926.

MINISTRY OF AGRICULTURE AND FISHERIES.

FINAL ACCOUNT.

LYMPSTONE (DEVON) MUSSEL CLEANSING.

TRADING AND PROFIT AND LOSS ACCOUNT FOR PERIOD 1 SEPTEMBER 1924 TO 31 MARCH 1926. £ s. d. Per

£

centage.

s. d. Percentage.

By Fees for cleansing of Mussels at 1s. per bag

126 4 10

20.03

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£ s. d. 357 15

Miscellaneous Stores and Chemicals on hand, 31 March 1926 (market value) Balance, carried down

40 14 1

6.46

...

463 5 9

73.51

.

To Miscellaneous Stores and Chemicals on hand 1 September 1924 (market value)

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Repairs

Oil, Fuel, etc.

Chemicals

Miscellaneous Stores

Sundry Expenses

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Depreciation of Tanks and Equipment Less proportion chargeable to Oyster Experiments

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Less one-quarter interest on capital charged to Oyster Experiments

Insurance

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(a) Headquarters administrative expenses consist of proportions of salary of Higher Grade Clerk £7 188. 4d., District Inspector £7 188. 4d., other staff £23 158., and incidentals, £19.

(b) Interest on advances has been calculated (i) on fixed capital at minimum Local Loans rates in force when the expenditure was incurred, and (ii) on working capital at average Bank rate during the period of account.

(e) Estimated premium to cover Workmen's Compensation, and loss of buildings, machinery, furniture, etc., by fire.

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