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    "source_key": "britannica_1926",
    "source_title": "Encyclopaedia Britannica (1926)",
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    "chunk_id": "1926:w rl 1 copyright:a145f5728470",
    "title": "(W. RL. 1) COPYRIGHT",
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    "verified_text": "a branch of law to which impor- tant additions have been made since rgio. as it has been im- possible to deal exhaustively with so vast a subject in so limited a space, this article deals with the big principles of copyright, and, when it goes into detail, with that copyright property of the greater financial value. i. international copyright international copyright can at the present time be divided into three parts: (1) the berne convention; (2) the united states; (3) the british copyright act, 1911. owing to the outbreak of the world war in 1914, many of the regulations surrounding the enforcement of the berne conven- tion in the signatory countries were upset. when the peace of amiens was signed, certain stipulations were made as part of copy right that treaty with regard to the signatories and the convention. in addition, countries were called into existence as separate entities which had never previously existed as such. the anxiety of these young independents to gather in the best literature from the older countries made the translation rights of considerable value. for these and other reasons it is essential to set out in fuller detail the main features of the berne convention, which is, after all, almost the first and certainly one of the most important of international conventions. the berne convention in 1886 an act was passed enabling the united kingdom of great britain, its dominions, colonies and dependencies, to join the berne convention, which had been settled by the representatives of most of the continental powers in sept. 1885. the central idea of the convention was very simple—work that was copyright in one of the countries of the union was copyright in the other countries of the union, but the duration of copyright could not exceed the duration in the country of origin. these provisions were added to by the additional act of paris 1896, and by the revised convention of berne signed at berlin in 1908. the first point of importance is the acquisition of the right to protection. those entitled are set out in the following articles. namely, article 2 of the berne convention; para. 1, article 2 of the additional act of paris; and articles 4 and 6 of the revised convention. berne convention, sept. 9 1886. article 2.—authors who are subjects or citizens of any of the countries of the union, or their law- ful representatives, shall enjoy in the other countries for their works, whether published in one of those countries or unpublished, the rights which the respective laws do now or may hereafter grant to natives. additional act of paris 1896. paragraph 1, article 2, is the same as the above up to the words “ their works.’”’ it then reads: *‘ whether unpublished, or first published in one of those countries, the rights, etc., etc.” revised convention as signed at berlin nov, 13 1908. article 4.— authors who are subjects or citizens of any of the countries of the union shall enjoy in countries other than the country of origin of the work, for their works, whether unpublished or first published in a country of the union, the rights which the respective laws do now or may hereafter grant to natives, as well as the rights specially granted by the present convention. the enjoyment and exercise of these rights shall not be subject to the performance of any formality; such enjoyment and such exercise are independent of the existence of protection in the country of origin of the work. saati eae & apart from the express stipulations of the present convention, the extent of protection, as well as the means of redress secured to the author to safeguard his rights, shall be governed exclusively by the laws of the country whcre protection is claimed. | . the country of origin of the work shall be considered to be, in the case of unpublished works, the country to which the author belongs; in the case of published works, the country of first publication; and in the case of works published simultaneously in several countries of the union, the country the laws of which grant the shortest period of protection. in the case of works published simultaneously in a country outside the union and in a country of the union: the latter country shall be considered exclusively as the country of origin. by “ published works ’’ must be understood, for the purposes of the present convention, works copics of which are issued by a publisher. the representation of a dramatic or dramatico-musical work and the performance of a musical work shall not constitute a publication. article 6.—<authors not being subjects or citizens of the countrics of the union, who first publish their works in one of those countries, shall enjoy in that country the same rights as native authors, and in the other countries of the union the rights granted by the present convention. the second question concerns the subject-matter of the pro- tection. this cannot be better set out than by quoting article 4 of the convention and articles 2 and 3 of the revised convention, which is the latest dictum on the subject. articles 12, 13 and 14 of the revised convention must also be quoted. berne convention. article 4.—the expression literary and artistic works includes books, pamphlets and all other writings; dramatic or dramatico-musical works and musical compositions, with or without words: works of design, painting, sculpture and engraving, lithog- raphy, illustrations, geographical charts, plans, sketches, and plastic works relating to geography, topography, architecture or the sciences in general; finally, every production whatsoever in the copy right literary, scientific or artistic domain which can be published by any mode of impression or reproduction whatsoever. revised convention, article 2.—any production in the literary, scientific or artistic domain whatever may be the mode or form of its reproduction, such as books, pamphlets and other writings, dramatic or dramatico-musical works, choreographic works and pantomimes the acting form of which is fixed in writing or otherwise, musical compositions with or without words, works of design, paint- ing, architecture, sculpture, engraving and lithography, illustrations, geographical charts, plans, sketches and plastic works relative to geography, topography, architecture or science. translattons, adaptations, arrangements of music and other reproductions in an altered form of a literary or artistic work, as well as collections of different works. these works are protected as original works, without prejudice to the rights of the author of the original work. works of art applied to industrial purposes shal! be protected so far as the domestic iegislation of each country allows. article 3 includes photographic works and works produced by a process analogous to photography. article 12.—the following are specially included among the un- lawful reproductions: unauthorised indirect appropriations of a literary or artistic work, such as adaptations, musical arrangements, transformations of a novel, tale or piece of poetry into a dramatic piece, or vice versa, etc., when they are only the reproduction of that work, in the same form or in another form, without essential altera- tions, additions or abridgments; if they do not present the character of a new original work. article 13.—the authors of musical works have the exclusive right of authorising (1) the adaptation of those works to instru- ments which can produce them mechanically; (2) the public per- formance of the said works by means of these instruments. reservations and conditions relating to the application of this article may be determined by the domestic legislation of each coun- try in so far as it is concerned; but the effect of any such reservations and conditions will be strictly limited to the country which has put them in force. f | the provisions of paragraph 1 shall not be retroactive, and conse- quently shall not be applicable in any country of the union to works which have been lawfully adapted in that country to mechanical instruments before the coming into force of the present convention. article 14.—-authors of literary, scientific or artistic works have the exclusive right of authorising the reproduction and public repre- sentation of their works by cinematography. cinematograph productions shall be protected as literary or artistic works if, by the arrangement of the acting form or the com- binations of the incidents represented, the author has given the work a personal and original character. without prejudice to the rights of the author of the original work, the reproductions by cinematography of a literary, scientific or artistic work shall be protected as an original work. the above provisions apply to the reproduction effected by any other process analogous to cinematography. finally, the length of duration of the protection is dealt with. for this purpose articles 7 and 11 of the revised convention may be quoted:— revised convention. article 7.—the term of protection granted by the present convention shall include the life of the author and 50 years after his death. nevertheless, in case such term of protection should not be uni- formly adopted by all countries of the union, the term shall be regu- lated by the law of the country where protection is claimed, and must not exceed the term fixed in the country of origin of the work. con- sequently, the contracting countries shall only be bound to apply the provisions of the preceding paragraph in so far as such provisions are consistent with their domestic laws. for photographic works and works produced by a process analo- gous to photography, for posthumous works, for anonymous or pscudonymous works, the term of protection shall be regulated by the law of the country where protection is claimed, provided that the said term shall not exceed the term fixed in the country of origin of the work. article 11.—the stipulations of the present convention shall apply to the public representation of dramatic or dramatico-musical works and to the public performance of musical works whether such works be published or not. authors of dramatic or dramatico-musical works shall be protected during the existence of their right over the original work against the unauthorised public representation of translations of their works. in order to enjoy the protection of the present article authors shall not be bound in publishing their present works to forbid the public representation or performance thereof. in the recital above on the question of international copyright two important points have been omitted intentionally, namely, translation rights and protection as it affects those connected with the profession of journalism. 130 translations.—the three paragraphs quoted below will show how translations are protected under the convention. the dates of publication of the original work, the dates of the adhesion of the signatories and of the dates of the original convention and its additions, are of considerable importance: — berne convention, sept. 9 1886, article 5.—authors being subjects or citizens of one of the countries of the union, or their lawful repre- sentatives, enjoy in the other countries the exclusive right of making or authorising the translation of their works until the expiration of ten years from the publication of the original work in one of the countries of the union. for works published by instalments, the period of ten years shall not begin to run until the publication of the last instalment of the original work. for works composed of several volumes published at intervals, as well as for reports or papers published by literary or learned societies or by individuals, each volume, report or paper shall be, with regard to the period of ten years, considered as a separable work. in the cases provided for by the present article, and for the calcu- lation of the period of protection, the 31st dec. of the year in which the work was published is admitted as the date of publication. additional act of paris and interpretative deciaration of may 4 1896.—-authors belonging to any one of the countries of the union, or their legal representatives, shall enjoy in the other countries the exclusive right of making or authorising translations of their works during the whole term of the right in the original work. neverthe- jess, the exclusive right of translation shall cease to exist when the author shall not have made use of it within a period of ten years from the time of the first publication of the original work, by publishing or causing to be published, in one of the countries of the union, a trans- lation in the language for which protection is claimed. revised convention, nov. 13 1908.—but the authors of unpub- lished works, being subjects or citizens of one of the countries of the union, and the authors of works first published in one of those coun- tries, enjoy, in the other countries of the union, during the whole term of the right in the original, the exclusive right mi making or authorising a translation of their works. emphasis is laid on these distinctions, as some nations have signed the original convention, some the original convention with the act of paris, some the revised convention with limitations. it is important therefore for an author to know the duration of his own property in other countries, but more important for the would-be translator to know the duration of translation rights in other countries. certain journalistic work is not protected by the convention, as is shown by further quotations from the same source. berne convention. article 7.—articles in newspapers or magazines published tn any country of the union may be reproduced, in original or in translation, in the other countrics of the union, unless the authors or publishers have expressly forbidden it. for magazines it is sufficient if the prohibition is made in a general manner at the be- ginning of each number of the magazine. | no prohibition can in any case apply to articles of political dis- cussion or to the reproduction of news of the day or miscellaneous items. rewmsed convention, article 9.—serial stories, tales, and all other works, whether literary, scientific, or artistic, whatever their object, published in the newspapers or periodicals of one of the countries of the union, may not be reproduced in the other countries without the consent of the authors. with the exception of serial stories and tales, any newspaper article may be reproduced by another newspaper unless the repro- duction thereof is expressly forbidden. nevertheless, the source must be indicated: the legal consequence of the breach of this obliga- tion shall be determined by the laws of the country where protection is claimed. the protection of the present convention shall not apply to news of the day or to miscellaneous information which is simply of the nature of items of news. certain work used for educational purposes cannot be made the subject of an action for infringement under the convention. berne convention, article 8.—as regards the liberty of extracting portions from literary or artistic works for use in publications des- tined for education, or having a scientific character, or for chres- tomathies, the effect of the legislation of each country of the union and of special arrangements existing or to be concluded between them is not affected by the present convention. revised convention. article 10.—as regards the liberty of extract- ing portions from literary or artistic works for use in publications destined for educational purposes, or having a scientific character, or for chrestomathies, the effect of the legislation of each country of the unton and of special arrangements existing or to be concluded between them is not affected by the present convention. 736 members of the union the following countries are members of the union:— state date of joining germany : ; ; ; ; , : . dec. § 1887 protectorate countries jan. 1 1909 austria oct. 1 1920 belgium . : ' . dec. § 1887 brazil, united states of : ' 2 a . feb. g 1922 bulgaria . : : ; , ; ‘ : . dee. 5§ 1921 denmark (with the faeroes) july 1 1903 danzig (free town of) : june 24 1922 spain (with colonies) . . : dec. 5 1887 france (with algeria and the colonies) dec. § 1887 great britain see below greece nov. 9g 1920 haiti dec. 5 1887 hungary . i'eb, 14 1922 italy dec. 5 1887 japan july 15 1889 liberia : oct. 16 1908 luxembourg . . . . . june 20 1888 morocco (except the spanish zone) june 16 1917 monaco . : : : ; ; may 20 1889 norway . april 13 1896 netherlands ' nov. i 1912 dutch indies, curacao, surinam april 1 1913 palestine : ; ; may 26 1925 poland jan. 28 1920 sweden aug. i i9ii switzerland dec. 5 1887 czechoslovakia feb, 22 1921 tunisia ’ . ; : . dee. 5 1887 united kingdom and all territories in which the imperial copyright act, 1911, is in force other than tanganyika territory and as follows:— guernsey, alderney, and sark : july 1 i912 april may jan. new zealand : : : union of south africa . canada 1913 1920 1924 i commonwealth of australia july 1 1912 newfoundland ; , : ; july 1 1912 norfolk island . . .) july 1 1912 india : ; , a oct. 30 ig12 papua : ; , : : . feb, 1 1913 jersey i , ; ‘ ; . mar. 8 1913 - @ a i i i acts in forck between the union countries berne convention revised from nov. 13 1908 (a) without reservations: — germany bulgaria ilungary monaco austria danzig liberia poland belgium spain luxembourg portugal brazil haiti morocco switzerland {b) with reservations:— denmark: newspaper and review articles (article 7 of the berne convention 1886, revised by the additional act of paris 1896). france and tunis: applied works of art (maintenance of prior stipulations). great britain: retroactivity (article 14 of the berne convention 1886 and no. 4 of the closing protocol, revised by the additional act of paris 1896). greece: 1. exclusive translation right (article 5 of the berne convention 1886). 2. newspaper and review articles (article 7 of the berne convention 1886). 3. right of representation perform- ance (article 9 of the berne convention 1886). italy: 1. exclusive rizht of translation (article 5 of the berne convention 1836, revisel by the additional act of paris 1896). 2. rizht of represeatation with regard to translations of dramatic and dramatico-musical works (article 9, paragraph 2 of the berne convention 1886). japan: 1. exclusive right of translation (article 5 of the berne convention 18386, revise] by the additional act of paris 1896). 2. public performance of musical works (article 9, paragraph 3 of the berne convention 1886). norway: 1. works of architecture (article 4 of the berne conven- tion 1886). 2. newspaper and review articles (article 7 of the berne convention 1886). 3. retroactivity (article 14 of the berne con- vention 1886). netherlanils: 1. exclusive right of translation (article 5 of the berne convention 1886, revised by the additional act of paris 1896). 2. newspaper and review articles (article 7 of the berne convention 1886, revised by the additional act of paris 1896). 3. right of representation in regard to translations of dramatic or dramatico-musical works (article 9, paragraph 2 of the berne con- vention 1886). sweden: newspaper and review articles (article 7 of the berne convention 1886). copy right il. united states copyright the united states stands outside the international conven- tion, and in consequence has complicated enormously the ques- tion of international copyright. the act of march 19009, with its amendments, governs its present position, but is so complicated in its enactments, and in many ways so badly drafted, that it is impossible to give more than an outline of its many requisitions. the act opens as follows: that any person entitled thereto, upon complying with the pro- visions of this act, shall have the exclusive right— (a) to print, reprint, publish, copy and vend the copyrighted work; (b) to translate the copyrighted work into other languages or dialects, or make any other version thereof, if it be a literary wark; to dramatise it if it be a non-dramatic work; to convert it into a novel or other non-dramatic work if it be a drama; to arrange or adapt it if it be a musical work; to complete, execute, and finish it if it bea model or design for a work of art; (¢) to deliver or authorise the delivery of the copyrighted work in public for profit if it be a lecture, sermon, address or similar produc- tion; (d) to perform or represent the copyrighted work publicly if it be a drama, or, if it be a dramatic work and not reproduced in copies for sale, to vend any manuscript or any record whatsoever thereof; to make or to procure the making of any transcription or record there- of by or from which, in whole or in part, it may in any manner or by any method be exhibited, performed, represented, produced, or reproduced; and to exhibit, perform, represent, produce or repro- duce it in any manner or by any method whatsoever; (e) to perform the copyrighted work publicly for profit if it be a musical composition; and for the purpose of public performance for profit and for the purposes set forth in subsection (a) hereof, to make any arrangement or setting of it or of the melody of it in any system of notation or any form of record in which the thought of an author may be recorded and from which it may be read or repro- duced: provided, that the provisions of this act, so far as they secure copyright controlling the parts of instruments serving to re- produce mechanically the musical work, shall include only composi- tions published and copyrighted after this act goes into effect, and stall not include the works of a foreign author or composer unless the foreign state or nation of which such author or composer is a citizen or subject grants, either by treaty, convention, agreement or law, to citizens of the united states similar rights; and provided further, and as a condition of extending the copyright control to such me- chanical reproductions, that whenever the owner of a musical copy- right has used or permitted or knowingly acquiesced in the use of the copyrighted work upon the parts of instruments serving to reproduce mechanically the musical work, any other person may make similar use of the copyrighted work upon the payment to the copyright proprietor of a royalty of two cents on each part manufactured, to be paid by the manufacturer thereof; and the copyright proprietor may require, and if so the manufacturer shall furnish, a report under oath on the twentieth day of each month on the number of parts of instru- ments manufactured during the previous month serving to reproduce mechanically the said musical work, and royalties shall be due on the parts manufactured during any month upon the twentieth of the next succeeding month. the payment of the royalty provided for by this section shall free the articles or devices for which such royalty has been paid from further contribution to the copyright except in case of public performance for profit: and provided further, that it shall be the duty of the copyright owner, if he uses the me- chanical composition himself for the manufacture of parts of instru- ments serving to reproduce mechanically the musical work, or licenses others to do so, to file notice thereof, accompanied by a recording fec, in the copyright office, and any failure to file such notice shall be a complete defence to any suit, action or proceeding for any infringement of such copyright. section 3.—that the copyright provided by this act shall protect all the copyrightable component parts of the work copyrighted, and all matter therein in which copyright is already subsisting, but without extending the duration or scope of such copyright. the copyright upon composite works or periodicals shall give to the roprietor thereof all the rights in respect thereto which he would eae if each part were individually chive ted under this act. section 4.—that the works for which copyright may be secured under this act shall include all the writings of an author. section 5.—that the application for registration shall specify to which of the following classes the work in which copyright is claimed belongs: (2) books, including composite and cyclopaedic works, directories, gazetteers, and other compilations; (b) periodicals, including newspapers; (c) lectures, sermons, addresses (prepared for oral delivery); (d) dramatic or dramatico-musica!l compositions; (e) musical compositions; y maps; zg) works of art; models or designs for works of art; (hk) reproductions of a work of art; copy right (*) drawings or plastic works of a scientific or technical character; (7) photographs; (k) prints and pictorial illustrations; (1) motion-picture photoplays; (m) motion-pictures other than photoplays. provided, nevertheless, that the above specifications shall not be held to limit the subject-matter of copyright as defined in section four of this act, nor shall any error in classification invalidate or impair the copyright protection secured under this act. section 6.—that compilations or abridgments, adaptations, arrangements, dramatisations, translations, or other versions of works in the public domain, or of copyrighted works when produced with the consent of the proprietors of the copyright in such works, or works republished with new matter, shal! be regarded as new works subject to copyright under the provisions of this act; but the publication of any such new works shall not affect the force or validity of any subsisting copyright upon the matter employed or any part thereof, or be construed to imply an exclusive right to such use of the original works, or to secure the extension of copyright in such original works. unpublished works are protected by common law. copyright is granted to citizens of the united states and to citizens or sub- jects of foreign nations which give reciprocal conditions to amer- ican citizens. the question of reciprocity is determined by the president of the united states, and is proclaimed by him from time to time. copyright is secured by publication with the notice of copyright required by the act affixed to every copy so published. such copyright is confirmed by registration. pub- lication with notice of copyright is essential. registration 1s necessary. to this rule there are two exceptions: (1) under clause 11 when copyright can be obtained for certain works not reproduced for sale—a lecture or similar production, a dramatic, musical or dramatico-musical composition, etc. the copyright is secured by the registration of copies, but such registration does not exempt the proprietor from further deposit under the other sections of the act when copies are reproduced for sale. the chief, but not the only, reason for this clause is to give a statutory protection to performing rights. (2) under sections 21 and 22, where, in the case of books published abroad in the english language, the act demands that these books—with the exception of dramatic, musical or dramatico-musical works—shall be published from type set up in the united states or plates manu- factured there, but in order to give the author of such books some chance he is allowed to deposit and register one copy of his orig- inal work at washington within sixty days from its publication abroad, and is required to publish the work in conformity with the other requirements of the act within four months from the date of such deposit. such author, therefore, is allowed a period which may extend to nearly six months in order to conform with the requirements of the act. he is bound to make a further deposit—when the book is published, in the united states in accordance with the act—of the copyright of the book so pub- lished in accordance with the clauses of the act for the deposit of foreign books. clauses 12 and 13 cover the details required by the registration office. with regard to books by american citizens, two copies of the best edition must be deposited; by foreigners one copy only, but a certain latitude is allowed, subject to penalty if the de- posit is not promptly made after publication. under section 16 an affidavit has to be filed with the deposit of copies, and section 17 refers to the penalties for making a false affidavit. section 18 deals with the form of the copyright notice, which should be either ‘“‘ copyright ” or the abbreviation ‘‘ copr.,” with the name of the copyright proprietor, and if the work be a printed literary, musical or dramatic work the year in which the copy- right was secured by publication. certain works are excepted from this special form. section 19 deals with the place where the notice is to be affixed in or on the copy or copies deposited. the copyright endures for a period of 28 years, subject to a further period of 28 years on application by the author or his representatives, provided that the application for such renewal and extension shall be made to the copyright office one year prior to the expiration of the existing term. then follow a series of sections dealing with the penalties for infringement and for false copyright notice, for the importation 737 of copies, and various regulations dealing with registration, the registration of assignments, fees, etc. section 62 should be quoted, as it contains two definitions:— section 62.—that in the interpretation and construction of this act ‘‘ the date of publication ’”’ shall in the case of a work of which copies are reproduced for sale or distribution be held to be the earliest date when the copies of the first authorised edition were placed on sale, sold, or publicly distributed by the proprietor of the copyright or under his authority, and the word ‘‘ author ”’ shall include an employer in the case of works made for hire. to put the legal statement in plain language, the owner of a copyright literary work which has been published in the english language outside the united states is allowed 60 days from the date of publication in which to file a copy of the work at wash- ington. provided that he files the copy within this period he obtains from the date of filing an ad t#ferim copyright for four months in which to publish the work in the united states from type set up there subject to the other technicalities of the united states act. publication with the copyright notice on every copy is the essential for securing copyright. registration coupled with an affidavit of manufacture is necessary. ‘the essential copyright notice has been set out above. if by chance the work is being published in the united states as the country of origin, then it must be published in great britain simultaneously, or the copy- right in great britain is lost. iii. british copyright the greater part of the british law of copyright is contained in the copyright act 1911, which came into force july 1 1912. copyright is defined in the act as the sole right to produce or reproduce a work or any substantial part thereof in any material form whatsoever, or perform, or in the case of a lecture to de- liver, a work or any substantial part thereof in public; if the work is unpublished, to publish the work or any substantial part there- of. copyright includes the sole right :— (a) to produce, reproduce, perform or publish any translation of the work; (b) in the case of a dramatic work, to convert it into a novel or other non-dramatic work; {c) in the case of a novel or other non-dramatic work, or of an artistic work, to convert it into a dramatic work, by way of per- formance in public or otherwise; (d) in the case of a literary, dramatic or musical work, to make any record, perforated roll, cinematograph film, or other contrivance by means of which the work may be mechanically performed or delivered, and to authorise any such acts as aforesaid. it will be seen from the above definition that a work as soon as it is completed, whether published or unpublished, is the author’s copyright. in other words, all literary and musical work is now the creature of statute. duration and assigument—the next important point under the statute is the duration of copyright. section 3 of the act states that, with some few exceptions, copyright endures for the life of the author and 50 years after his death. one important exception is that in the case of a published work anyone may publish the work in the last 25 years of the period, subject to the payment of a certain fixed royalty to or for the benefit of the owner of the copyright. the term of copyright in photographs is 50 years from the making of the original negative; and for works published after the death of the author 50 years from the date of publication. section 5 (1).—the act clearly states that the author of the work shall be the first owner of the copyright. then follow cer- tain exceptions—(a) where in the case of an engraving, photo- graph, or portrait the plate or other original of which was ordered by some person for valuable consideration, the copyright shall belong to the person giving the order; and () where in the case of work done in the normal course of employment by an author who is in the regular employment of another the copyright in such work shall belong to the employer. section 5 (2).—after stating that the owner of the copyright may assign the right either wholly or partially and either gen- erally or subject to limitations as to country, either for the whole term or for any part thereof, and may grant any interest 738 in the right by licence, the section continues: “ but no such assignment or grant shall be valid unless it is in writing signed by the owner of the right in respect of which the assignment or grant is mace or by his duly authorised agent.” it must be added as a warning against the too strict interpretation of the section that the agreement to assign the copyright or grant a licence will be enforced however informal, and even if made verbally if valuable consideration therefor has been given or promised. publication.—in the marketing of copyright property certain advantages and privileges are dependent upon the date of pub- lication, and it is important that the definition as set out in the act should be quoted :— _ for the purposes of this act, publication in relation to any work means the issue of copies of the work to the public, and docs not in- clude the performance in public of a dramatic or musical work, the delivery in public of a lecture, the exhibition in public of an artistic work, or the construction of an architectural work of art, but for the purposes of this provision the issue of photographs and engrav- ings of works of sculpture and architectural works of art shall not he deemed to be publication of such works. the performance of a dramatic or musical piece does not con- stitute publication, but the performing rights, only if the piece has been performed in public, run for the usual term of copyright, that is the life of the author and 50 years after his death. but in unpublished works which at the date of the author’s death are still in copyright, and have never been performed, copyright shall subsist till publication or performance in public—which- ever may first happen—and for a term of 50 years thereafter. ii, therefore, a dramatic piece is performed in public during the life of the author, then the copyright runs for the author’s life and 50 years afterwards. if the piece is performed in public after the death of the author, then copyright runs for 50 years after such performance; but as long asa literary, dramatic or musical work has not been published, and a dramatic or musical work has not been performed in public, copyright runs without time limit. infringement.—copyright in a work shall be deemed to be infringed by any person who without the consent of the owner of the copyright does anything the sole right to do which is by the act conferred on the owner of the copyright. no fair dealing with any work for the purposes of private study, research, criticism, review or newspaper summary constitutes an infringement of copyright. the usual civil and summary remedies are given, and there are special provisions with regard to works of joint author- ship, posthumous works, government publications, reproduction on mechanical instruments. these are very complicated and cannot be set out in detail. | the copyright act of t911 is of great importance, as great britain and ireland, its colonies and dependencies, are bound by its rules and regulations. the majority of the dominions have taken advantage of its regulations to pass their own legisla- tion, but such legislation has been in every case along the lines of the act of 1911, with slight alterations adapted to the domestic needs of each dominion, and generally strengthening the power to take summary proceedings. canada is the only dominion whose act has considerable alterations. the necessity for alterations in this case arose from its juxtaposition to the united states and the fact that the united states has never joined the berne convention; but the alterations in the canadian law mil- itate against its own citizens rather than against the citizens or subjects of those countries which are signatorics to the conven- tion in question. (g. hf. t.) corell], marie (1864-1924), british novelist (see 7.143), died at stratford-on-avon april 24 1924. corfu (see 7.145), an island of greece in the ionian sea. after the greek victories in the first balkan war of 1912, the italian govt. raised the question of ‘‘ the channel of corft,” sceking to push back the epirote frontier of greece as far south as possible, lest both sides of “ the channel ”’ should belong to the same state, and a naval base might thus be formed there. this argument, considered technically unsound by british naval experts, ignored the fact that corfu was neutral. in may ro14, there met in a corfiote hotel the conference for corelli—cork the settlement of the dispute between albania and the “ auton- omous government of northern epeiros,” which had risen against the inclusion of that district in the albanian prin- cipality. but the speedy outbreak of the world war rendered ineffective the decisions of the corfii conference (whose sittings coincided with the celebration of the jubilee of the union of the fonian is. with greece). after the serbian retreat across albania, corfu became an important position. despite its neutrality and a greek protest, the french landed there on jan. 11 1916, fol- lowed by the first detachment of retreating serbs four days later, and by feb. 10 some 75,000 serbian troops, soon followed by montenegrin soldiers, had been landed in the island, whither on the previous day the serbian govt. had transported its seat and where, on sept. 10, the serbian parliament met in the theatre. the mortality among the starved serbian soldiers was considerable, and the islet of vido still preserves, but in a state of great neglect, the graves of many serbians who died “ for justice and liberty.” corft, however, will always be associated with the foundation of yugoslav unity, for it was there, in july 1917, that the “ pact of corfi” was signed, which proclaimed the union of the yugoslavs. italian nationalism had long coveted corfi, and italian schools were founded there to give gratis instruction to the corfiotes. on aug. 27 1923, the italian delegate for the dclimitation of the albanian frontier, general tellini, was assassinated at kakavia, on the road between joannina and santi quaranta. there was no proof whatsoever that the assassins were greeks; but signor mussolini, the italian premier and minister of foreign affairs, at once held the hellenic govt. responsible, and sent an italian fleet to corfu, of whose neutrality he was probably ignorant. although corfa was not a fortified place, and the “‘ old fortress ” was occupied by refugees and armenian orphans, the fleet bom- barded both it and the police school in the “ new fortress,” firing a shell into the study of the (fortunately absent) british headmaster and killing 16 greek and armenian refugees and wounding 35 more. after exacting from greece 50,000,000 /ire as an indemnity, the italians evacuated corfii on sept. 27. for the international handling of this dispute see league of nations. despite the fecling aroused against them by this high- handed action, the italians celebrated in 1925 the centenary of the italian philhellene, santarosa, by removing from corfti the re- mains of the venetian admiral, graziani, who died there in exile. see documents diplomatiques. difference italo-grec. aottt-septembre, 7923 (athenes, 1923); a. toynbee's survey of interna- tional affairs 1920-1923 (london, 1925), pp. 348 ef seg. the full text of almost all the relevant documents are printed in l’ europe nouvelle, oct. 6 1923. ii. wilson tlarris, italy, greece and the league (london, 1923); george glasgow, the jantna murders and the occupation of carfu (1923); s. p. nicoglou, l’.lffaire de corfu et la societe des nations (1925). cw. mi.) corinth, lovis (1858—1925), german painter, was born at tapiau, in east prussia, july 21 1858, the son of a tanner. he went to the school of art in k6nigsberg, painted in munich under ludwig lefftz, stayed some time in antwerp, and then studied for several years in paris, in the atelier bouguerau of the acade- mie julian. after a second visit to munich he settled in berlin, where, in company with his friend, walter leistikow, and also max liebermann, both painters, he became one of the main sup- porters of the berlin secessionists. the last years of his life he spent, for the greater part, in his cottage on the walchensee in bavaria, where some of his most beautiful pictures of still life and landscape were painted. corinth diced july 18 1925 at zandvoort, holland. one of the greatest personalities amongst german artists, he combined the vigour of the east prussian peasant with the temperament of a rubens. his output was very considerable, and among his most famous pictures are his portraits of graf e. keyserling (1896), pfarrer moser (1899), max liebermann (1899), peter hille (1902), nonrad ansorge (1904), rudolf rittner as florian seyer (1907), and of himself (1918). corinth wrote: das erlernen der malerei (1909); legenden ans dem kunstlerleben (1909); das leben walter leistikows (1910). see alfred kuhn, lovis corinth (1925). cork, ireland (see 7.158), had a population in ro11 of 76,673. during the sinn fein troubles of 1919-20 there were serious riots cormon—coronel, battle of and many outrages in and near the city, and the ambushing of british soldiers led to incendiary fires as reprisals in dec. 1920, in which the city hall and the carnegie library were burnt. it was decided to start reconstruction of the municipal buildings at once. in 1920 many irish prisoners tried to obtain their release by hunger strikes, and the lord mayor of cork, terence james macswiney, died asaresult in october. his burial in cork was marked by intense public grief, and a requiem mass was said in the cathedral. in 1924 the corporation was dissolved in conse- quence of its irregular proceedings and its functions carried on by commissioners appointed by the free state government. cormon, fernand (1845-1924), french painter (sce 7.161), died in paris march 21 1924. cornell university (sce 7.169).—the total enrolment of regular students in 1925 was 5,698 (including 1,292 women). in addition, 2,113 students were enrolled in the 1924 summer ses- sion, especially for teachers, and 180 in the short winter course in agriculture. the number of professors, assistant professors, lecturers and instructors on the staff of instruction, research and extension was 857. the productive funds in 1924 were $19,900,- ooo yielding in the fiscal year 1923-4 an income of $1,030,000; the income from public sources was $2,304,000 and from tuition and other fees, $1,156,000. tuition in the state colleges was free to residents of the state. the grounds, buildings and equipment were valued at $8,635,000. the area of the campus was 359 ac., and that of the experimental farms adjoining the campus was 1,170 acres. the productive funds had more than doubled between 1911 and 1925. under the will of goldwin smith, $683,0co were received in tori for the promotion of liberal studies, and from jacob h. schiff, in 1912, $100,000 for the promotion of studies in human civilisation; by a bequest of col. oliver h. payne, in 1913, the medical college was endowed with $4,850,000; august heckscher gave $500,000 in 1920 for the endowment of research; a bequest of $77,c00 from hiram j. messenger became available in 1923 for lectures on the evolution of civilisation. in 1919-20 new endowment was pledged to the amount of $5,700,000 to increase teachers’ salaries, and gifts from alumni for current expenses aggregated $1,000,000 by 1925. during the years 1911-25 the university’s physical growth continucd; the state added eleven large buildings to the equip- ment of the state colleges and built a new armoury for the de- partment of military science; george i. baker, the new york banker, gave $1,500,000 for a laboratory of chemistry; gifts of $350,000 from mr. baker and $300,000 from mrs. russell sage provided four residential halls for students; mrs. florence rand lang of montclair, n.j., added rand hall (machine shop and electrical laboratory) to the college of engineering; mrs. willard straight of new york built a large hall to serve as a social centre for the university community. the colleges of civil and mechanical engineering were re- organised in 1920 as the college of enginecring, comprising the school of civil engineering, the sibley school of mechanical engineering and the school of electrical engineering. in 1921-2 the college of architecture added courses leading respectively to the degrees of bachelor of fine arts and bachelor of land- scape architecture. the state legislature in 1923 put the state agricultural experiment station at geneva, n.y., under the di- rection of the trustecs of cornell university, and in 1925 estab- lished the state college of home economics, which, up to that time, had been a department of the college of agriculture. the university library in 1925 contained 750,000 volumes. among the important recent accessions were the charles w. wason collection of works relating to china and the chinese, 9,399 vol.; the james verner scaife collection of books relating to the american civil war, and the engineering library of the late emil kuichling, 2,093 vol., presented by mrs. kuichling. the willard fiske bequests have been described in three important bibliographies: catalogue of the icelandic collection (1916), catu- logue of runic literature (1918), both compiled by h. her- mannsson, and catalogue ef the petrarch collection (1916), com- piled by mary fowler. the results of the cornell expedition to 739 asia minor and the assyro-babylonian orient were published in i1qit. in 1924 appeared the eighth volume of the cornell studics in english, founded in 1916. several volumes have also been added to the cornell studies in classical philology, the cornell studies in history and political science and the cornell studies in philosophy. the valuable law library numbered about 60,000 volumes. the law school publishes the cornell law quarterly, established in rors. since 1909 the governor of new york state has appointed five members of the university’s board of 40 trustecs; 15 are co-opted, and the alumni elect 10; others are ex-officio members. since 1916 the faculty has sent three represent- atives to the board who sit as trustees, but without a vote. andrew dickson white, who, at the request of ezra cornell, drew up the original plans for organising the university and served as its first president, died at ithaca, n.y., nov. 4 1918. president jacob gould schurman resigned in june 1920, and dr. ane ston farrand was inaugurated president i in oct. 1921. during the world war the university, in co-operation with ite war dept. conducted at ithaca, n.y., schools of military aero- nautics, of aerial photography, for military artisans and a unit of the students’ army training corps, and, at the medical col- lege in new york, a school of rentgenology for ofhicers of the u.s. army medical corps. many members of the faculty gave pro- fessional or technical service to the government. about 7,000 students or former students of the university were in uniform; 216 died in the service; 147 were decorated for distinguished services or gallantry in action. (cw. pa.) coronel, battle of.—on nov. 1 1914 a naval battle to which this name is given was fought between a british cruiser squadron under rear-adml. sir christopher cradock and a german squadron under vice-adml. graf von spee. coronel is in chile and the battle was fought about 41 m. to the west of it. the germans sometimes call it the battle of santa maria from the name of a small island about 20 m. to the west. ships engaged.—the british squadron consisted of the ar- moured cruisers ‘* good hope” (flag, capt. philip francklin, 1902, 14,200 tons with 2 9:2-in. and 16 6-in. guns, designed speed 23 knots), and “‘ monmouth ” (capt. frank brandt, 1903, 9,800 tons, with 14 6-in. guns, 23 knots); the light cruiser ‘‘ glasgow ” (capt. john luce, 1910, 4,800 tons, with 2 6-in. and 10 4-in. guns, 25 knots); and the armed merchant cruiser “ otranto ” (capt. herbert edwards, with 4 4-7-in. guns, 16 knots). the german squadron consisted of the armoured cruisers “‘ scharn- herst ” (flag) and ‘* gneisenau,’”’ both vessels of 11,420 tons, with 8 8-2-in. and 6 5-9-in. guns, speed 22-5 knots, and the light cruisers “ leipzig ’’ (1906, 3,200 tons, with 10 4-i-in. guns, 22 knots), ““ nurnberg ”’ (1908, 3,306 tons, with ro 4-i-in. guns, 23 knots) and ‘f dresden ”’ (1908, 3,544 tons, with 10 4-1-in. guns, 24 knots). in gunnery and weight of broadside the germans were undoubtedly superior. their large ships had been in com- mission for over two years and were in a high state of gunnery efficiency. on the british side the ‘f good hope ” and ‘* mon- mouth’? were third feet ships with obsolete control fittings. they had been lying empty in the dockyards and were manned by reserve men on the outbreak of war. in the heavy weather prevailing at the time, it may be assumed with certainty that the ‘ good hope” and ‘ monmouth ” could not use their maindeck 6-in. casemates, which would re- duce the british broadside to 2 g:2-in, and 12 6-in., with a weight of 1,960 ib., against the german 16 8-2-in., with a weight of 2,904 pounds. the old battleship “ canopus” (capt. heathcoat grant, with 4 12-in. and 12 6-in. guns), another third fleet ship, had been sent out to reinforce the squadron; but, as her engines could not be relied on to do more than 14 knots, she had been relegated to escort work and was some 300 m. to the southward escorting two colliers when the action began. both in guns and gunnery cradock’s ships were unequal to their task and this had been seen as early as sept. ro, when orders were issued for the armoured cruiser “‘ defence ” to proceed from the mediterranean to reinforce cradock. these orders were unfortunately cancelled by the admiralty on sept. 16. 740 afeeting of the rival squadrons.—cradock left the lonely har- bour of vallenar (chonos archipelago, chile, 45° 24’s., 74° 18’w.) with the “ monmouth ” on oct. 30 and proceeded north to find the enemy, leaving the ‘‘ canopus ” to remedy engine defects and bring on colliers. the ‘‘ glasgow ” which had gone on to coronel, joined her at 1:30 p.m. on nov. 1 some 50 m. west of coroncl. a heavy sea was running and the mail had just been drifted on board the good hope ” when at 1:40 p.m.! german wireless sounded loud and clear. von spee had come from masafuera, the last port of call on his long pacific trip. the “ prinz eitel friedrich,” an armed merchantman, had been sent into valparaiso on oct. 30 and he was cruising slowly just out of sight of land. at 3 a.m. on nov. 1 he received by wireless news of the “‘ glasgow’s ” visit on oct. 31 and steered south to intercept her. cradock made a signal to spread 15 m. on a line of bearing northeast by east (in order from west—‘ good hope,” “ mon- mouth,” “ otranto,” “ glasgow ’”’) course northwest by north 10 knots, to get in touch with the enemy. the line had not been tn battle of tr sle) coronel nov [st 19/4 ’ good hope . british ' german 5 52 dresden yleipzig +gneisenau +scharnhorst \\ 1 otranto 4 ‘ glasgow + ‘monmouth goodhope* \\ 6.20 = 2 mlat.36%0's long 7852’ w uth (sunk 8.58pm) ‘er > jolcorone! 30miles formed when the ‘ glasgow ”’ and “ otranto ” sighted smoke, and at 4:10 p.m. the former reported enemy armoured cruisers in sight, steering southeasterly. she turned at once to s65°w and the whole line began to close on the “‘ good hope.”’ the “ canopus,” which had left vallenar at 9:30 a.m. on oct. 31, was 300 m.to southward, toiling along with her colliers in a heavy sea. von spee had been steering south at 14 knots. the “ niirn- berg ” and “ dresden”? had been detached to examine passing ships and the former was 25 m., the latter 12 m.,in rear. at 4:17 when some 35 m. north of coronel (36° 26’s., 73° 23’w.), the ‘ glasgow ” was sighted to the west and the german cruisers turned and followed her, working up to full speed. it was blow- ing hard from south by east (von spee says south) and a heavy sea was running, hurling sheets of spray over the conning towers. the “‘ good hope ”’ was 26 m. west of the “ glasgow ” when the germans were sighted and turned to the east to join her squad- ron. the signal to form single line ahead went up at 5:17 and by 1 time in corbett, vol. 1, and in 12th ed. is the time kept by british ships and is half an hour behind the times here given, which are in chilean time, five hours slow on greenwich. coronel, battle of 5:20 the british squadron was on an easterly course, the * good hope ” leading, with the ‘‘ monmouth,” “ glasgow ” and “‘otranto”’ in line ahead behind her. the enemy was about 11 m. away to the east, steering to the southwestward. cradock altered course to the south about 5:30, while spee some 11 m. off was steering southwesterly. at 5:34 cradock altered his course four points (45°) together toward the enemy, evidently in order to close the range while the sun was still high enough to dazzle the enemy, but von spee turned away two points to port, and cradock resumed his course to the south. the action described. —cradock was evidently determined to fight and about 6 p.m. he informed the ‘‘ canopus ”’ of his inten- tion to attack. the ships were then going about 17 knots. at 5:50 cradock again turned tn to reduce the range and again von spee turned away, biding his time and waiting for the sun to set. the “ otranto,” with neither guns to fight nor speed to run away, asked if she was to keep out of range and, not getting a reply, drew out on the “ glasgow’s ” starboard quarter. at 6:20 the sun had begun to dip and von spee increased speed to 16 knots and turned in to reduce the range. as the sun sank below the horizon at 6:30 it left the british ships silhouetted against a deep blood-red glow, whilst the german ships were barely visible against the night clouds gathering in the east. at 6:33 the range was 11,367 yards and the “ scharnhorst ”’ opened fire. in spite of the heavy sea and spray, the first shot fell only 500 yards short. the third salvo hit the “‘ good hope ”’ between the conning tower and fore turret, setting a fire ablaze. the rest of the german squadron joined in, the “‘ gneisenau ” opening on the “ monmouth,” the “‘ leipzig ” on the ‘* glasgow ”’ and the ‘ dresden ”’ on the “‘ otranto,” though seas were breaking right over the light cruisers and pouring into their conning towers. the * good hope” opened fire, but in the failing light the shots could not be seen and her fire was poor and ineffective. cradock had turned toward the enemy and the range was falling rapidly. by 6:53 it was down to 6,600 yards. the ‘ mon- mouth ” had opened fire with rapid salvoes, but the german gunners found the target again and again and by 7 p.m. the british cruisers were obviously in distress. the ‘“‘ monmouth’s ” fore turret had been struck by a shell and after spouting fire had been blown overboard; she had yawed out of line to starboard at 6:50 and the “ glasgow,” following in the ‘ good hope’s ” wake, had to ease down to avoid masking her fire. iierce fires had broken out in the ‘‘ good hope ” and were increasing in brilliance. it was growing dark. at 7:15 the ‘‘ good hope” was losing speed; the range had closed to 5,o00 yards. about 7:20 an armour-piercing shell struck her between the second and third funnels and a minute or so later a vast column of fire rose into the air as high as the mast head. the port after-guns fired a couple of shots, then all was silent. the explosion seems to have blown the ship in two, leaving her little more than a gutted hull, lighted by a dying glare. thirty-five hits had been counted on her by the “ scharnhorst’s ”’ gunners. sinking of “ monmounth.’—at 7:26 the germans ceased fire; nothing could be scen of the british squadron but the occasional flash of the ‘‘ glasgow’s ” guns. the ‘‘ monmouth ” had ceased fire at 7:20; she had got her fires under and at 7:35 turned to the westward. the “ glasgow,” which had received five hits, fol- lowed her round, signalling to her at 7:40 to steer west, but badly down by the bows and listing to port the “ monmouth ” turned north at 7:15 to get stern to sea. the moon had risen above the clouds and was sending a fitful light over the stormy sea. von spee had launched his light cruisers to attack and they were hot on the trail. at 7:50 the “ glasgow ” could see them coming up astern and, after signalling to the “‘ monmouth” to steer west, left the stricken field and lost sight of the enemy at 8:20 p.m. it was the “ niirnberg,” which had been making frantic efforts to overtake her squadron, that found the unfortunate “ monmouth,” listing so badly that she could not use her guns. the “ niirnberg ”’ missed her with a torpedo and opened fire at 800 yards. she heeled gradually over and at 8:58 went down with her flag flying. not a soul was saved from her or the ‘‘ good hope.” the “glas- corporation—cost accounting gow,” working round to the,southwest steered with the “ cano- pus” for magellan straits. the “ otranto”’ went round the horn. the british shooting was poor; the crews had had little time for training and the fire control equipment was obsolete. the ‘‘ scharnhorst ” was hit twice by small shell with no casualties; the “ gneisenau ” received four hits, one of which jammed the after 8-2-in. turret for a short time, and had two men slightly wounded. it would have been possible for cradock, when the german squadron was sighted, to fall back on the ‘‘ canopus,” but this would probably have meant the abandonment of the ““otranto ’’; cradock was much disturbed at the refusal of the admiralty to send him the “ defence,” but from the first it seems to have been his definite intention to fight. when the enemy was reported he did not hesitate, but at once formed his battle line. he hoped no doubt to inflict some injury on the germans who were far from any base of refitment and repair. his flag went down into the pacific flying gloriously and any re- sponsibility he bore lies buried fathoms deep. he fought his fight, checked von spee in his onward career and started the train of events which found its consummation at the falklands. (see falkland islands, battle of.) brbpliography.—a. n. hilditch, coronel and the falkland islands (1915); sir 1.s. corbett, history of the great war, naval operations, vol. 1. (1920); w. l. s. churchill, world crisis, 19z7z-74 (1925); german marine archives, krieg zur see; kreuzerkrieg, vi 1 (1924). bs a cc. d.) corporation: see companies and corporations. corson, hiram (1828-1911), american scholar (see 7.204), died in ithaca, n.y., june 15 1o1t. cort van der linden, pieter willem adrian (1846-— ), dutch politician, until 1897 followed an academic career, mainly interesting himself in economics. jn that year he became minister of justice and retained this post until 1901, when he was appointed a member of the state council. in 1913 after the social democrats had refused to co-operate with the liberal parties, dr. cort van der linden formed an extra-parliamentary cabinet which during the world war assumed the character of a national cabinet. in virtue of this he succeeded in bringing about a revision of the constitution, which put an end to both the electoral ‘ war’’ and the schools “ war,” which for half a century had dominated politics in the netherlands. bills were passed providing for proportional representation, universal manhood suffrage, which gave a prospect of extending the franchise to women. a bill was also passed by which denominational schools were placed upon an equal financial basis with public schools. after his cabinet had resigned in 1918 dr. cort van der linden was again appointed a member of the state council. cosgrave, william thomas (1880-— ), irish politician, was born in dublin, and educated at a school of the christian brothers. his father, thomas cosgrave, was at one time a town councillor and poor-law guardian. william cosgrave entered the grocery trade at an early age, and there was nothing in his life to indicate a carecr of importance. but, like most thoughtful young irishmen who came of age about the turn of the century, he was attracted by the sinn fein movement. in 1913 he won a seat on the dublin corporation in the sinn fein interest. here he dis- tinguished himself on the financial side and in 1916 was chosen chairman of the finance committee. in 1913 he became a member of the irish volunteers, and when that body divided in aug. 1914, he was with the minority who refused to follow john redmond. at the easter rising, 1916, he was again in an extremist minority, for he joined the section which, against the order of prof. macneill, then head of the or- ganisation, went out to fight under pearse. afterwards, with other prisoners, he was detained at frongoch in wales until the general liberation in july 1917. mr. de valera, having, immediately on his release, won a seat vacant in clare, another vacancy soon occurred in kilkenny city. mr. cosgrave was nominated and elected by a large ma- jority. re-elected in dec. 1918, this time for kilkenny co., he was a member of the first dail eireann which declared for an irish republic and was minister for local government in the first republican ministry. during the struggle with the british, his 741 task was to organise the refusal of local bodies to co-operate with dublin castle. like all other members of this illegal ministry, he was the object of pursuit by the law and was more than once in prison. during the debate in the dail in dec. 1921, on the newly signed treaty with great britain, mr. cosgrave’s speech was one of the few that attracted attention. later he became minister of local government in the newly formed provisional govern- ment. in the summer of 1922 president griffith, obliged to go to london for the negotiations concerning the treaty clauses, appointed mr. cosgrave as his deputy, and when, on aug. 12, griffith suddenly died and collins was chosen president in his place, mr. cosgrave became acting chairman of the provisional government. ten days later collins was shot, and cosgrave, a simple dublin business man, was placed by force of circumstances at the head of a state fighting for bare life. never was promo- tion more sudden or more accidental. griffith and collins had, in their different ways, a strong hold on the popular mind; mr. cosgrave was unknown as a personality and barely recognised as a name. as soon as the newly elected dail could be summoned, and it could meet only behind closed doors and strongly guarded en- trances, he made clear his view that the day of individual lead- ership was over and team work must take its place. in that anxious period he left much of the work, especially the carrying of the draft constitution through the house, to younger and more brilliant subordinates. but he captained his team, and was always ready to shoulder responsibility. when tempers were roused he introduced a conciliatory spirit. he showed both breadth of view and a sense of humour, and endeavoured to make the protestant minority at home in the free state. the ap- pointments made by his govt., especially to judicial office and the first senate, recognised merit irrespective of politics or religion. as president of the irish free state he represented ireland when she first appeared at a conference of the dominions in oct. 1923; and a month earlier he was welcomed as her first spokesman at the assembly of the league of nations. he saw the country pass from anarchy to a state of complete order. the ministry of finance, which he took over at the outset, was trans- ferred in 1923 to mr. blyth who proved a success; the ministry of defence, which he took over in april 1924, in face of a threat- ened mutiny in the army, was handed over casily and without comment a few months later to a new minister, mr. hughes. in his political career mr. cosgrave was not ambitious. he never sought to thrust his personality into the forefront, but in ireland, as well as overseas, he won a reputation for good sense and moral courage. (s:.g.) cost accounting.—this term embraces methods of cost determination which arc either a part of, or co-ordinated with, the gencral accounting of the enterprise as distinguished from esti- mates of costs not so controlled or checked. cost-accounting methods have probably been developed more extensively in the united states than in any other country. this development has taken place mainly in the period since 1895, and it may be regarded as a natural phase of the general industrial develop- ment in that period. the same conditions which have stimulated the use of labour-saving methods and mass production have naturally lent new importance to the determination and analysis of costs, and have made it imperative that the substantial accu- racy of the statistics of cost used shall be beyond question. this can only be assured by linking up cost statistics with general financial and accounting records and results. in the problem of cost accounting there may be said to be usually three main objects to be achieved, three main clas- sifications to be followed and three major considerations govern- ing the scope of the methods to be employed. these nine ele- ments are necessarily to some extent interrelated, and it may thercfore be well to state them at the outset. the main objects referred to are: (1) to afford a sound basis for selling policy; (2) to provide tests for operating efficiency; (3) to establish a basis for accounting records and financial policy. the classifications of cost are broadly: (1) labour, 742 (2) material, (3) overhead expenses. the character and scope of the methods to be employed must be determined largely by con- siderations of (1) speed, (2) accuracy, (3) expense. the relative importance of the objects enumerated varies with different classes of enterprise. in the case of a builder, con- tractor or shipbuilder, or in the case of a plant capable of pro- ducing different types of products, a cost system may be of even greater value in the determination of selling policies than in producing operating efficiency. on the other hand, in the case of a plant producing standard articles for a highly competitive market, the value of a cost system may lie almost wholly in help- ing to secure manufacturing or operating efliciency. the success of any cost-accounting system depends largely on correct judgment concerning the relative importance of the differ- ent elements of the problem in the particular case involved, and particularly on the success with which the naturally conflicting considerations of speed, accuracy and expense in the cost de- partment are reconciled. if the cost system is to be of real serv- ice to those in charge of operations or sales, its results must be substantially accurate and sufficiently specific to enable those officers to localise waste and the responsibility therefor. such results will, however, be of little value if in an attempt to secure accuracy the ascertainment of the results is unduly delayed, or an expense is incurred greater than the possible benefits to be derived from the greater accuracy ultimately secured. the recog- nition of this fact and the consequent resort to simpler, though perhaps less scientific and less meticulously accurate methods, have perhaps been the most marked characteristics of the devel- opment of cost accounting in the united states in recent years. the growth of interest in cost accounting, which began about 1895, was greatly stimulated by the consolidations which were effected about the year 1900. costings and large-scale producttonnm—among the results of these consolidations were the transfer of ownership on a large scale from persons immediately interested in the operations of plants to the general public, and also a transfer of the general direction from small groups of operating officers to beards of directors less intimately associated with actual operations. this change resulted in a demand for more frequent and more accu- rate reports of operating results as a guide to financial policies and for the information of those financially interested. in the development of methods to meet the new situation the impor- tance of the purely accounting and financial uses of costs were not infrequently overrated. purely accounting uses of cost records have come to be viewed in a more accurate perspective, and accounting refinements and technicalities have been increasingly subordinated to prac- tical usefulness. at the same time, remarkable results have been achieved in expediting the compilation of costs by careful organi- sation, so that to-day large corporations frequently have com- pleted cost figures for a month available for the operating execu- tives within three or four days of its close. the accountant called upon to devise a system of cost account- ing will be wise to regard the accounting uses of the system as entirely secondary, and to aim at making the system as valuable as possible to those controlling the policies and operations of the business. the sales manager, in fixing prices, must estimate costs in advance of sale, and the value to him of a system which records actual costs lies mainly in the check it affords on the correctness of his estimates, and the extent to which it permits and facilitates the use of actual costs of the past as a basis for estimates of cost in the future under changing conditions. the operating or production manager’s requirements are more extensive and more varied. he must be in a position to determine whether fluctuations in cost are due to conditions within the control of the management or not, and if so, to localise the respon- sibility. he must, for instance, be in a position to determine such questions as whether a higher cost of material at one plant than at another is attributable to less efficiency in purchasing, or to the use or the waste of more material, and how far apparent high costs of production are really costs of production, and how far they are attributable to lack of production, 7.e., to idle time and cost accounting such causes. every effort should therefore be made to frame a cost-accounting system so as to afford as much light as is practic- able on manufacturing operations and to make that light avail- able at the earliest possible moment. main types of cost accounting-——broadly, there are three main types of cost-accounting systems. the first undertakes to determine the cost for each productton. order, which may cover either a single unit of production where units are large, or a batch of units where they are smaller. the second takes account of costs by separate processes or operations—thus determining a unit cost for each process or operation and leaving the cost of any article produced to be determined by bringing together the costs of several processes or operations through which it passes. the third seeks to determine costs by products or classes of products and to compute the costs of the units produced by divid- ing the total costs incurred in producing similar units in any pe- riod by the number of units produced in that period. multiple products from a common raw material, as in the case of petroleum and packing industries, constitute a separate and difficult problem. an important question is the relation of the cost accounting to the general accounting records of the enterprise. from the standpoint of accounting technique the cost system, which forms an integral part of a general accounting system, possesses 2 unity and completeness which cannot be achieved in any other way. itis, however, easy to pay too great a price for this artistic completeness, and there has been a marked disposition to employ methods under which the cost accounting is less closely tied to the general accounting. the value of cost figures is greatly enhanced by companions either with past achievements or with an “ ideal ”’ or standard of cost. much attention has been given to methods of cost ac- counting in complex industries, based on standard costs for specif- ic articles, processes or operations, supplemented by methods for adjusting these standard costs for changes in conditions, and for ensuring that the aggregate costs allocated as the results of these adjustments are in actual or substantial agreement with the aggregate costs incurred as shown by the general books, for discussion of the subdivision of costs, the reader must be referred to text-books. a warning may be given that accounting text- books are apt to overrate and engineering text-books to under- rate general accounting and financial desiderata. in particular, the importance may be emphasised of avoiding use of a cost sys- tem in a way which would involve inventorying goods at more than true cost through the inclusion in costs of either (a) inter- departmental profits (and for this purpose wholly-owned sub- sidiary companies should be regarded as departments), (0) profits in the form of interest or otherwise, or (c) selling costs. all these items may, however, be included in appropriate ways in costs compiled for executive use in formulating policies. overhead costs per unit (up to the limit of economical produc- tion) decrease as the output increases, and vice versa. sales may therefore be advantageous, even though they do not reimburse direct costs and a rateable proportion of overhead expenses. the cost accountant should therefore do all m his power, especially where profit margins are narrow, to segregate overhead costs, to analyse them and to interpret them to the executive, so as to ensure that they will be given due, but not undue, weight in the formulation of policies. the allocations of overhead costs are, at best, rough approximations, but much has been done to secure more accurate allocations by computing overheads for individual departments, machines or tools, by adopting bases of apportion- ment, more carefully selected and more closely related to the actual facts of production than previously, and in similar ways. in some systems, standard rates of burden rather than actual rates are charged into cost, being credited to clearing accounts to which actual overhead expenses are charged. where this is done, watchfulness and judgment in dealing with these clearing accounts are imperative. this is, however, only one illustration of the most important of all truths in cost accounting, that skill and judgment in applying, adjusting and interpreting cost meth- ods in actual use are even more important than ingenuity in devising a system in the first instance (see bookkefping). costa rica—cost of living a. h. church, afanufacturing costs and accounts (1917); nich- olson and rohrbach, cost accounting (1919); g. c. harrison, cost accounting to aid production (1921); i.. r. dicksee, fundamentals of manufacturing costs, see also industrial management and other journals devoted to that and kindred subjects. (g. qo. m.)",
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