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By G. Sachs, E. J. Riping

All ferrous alloys can be made brittle by straining at sufficiently low temperatures. However, the changes in mechanical properties for different ferrous materials with decreasing testing temperature do not appear to follow any universal law. In particular, complex effects of testing temperature have been observed if cold worked steels were subjected to tensile tests at low temperatures. EFFECTS OF PRESTRAINING AT A TEMPERATURE ABOVE THE TESTING TEMPERATURE ON THE FRACTURE CHARACTERISTICS‡ A considerable amount of data has been presented by a number of investigators on the fracture characteristics of various cold worked steels.' These data usually relate to a two-step procedure first used by Davidenkov,² consisting of stretching by tension to a certain strain or " prestraining" at room temperature and then completing the tensile test, or "testing" at the temperature of liquid air. On the basis of data of this type made available to date, ferrous alloys can be classified into two groups with respect to their fracture characteristics observed on testing at a low temperature after prestraining at room temperature. Very complex phenomena have been observed for all annealed steels. On the other hand, some observations indicate that steels in certain other conditions represent a fundamentally simpler relation. In considering the effect of prestraining at one temperature on the properties obtained at some lower temperature, it should be expected that any cold work reduces the ductility retained in proportion to the magnitude of the cold work. However, the test data presented to date indicate that only heat treated (quenched and tempered) steels appear to conform to this expectation, according to the very limited test data in Fig 1, presented by McAdam, Geil and Mebs. This series of tests, Fig 1, shows that the retained ductility became smaller the larger the prestrain. However, this decrease is less than the amount of prestrain or, in other words, less than the decrease in ductility at the prestraining temperature. These effects of prestraining are fundamentally identical with those observed by Bridgman3 when a steel was prestrained (in tension) under hydrostatic pressure and then subjected to a regular tension test. It appears, therefore, that the basic effect of prestraining under conditions which yield a higher ductility than the (subsequent) testing procedure, consists of gradually increasing the total ductility of the metal from the initial low value of testing to the higher value of prestraining. On the other hand, all annealed steels, if cold worked by tension at room temperature and then tested at a lower temperature, provided that some ductility is retained, showed a far more complex behavior than that discussed above. This relationship is exemplified by Fig 2, for three pearlitic steels.4,5 These particular steels were selected because of the various shapes of their ductility-prestrain curves. All three steels, and any other investigated so far, suffered a rapid decrease in retained (and consequently also in total) ductility when subjected to small pre-strains. Then, after exceeding a certain prestrain it was generally observed that the ductility recovered.* This rather complex behavior of annealed steels may be tentatively correlated with the presence of stretcher strains at small restrains. Heat treated steels do not exhibit stretcher strains. This fact might possibly explain their simpler prestrain-retained ductility relationship. The destructive effect of these stretcher strains may possibly be associated with the presence of triaxiality, which may occur in any highly non-uniform stress and strain state (and which is retained as residual stress after unloading). Even a small degree of triaxiality may then cause a reduction in ductility, or even embrittlement at a sufficiently low testing temperature. The discussion presented above deals with the effects of cold working at a high temperature on the fracturing

Jan 1, 1950

By John Johnston

The actual amount of any metal volatilized from a mixture of metals depends on the magnitude of its partial vapor pressure under the specified conditions of temperature, and on the circumstances attending the heating—in particular, on the duration of heating, the volume of gas coming into actual contact with the surface of the metal, the extent of this surface, and the rate of diffusion of the volatile metal from the body of the melt toward the surface.' If two (or more) metals are volatilizing from the same mixture of metals, the several conditions are identical except for the difference in partial pressure and in rate of diffusion of the volatilizing metals; the second of these two factors is without doubt only of secondary importance as it is probable that the rates of diffusion of the volatilizing metals would be very similar. Hence, in order to gain an estimate of the relative amounts of two metals that may be volatilized from a given mixture, it is necessary to know the vapor pressure, or, more precisely, to ascertain for each metal its partial vapor pressure in equilibrium with the liquid (or solid) alloy under the particular circumstances. The partial pressure of each constituent depends on the effective concentration of that constituent in the alloy2 as well as on the vapor pressure of the constituent when pure, and it can be calculated when both of the above factors are known. The first step, therefore, is to ascertain the vapor pressure of the several pure metals. Vapor Pressure of Pure Metals The experimental data on the vapor pressure of the several pure metals with which we are here concerned are not so accurate as could be wished, nor have the determinations been made in general at temperatures such that the results can be used directly. In a previous

Jan 1, 1919

By AIME AIME

MANY producers have held that the only workable quicksilver ore is easily recognized by its .cinnabar content. In most cases this is true. A noticeable exception is a. particular opalite deposit where part of the ore now being mined in considerable quantity shows only the yellow mineral, calomel, or its alteration products. This mineral, on exposure to the sunlight, quickly becomes coated with gray or black layers that may be removed by scraping to reveal the yellow mineral beneath. The blackening of this mercuric chloride on exposure to sunlight shows reaction to form metallic mercury, which is usually plainly present in this class of ore.

Jan 1, 1929

By Frederick Prime

At the last meeting of the Institute, Mr. A. L. Holley read a paper on "Steel," in which he proposes for it a definition so opposed to the one generally received, as to call for some remarks. Until within the last five or six years there has been no dispute on the subject, and it seems worth while to investigate the matter. For not only does a proper tax on all importations depend on a proper appreciation of the term steel, but it is necessary to know whether steel, or wroughtiron, or homogeneous iron are requisite in all processes of manufacture in which malleable iron is employed, on accouut of cost, strength, etc. Karsten* says: "Iron may be obtained, either as an unforgeable, unweldable metal, which melts at a high heat, termed cast-iron ; or as a ductile, weldable, soft, metal, which can only be melted at the

By Dennis V. D’Andrea, Robert C. Steckley, William C. Larson, Richard A. Dick

A fragmentation experiment was performed in cooperation with Duval Corporation in a porphyry copper molybdenum deposit near the Sierrita pit south of Tucson, Ariz. A 10-hole test blast was detonated to establish relationships between blasthole spacing and the resulting fragmentation. Blastholes were 9 in. in diameter and 110 ft deep. The 10 blastholes contained a total of 17,400 lb of aluminized slurry blasting agent in 50-ft columns with 60 ft of stemming. Blasthole spacings of 25, 20, and 15 ft were tested. Diamond drill core examination was the primary method used to determine the condition of the rock before and after blasting. Topographic surveys were used to measure the rock swell produced by the blast and a fragment size distribution was obtained for the rubblized material on the surface. The rubble zone at the surface was ideal for in situ leaching. Fragmentation to depths of 110 ft was excellent from the 15- to 20-ft blasthole spacing patterns. Good breakage was also produced by the 25-ft pattern although the effects of the blast were not as obvious. In situ leaching tests were not conducted. However, based on size consideration only, all three blasting patterns produced adequate breakage for successful leaching.

Jan 1, 1974

By Henry Hibbard

Fox the purpose of this paper all steels will be divided into two divisions: effervescing and non-effervescing. This classification must be borne in mind as many statements true of one class are not true of the other. Effervescing steels are those that effervesce in the molds, evolving large volumes of gases, which, in escaping, throw up a spray of molten particles of steel and give the molten metal in the mold a rapid stirring or churning motion until it freezes, or, at least, becomes pasty. This effervescing is intended and proper. The non-effervescing steels, which are more or less completely killed, should not evolve any gas in the molds. Many years ago the writer proposed to call the two classes of steels evolution and solution steels, depending on whether the gases in the molds are evolved or kept in solution, but the present designations seen to be better. In America, at least, effervescing steels are in a class by themselves and include steels made for boiler, tank, and ship plates, steel pipe, soft steel wire, wire nails, soft machinery, and structural steels. These are all low-carbon steels with less than 0.40 per cent. carbon. Low-carbon steels that do not effervesce but are killed are also made; these are put into ingots and castings but they are outside the limits of this paper. Effervescing steel is cast into square or slab molds, either top or bottom poured. Most of the effervescing steel is made in the basic open-hearth furnace, though much is made by the acid Bessemer process and a little is made in the acid open-hearth. It is not made by the crucible or electric-furnace process, in which the volume of gas required cannot be produced in the steel and evolved from it in the mold to give the effervescence desired. Any steel ingot, when teeming is finished, is of a certain size or volume. Leaving out of consideration for the moment the lessening of the over-all dimensions of the ingot through contraction due to loss of heat, the ingot may be placed in one of three classes: It may settle, losing in volume; it may stand, that is, remain constant in volume; it may rise, that is, increase in volume.

Jan 9, 1919

By S. C. Sun, John A. L. Campbell

The surface properties exhibited by bituminous coal and bituminous coal lithotypes were ascertained by using streaming potential techniques. The electro kinetic prop-erties wereascertainederties of bituminous coal were found to be similar to those of anthracite. The principle electrokinetic properties of the coal and lithotypes, zero-points-of-charge (ZPC), and potential determining ions, were established. The effects of indifferent electrolytes, hydronium and hydroxyl ion sources, and polyvalent ions (cationic and anionic) were also evaluated. Location of the ZPC's with respect to pH is discussed in terms of chemical and mineralogical composition of the respective surfaces. To account for the observed electrokinetic phenomena, a generalized surface model and adsorption mechanism are proposed. Surface-dependent processes, such as froth flotation and flocculation, are important or potentially important techniques for combating some of the current major problems in coal preparation. In order to correctly apply or improve a surface-dependent process, it is of paramount importance to understand the interfacial phenomenon, especially the double layer properties, exhibited by the solid. The specific objective of this research was to determine the properties of the bituminous coal/liquid interface by an electrokinetic method, streaming potential, and to relate the findings, wherever possible, to the existing unit operations of froth flotation and floccula-tion tion. The electrokinetic properties of both the whole coal and its lithotypes were investigated. As part of the total investigation, the role played in the double layer by the reagents commonly employed in the surface dependent process was also established.' These data will be presented at a later date. Experimental Procedures The coal samples used in this research and their designations are listed in Table 1. The classical description of humic coal lithotypes as developed by Stopes" was used for the delineation of the lithotype samples. The samples were taken from the working face of a producing deep mine of the Pittsburgh seam in the area of Ellsworth, Pa. To avoid oxidation, only freshly exposed areas were sampled. The normal precautions against contamination were also exercised. Two types of samples were taken, specimens rich in a particular lithotype and a representative channel sample. The latter sample was prepared for analyses by grinding it to —35 mesh. It was screened repeatedly during the grinding to provide the largest amount of 35 x 48-mesh (standard Tyler sieves) material possible. The screened fraction was passed over a magnet and then washed several times with distilled water and finally with conductivity water. The resulting sample now termed "whole coal" was stored under conductivity water in a glass bottle. Pure lithotypes were obtained from the lithotype concentrates by hand picking, and were processed in the same manner as the representative sample. Maceral analyses, employing standard petrographic procedures," were performed on the lithotype samples to determine the purity of the samples. The results are presented in Table 2. Reflectance measurements of the vitrinites and fusinites are also reported in this table. Proximate and ultimate analyses of the samples are given in Tables 3 and 4. The electrokinetic properties of the coal samples were determined by streaming potential methods.'-' All of the chemicals used in the investigation were reagent grade (Baker analyzed). The conductivity water was prepared by doubly distilling the water in a pyrex Yoe-type still and passing the distillate through a mixed bed ion exchange column. Results In general, the electrokinetic properties of the investigated bituminous coal were found to be similar to the results of a previous study of anthracite by Camp-bell bell5 and are in accord with the suppositions of Brown." The zeta potentials of the coal and all the lithotypes were found to be negative in conductivity water. Jowett? in a study of slime coatings on coal also found bituminous coal to exhibit a negative surface. Fig. 1 shows that the negative charges, at neutral pH's, for both fusain and the gangue are very small, almost zero, while at the same pH, vitrain has the largest negative charge, almost 30 mv. Durain has a negative charge of 17.5 mv. The determination of the affect of pH on the charge of the coal surfaces revealed that hydronium and hydroxyl ions apparently behave as potential determining ions; however, they do not appear to be potential determining for the gangue. These results are illustrated in Fig. 1. As the pH of the solution was decreased, hydronium ions were adsorbed, causing the surface of the coal to reverse polarity and become

Jan 1, 1971

By W. E. Coxe

In 1857 the Philadelphia and Reading Railroad Company, whose main line extended from Philadelphia to Pottsville, Pennsylvania, with branches into the coal regions of Schuylliill County, made a contract with the Fairmount Rolling Mill, at Philadelphia, for the rerolling of some four thousand tons of iron rails. The essential features of the agreement were that the old rails should be piled with puddled iron and rolled into flats for the rail pile, which latter was • to be of a section seven inches square, and after being heated, and reduced, by rolling, to a bloom of a section about fire inches by six inches, was to be reheated, before being finished into the rail of the T pattern, four inches high, weighing sixty-four pounds per yard. Great care was exercised in the execution of this contract, and the rails being distributed over all parts of the road, gave general satisfaction by their excellent wear. Five years afterward, the principal proprietor and manager of the Fairmount Rolling Mill was elected President of the Reading Railroad, and very many of the rails made under his supervision were still in use in the tracks of the company, of which he had just assumed the management. His first efforts were, therefore, directed to the procuring of more rails of the same quality wherewith to replace those worn out. Here he encountered some trouble, makers refusing to bid because of the details in the specification, the required reheating being the objectionable feature, for which it was generally intimated they would not be sufficiently remunerated for the increased labor, extra coal consumed, and the changes necessary from the established methods of working. Most of the new rails were, therefore, bought, and the old rails rerolled without regard to any particulars as to the manner of piling, heating, etc., each manufacturer furnishing what he deemed the best article possible for the money. As a consequence, rails of all imaginable grades were placed in the tracks, some giving out in six

By W. E. C. Coxe

IN 1857 the Philadelphia and Reading Railroad Company, whose main line extended from Philadelphia to Pottsville, Pennsylvania, with branches into the coal regions of Schuylkill County, made a contract with the Fairmount Rolling Mill, at Philadelphia, for the rerolling of some four thousand tons of iron rails. The essential features of the agreement were that the old rails should be piled with puddled iron and rolled into flats for the rail pile, which latter was to be of a section seven inches square, and after being heated, and reduced, by rolling, to a bloom of a section about five inches by six inches, was to be reheated, before being finished into the rail of the T pattern, four inches high, weighing sixty-four pounds per yard. Great care was exercised in the execution of this contract, and the rails being distributed over all parts of the road, gave general satis¬faction by their excellent wear. Five years afterward, the principal proprietor and manager of the Fairmount Rolling Mill was elected President of the Reading Railroad, and very many of the rails made under his supervision were still in use in the tracks of the company, of which he had just assumed the management. His first efforts were, therefore, directed to the procuring of more rails of the same quality wherewith to replace those worn out. Here he encountered some trouble, makers refusing to bid because of the details in the specification, the required reheating being the objectionable feature, for which it was generally intimated they would not be sufficiently remunerated for the increased labor, extra coal consumed, and the changes necessary from the established methods of working. Most of the new rails were, therefore, bought, and the old rails rerolled without regard to any particulars as to the manner of piling, heating, etc., each manufacturer furnishing what he deemed the best article possible for the money. As a consequence, rails of all imaginable grades were placed in the tracks, some giving out in six

Jan 1, 1877

By Donald L. Everhart

Beginning in 1906, data has been compiled on the distribution of uranium in phosphate de- posits. Particular emphasis has been placed on uranium in phosphate by a number of geologists and geochemists in the US Geological Survey in research sponsored by the US Atomic Energy Commission (now Nuclear Regulatory Commission) and the US Department of Energy (DOE) during the 30-year period from 1951 to 1981. A comprehensive study of uraniferous phosphate resources the United States and the Free World was completed, under the auspices of DOE, in 1979. Apatite is the main carrier of uranium in phosphate. Uranium generally replaces calcium in the mineral lattice. In marine phosphorite throughout the world, the uranium content is characteristically in the range of 0.005 to 0.02% by weight. Phosphorite takes in uranium by structural substitution in apatite or other mineral phases, by absorption, or by the formation of independent mineral phases. Apatite derived from the interaction of ground water, guano and limestone is typically relatively low in uranium content-in the 0.001 to 0.005% range. In primary accessory apatite of igneous rocks, as well as magmatic and metasomatic apatite segregations of alkalic rocks and carbonatite, uranium content is generally between 0.001 and 0.01%. In all these phosphate deposit types, secondary enrichment of uranium through

Jan 1, 1983

By F. C. Schrader, Alfred H. Brooks

Last fall (1899) we had the good fortune to be able to spend a few weeks in the new placer gold-mining region of Alaska, which is known as the Nome region. Cape Nome, after which the region has been named, and which forms the southeastern corner of the Nome Mining District, is an unimportant promontory on the southern coast of the Seward Peninsula (see map, Fig. 1). The name Seward has recently been given to the great peninsula which forms the northwestern extremity of Alaska. To the north of it is the Arctic ocean, to the south Bering sea, while its wesbernmost extremity, Cape Prince of Wales, is separated from the Asiatic coast by the Bering straits. The coast line of the peninsula is of a cuspate character, consisting of a succession of sandy, crescent-shaped beaches and rocky headlands. The interior has been but little explored; but we know that it is comparatively rugged, the higher mountain peaks rising probably from 4000 to 5000 feet in elevation. The mountains have an easterly and westerly trend, and the water-shed between the two oceans probably nearly bisects the peninsula. At Golofnin bay, the southeastern part of the Seward peninsula, some spruce is found, but to the west the region is entirely timberless, except for a sparse growth of stunted

Jan 1, 1901

By G. D. Delprat

The object of this paper is to describe an application of the crosscut system of mining, as carried on in the Cabezas del Pasto mine, one of the copper-mines in the sooth of Spain. The system is not new; but it is not very generally adopted. It offers, however, decided advantages over other systems more in use; especially where the ore is found in large masses or wide lodes, as it allows the extraction of all the ore without leaving any pillars or roofs. A somewhat detailed description of the various operations and costs of working may not only be interesting, but may possibly lead to a more general adoption of this method in cases where at present the pillar-andstall system is preferred. The principal features of the copper-lodes in the south of Spain and Portugal are the following: They are nearly all lenticular masses of great lateral dimensions and unascertained depth; their direction is approximately east-west, and their dip towards north. Some are contact-lodes, having slate on the hanging-wall and porphyry on the foot-wall; others are imbedded in porphyry, and others again are imbedded in clay-slate. The upper portion of these lodes consists of " gossan," a siliceous peroxide of iron, mixed with more or less clay. The depth to which the gossan goes down varies in different localities, from 40 feet to 120 feet, and more. Below the gossan is found the iron pyrites, with about 2 to 3 per cent of copper. The gossan is generally admitted to be the result of the decomposition of the pyrites, the copper rendered soluble, filtering into the underlying layers of undecomposed ore, and enriching the ore below the gossan above the general average. Very rich pockets and streaks of ore, containing sometimes 10 per cent of copper and more, are often found in the upper portions of the lodes. The copper contained in the ore is generally in the shape of gray and black sulphides and copper pyrites; rich pockets often show chalcopyrite and fahlerz. In nearly

Jan 1, 1893

Mr. Brown : .That part of the Standard Company's plant which has been added since the publication of Mr. Leggett's paper, and is described in mine, renders the single-phase, alternating system, which Mr. Hale has called " unelastic," much more elastic than it had been. The original plant at Bodie was substantially the same as the Telluride plant mentioned in his paper. The machines came from the same shops, and were practically the same; but while the Telluride Company has changed completely to a polyphase system, the Standard Company has retained its original plant, but has belted on a directcurrent generator at the receiving end, thereby converting the water-power into electricity, electricity into power, the power into electricity, and finally again electricity into power for use in the mines. This is a roundabout course, to be sure, but it shows that there are possibilities even in the out-of-date single-phase system. The only point perhaps, that deserves particular notice with respect to the hoist is the fact that the rheostat, or starting-resistance, was not built originally

Jan 1, 1897

By L. M. Litz

Study results are presented in which gaseous oxygen was dissolved in the leach liquor at concentrations of the order of 300 ppm. This oxygen-containing solution was injected into portions of a field being operated on a commercial basis with hydrogen peroxide as the oxidant. Comparative results indicate that uranium concentrations and production rates were essentially equivalent with these two oxidants.

Jan 1, 1983

By Oscar A. Glaeser

The purpose of this paper is to present specific applications of the fundamental principles of mine ventilation and the means that are at our disposal to accomplish the task of maintaining a healthful atmosphere in small mines and prospect openings. Need for Ventilation The range between the maximum oxygen content of normal air and the minimum safe content is extremely narrow, approximately 5 per cent. Furthermore, normal air must not be contaminated with irrespirable gases beyond definite limits, and mineral dusts are equally dangerous, although health impairment is slower. Tables 1 and 2 present the more common respiratory hazards encountered in mines. Adequate ventilation is the most effective means available to reduce or eliminate these hazards. Mechanical ventilation has reached varying stages of perfection in coal mines and in many large metal mines. The small mines and prospects rarely have a definite plan of ventilation. As a consequence underground workers are frequently exposed to health and accident hazards. The annual reports of fatalities in mines in the Western States record yearly many deaths due to asphyxiation and deaths caused by men falling down shafts and raises after being overcome by gas. At times mining operations are slowed up because there is no means of driving out the gas after blasting. For that reason only one shift is worked, or men wait from one to several hours for the "smoke" to clear out. Methane gas in varying quantities is widely distributed throughout California. It has been encountered in explosive concentrations in the coast range. It has been found on the Mother Lode and in quicksilver mines near the coast. Methane explosions have not been uncommon in underground operations and in tunneling jobs. These conditions and records indicate that there is room for improvement in mine-air conditions.

Jan 1, 1937

By Charles Goodale

With notes on other mines of the Marysville district by WALTER McDERMOTT, London, England, and F. L. Sizer, Dos Cabezas, Ariz. (Salt Lake Meeting, August, 1914) THE purpose of this paper is to review the history of the Drumlummon, one of the famous old mines of the West. Mining engineers, when sent to examine new mines in old districts, or to decide whether an old property, under new conditions, will pay to re-open, have had difficulty in learning anything authentic regarding workings which are under water, and historical facts about the working character of the ore, the total production, and the value of the ore with increasing depth. Not many years elapse after the pumps are pulled, before maps, books and records are destroyed, and the value of the publications of the Institute would be increased if they contained the history of many old mines now abandoned. The unsuccessful efforts of the writer quite recently in trying to obtain reliable information about a gold mine which was reported to have produced several million dollars between 1880 and 1888, the workings of which are now partially caved and under water, impressed upon his mind the desirability of having a permanent record of old properties. In this particular case, the owners insisted that under present conditions of improved methods of treatment -particularly by the use of cyanide, which was not an applied process when the mine was operated, the property. could be made to pay a handsome profit on ore left in sight in the old workings, but no assay records could be found to confirm these assurances, and even the records of bullion shipments had been destroyed. If surveys and maps were made as the work progressed, no trace of them could be found, and therefore opening of the ground through a new shaft and drifts therefrom would be attended by some risk while exploring near the old workings. Fatal accidents by flooding under these conditions have occurred, and as an evidence that miners have fears of such dangers, it was urged upon the Mining Committee during a recent session of the Montana Legislature, by a delegation of

Jan 8, 1914

By Mark S. Childs

FRIEDENSVILLE orebody in Lehigh County, Pennsylvania, lies in the south central part of the USGS Allentown Quadrangle. Physiographically the area is located in a small reentrant-known as Saucon Valley-of the Great Valley Province into the Reading Prong of the New England uplift. Saucon Valley itself is an oval-shaped lowland eight miles long and four miles wide, surrounded by ridges except where connected with the Great Valley through a breach in the rim known as Saucon Gap. These ridges, composed of Pre-Cambrian metamorphic rocks and Cambrian quartzites, rise some 500 ft above the valley floor. They are continuous with the New Jersey Highlands. The valley lowland is immediately underlain by lower Paleozoic dolomites and limestones. This area is one of low relief having a swing of approximately 100 ft, with an average elevation of 375 ft above sea level. The entire valley, which has a water shed of about 58 sq miles, is drained by Saucon Creek. This unit flows in a northeasterly direction to the Saucon Gap, where it discharges into the Lehigh River.

Jan 1, 1957

Discussion of the paper of E. J. Hall and C. W. Drury, presented at the Butte meeting, August, 1913, and printed in Bulletin No. 78, June, 1913, pp. 1059 to 1066. A. M. SMOOT,* New York, N. Y. (communication to the Secretary +) :-The nails method is given in many text books on assaying as a standard method for gold or for gold and silver in ores. It appears to be taught in the laboratories of technical and scientific schools as a standard method, and to some extent it is used by assayers in actual practice, although the class of ores to which it may be applied is limited to those free from reducible metallic compounds, the metals of which would enter the lead button. The experiments of Messrs. Hall and Drury show the inaccuracy of this rnethod for silver, in heavy sulphides, but not so clearly the short-comings with regard to gold. It seems certain that low silver is caused by the solubility of silver in iron-alkali sulphide as compared with its solubility in molten lead; that is, silver is distributed between iron-alkali sulphide and metal in the charge in proportion to solubility at the particular temperature of the fusion. Lead is a fixed quantity in these assay charges, but iron-alkali sulphide increases with increased sulphur, so the more sulphur in the charge, the lower the silver results.

Jan 11, 1913

By K. S. Benson

DEPLETION is a subject of vital importance to the mining industry. Yet, in spite of its importance, its significance is not generally understood. The purpose of this discussion is to clarify the main aspects of the subject from the viewpoint of a metal mine taxpayer. To define the term depletion, it is necessary to distinguish among its various uses. In the economic or geological sense, depletion means the exhaustion of a natural resource. A mineral deposit is a wasting asset and once exhausted is nonrenewable. Millions of years were needed to produce an ore deposit, which may be consumed in a few years and which cannot be replaced except by the discovery of new sources of supply. The wasting asset feature of the mining industry has a vital bearing on the impact of the Federal Income Tax Law on this industry. This is recognized in the law by the various provisions dealing with the depletion allowance, and in this sense the term depletion has an income tax meaning. Depletion from the tax viewpoint means the statutory deduction from gross income designed to permit the return to the taxpayer of the capital consumed in the production and sale of a natural resource. The mining enterprise realizes income on the extraction and sale of minerals and a portion of the income realized represents capital consumed. As the resource is exhausted, the mining enterprise approaches the end of its existence unless new sources of supply can be acquired. Depletion from the tax viewpoint is a creature of statute with limited meaning and application and, in essence, is a method for amortizing the value of the primary asset of a mining enterprise. An example can best illustrate the significance of depletion from the tax viewpoint. Compare a manufacturing concern with a mining company. In computing taxable income of a manufacturing concern, consideraion is given to the cost of producing such income, the principal costs being capital investment for plant and equipment, labor, and raw materials going into the products produced. A mining enterprise, on the other hand, is faced with a different problem because its principal asset is the natural resource which it is producing. In computing its taxable income, consideration is given also to its capital investment for plant and equipment and the cost of labor; but in addition, recognition must be given to the fact that a portion of the proceeds realized on the sale of mineral represents capital. Without such recognition, the mining company would be taxed not on income but on capital and income, and Congress has never intended that capital be taxed as income. Thus, when depletion allowable is referred to in the mining industry, it means the statutory deduction allowable in computing taxable income of a mining enterprise. For guidance the appropriate provisions of the Internal Revenue Code, Income Tax Regulations, and the judicial decisions interpreting and construing them must be examined. It is important to identify and distinguish three methods of determining the allowance for depletion: 1—Cost depletion, 2—Discovery depletion, and 3—Percentage depletion. The basic method is cost depletion and in addition some taxpayers may be entitled to use discovery depletion and other taxpayers may be entitled to use percentage depletion. Discovery depletion and percentage depletion, however, are mutually exclusive and if a taxpayer is entitled to percentage depletion, he is not entitled to discovery depletion. By statute, a metal mine taxpayer is entitled to use cost depletion or percentage depletion, whichever produces the highest deduction. Thus, discovery depletion is merely of academic interest to such taxpayers and to most others. Briefly and broadly speaking, these methods of determining depletion may be described as follows: 1—Cost Depletion: Under this method, the allowable deduction for depletion is based upon the cost of the particular deposit to the taxpayer, unless the deposit was owned prior to Mar. 1, 1913, in which case the taxpayer may use the fair market value of the deposit on that date or actual cost, whichever is higher. This method is sometimes described as basis depletion or adjusted basis depletion, but in this discussion it will be referred to as cost depletion. 2—Discovery Depletion: Under this method, the allowable deduction for depletion is based on the fair market value of the deposit at the date of discovery or within 30 days thereafter and was originally designed to take into account deposits discovered subsequent to Feb. 28, 1913. 3—Percentage Depletion: Under this method, the allowable deduction for depletion is based on a specified percentage of the income realized during the taxable year from a particular property. As stated, the concept of depletion is based upon the exhaustion of a natural resource as distinguished, for example, from the concept of depreciation based on the exhaustion of property used in trade or business. From the tax viewpoint, depletion first became important in the administration of the Corporation Tax Act of 1909, which provided for an excise tax on net income. As soon as this act went into effect, mining taxpayers attempted to claim a deduction for depletion in computing net income although there was no specific mention of a deduction for depletion in the statute. The courts in these cases uniformly held that the statute did not permit an allowance for depletion in computing net income and also held that the provision permitting a reasonable allowance for depreciation did not include depletion. These early cases are quite significant because they establish the principle that the

Jan 1, 1952

By James Yancik

The Howe Coal Co. is mining the Oklahoma Lower Hartshorne bed which ranges in seam thickness from 38 to 42 in. and pitches approximately 7° to the northeast. The raw feed to the cleaning plant averages about 20% ash and 1.10% sulfur, being reduced in the cleaning process to 4.8% ash and 0.9% sulfur with a free swelling index of 8 or 8%. This coal rivals the Pocohantas seam in chemistry and coking characteristics but has better fluidity than the Pocohantas seam coal. The coal is presently being prepared for the Japanese steel market in an 85-tph pilot plant designed and constructed by Roberts & Schaefer. The cleaning-plant flowsheet is discussed in detail.

Jan 1, 1972