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By Phillip N. Yasnowsky

"In this Bureau of Mines report, the Federal income tax treatment of mineral exploration and development expenditures is summarized, and changes in the tax treatment of these expenditures since 1951 are detailed and analyzed. Although no attempt is made to establish causal relationships, major tax changes favorable to exploration and development activities did occur in 1951 and 1966 when the Nation was engaged in military actions and the economy was expanding. More recent changes have been unfavorable to exploration and development and were parts of major tax reform efforts. INTRODUCTIONThis Bureau of Mines report discusses the Federal tax law provisions relating to mineral exploration and development expenditures. These provisions, contained mainly in sections 616 and 617 of the Internal Revenue Code of 1954 (Title 26 of the U.S. Code), apply specifically to minerals (other than oil and gas), and thus are of interest to the Bureau of Mines.Bureau of Mines involvement in this subject stems from the legislative mandate in the 1913 amendments to the Organic Act of 1910 (the Act creating the Bureau) to conduct economic investigations of the mineral industries. Congressional concern with the financial conditions in the economic and mineral industries was expressed more recently in the Mining and Minerals Policy Act of 1970 and in the National Materials and Minerals Policy, Research, and Development Act of 1980. The General Accounting Office recommended in 1976 that the Department of the Interior ""identify and evaluate laws and agency programs that affect maintaining and developing a sound and stable domestic mining and minerals industry"" (17, p. iii). 2Taxes, a source of revenue to governments, are a cost to private firms. Thus, taxes directly affect private sector profits, and unique tax provisions are designed to encourage (or discourage) activities such as agriculture, construction, or mining. Even the international competitiveness of the domestic mineral industries may be affected by taxes because many minerals are traded in world markets."

Jan 1, 1985

By Raymond Derzay

This publication is intended to be of value to the mineral industry in establishing and maintaining effective programs for preventing noise-induced hearing loss. Factors involved in this loss and the need for and the requirements of an effective hearing conservation program are discussed. The legal and legislative history of compensation for hearing loss is briefly reviewed. A review of statutes is not attempted since several States have recently modified) or are in the process of modifying their laws regarding permissible noise exposures) required hearing protection) and/or compensation for hearing loss. A review of other aspects of the problem of industrial noise in terms of medical, physiological) and psychological frames of reference is included. A hearing conservation program is described in detail. Appendixes detailing the names and addresses of a few equipment suppliers are included. References are provided for those who may wish to delve more deeply into the medical, technical, and scientific considerations of noise and its effect on man.

Jan 1, 1972

By Oliver C. Ralston

The nonmetallic minerals work of the Bureau of Mines started with the organization of the Mineral Technology Division in 1912. A special experiment station devoted to the mining, preparation, and processing of nonmetallic minerals was established in 1923 at New Brunswick, N. J., and concentration problems on nonmetallic minerals of all kinds also were studied at the Mississippi Valley Experiment Station at Rolla, Mo. In July 1936 the Nonmetals Division was organized, and in May 1937 the Nonmetallic Minerals Experiment Station at New Brunswick, N. J., was moved to and made a part of the new Eastern Experiment Station at College Park, Md. At present the Nonmetals Division operates at three points: The Eastern Experiment Station, College Park, Md., which is headquarters for the division chief; the Southern Experiment Station, Tuscaloosa, Ala.; and the Northwest Experiment Station, Seattle, Wash., where coal washing and preparation studies are included with those on nonmetallic minerals. Sand, gravel, and aggregate work is carried on by the Mining Division, as sand and gravel preparation are intimately associated with mining methods. The Economics Branch of the Bureau of Mines also prepares occasional papers on nonmetallic technologic subjects in connection with the presentation of statistics on a particular industry and reviews of the mineral industry in foreign countries for use in the monthly publication, "Mineral Trade Notes."

Jan 1, 1937

By Stanley M. Walker

Safety consciousness is not a constant for which a specific value can be assigned, but is a variable, which is frequently intangible. Its evaluation is not simple. We all know that safety consciousness is the most potent factor in the prevention of accidents. Safety consciousness may be defined as awareness of hazard and alertness to danger, which controls every action of an individual through his desire to remain alive and uninjured.

Jan 1, 1951

By W. H. Oppelt

Converting small-particle lignite to a stable, storable fuel of relatively high heating value was investigated. The fuel was prepared by thermal pretreatment of the lignite in an 8-inch i. d. rotary-drum retort, then the pretreated material was pelletized in an experimental 15-inch-i. d. rotary-drum pelletizer. Pelletizing tests were made with both starch and bituminous binders. During the first phase of the project, the quantity, composition, and heating value of products from the thermal processing of Kincaid lignite from Burke County, N. Dak., in an B-inch i. d. rotary-drum retort were investigated at a series of temperatures from 250° to 950° F. to establish optimum conditions for preparing feed material for pelletizing. To determine the response to thermal treatment of different lignites, 5 other lignites from Divide, McLean, Mercer, and Stark Counties, N. Dak., and 1 lignite from Saskatchewan, Canada, were processed at 700° F.

Jan 1, 1958

By Galen G. Waddell

Dilation and contraction of the rock surrounding horizontal access open-ings of a deep mine were analyzed during stope advance to determine what type of measurements, made with relatively inexpensive instrumentation, would best reflect the rock behavior. A variety of instruments, mostly mechanical extensometers, were used. Detailed descriptions are given of Down-the-hole extensometers, floating rockbolt clusters, transit surveys, and other instruments and measuring techniques. Although all of the radial-deformation-rate graphs illustrated useful rock behavior data, the most informative graphs were compiled from data procured with the radial extensometers that penetrated, to various depths, the rock around the access openings. An analysis is given of measurement data on the rock around lateral drifts and across and adjacent to the nearly vertical vein of the Star mine, Burke, Idaho. Several useful relationships were found between the rock deformation rate and the stoping process. Information was produced on the elastic state of rock around an underground opening, effectiveness of stope support, rheology of rock, zone of influence around stopes, effectiveness of rockbolts, axis of maximum strain in a plane perpendicular to the long axis of the lateral, and other phenomena. This information could be of particular value in determining location, design, and support of underground openings.

Jan 1, 1966

By R. A. Guereca

Preliminary to an experimental study of selected physical properties of helium and related gases) the Bureau of Mines Helium Research Center conducted a data-gathering literature survey. This report combines the results of the 1961-63 literature search into a usable format. The data accumulated on the physical properties are presented in tables and graphs. The data in the tables were chosen for exact representation and comparison of specific values. An attempt was made to select the most reliable and consistent value available for a given property without extensively analyzing each source reference. The methods of evaluation are discussed later. The graphs show trends and anomalies which may be obscure in tabular form. (Reprints of the graphs) with the scale grid enlarged 2 1/2 times) are available upon request through the Research Director) Helium Research Center.) The literature search was conducted using Chemical Abstracts as the primary reference source with additional information drawn from Applied Science and Technology Index) Chemical Reviews) Physics Review) Science Abstracts (Physics») and other abstracting services. Part of the data included in this report have been tabulated previously by others (£-1).5 In a few areas) the sources of information are scarce and obscure (for example) refractive index and dielectric constant). The search was extensive; however) some sources

Jan 1, 1967

By B. W. Gandrud

[The Bureau of Mines is conducting an extensive investigation of coal preparation in the Alabama coal fields in cooperation with the University of Alabama and coal-mine operators. In this investigation the drainage characteristics of typical coals from the Warrior and Cahaba n fields were studied. Tire main purposes of this study has been to evaluate no nearly as possible relative influences of certain factors on rate of drainage and to determine whether the drainage characteristics of coals from different beds or from different mines on the soma bed differ materially. A further objective was the development of a laboratory drainage test that would predict approximately the rate at which any coal will drain after having been loaded into a railroad car in a saturated condition. The study has been confined to samples of slack coals - that is, coals from which none of the fine sizes have been removed. The samples ranged in upper size limits from 7/16 inch to 3 inches. It did not seem necessary to study nut and egg sizes, that is, sizes from which the fine coal has been removed by screening, as these lose water so rapidly by natural drainage that they present no serious problem in dewatering after treatment in a washer. The significance of drainage characteristics of Alabama coals is apparent in view of the fact that not less than 70 percent of Alabama?s total coal product is subjected to wet washing before being materials.]

Jan 1, 1941

By Edward L. McHugh

The study area, which comprises 28,443 acres within the Jacumba Wilderness Study Area, is in the California Desert Conservation Area, and along the U.S.-Mexico border 25 miles west of Fl Centro, CA. The U.S. Bureau of Mines evaluation of mineral resources is based on examination of mining claims, known mineral occurrences, and mineralized zones during the fall of 1983. Limestone resources were identified inside the study area; tungsten resources may he present. Metasedimentary rocks intruded by Cretaceous Quartz diorite predominate in the study area. Tungsten and some gold have been found in skarn zones along intrusive contacts; limestone deposits are in the pre-Cretaceous rocks. Tertiary and Quaternary volcanic flows, pyroclastic rocks, clay beds, and diatomite in lake deposits nave been investigated for possible non-metallic resources. Evidence of mining or prospecting was found at 26 sites in or just outside the study area. In 1983, 106 claims were held in 13 claim groups. One claimant was sporadically prospecting for gold on claims in the north part of the study area in 1983, and gravel was being mined from alluvium 1/4 mile to the east.

Jan 1, 1985

By G. L. Oldright

This paper is the third1 of a series of five papers that is to appear on smelting in the lead blast furnace. The objects of this investigation are to determine the conditions obtaining within the blast furnace be direct experimentation, and to correlate the behavior of the furnace at various times with the main factors governing the operation of the blast furnace, and metallurgical losses. ACKNOWLEDGEMENTS The writers wish to express their appreciation to the management of the international Smelting Company at Tooele, Utah, for their kind cooperation which made possible the assembling of these data.

Jan 1, 1929

By George H. Popper

The Bureau of Mines has evaluated the extent of phosphate resources available for recovery by the experimental borehole mining method in the Southeastern Coastal Plain of the United States- Phosphate re- sources at overburden depths greater than 30 m are as a rule currently unsuitable for recovery through conventional mining methods because of economic, environmental, or technical considerations. In the identified deposit areas, borehole mining operations are projected to yield a more favorable rate of return and to be environmentally more desirable than conventional surface mining. Borehole mining resource estimates presented in this study are preliminary and designed to serve as a basis for future resource evaluations, as the current data base is relatively sparse and incomplete. The resulting resources have, therefore, been classified as hypothetical and speculative and are subject to up- dating as additional exploratory data become available. Hypothetical and speculative resources amenable to borehole mining are estimated to total about 385 billion metric tons (rat) of phosphate matrix with a minimum in situ grade of 5 pct P205. With projected borehole mining capabilities and current conventional beneficiation procedures, this resource would make available approximately 64 billion mt of phosphate rock product at an estimated grade of 30 pct P205.

Jan 1, 1985

By H. M. Lavender

This paper describing the inclined cut-and-fill, and the semishrinkage methods of mining at the Campbell mine of the Calumet and Arizona Mining Co. at Warren, Ariz., is one of a series being prepared by the United States Bureau of fines on mining methods, practices and costs in the various mining districts in the United States. The major portion of the production from the Bisbee mines of the company is mined by these methods. The total average yearly production for the last two years has been 493,612 tons of 5 per cent copper ore. The average employment in the mining department eras 940 men. With the exception of a small tonnage mined for the high iron and sulphur content, the ore is direct-smelting and is mined for its copper con¬tent and associated gold and silver values.

Jan 1, 1930

By L. R. Burdick

Anthracite barley is considerably cheaper than rice. Its use, therefore, is attractive from a cost standpoint, - but its smaller size (through 3/16 inch over 3/32 inch round-mesh screen) makes it more difficult to use on some equipment when fairly high combustion rates are necessary to carry plant loads. Tests wore made in one plant to determine the performance of rice and various types of barley on a chain-grate stoker in a two-arch refractory furnace. In general, the efficiency and capacity increased with increased fuel size and volatile content. This performance is presented in tabular and curve form, together with a short review of the ignition and burning process on chain-grate stokers and a discussion of the operating procedures and limitations during the tests. In this particular installation, higher combustion rates and efficiencies could have been obtained with barley if the grate links had been designed for more uniform air flow through the grate surface. Careful maintenance and operation are particularly necessary for satisfactory results with barley on equipment not especially designed for its use.

Jan 1, 1950

By Donald P. Schlick

The Federal Coal Mine Health and Safety Act of 1969 requires each mine operator to implement the respirable dust sampling program established by the Secretary of the Interior and the Secretary of Health, Education, and Welfare. This program requires frequent sampling of "high-risk" face workers and periodic sampling of other underground workers. Dust samples are collected by the coal mine operator and weighed at the Bureau's Pittsburgh Field Health Group, and the results are processed by the Bureau's Automatic Data Processing Section located in Denver, Colo. This paper presents the system employed by the Bureau to weigh the dust samples and to process and store the data.

Jan 1, 1971

The Bureau of Mines studied available information on the nature and occurrence of potential sources of aluminum in the United States, its Pacific island possessions, and Puerto Rico to obtain data for use in evaluating the production capability and costs of extracting the aluminum from such materials. The quantity, type, and grade of the materials range from 4 billion tons of bauxite, bauxitic clay, and kaolin averaging 33 to 42 percent Al2O3 to nearly 600 billion tons of anorthosite containing only 27 percent Al2O3. Principal deposits of bauxite, bauxitic clay, and kaolin occur in Arkansas, Georgia, Hawaii, and Oregon. Major anorthosite deposits are located in New York, Wyoming, California, Idaho, and Montana. About 11 billion tons of material in deposits of various types of clay, the kyanite group of minerals, laterites, and shales averaging 27 to 30 percent Al2O3 comprise additional resource's from which aluminum some day may be extracted. Material meeting specifications of the study was found in only 22 States and the Pacific island possessions. Utilization of these large low-grade sources of aluminum awaits development of processes that are economically competitive with the Bayer process for extracting alumina from baxuite, which is at present the only commercial ore of aluminum. Changes in economic and political conditions also may play important roles in the eventual development of the potential sources of aluminum.

Jan 1, 1967

1. The following recommendations should apply to all mines, tunnels and underground quarries, but to opencast quarries only in so far as persons can be exposed to dust injurious to health. General In the present state of knowledge, all duets liberated in mining, tunneling and quarrying operations should be considered potentially injurious to health if breathed in sufficient quantity; dusts containing free silica should be considered specially injurious to health, the injurious particles being below 7 microns in diameter.

Jan 1, 1954

By T. E. Swigart

In connection with experimental work by the Bureau of Mines to determine effects of back pressure . on oil wells * , data were compiled on the engineering conditions in the oil field selected , in order to afford a more complete understanding of the wells tested , and to illustrate the extent to which underground conditions should be studied when making oil -field experiments of this nature . This report , containing the data mentioned, may be of interest to the oil industry , as it describes briefly the methods of operation employed in developing and exploiting shallow well territory .

Feb 1, 1923

By Alfred Bellows

The objective of this contract is to design, build and demonstrate a support system to improve roof control in the entries of longwall mines. The objective of this phase has been the detailed design of such a system and the selection of a test site in which to perform the pilot demonstration. The result is a complete set of detail drawings or specifications which define the three major components of the system. The Gate Support is a variation of a face chock which has an extended canopy and additional hydraulic legs to protect the region of the face-entry intersection. The Entry Support is a steel beam and hydraulic prop set which is reusable and serves to support the first 100 or more feet of entry inby the longwall face. The Transporter is a bolter-like vehicle with a crane used for installing and retreating the beam sets. The test site selected is CF&I's Allen Mine in Colorado. They presently use simi¬lar steel beams and expect the FMA support system to be more effective as well as recoverable. It is recommended that the completed drawings be used to build a prototype system and test it first in a remote section of the mine and then in the active longwall tail entry.

Jan 1, 1978

By Michael S. Miller

In 1986 and 1987, at the request of the U.S. Bureau of Land Management, the U.S. Bureau of Mines studied the nine separate parcels that comprise the 4,330-acre South Warner Contiguous Wilderness Study Area in order to evaluate their identified mineral resources. The nine parcels are along the east side of the South Warner Wilderness. They are, from north to south, the Granger, Milk, Cottonwood, Owl, Hornback, Eagle, Emerson, Barber, and Van Riper parcels. The Wilderness Study Area is underlain by basaltic, andesitic, and rhyolitic volcanic rocks and by sand and gravel deposits. Low-grade metamorphism is widespread in the volcanic rocks, with quartz, zeolites, datolite, chlorite, and calcite locally abundant in veins and amygdules. The rocks have been displaced by the mountain-front Surprise Valley fault and by crosscutting high-angle faults.

Jan 1, 1988

By David White

This paper is the result of a comparative study of ultimate coal analyses made and published by the United States Geological Survey. This study, at first casually undertaken to devise an acceptable classification of coals based on chemical analyses, was continued in connection with a microscopic examination of a number of the coals. The initial comparisons, made from a relatively small number of analyses, not only confirmed a previous conviction that the elimination of oxygen incident to the development of a coal is economically far more important than has been generally suspected, but also showed that oxygen is very nearly as harmful as ash in coal. The immediate purposes of the present study were: (a) To determine more definitely, from a comparative examination of a large number of ultimate analyses, the relative importance of oxygen as an impurity in various coals; (b) to illustrate the transition between various grades of coal of similar origin-transition mainly due to progressive devolatilization, brought about more or less directly by dynamic influences; (c) to ascertain the relative proportions of oxygen, hydrogen, and carbon in coking coals, especially with reference to a theory tentatively framed to explain the coking quality; and (d) to forecast the probabilities of successfully treating a large number of coals so as to render them amenable, in a softened condition, to satisfactory study under the microscope.

Jan 1, 1911