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By Harry C. Swanson

TRANSPORTING concrete from mixer to forms has always been a problem. Twenty-five years ago this task was generally accomplished by means of wheelbarrow or concrete buggy. On large dam jobs, as the number of these projects increased, the gantry crane or highline came into use. Today several methods of handling concrete are employed on smaller surface construction jobs, for example, transit-mix trucks or dumpcrete trucks, which have crawler cranes with buckets for placing concrete into forms. In 1944, during early stages of developing Mather mine A shaft, several large underground concrete jobs were necessary. At this time the Cleveland-Cliffs Iron Co, purchased the first pump-crete machine, introduced by the Chain Belt Co. of Milwaukee. The machine was used to pour approximately 200 cu yd of concrete for a dam, or bulkhead, located 400 ft from the shaft. Concrete was mixed on surface, lowered down the shaft 1000 ft in a 2-cu yd bucket hung under one skip, spouted into the bowl of the pumpcrete machine from the bucket, and pumped directly into the forms. Since the day of the first pipeline concrete in 1944 to the present time, other equipment and other methods have been developed to permit transportation of concrete by pipeline through vertical and horizontal distances totaling 1 mile from mixer to forms. Much of the efficiency in present handling of underground concrete can be credited to the Bethlehem Cornwall mines, where concrete was transported through 6-in. pipe for great distances down an inclined shaft and along levels into forms.' During initial development of Mather mine B shaft, with concrete work under way on two or more levels at one time, the pneumatic concrete placer, Fig. 1, was selected as best adapted for underground concrete transportation. The 3/4-cu yd pneumatic placer is a small machine readily moved from one location in the mine to another. It can be equipped with two sets of mine car wheels, which will permit moving on regular mine tracks. It is therefore possible to send concrete through the pipe at great velocity; the pipeline is clean after each shot except for the film of cement adhering to the inside. With the proper slump in the concrete, it is possible to shoot concrete 2000 ft with this machine, using the mine supply of compressed air at 95 psi. This equipment was first used at Mather mine B shaft to concrete slusher drifts, Figs. 2 and 3, and finger raises located about 2000 ft from the shaft. In several instances there were bends into crosscuts and up vertical distances into the forms. For the first pours two placers were used. The first was located near the shaft where the concrete could be spouted into it from a 2-cu yd concrete bucket on the cage. The second was set on the side of the drift at a point approximately 1500 ft from the shaft. The concrete was shot directly into the second placer from the first unit and from the second machine directly into the forms. After completion of several pours with the two machines, a trial pour with only one placer located at the shaft proved that the second placer could be eliminated. Since then all pours have been successfully completed with only one placer underground. As production of iron ore from the mine increased and the development program expanded, use of the cage for handling mine supplies and concrete became a major problem. This brought about the first attempt at shooting concrete vertically down the shaft for 2600 ft. A 6-in. pipeline with victaulic couplings installed during shaft sinking was used for the trial. One placer was set on surface 250 ft from the collar of the shaft so concrete could be spouted directly into it from the mixer. This machine shot the concrete 250 ft horizontally on surface to the shaft, 2600 ft vertically down the shaft, and 100 ft horizontally into the second placer located near the rib of the shaft station or plat. The second machine shot the batch into the forms, about 2000 ft. Total distance horizontally and vertically was 4800 ft. The entire time cycle for a ¾-cu yd batch of concrete from the mixer on surface to the forms underground totaled about 5 min. During the past two years the two-placer method from the mixer on surface to the forms underground has proved a very efficient means of transporting underground concrete. Advantages of using pipeline concrete are as follows: 1—Interference with normal mining operation is eliminated. When the cage, skips, mine cars, or mine openings are used for transporting concrete and materials used for making concrete, mine operation suffers in one way or another.

Jan 1, 1955

By R. W. Heckel, R. E. Trabocco

The recovery process in 400 Monel filings was followed, principally, by using the Warren-Averbach technique of X-ray peak profile analysis. The deformation fault probability, a, was 0.006 in samples of unannealed filings. a , the twin fault Probability , was approximately 0.002 in samples of unannealed filings. Both a and 0 were found to "anneal out" at 600°F. The effective particle size and mzs strain increased and decreased in the (111) direction, respectively, with increasing annealing temperature. The actual particle size was found to be almost equivalent to the effective particle size. Tile small values of deformation and twin fault probabilities accounted for the similarity in values of the effective and actual particle sizes. Stored strain energy and dislocation density calculations based on rms strain decreased with increasing annealing temperature. The dislocation density decreased from 10" per sq cm in the unannealed filings to 10' per sq cm in the partially re-crystallized filings. The square root of the dislocation density based on strain to that based on particle size indicated a random dislocation distribution in the unannealed filings. The dislocation arrangement changed to one with dislocations in cell walls with increasing annealing temperature. THE recovery processes which occur in metals are generally thought to be a redistribution and/or annihilation of defects.' Investigators' have shown that recovery processes can be characterized by X-ray line-broadening analyses. Michell and Haig4 measured the stored energy of nickel powder by calori-metry and found the value to be greater by a factor of 2.5 than that from X-ray data obtained by the Warren-Averbach technique.= Minor increases in particle size occurred up to 752°F (recovery), while above 752°F the particle size increased greatly due to recrystalliza-tion. X-ray microstrain values decreased between room temperature and 392"F, remained constant from 392" to 752"F, and decreased from 752°F to a negligible value at 1112°F. Faulkner developed an equation for calculating stored strain energy based on X-ray line-broadening data which gave a closer correlation of measured and calculated stored strain energy based on the data of Michell and Haig. The stored strain energy released during recovery is predominately dependent on the decrease in dislocation density which was p-enerated from cold work.7 Stored energy has been measured8 in alkali halides during recovery and recrystallization and 80 pct of the stored energy was found to be released during recovery. Dislocation distributions have been studiedg in a number of fcc metals by thin-film electron microscopy. Howie and Swann" found the stacking fault energy of copper and nickel to be 40 and 150 ergs per sq cm, respectively. ~rown" has pointed out that these stacking fault energy values should be corrected to 92 and 345 ergs per sq cm, respectively. The dislocation distribution of a metal is directly dependent on the stacking fault energy of the system. Metals of high stacking fault energy such as aluminum cross-slip readily and do not form planar arrays of dislocations. Metals of lower stacking fault energy such as stainless steels" do not cross-slip readily. Cold-worked nickel has been found to form a cellular dislocation structure after annealing.13 The relatively high stacking fault energy of nickel and copperlo to a lesser extent favor cellular structures of dislocations rather than planar arrays after deformation. The present study of recovery was carried out on a Ni-Cu alloy (Monel 400) to compare with prior studies for pure nickel and pure copper. X-ray line-broadening techniques were used to measure the effect of recovery temperature on rms strain and particle size and the results were compared with previous studies on copper'4-'7 and nickel., Calculations were also made on stacking fault probabilities, dislocation density, dislocation distribution, and stored strain energy as affected by temperature. EXPERIMENTAL PROCEDURE The nominal analysis of the Monel 400 used in this investigation was: 66.0 pct Ni, 31.5 pct Cu, 0.12 pct C, 0.90 pct Mn, 1.35 pct Fe, 0.005 pct S, 0.15 pct Si. The annealed material was cold-reduced in two batches, one 50 pct and the other 80 pct. It was originally planned to conduct line-broadening studies of these bulk samples; however, rolling textures that developed produced low-intensity peaks which were not suitable for line-broadening analysis. Filings were prepared at room temperature from both the 50 and 80 pct cold-reduced specimens, series A and series B, respectively, and were not screened prior to heat treatment or X-ray studies. Heating to the annealing temperature, 200" to 120O°F, was accomplished in a matter of minutes in a hydrogen atmosphere. Following heat treatment, some of the filings were mounted and polished for microhardness measurements with a Bergsman microhardness tester, using a 10-g load. A G.E. XRD-5 diffractometer using nickel-filtered Cum radiation was used to obtain all diffraction patterns. Only (111)- (222) line-broadenin data were used in the present study since the {400f peaks were too weak to use. The Fourier analysis of the (111) and (222) peak

Jan 1, 1969

By Benny Langston, Frank M. Stephens

Although little information is available concerning small-scale equipment for dust collection in laboratories, it is possible to adapt standard equipment for laboratory use. Dust from laboratory processes may be collected by cyclone separators, filters, electrostatic separators, scrubbers, and settling chambers. IN recent years much attention has been given to recovery, treatment, and disposal of dusts discharged into the atmosphere from operations of industry. considerable data has been accumulated on both operation and design of dust-collector equipment for commercial installations. On the other hand, there is almost no published data on design and construction of small-scale equipment to handle dust problems that arise in the ore-dressing laboratory. Dust-collection equipment such as multiclones, single-cyclones, scrubbers, chemical and mechanical filters, settling chambers, and electrostatic separators has proved its efficiency for collecting dust in industry. In the laboratory, however, the engineer is faced with the problem of collecting small quantities of dust, inexpensively, without diverting the major effort from the metallurgical problem to the problem of collecting dust produced by the process. For most applications standard dust-collection equipment is too large for use in the laboratory; however, for control of dust in large working areas it is often possible to use a standard dust collector, such as an air filter, with branch ducts to eliminate a health hazard. For example, the well-furnished sample-preparation room containing small jaw crushers, rolls, and pulverizers, in addition to the riffles and screens necessary for preparation of samples, presents a perennial source of dust. The authors' experience has shown that a combination system consisting of overhead branch ducts to the individual equipment and floor ducts with grills, where applicable, connected to a central dust collector effectively removes dust generated in preparation of samples. Fig. 1 is a sketch of a downdraft dust-collector for table installation. Similar systems can be built with floor grids. For portable equipment such as laboratory vibrating screens this type of installation with a steel grill to support the heavy load is reasonably efficient. Overhead branch ducts to individual crushing and grinding equipment, although efficient, must be carefully controlled by dampers to prevent excess loss or a change in the composition of the sample. Change in sample composition can result from excess velocity, which causes selective removal of constituents of low specific gravity. Fig. 2' shows the theoretical effect of terminal velocity on spherical particles of different specific gravities in air and water under action of gravity. Fig. 3 shows the effect of air velocity on composition of CaCO, coal mixtures. Although the entrainment of dust particles in a moving air stream is the basic mechanism by which all dust-collection equipment functions, usually intake velocity of the dust-collection system must be controlled to prevent loss of part of the sample. As an example of what may happen when excess velocities are used, a mixture of 50 pct coal and 50 pct limestone was crushed to —10 mesh and fed to a pulverizer equipped with an overhead dust-collection system. Fig. 4 shows the overhead dust-collection equipment used in this test. The pulverizer was set to give a product 95 pct —100 mesh in two stages. Velocity of air passing over the lip of the pulverizer was measured with an anemometer. After grinding, the finished product was analyzed to show the amount of calcium carbonate present. Fig. 3 shows graphically the increase in calcium carbonate as velocity through the dust-collection duct was increased. These data show that at a velocity of 1 ft per sec little if any of the coal was entrained by the overhead draft. At the maximum velocity, about 6.5 ft per sec, approximately 7 pct more coal was entrained than calcium carbonate. From an operating standpoint, this problem can be remedied easily by dampering the line to control velocity. The lowest velocity commensurate with satisfactory dust control should be used to prevent excess loss and, in some cases, selective dust loss. Collection of Dust in Laboratory Processes As in industry, the engineer desires to collect efficiently the dust produced by processes being investigated on a laboratory scale. However, in the collection of laboratory dusts he is faced with two additional problems: 1—The volumes of gas and the quantity of dust that must be recovered are small when compared with the capacity of standard dust-collector equipment, which must be scaled down in design except for collection of dust from large pilot-plant operations. 2—In addition, because of the variety of problems studied in the process laboratory, the engineer cannot design today a dust collector that will meet the conditions imposed by the processes of tomorrow. Sometimes, therefore, he must compromise collection efficiency to minimize the cost of fabrication and the amount of time diverted from the metallurgical to the dust-control problem. For collection of dust from laboratory processes a cyclone separator, filters, electrostatic separators, scrubbers, and settling chambers can usually be adapted for small-scale operations. The following

Jan 1, 1955

By Tell Ertl, Will Mitchell

THE Mineral Industry Education Division made the headlines when Columbia's President, Nicholas Murray Butler, welcomed it in a provocative address made before a record crowd of over 100 members attending the opening Sunday session in the Columbia Men's Faculty Club. Arthur F. Greaves- Walker, Chairman of the Division, who was presented by H. R. Hanley, told of the excellent job of war research being carried on in the colleges. E. A. Holbrook led a discussion on the unionization of engineers, stating that he had learned that professional engineers were being forced into unions by subprofessionals. This might become a serious problem if the professional engineering organizations are lax in combating the

Jan 1, 1944

By Arnold E. Lamm

The author addressed a keynote session for all divisions at last October's SME Fall Meeting in Phoenix, Ariz. Discussing the competition from gas, oil, hydroelectric and atomic energy, he said that the market can only be wrested from them "by endeavoring to lower costs far beyond anything we thought possible a few years ago." He saw the rate of return for the industry as "grossly inadequate." Looking ahead, Mr. Lamm saw only a few extremely large generating plants being built. "Purchase of coal for such plants," he said, "will probably be confined to a single source on long-term contracts. Only those coal companies who are able to locate huge reserves, close to adequate cooling water, capable of being mined and transported at the lowest cost in relation to quality, will be able to compete. . . While the market for coal will be very large in terms of tons, it will be most selective and confined to a few transactions of very great magnitude. "Coal offers a proven and tried method of producing energy. The available strippable reserves of Western coal and mineable underground reserves offer the cheapest source of energy available. History will attest that coal has been a steady and stable source of energy. Up until recently, the energy market of the West has had to depend on natural gas which product has had a long and steady price escalation. Statistics show that, where coal is available, the price of gas is quite stable, but where gas is the only available fuel, it has traditionally followed a steady and upward price trend.

Jan 11, 1965

By J. J. Gilman, T. A. Read

FOLLOWING the deformation 01 zinc monocrys-tals, sharply bent basal planes are observed near several types of inhomogeneities. Three of these in-homogeneities have characteristics which are quite regular so that they can be studied and analyzed. These are compressive kink bands, "deformation bands," and the inhomogeneities near end restraints. The present paper describes experiments in which "deformation bands" were artificially produced, and bend plane phenomena are discussed in terms of dislocation theory. Also, two new bend plane phenomena are described. The importance of bend plane phenomena in the deformation of crystals is not widely recognized. Many phenomena may be explained in a manner similar to the discussion in this paper. Jillson1 has pointed out that the "punching effect" in zinc is a bend plane phenomenon and is not caused by prismatic slip.' Bowles3 has suggested that they may be involved in diffusionless phase changes. Cahn4 has discussed the role of bend plane formation in the polygonization of zinc. Experimental Work Tensile Kink Bands: Because of the geometrical similarity between "deformation bands" and "kink bands" (compare Fig. 1 of this paper with Fig. 1 of the paper by Hess and Barrett"), the band shown in Fig. 1 of this paper will be called a "tensile kink band," and that shown by Hess and Barrett will be called a "compressive kink band." It is felt that the term "deformation band" should be reserved for banded structures in polycrystalline materials such as iron." Tensile kink bands seem to form spontaneously in aluminum crystals deformed by tensile loading.7-10 In zinc and cadmium crystals they do not form in good, carefully loaded specimens.'." However, tensile kink bands can be produced artificially in zinc crystals. The present authors did this by scratching one of the flat surfaces of triangular crystals transversely with a sharp needle. Natural tensile kink bands caused by inhomogeneities sometimes appeared in deformed crystals which were identical in appearance with the artificially produced ones. Zinc monocrystals were grown by the Bridgman method in graphite molds. Chemically pure zinc (99.999+ pct Zn) was used and the molds were sealed inside evacuated pyrex tubes during growth. The crystal cross sections were equilateral triangles with a typical base of 0.210 in. The artificial kink band shown in Fig. 1 is typical of tensile kink bands in zinc. The band lies between two bend planes which run from upper right to lower left and is inclined oppositely to the slip bands which are sharply bent at the two bend planes. The general form of the artificial tensile kink bands was independent of the scratch depth (1 to 5 mils deep) and also independent of which side was scratched. These variables did cause variations, however. Deep scratches produced more localized kink bands than light scratches. Also, if the angle between the slip plane traces and a transverse scratch varied appreciably among the three sides, then localization of the resulting kink bands also varied. Furthermore, if the slip direction lay nearly parallel to the scratched side, the band was more developed near the scratched side than at the opposite edge. Scratches produced tensile kink bands for crystal orientations from xo = 15" to x, = 75". Fig. 2 shows a scratched crystal after deformation. One triangular side lies in the plane of the photograph. The right hand tensile kink band was produced by a transverse scratch on the upper right side. The next two kink bands were the result of scratches on the front surface. The kink band at the left was caused by a scratch on the lower back side. All four bands have the same general form. A longitudinal scratch was also made on the crystal shown in Fig. 2 to determine the effect of a scratch on the critical shear stress. The critical shear stress of the scratched region was 33.9 g per sq mm compared to 24.4 g per sq mm for the un-scratched region above it. Fig. 3 shows Laue patterns of the crystal shown in Fig. 2. Fig. 3a shows the pattern of the undeformed crystal. The orientation was x, = 21°, A, = 31". After deformation, Fig. 3b was made of the homogeneously deformed portion of the crystal. The spots are compact but split into two halves. This region was elongated 45 pct and its orientation was x = 14", X = 20"; the sine law predicts x = 14", A = 20.5". Fig. 3c was taken near the center of the middle tensile kink band of Fig. 2. The pattern shows a range of orientations and polygonization in this region. The spread in orientation was due to the fact that the basal planes were curved (see Fig. 1) rather than flat as in the ideal case. Some may also have been the result of elastic distortions and "local curvatures." The orientation range was x = 23" to 32", A = 30" to 42". It is apparent from Fig. 3 that the material inside and outside the kink band rotated in opposite directions with respect to the tension axis during deformation. The orientation calculated from the ideal configuration of Fig. 9,

Jan 1, 1954

By D. D. Donald

C. J. Barber (U. S. Smelting Refining & Mining Co., Salt Lake City)—In his paper Donald describes how New Jersey Zinc Co. made surveys for a connection between the Ivanhoe and Van Mater shafts at Austin-ville, Va. Except to say that the two faces had to meet "accurately" on line and grade, Donald does not indicate the required precision. Assuming that there were 24 angles in the 11/2-mile traverse and 15 in the one-mile traverse, it can be shown that if the average error in plumbing each shaft was 230" and the average error in measuring each traverse angle was 210". then the average error at the point of -connection would have been about ±1.9 ft normal to the line between the shafts. This calculation assumes that any errors in the triangulation would be negligible compared with the errors in the plumbings and traverses, and it also neglects taping errors. With no constant errors or blunders, the latter would be important only in lines normal to the line between the shafts. To make the average error at the connection less than 1.9 ft would, therefore, require either reducing the error in the plumbings to less than ±30", or that in the traverse angles to less than ±l0", or fewer stations, or a combination of these. Referring briefly to the triangulation, because of the problem of fitting a new triangulation into older surveys of the district the orientation deserved some mention, even though the connection could have been made with an assumed bearing. It would be interesting to know how many triangles were required and what the average summation error was before making any adjustments and without considering the algebraic signs. Perhaps this is referred to indirectly in the statement that the maximum angular error distributed was 2". Turning to the shaft plumbings, it would be helpful to know how many men were employed and how long each shaft was in use. Donald says that the surface positions of W-2 and W-3 were carefully surveyed from the collar position of W-1, without indicating how this was done. The length of the backsight would be particularly important. There must have been some error in setting W-1 vertically below the stations in the headframes. How immovable were the headframes, especially the Van Mater, which appears higher than the Ivanhoe and subject to more vibration because of skip hoisting? Donald does not say whether the plumbing wires had been previously restraightened to minimize spinning (otherwise they behave like weak helical springs). The use of light steel weights is most surprising because there seem to be excellent reasons for using heavier, nonmagnetic weights. Did the shafts contain no steel sets, pipes, power cables, etc., which might attract steel? The plumbing method described by Donald was designed for deep shafts in South Africa but differed from the South African practice in two important respects. As described by Browne,6 in South Africa the line between the wires was made parallel to the long axis of the shaft, whereas in the Ivanhoe shaft the lines between the wires were diagonally across the shaft. The main reason given for the South African practice is to insure that the gravitational attraction between the wires and the rock walls is the same on both wires, and therefore does not affect the bearing of the line between them. It seems probable, however, that the effect of air currents might be minimized in the South African procedure, and might be serious with the wires in the diagonal position at the Ivanhoe shaft. In the South African case cited by Donald the wires were swinging freely (although the plumb bobs were sheltered from air currents) but in the Ivanhoe case they were dampened with the plumb bobs set in water. In the discussion of Browne's paper R. St. J. Rowland said:' It has been the practice for a long time to damp the oscillations by immersing the bobs in oil or water. The time per oscillation is thus increased, thereby extending the time taken to complete the work. The longer the suspended wire the less there is to recommend the practice . . . The theoretical time for one swing of a simple pendulum 1050 ft long is approximately 36 sec, which would be increased by dampening the plumb bob in water. Hence very few complete swings would be observed in the 5 min intervals used at the Ivanhoe shaft. In the two South African cases described by Browne, the length of plumb line in one shaft was 5425 ft, the calculated period of swing was 81.6 sec, the average actual period was 76.6 sec, and 94 complete swings were observed in 2 hr. In the other case the length of plumb line was 3116 ft, the calculated period of swing was 61.8 sec, the average period was 63.5 sec, and 86 complete swings were observed in 1 hr 31 min. Browne concluded that observations of more than 30 swings are not likely to result in sufficient gain in accuracy to be justified. Returning to the Ivanhoe and Van Mater plumbings, an objection to the method used is that all four azimuths were taken from fixed points instead of swinging wires, and that each pair of observations would— barring blunders— check closely, and so perhaps give a false feeling of security. In fact, it seems that only two azimuths were obtained from one plumbing, and not four as stated by Donald. Nevertheless, the tying in of each pair of wires from both sides of the shaft has much to commend it. Donald's description leaves the impression that if each shaft was plumbed only once, the engineers were fortunate indeed if the average error in the underground orientation was as little as 30". Because the survey was done over a period of three years, it seems likely that the plumbings were repeated, perhaps more than once. The underground traverse angles were measured by conventional methods, but because the number of angles in the overlapping traverses was not given, the angular closure given by Donald does not indicate the accuracy with which this was done. Donald's description of a method of taping lines of irregular length is welcome. The literature on taping is usually confined to lines of about one tape length, generally 100 ft. Such lines are rare in metal mining because the time, trouble, and cost of setting points at 100-ft distances underground are not warranted. (Nevertheless civil engineers may go to this expense

Jan 1, 1960

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 AIME AIME

THE Employment Bureau of the F. A: E. S., conducted under- the direct supervision of the secretaries of the four Founder Societies, has wanted to extend its activities and usefulness but it is operating right up to the limit of its budget; consequently, anything which requires the expenditure of more funds cannot be -undertaken, for the present. A great deal of time has been spent in recording, classifying, and interviewing the men listed, but owing to the business depression, only a comparatively small number of men have been placed' luring the last few months. There are men in New York from all over the country. What the Bureau needs is more positions available. With this in view, a number of high-grade engineers, themselves in need of employment, volunteered their services for a publicity campaign in the City of New York. A definite mode of procedure was evolved, and the success of the movement has been considerable, so much so that it has been thought well to call it to the attention, of members elsewhere, so that similar committees ' and campaigns might be organized in other cities. Following is a chronological arrangement of the methods used.

Jan 1, 1921

By W. Spencer Hutchinson

THE purpose of this account is to introduce to other engineers and geologists who use photography a means of interpreting topographic and geologic structure with the stereoscope. Anyone who finds this of sufficient interest to read it at all must cut out the pictures shown and have a good look at them through the stereoscope; there is no other way to appreciate what is meant. Most of us have been disappointed by the flatness of mountain pictures and by the lack of perspective in photographs taken to illustrate topographic and geo- logic features. The use of the stereoscopic principle was suggested by the work of the photographic division of the Air service during the war. Photographs of the battle line, taken from air planes, were mounted for stereoscopic study, with most remarkable development of topography, penetration of camouflage and, by the matching of pictures with a time interval between, sure revelation of new work by the enemy. Thus, two views taken from a plane flying at 10,000 ft., both of the same terrain but from different points, are mounted in proper relation and put into the stereoscope. If the distance between the two positions of the camera was 200 ft., the observer then sees the topographic and military features as though his eyes were 200ft. instead of 235 in. apart.. The result is startling in its revelation of features that are flat and unintelligible when viewed by the unaided eye or in a single photograph. The technic of the work, as developed during the war, was quite complex and

Jan 1, 1921

By H. M. Roche

MAGNETITE mining and milling in the Eastern States in 1939 showed considerable improvement over 1938. For the first eight months of the year production of magnetite proceeded at a normal rate but operations were stepped up in the last four months owing to increased domestic demand. In New York, the Republic Steel Corp. operated the Witherbee-Sherman mines at Mineville throughout the year. Chateaugay Ore and Iron Co. operated their low-phosphorus mine at Lyon Mountain for the first seven months, but on Aug. 1, Republic Steel took over this mine -and have since operated it. In Pennsylvania, the Bethlehem Steel Co, operated the Cornwall mine continuously. In New Jersey, Mt. Hops and Scrub Oak were in operation all year. The Washington mine went into production on Nov. 1 and the Richard mine on Dec. 1.

Jan 1, 1940

By Robert F. Calman

OUTLINE FIVE EXAMPLES OF GOLD-LINKED FINANCINGS 1. Financing the Lupin Mine • Sale of Cdn $40.0 million of 12% preferred shares and Cdn $40.0 million of Gold Purchase Warrants @ $595 per ounce. 2. Financing the Copper Range acquisition • Borrowing 100,000 ounces from a Canadian chartered bank @ US$307 for five years. 3. Financing the Round Mountain expansion • Borrowing up to US $80.0 million in dollars, convertible into gold, repayable over five years from a group of North American banks. 4. Financing the Tenneco Precious Metals Division acquisition •Sale of SFr 110.0 million of ten year 3-718% bonds with warrants to buy 132,000 ounces of gold at US $560. 5. On Forward Sales, Puts and Calls • Gold, Silver, Canadian Dollars, Swiss Francs THE FINANCIAL RULES AT ECHO BAY 1. Never bet the company 2. Equity is the primary form of capital for a gold mining company 3. On debt 4. The Yardsticks for Corporate Decisions 5. Financial Community Relationships 6. Dividend Policy No Text Available Tables Follow

Jan 1, 1990

Henry D. Hibbard, High Bridge, N. J. (Communication to the Secretary): There is one chemical factor which has not been considered in the author's tabulation of tests, but which is none the . less important because it cannot be practically estimated, and that is the element oxygen. This element has been, and probably will continue for some time to be, one of the great causes of the continual discrepancies between the chemical and physical properties of steel. Probably oxygen occurs, in important proportions, only in soft steel, such as that which we are now considering. In this steel its physical effect is to diminish tensile strength and elongation. The percentage of oxygen in the steel, under working-conditions that are as uniform as possible, is likely to vary inversely as that of the manganese, or perhaps, and more probably, it may bear even an inverse geometrical ratio to the manganese-content. At all events, to follow the author's plan, the line representing the loss of strength due to oxygen is probably a curve. Plotted by itself, the line would probably be straight; that is, the decrease in strength would be proportional to the increase in oxygen, but if the results were superposed on the percentages of manganese, they would give a curve, because the percentages of oxygen increase faster than those of manganese decrease. Were the oxygen-line to be developed and added to the diagram, it would seem that the manganese-line should then be straight. Due allowance for the effect of oxygen, therefore, would modify two features of the paper. It would increase the figure for the strength of pure iron from 38,000 to about 45;000 pounds per square inch, and it would straighten out the manganese-curve. The manganese-line in the paper is curved between 0.50 and 0.20 per cent. Above 0.50 per cent. it is straight, which may be ascribed

Jan 1, 1893

By Lyall, Zickrick

As a result of the studies on recrystallization and crystal growth made in this laboratory, certain theories have been developed. These are expressed briefly in a paper by Dean and Hudson.' One of the principal points brought out in that paper is that in the deformation of a crystal, the energy supplied is distributed to the atoms of the lattice, probably by the forced formation of molecules. It is found that a Maxwellian distribution of the energy among these atoms will account for the grain growth at various temperatures. According to such a distribution the number of atoms with energy above a certain critical value, E, necessary for recrystallization at the absolute temperature T is given by n = Ne-E/kT where N is the total number of atoms. It is apparent that if this line of reasoning is correct, a metal which has been cold-worked and reheated to a temperature below that of complete annealing will have the atoms with the higher energy recrystallized, that is, reduced to normal energy and there will remain only atoms below a certain energy. If this metal is again cold-worked the peak in the number-energy distribution curve will, as compaied with its position after the first cold-working, be displaced toward the regions of lower energies, that is, the temperature of recrystallization will be higher. By a repetition of this process the position of this maximum and hence the recrystallization temperature of the metal could be raised considerably. In order to check this theory, experiments have been made on copper wire. The wire was drawn from 1/4-in. rod to 22 B & S gage and then sample lots were annealed at 400 and 220° C., respectively. The wire annealed at 400° C. gave an elongation of 34 per cent., whereas that annealed at 220° C. gave only 23 per cent. These wires were then drawn by identical practice to 34 B & S gage and the elongation determined after an anneal of 3 min. in an oil bath held at various temperatures. The figures obtained have been plotted in Fig. 1. It will be seen that the

Jan 1, 1927

By AIME AIME

THE joint symposium on gases in metals on Tuesday: Feb. 16, between the Iron and Steel and the Institute of Metals divisions opened the technical sessions for both of these bodies. After a few words of introduction by P. D. Merica, R. S. Dean presented a paper by V. H: Gottshalk and himself on the solubility of gases in metals.

Jan 1, 1932

By Lyon F. Terry

INCREASING domestic demand for products, a sharp reduction in exports to Europe, and a rise in imports from South America were the chief features of the economic side of the industry in 1940. As the war progressed it became evident that exports to former European customers were being cut off or drastically reduced, leaving heavy inventories of products in the hands of many American refiners who had anticipated larger demands from the belligerents. Stocks of motor fuel reached burden-some proportions early in the year for the added reason that refining operations were stimulated by heavy demand for heating oils. Excessive tanker rates for Gulf to Eastern Seaboard movements during the first part of 1940 contributed to the accumulation of products on the Gulf Coast, where refinery gasoline prices were forced to extremely low levels by midyear. Tanker rates receded to normal during the summer but have since risen again to the approximate equivalent of pipe-line tariffs from the Mid-Continent.

Jan 1, 1941

By Chas. F. Jackson

IN these days the headlines and spotlight have been focused largely upon the new processes developed and new plants erected to meet the multiplied demands for mineral products required for prosecution of the war. By comparison, the less spectacular achievements of the miner, who is meeting the demand for raw material without which these processes and plants would be useless, have received little attention. Attendance at the mining meetings here reported was small, averaging about 35 to 40, but interest was as keen as ever, and evidenced to your reporter that the miner is no less on the job than is the metallurgist. It is evident that the mine operators are not neglecting any improved methods and practices in their struggle to produce more in the face of diminishing labor supply.

Jan 1, 1943

By James Boyd

THE Bureau of Mines for a number of years has been seeking additional ways and means of improving the efficiency of its operations and increasing its service to the public. It has become obvious that changes in the organization of the Bureau are essential to a more effective accomplishment of its functions and objectives. The old organization was defective in meeting current needs in that the Bureau's field activities were neither sufficiently coordinated with the national program nor were they particularly responsive to local needs of the mineral industries. Further, the traditional organization hampered the efforts of the Bureau to obtain, analyze and provide to the policy-making agencies of the Government essential information and advice in such a form that the requirements of domestic industry could be fully taken into consideration in the development of domestic and foreign policies. Consequently, the Bureau has now modified its organizational structure.

Jan 1, 1949

Jan 1, 1925

By Fred C., Bond

IN CYANIDE milling, little attention has been paid to the effect of the viscosity of the mill solution on the extraction speed. The viscosity of the solution varies with the amount of dissolved salts present as impurities. These salts build up to a maximum depending on the character of the ore, the grade of cyanide used, the lime and salts added, and the impurities originally in the water. The viscosity will change from month to month and week to week as these factors vary; and that this variation affects the extraction is unquestioned, although methods for calculating it are lacking. The character of the ore is probably the most important of the four factors, as the amount of minerals present that are soluble in cyanide solution will vary constantly, and each variation affects the viscosity of the mill solution. When the cyanide consumption increases as the character of the ore changes, the viscosity of the solution will increase and the extraction will decrease, for the cyanide consumption is usually a measure of the impurities dissolved from the ore. In other words, as the difference between the total and free cyanide increases the extraction will decrease, other factors remaining constant.

Jan 1, 1926