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By A. E. Gorum, J. Washburn, E. R. Parker

Experimental evidence was obtained in support of the idea that cleavage fracture can be initiated by dislocation pile-up. The high ductility of MgO crystals when tested in bending comPared to their relative brittleness in tension was explained on the basis that large pile-ups are more likely in a tension specimen. CLEAVAGE fractures have been a problem of major concern for many years. A number of large steel structures have failed in a brittle manner, usually suddenly and without warning; often the failures occurred for no obvious reason and at nominal stress levels well within the generally accepted range. A great deal of data have been collected about factors that contribute to failures,1 but the physics of the fracture process has never been revealed. cottrel12 has recently developed a theory of brittle fracture in ductile materials which was based upon the concept that dislocations moving on two intersecting planes can unite to form a crack nucleus. This theory accounts for the known effect of grain size and for the effect of testing temperature. There has, as yet, been no experimental evidence published that would substantiate this or the earlier theories based on stress concentrations due to piled-up dislocations. The study reported herein was conducted to obtain information that would either substantiate or disprove the

Jan 1, 1960

Andy H. Vassiliou – Introduction Ladies and gentlemen,.good evening and welcome to the Paul F. Kerr Memorial Symposium dinner. I believe we are all here to honor the memory of a great teacher and advisor, and a true friend -- Professor Kerr, or Dr. Kerr, or to most of us who were his students, "Pappy" Kerr. Most of us who attended the Paul F. Kerr Memorial Symposium earlier today at the New York Hilton had the opportunity to read, or listen to, or discuss scientific papers presented in honor of Dr. Kerr. In addition, all of the speakers had the opportunity to reminisce about their association with Dr. Kerr, who was credited as having contributed substantially to their graduate education and the development of their careers. Dr. Kerr's two daughters -- Ruth and Nancy -- who attended the Symposium at the Hilton are also here with us tonight. I think we should keep tonight's festivities on an informal basis since we are all old friends or former students of Dr. Kerr. Some of us may want to say a few words about our experiences at the time we were students at Columbia, and hopefully include some anecdotes relating to Professor Kerr. I would like to invite everyone to do so, but first we have arranged for two of us to be the lead speakers, whom I will introduce in a few moments.

Jan 1, 1985

By R. W. Raymond

I wish to call the attention of the Institute to a curious subject, brought to my notice last summer by Mr. Begger, the accomplished metallurgist of the smelting-works of the Boston and Colorado Company at Black Hawk, near Central City, Colorado. At these works, the richest auriferous sulphurets of Colorado (particularly copper pyrites) are smelted in reverberatories, together with roasted tailings (iron pyrites), and the gold and silver are concentrated into a new, artificial sulphide, or copper matte, containing $1500 and upwards of the precious metals per ton, and this is shipped to Swansea. I will say in passing, that this shipment of an unrefined product, like the similar shipments from Utah and Nevada to San Francisco, Chicago, St. Louis, Newark, New York, and Europe, of crnde argentiferous lead or "base bullion," is not a sign of incomplete metallurgy here, but has a sound business reason. The separation of the precious metals in the West would be more expensive, to begin with ; and then it would necessitate the movement of these metals by express, . - at high rates and risk, to commercial centres or coining mints, while the base metals having no home market, must be shipped and sold at little or no profit. At present, the gold and silver, safely packed, as it were, in the base metals, are transported with safety as ordinary freight; and the base metals probably more than pay cost of shipment and separation. To return to the Black Hawk reverberatories. On a recent occa-

By J. R. Long, R. S. Dean, F. S. Wartman, E. T. Hayes

The production of titanium in I5-lb. lots and with a purity sufficient to be consolidated into ductile metal, as described in a previous paper,' has provided adequate material for a study of the physical properties of titanium and a more thorough examination of its working qualities. Data on the physical properties reported in that paper were obtained on metal fabricated by a fixed procedure, standardized for the purpose of control of the reduction, and are representative only of material fabricated under those conditions. There are many possible variables in the working schedule, which will have significant effects on the properties of the finished material; and since the previous working methods were not necessarily the best, an investigation of the fabrication of titanium by other methods was undertaken. In this work the consolidation of the powder by pressing and sintering was conducted essentially as outlined in the report cited' and all efforts were centered on fabrication methods for those powders and the proper- ties produced by them. Hardness, density, microstructure, and tensile properties were determined at various stages in the working and annealing; and resistivity measurements were made on a few bars and drawn wire. Consolidation of the PowdeR The screen analysis of the available titanium powder is given in Table I. No attempt was made to alter the size distribution from that noted because this powder, although coarse by normal powder-metallurgy standards, produced acceptable compacts suitable for the present work. Because of their large specific surface, finer powders are more contaminated by oxygen and produce harder compacts, which are difficult to work. The powder as produced is soft, compresses in a normal fashion, and exhibits very little tendency to adhere to the die surfaces. Unlike aluminum and magnesium powders, it can be readily pressed without the use of die lubricants. When compacted at 50 tons per

Jan 1, 1946

By J. R. Long, E. T. Hayes, R. S. Dean, F. S. Wartman

The production of titanium in I5-lb. lots and with a purity sufficient to be consolidated into ductile metal, as described in a previous paper,' has provided adequate material for a study of the physical properties of titanium and a more thorough examination of its working qualities. Data on the physical properties reported in that paper were obtained on metal fabricated by a fixed procedure, standardized for the purpose of control of the reduction, and are representative only of material fabricated under those conditions. There are many possible variables in the working schedule, which will have significant effects on the properties of the finished material; and since the previous working methods were not necessarily the best, an investigation of the fabrication of titanium by other methods was undertaken. In this work the consolidation of the powder by pressing and sintering was conducted essentially as outlined in the report cited' and all efforts were centered on fabrication methods for those powders and the proper- ties produced by them. Hardness, density, microstructure, and tensile properties were determined at various stages in the working and annealing; and resistivity measurements were made on a few bars and drawn wire. Consolidation of the PowdeR The screen analysis of the available titanium powder is given in Table I. No attempt was made to alter the size distribution from that noted because this powder, although coarse by normal powder-metallurgy standards, produced acceptable compacts suitable for the present work. Because of their large specific surface, finer powders are more contaminated by oxygen and produce harder compacts, which are difficult to work. The powder as produced is soft, compresses in a normal fashion, and exhibits very little tendency to adhere to the die surfaces. Unlike aluminum and magnesium powders, it can be readily pressed without the use of die lubricants. When compacted at 50 tons per

Jan 1, 1946

By E. B. Brauer, W. Hurst, J. D. Clark

Because of drilling, completion, and workover practices, the permeability around a wellbore generally is different from the permeability of the formation. The zone with the altered permeability is called "skin" and its effect on the pressure or flow behavior of the well is called "skin effect". Hawkinsl has shown that the radius and the permeability of this zone are related to the skin by: If the permeability in the skin zone is less than that of the formation, the skin is positive; if it is more than that of the formation, the skin is negative. If the two permeabilities are equal, s is zero; that is, there is no skin. Van Everdingen2 and Hurst3 have given mathematical solutions to the case of a zone of reduced permeability around the wellbore. This skin effect is illustrated in Fig. 1. They treat the positive skin as a zone of reduced permeability of infinitesimal thickness around the wellbore. When applied to a well with negative skin, however, their solutions lead to the calculated flowing well pressure which is smaller than the formation pressure, i.e., an injection situation. This is a physical contradiction. In this paper, it is shown that this mathematical difficulty can be overcome by assuming an effective wellbore radius larger than the actual wellbore. Existing solutions2"4 are modified to include the effect of an enlarged wellbore radius, and thus enable the engineer to deal with negative as well as positive skins. Theoretical Development Van Everdingen and Hurst,4 through the use of Laplace transformation, obtained the following expression for transient fluid influx into a wellbore: The values for QtD, reported extensively by van Everdingen and Hurst,4 are obtained from the following integral:

Jan 1, 1970

By J. R. Long, E. T. Hayes, R. S. Dean, F. S. Wartman

THE production of titanium in 15-1b. lots and with a purity sufficient to be consolidated into ductile metal, as described in a previous paper,1 has provided adequate material for a study of the : physical properties of titanium and a more thorough examination of its working qualities. Data on the physical properties reported in that paper were obtained on metal fabricated by a fixed procedure, standardized for the purpose of control of the reduction, and are representative only of material fabricated under those conditions. There are many possible variables in the working schedule, which will have significant effects on the properties of the finished material; and since the previous working methods were not necessarily the best, an investigation of the fabrication of titanium by other methods was undertaken. In this work the consolidation of the powder by pressing and sintering was conducted essentially as outlined in the report cited' and all efforts were centered on fabrication methods for those powders and the properties produced by them. Hardness, density, microstructure, and tensile properties were determined at various stages in the working and annealing; and resistivity measurements were made on a few bars and drawn wire. [ ] CONSOLIDATION OF THE POWDER The screen analysis of the available titanium powder is given in Table I. No attempt was made to alter the size distribution from that noted because this powder, although coarse by normal powder-metallurgy standards, produced acceptable compacts suitable for the present work. Because of their large specific surface, finer powders are more contaminated by oxygen and produce harder compacts, which are difficult to work. The powder as produced is soft, compresses in a normal fashion, and exhibits very little tendency to adhere to the die surfaces. Unlike aluminum and magnesium powders, it can be readily pressed without the use of die lubricants. When compacted at so tons per

Jan 1, 1946

By H. W. Seamon

THE data here given were obtained by 1500 tests made, by the United Verde Copper Co. to determine the most economical air pressure for the operation of hammer drills under the varying conditions of use, and to investigate the variation in drilling speed at different air pressures Twelve models of drills were used at gage pressures ranging from 40 to 130 lb. No effort was made to harmonize theory and practice; but rather to formulate empiric rules that would cover the. average variation of the results obtained. These rules on the performance of hammer drills, based on the air pressure as the main variable, however, are not necessarily of universal application, but they apparently satisfy the results obtained in this series of tests. The drilling conditions at this property vary widely; an average of twenty-one machine shifts to a 3-ft. (0.9-m.) round has been found necessary in some of the development work, while an, advance of 56. ft. has been made in seven shifts in the "oxide" ground. This range pre-eludes the adoption of one type of drill as a standard; consequently almost every kind of hammer drill sold in this country has been tested. At present, sixteen models are in use, of which two types of the heavy (150 to 160 lb.) mounted drills, one of the light mounted drill, one stoper, and two hand plugging drills are considered as standard.

Jan 1, 1921

By I. H. Warren, E. Devuyst

A review of the physical and chemical aspects of the direct leaching of metal oxides has been given and com- pared to recent data of the authors and co-workers. The physical aspects, including the anisotropy of the dissolution, the hydration and the zero point of charge of some metal oxides are discussed first and then the kinetics of the dissolution of metal oxides are considered. A general mechanism of the leaching of oxides which describes most of the observed results is proposed.

Jan 1, 1973

By W. M. Weidel

While electric lamps both of the cap and hand type are being introduced into many mines requiring the use of safety lamps, the oil-burning safety lamp is still used in the great majority of cases, and even where the former are used the latter must continue to be employed when testing for gas. It is not the intention to discuss here the relative merits of the two types, but simply to give a comparison of the illuminating effect or candlepower of several kinds of ordinary safety lamps used for general work and for testing. Few data have been published in recent years on this subject and because of this it is hoped that the following information may be of some interest and value. The lamps tested were in all cases of standard size and in good condition, all practically new, and were selected from a collection of about 100 with a view to obtaining results on as many different common types as possible. With the exception of the gasoline-burning lamps, five different oils were used in each lamp to determine whether particular oils were suited to particular lamps and whether there was any great difference in the illuminating power of the different oils, or whether some oils would maintain their illuminating power better than others throughout a working period of 8 hr. No attempt was made to determine the amount or cost of oil burned by each lamp, but the condition of the lamp, wick, glass, and gauzes was noted after each test. Description of Apparatus Used The candlepowcr was determined with a Weber photometer, Fig. 1, which consists of a tube A containing a movable milk-glass screen adjustable by the milled screw B. The distance of this screen from the standard light at C is read on the scale attached to A. The standard light consists of a benzine lamp so arranged that the height of the flame may be adjusted exactly by observing it against a scale in the lamp box through an opening in the front. The lamp to be tested is placed at D so as to illuminate a milk-glass screen in the holdcr at E. At the intersection of the axes of tube A and sight-tube F are placed two 45' prisms with their surfaces in contact so that the light from D may pass through with-

Jan 1, 1917

By Euzebio De Oliveira

ONE of a recent batch of samples from the Serra da Baliza, in the state of Parana, Brazil, contained asphalt and a dark heavy oil; and workmen on the railway from Porto União to Uruguay discovered asphalt, coming from eruptives that outcrop along the Rio de Peixe. The occurrence f asphalt in the triassic eruptives of southern Brazil, however, has been known a long time, according to Dr. Gonzaga de Campos. It is generally believed that the Botacatú sandstone is always a hard vitrified rock, from the metamorphic action f. the overflowing eruptive contacts. In this region, however, the contact metamorphism is almost nil; the sandstone is slightly hardened in a narrow zone about 20 to 30 cm. wide. In many places, the sandstone is so friable as to be easily reduced to sand, which is used-.in, mortar for building in Guara-puava and Palmas. South and west from Porto União,. this bench of sandstone is about. 50 m. thick, and is capped by a heavy bed. f basic eruptives, many of which are amygdaloids. Dr. Geo: P. Merrill, after studying the triassic eruptives collected by the Coal Commission, reached the conclusion that. "All these rocks are of typical basalt-diabases, not in any essential different other than in structure. An interesting mineralogical phase is its paucity in olivine, which in many cases is completely lacking. Professor Hussak, who carefully studied these rocks and their accessory minerals, decided that in the dikes they are granular (diabase) and, that in the lava sheets, porphyritic (augite-porphyrite or melaphyre), and that the latter pass evidently to normal diabases and are always typical of effusive rocks. The examination f many slides from dikes and sheets leads us to adopt the opinion of Professor Hussak; the rocks of the dikes are of ophitic structure, while that of the sheets show a great variety f structure and may vary from almost granular to basaltic. The great paucity in olivine had been noted by Hussak, who classes as melaphyres, the porphyritic triassic rocks in Brazil which contain olivine.

Jan 4, 1921

By G. C. Bernard, L. W. Bernard, L. W. Holm, W. L. Jacobs

The effect of loam on the permeability of porous media to water was studied as a {unction of foaming agent concentration, specific permeability, pressure gradient, length of a porous medium and its oil saturation. At a given fluid saturation in a porous medium, the permeability to water was found to be the same whether loam was present or not. Foam decreases the permeability to water by developing a higher trapped gas saturation than that obtained by water flooding without loam present, increasing the concentration of foaming agent increased the trapped gas saturation and thereby decreased the permeability to water. The presence of oil reduced the capability of most foaming agents to decrease the permeability of a porous medium to water. A few surfactants were found to be effective loaming agents even in the presence of oil. These results are similar to those reported in a previous paper on the effect of loam on the permeability of porous media to gas. The effect of loam was found to persist in long porous media at moderately high reservoir temperatures and during the passage of many pore volumes of surfactant-free water. INTRODUCTION This paper describes part of a study on a novel approach in the use of surfactants for oil recovery; the use of foam rather than water to displace oil. Previously it was found that foam can displace oil which normally is not displaced by water.4 The foam is formed by successively injecting a suitable surfactant solution and gas into a porous medium. Foam appears to have at least two uses in the field: (1) it shows promise as a superior oil recovery agent, and (2) it shows promise as a selective permeability reducing agent. Foam may be very useful in water floods, or in other oil recovery processes, where highly permeable streaks or unfavorable mobility ratios are a problem. A previous paper reported the effect of foam on the permeability of porous media to gas.1 In the present study the effect of foam on the permeability of porous media to water is reported. The specific objectives of the study were to determine: (1) the effect of foam on the permeability to water in porous media of various specific permeabilities, (2) the effect of foam on the permeability to water in the presence of oil, (3) the effect of foam and crude oil on the trapped gas saturation, (4) the effect of foam on permeability to water at trapped gas saturation, (5) the effect of pressure gradient on the permeability to water under foaming conditions, (6) the persistence of foam during the passage of surfactant-free water through the porous medium, and (7) the effect of various foaming agents, length of the porous medium and temperature on the permeability reduction caused by foam. EXPERIMENTAL PROCEDURES EQUIPMENT AND MATERIALS The experimental apparatus consisted of consolidated and unco n soli dated porous media, wet test meters and constant delivery pumps. The porous media consisted of consolidated sandstone cores (6 to 36 in. long), and unconsolidated sand packs (3 to 30 ft long). The consolidated cores had permeabilities of 32 and 1,000 md and porosities of about 20 per cent. The sand packs had permeabilities of 3,500 to 211,000 md and porosities of about 40 per cent. (Throughout this report a term such as 100 md sand" is used. This term means that the porous medium had a dry, nitrogen permeability of 100 md.) Fluids used in the experiments were distilled water, 1 per cent NaCl solution, aqueous solutions of foaming agents, nitrogen gas, air and crude oil.

Jan 1, 1966

By Charles Legrand

(San Francisco Meeting, September, 1915) THE problem of mine pumping is so much affected by local conditions, and those conditions are so liable to changes during the life of a mine, that the best system to use is difficult to determine. The experience of the;, writer has been that, in general, for copper mines, electric pumping is most satisfactory unless the quantity of water to be pumped is great or. the mine does not use electric power for any other purpose. As a rule, however, figuring on the cost of necessary power plant, the total cost of: installation is greater with electric pumps than steam- pumps. As the water is liable to be gritty, outside-packed plunger pumps are to be recommended, and if the water is not acid, or only slightly so, chilled cast-iron plungers pay for their extra cost very quickly in diminished cost of packing. With chilled plungers it is possible to use metallic, packing instead of soft packing, if the water, is not too gritty nor the lift too high. In vertical pumps this packing is satisfactory for lifts up to 400 ft., in the experience of the writer; and may be found satisfactory for higher lifts. For water slightly acid, cement-lined pump bodies have given good satisfaction. For acid. water, both plungers and pump bodies should be made of acid-resisting bronze. For high lifts, especially with gritty water, a satisfactory pump valve is difficult to find. To reduce the unbalanced pressure on the valve at time of opening it is advisable to have narrow seats; this, however, brings high pressure on the seats when the valve is closed. On large valves for lifts of 600 to 1,000 ft. we have used leather, hard rubber, vulcanized fiber, and soft brass; for clear water the latter has given best satisfaction. The difficulties due to grit make it advisable to have large sumps where water can settle, and if possible, to have two of them so that they can be cleaned alternately. At the mines of the Old. Dominion Copper Mining ,& Smelting Co.; Globe, it was found that a small air. ejector discharging into a mine car is a very convenient way to clean mud and sand from a sump. .

Jan 9, 1915

By R. E. Zimmerman

Wide attention is being placed upon various methods for cleaning the fine sizes of bituminous coals. The author describes and analyzes the results achieved on wet concentrating .tables of modern design on unclassified feeds of - 1/2 in. particle sizes, including tests on high-sulphur coals.

Jan 1, 1950

By A. M. Gaudin, J. H. Brown

In a survey of the effects of heat treatment on the comminution of various rocks, it was found that unusual size distributions often characterize the broken products, and that this is related to a great increase in intergranular fracture1. It is the purpose of the present paper to contribute to an understanding of this effect. In a thesis by one of use, critical consideration was given to many mechanisms which could conceivably be responsible for the increased intergran-ular fracture. It was shown that neither gross chemical changes nor intergranular corrosion are required. Among non-chemical mechanisms the most likely appeared to be (1) Uneven expansion due to thermal gradients, giving spalling (2) In a manner similar to that prevailing in metals, the appearance at high temperature of intergranular weakness. (3) Unequal thermal expansion of adjacent grains. Experiments were designed and conducted to permit a choice among the many alternative mechanisms and in particular among the three listed here. EXPERIMENTAL MATERIALS Tests were made on the materials listed in Table 1. Of each material, only lumps similar in composition and grain size were used. The three marbles listed in Table 1 were analyzed to assure that their chemical compositions did not differ greatly (Table 2). On the basis of the chemical analyses, of differential thermal analyses, and of X-ray powder diffraction patterns, it appeared that the marbles were very similar except for their grain sizes.

Jan 1, 1961

By J. C. Bowling

The services provided by consulting engineers to the mineral process industry are briefly described. The organization of a multi-discipline consulting firm is outlined. Finally, the role of a consulting engineering firm is amplified by a description of its activities in the design and construction of a mineral process plant from inception to start-up.

Jan 1, 1978

PRESIDENT Truman's economic report to Congress calls for an increase of 40 billion dollars in the value of goods and services produced in the United States by 1955; this is an increase of 16 percent over our 1949 production. If such an increase is to be realized, it will be possible only by a comparable increase in the production of steel-the keystone of our economy. Going one step further, since the raw materials of steel are iron ore, limestone, and coal, the President's goal can be reached only through the efforts of the mining industry. Coal and limestone reserves are not critical at this time, but the abundance of iron ore reserves has been subject to controversy. In this issue we proudly present "Cerro Bolivar--Saga of a Crisis in Iron Ore Averted" (a story which has been seven years in the making and three years in the getting).

Jan 2, 1950

By J. D. Lindner, Gene E. Roark

Waterflooding operations in the Langston-Kleiner field. Young County, Tex., are described. Widespread application of formation fracturing has been practiced in both producing and injection wells. Field performance data arc cited which indicate than no detrimental effect on sweep efficiencies and that probable benefits in imectivily have resulted from the fracture treatments. I N T R O D U C I O N This paper is a report on a waterflood operation which is being carried out in the Lanpston-Kleiner field located in Young County, Tex. The oil reservoir aflected by this flood operation occurs in a Strawn sand member at an approximate depth of 3.550 ft subsurl'ace. The operators of' the project are Kleiner Estate. Turncr. Fiske. and West who are hereinafter collectively referred to as the Operators. Although the operation is unusual in several respects, the distinctive feature of this flood has been the widespread application of hydraulic formation fracturing treatments as a means to improve productivity and injectivity of the wells. It shall he the purpose of this paper to present basic information regarding the reservoir characteristics. op- craling practices, and waterflood behavior so that conclusions may be drawn concerning the effects which the fracture treatments have had on the performance of this water flood to datc. DEVELOP MENT Development of the 3,550 ft Strawn sand reservoir occurred during 1951 and 1952. The early development occurred on the Langston and Davis leases which arc in the northern region of the Operators' holdings and the wells were drilled on 20-acre proration units according to the field rules. However, studies of the economics of this program. coupled with the decision to proceed with pressure maintenance by water injection. resulted in the adoption of wider spacing in the later stages of development. This variation in spacing is apparent upon inspection of Fig. I upon which only the 3,550-ft Strawn sand producing and injection wells have been located on the Operators' properties. The development to the north of the operators leases is Ihe Garvey Strawn field and that to the south is the Taylor Strawn field. It wits determined that unitization of the leases to he involved in the waterflood program was not feasihle. Consequently. a system of offset injection wells, or lease line injection wells, was adopted from place to place as required to protect correlative rights in the program. This resulted in a dispersed array of injection and producing wells with relatively close proximity of wells along lease line areas and wider spacing toward

Jan 1, 1956

By Seymour Fiekowsky, Alvin Kaufman

Taxes are compulsory charges levied by a government for its support. They are usually paid to support the general services provided by government rather than special services (such as safety inspection). The latter are normally supported by user charges often called license fees. Taxes are used by national governments not only to raise money but also as a part of fiscal policy. As such, taxes are used to stimulate or deflate the economy, as an incentive to save or invest, as a means of allocating national resources, and as a means of redistributing income. In our discussion, we will deal only with those facets of the subject that relate specifically to the mineral industry. In doing so we will deal with taxes levied on all industry in a generalized way and only insofar as it affects our industry, but at some length on those portions of the tax system related directly to the mineral industry. It is not our intent to provide a "cookbook" for computing taxes, but rather to present some of the policy issues that bedevil those who must develop our tax policies. MINERAL TAXES The mineral industry is subject to the full range of taxes levied by governments. These include taxes on income, property, and sales, as well as excise and severance taxes. The latter are somewhat similar to a royalty in , that such taxes are levied either ad valorem or per unit of output. Severance taxes most commonly are charged to oil and gas output, although coal, salt, sulfur, and iron ore production also have been taxed in this manner. The major governmental advantage of the severance tax is the administrative ease of collection. On the other hand, it poses an addition to cost independent of profitability. As a consequence, the severance tax can cause premature abandonment if mineral product prices do not rise sufficiently to cover it. Such a rise may not occur if differential tax rates are levied by the various states. Property taxes normally are levied on all property owners, including mineral owners. The major difficulties in this kind of tax, in so far as mining is concerned, are erratic valuation coupled to the inherent problems involved in assessing a property where the extent and richness is chiefly unknown. The impact of these taxes, including state income taxes, is reduced somewhat, as they are usually deductible from gross income as a business expense with a consequent lowering of national income taxes. The net cost of severance, property, sales, and state or local

Jan 1, 1976

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Jan 1, 1938