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By E. M. Chance

HERBERT M. WILSON, Pittsburgh, Pa. (written discussion).-Permit me to endorse the author's conclusions and their form of presentation as ,being, in my judgment, the last word 'on the subject of lights for the illumination of coal mines. I also feel that the open-flame oil lamp has outlived its usefulness, and that it should go, in the interests not only of safety but of efficiency. Where an open-flame lamp can be used with safety in non-gaseous mines, the acetylene light adds materially to efficiency by its better illumination, and to safety for the numerous reasons given by Mr. Chance. The latter, however, lays chief stress on the value of the acetylene because of its non-fouling and non-obscuring effect on the atmosphere. Another important advantage over any other form of illumination is the clear, bright light projected at the point where the workman may look for danger. The better illumination materially safeguards the worker against obstacles over which he may stumble when traveling, and against dangers from falls of roof or of coal, weakness in timbering, and similar conditions. The acetylene lamp, where it may be used with safety, has advantages even over the present electric cap lamp, in that it gives a higher luminosity; and when the miner comes to learn its signals, as he will in time, just as he learns those given by the open-flame or the safety lamp, he will find that the acetylene lamp is a fair detector not only of methane but of carbon dioxide, as clearly shown by Mr. Chance. The only, serious objection, raised against the use of carbide lamps. has been recently in Pennsylvania, due to the belief of the State Mine Inspection Department that it endangered miners working on pillar work, or other places where carbon dioxide might accumulate, or where there is lack of sufficient ventilation, and because it was believed that the indications of the carbide lamp would not give the miner sufficient warning. On this point Mr. Chance has clearly shown the fallacies of the objections. I may add that for those unable to detect carbon dioxide with the acetylene lamp, the maximum of protection would be afforded by using an open oil lamp or a flame safety lamp in such places; or, because the miner might not watch his oil light, a better, protection still would be offered by a sufficient number of daily inspections of such working places by a fire boss or other official, with flame safety lamp.

Jan 4, 1917

By George A. Laird

I. INTRODUCTION. THIS old and once famous district played, through its enormous production of silver and gold, an important part in the history of the State of San Luis Potosi. According to a pamphlet prepared under the direction of the Governor of the State, Sr. Don Blas Escontria, and presented to the visiting members of the Institute during the Mexican meeting of 1901, this district is situated 20 km. east of the city of San Luis Potosi, in a range of mountains of moderate height, extending 135 km. N. and S., and 16 km. E. and W.; and the mineralized area hitherto developed is about 600,000 sq. m. The history of the district,. as given by the record dated 1778, and formerly kept in the San Francisco convent, says that it was discovered in 1575 by Sr. Don Pedro Irarte, and adds that the city of San Luis Rey de Francisco del Potosi received its name (in allusion to the famous Potosi mines in Bolivia) by reason of the remarkable productiveness of its gold- and silver-mines in the first period of their exploration, during which they paid to the Crown, as " quintos " (the fifth part of the product), $97,000,000, as appears from the accounts of the royal treasury. The amount of the quientos paid during the " bonanza period " of 80 years was $72,000,000. The larger sum first mentioned probably represents a longer series of years. But either will suffice to indicate the great wealth of the mines. In 1663, the decadence of the industry began with the caving¬ in of several mines, concerning which the record of 1778, al¬ready cited, says, in substance, that on Good Friday one of the owners in the enterprise, in view of the unfavorable prospect of a lawsuit in which he was engaged, set fire to the timbers supporting the underground galleries and workings of the San

Jan 1, 1905

By James T. Kemp

AN historical society of particular interest to mining engineers all over the world was born in Cornwall in 1935. A hundred-year-old winding engine then finished its long labors at the Levant mine on the cliffs near Lands End, England. The engine was to be dismantled and scrapped. A few men living near-by, appreciating that this event was one of the final acts in closing a long century of extraordinary mining and engineering evolution. armed a committee to prevent the destruction of the old mine hoist and succeeded in purchasing the engine. They restored the engine house and in time arranged with the Manor of Trewellard, owners of the land, for a 99-year ground lease on a peppercorn rental.

Jan 1, 1947

What has happened to the basic coal industry during the past year? Has it been a better year for coal than 1961? What striking new developments have occurred in mining, preparation and utilization? Are there positive signs that production will go up? What has happened in the utility market, the metallurgical market and the export market? Is the controversial question of coal transportation nearer to a solution? What progress has research made for coal during the year? The answer to these and many other important questions are offered in the following review of the Coal Industry-1962.

Jan 2, 1963

By G. W. LAAiIBOURNE

FEW mines possess a history of more fascinating interest than the Ontario at Park City, Utah. The famous Bonanza's production record of over $50,000,000; the great extent of its workings; the remarkable character of its mineralization; the fact that recent discoveries have shattered preconceived theories of the geology of the camp practically assuring the half-century old property a future as active and as prosperous as the past make the Ontario one of the unique mines of the world. A mere accounting of the wealth created by this historic property not only exemplifies the great profits

Jan 1, 1925

By A. L. Holley

THERE are regularly manufactured in the eleven Bessemer steel rail mills of the United States, 119 patterns* of steel rails, of 27 different weights per yard. This list does not include patterns which, although still largely inn use, are regarded by experts as obsolete, and which would swell the number to nearly 300; nor does it include all, the patterns for which rolls are kept on hand to fill a possible demand; nor does it include extra pattern,- rolled in one finishing groove by opening or closing the rolls so as to get different weights with the same contours. The list embraces only those separate patterns which are subject to current orders. How thoroughly modern these patterns are, is shown by the fact that of the whole 119, there are but five patterns of conspicuously bad shape; all the rest more or less completely illustrate the standard features,-a heavy bead,. light web and flanges, and a good angle :to hold the fish-plate. Sixty-two per cent. of the patterns have the "Chanute" head, which was not designed until 1874.† Sixty-four per cent. of the 119 patterns are embraced under five weights per yard,; three only of these vary from standard type; there am thus 76 patterns, all of them modern and standard, to represent five different weights, for which five patterns would perfectly answer. Of the 60-lb. rails, there is only one of the pear-head type, while a dozen of the bevelled head templets cannot be distinguished from each other * From all the works 188 patterns were sent to me as standard. Of these I found 119 different shapes and 69 duplicates. † Since this paper was read I have seen at the Bethlehem Iron. Works the templet of a 68-pound Lehigh Valley rail, with the bevelled head, usually called the "Chanute" head, and marked "Templet of 1872." This is shown on Plate II. I learn that iron rails, with bevelled heads, were rolled at Bethlehem prior to 1870.

Jan 1, 1881

By R. W. Raymond

ChaRles William HenRy Kirchhoff was born March 28, 1853, at San Francisco, Cal., where his father, Charles Kirchhoff, was at that time consul for his native country, Germany. A few years later, the family moved' to Hoboken, K. J., in which city the son received his preliminary education at the Hoboken Academy, proceeding later to Germany, where he was graduated in 1874 as mining engineer and metallurgist at the Prussian Royal Mining Academy of Clausthal, in the Harz. Upon his return to the United States, he became chemist of the Delaware Lead Refinery at Philadelphia, and retained that position for three years. But in 1877 he began what was to be an almost uninterrupted life-long association with David Williams, the publisher of The Iron Age, of New York, who established in that year, and continued for a brief period, a journal entitled the Metallurgical Review, on the editorial staff of which Mr. Kirchhoff received a place. The enterprise was doubtless an attempt to cover a wide metallurgical field outside of that which properly belonged to The Iron Age. But it was soon abandoned, and Mr. Williams wisely concentrated his energies upon the older journal, which, under his vigorous and skillful management, and the labors of the able editors and correspondents whom he selected, became one of the greatest institutions of its class in the world. From 1878 to 1881, Mr. Kirchhoff was assistant editor of The Iron Age. From 1881 to 1884, he was managing editor of the Engineering and Mining Journal; in 1884 he returned to The Iron Age, to become for five years its associate editor, and in 1889, on the retirement of James C. Bayles, editor-in-chief. This list of dates and employments, without further comment, sufficiently indicates, at least to the eye of an expert, that Mr. Kirchhoff had found his congenial career in trade journalism. His qualifications for this profession were somewhat exceptional. He possessed the scientific training, the knowledge of foreign languages and literatures, and the power of making and keeping friends, which enabled him to get early notice of technical novelties; he had the taste for statistics which made him both industrious and intelligent in their collection and use; and to these traits he added a mastery of the meaning of such accumulated data, and a sane, critical judgment of the situations which they represented, as well as of the sources and the figures themselves, which made his opinion weighty

Jan 1, 1917

THE following nominations for officers in the, Petroleum Division have been made by the nominating committee, of which Alfred G. Heggem was chairman: Chairman, John M. Lovejoy, Vice-pres., Amerada Petroleum Co., Tulsa, Okla.; vice-chairman for Refinery Engineering, Walter Miller, Vice-pres., Marland Refining Co., Ponca City, Okla.; vice-chairman for Production En-gineering, M. E. Lombardi, Vice-pres., Pacific Oil Co., San Francisco, Cal.; associate vice-chairmen for Produc-tion Engineering, T. E. Swigart, Prod. Engr., Shell Co. of Cal., Los Angeles, Cal.; Joseph B. Umpleby, Vice-pres., Goldelline Oil Corp., Oklahoma City, Okla.; vice-chairman for Production, W. E. Wrather, Cons. Geol., Dallas, Texas; associate vice-chairman for Production, Joseph Jensen, Associated Oil Co., Los Angeles, Cal.; vice-chairman for Transportation Engineering, E. P. Bly, Engr., Pipe Line Dept., Standard of California, San Francisco, Cal..; vice-chairman for Economics., Joseph E. Pogue, Cons. Geol., New York City. The election will take place, at the annual meeting of the Division in New York in February. Any independent nominations received before Jan. 20 and endorsed by ten members, will be announced in MINING AND METALLURGY for February and placed before the meeting for considera-tion. Extensive plans are being made for the meeting and a large number of excellent technical papers have already been received.

Jan 1, 1927

By AIME AIME

SCRIPTURE, statistics and imagination all were drawn upon by the speakers who acclaimed Daniel C. Jackling as recipient of the William Lawrence Saunders Gold Medal for 1930. The award was made at a special dinner at the Ritz-Carlton, in New York, on Oct. 31. Lafayette Hanchett, old friend and associate, said that if it were his task to compress the life story of Daniel Jackling into a single sentence, he could find noth¬ing so appropriate as these words from the 22nd Chapter of Proverbs, "See'st thou a man diligent in his business, he shall stand before Kings." Mr. Jackling's diligence, according to the speaker, his love for his task, have been outstanding in his career. W. S. Boyd, now ranking official in the Jackling organization, cited amazing statistics as to the quantity of copper supplied to industry by the four "porphyry". coppers that are under Mr. Jackling's immediate direc¬tion, as well as by those that, in a sense, owe their existence to the pioneer work at Utah Copper. In the aggregate- 16,000,000,000 lb. of copper having an approximate value of $2,700,000,000 have been produced from disseminated ores since 1905; and of this total 42 per cent came from Utah and the Nevada group. Newcomb Carlton, president of the Western Union Telegraph Co., long an admirer of Mr. Jackling, adroitly drew a picture of a similar occasion in some 'foreign country. He imagined Mr. Jackling being raised to the peerage and whimsically addressed him as Sir Daniel, the Right Honorable Earl of Bingham!

Jan 1, 1930

By N. S. Wagner

The production of lightweight aggregates in Oregon is a new industry, and, like all new enterprises, it is suffering from growing pains characterized by numerous, small operations some of which flourish for a short time and then cease altogether. Normally all industrial mineral products are produced in a highly competitive atmosphere. At the present time this condition does not exist to a very marked degree in the state because as yet producers have not saturated the constantly expanding market. This paper has been prepared with the intention of outlining very briefly the current status of the various products now being used as lightweight aggregates in Oregon. The present picture will surely change, perhaps quite radically within even a short space of time.

Jan 1, 1949

By AIME AIME

Further details of the 97th meeting of the Institute, at Spokane, have been sent to members in the Special Circular of May 8, 1909, and for convenience a summary of the additional information is given later in this announcement. In spite of the present small number who have joined the party, final arrangements have been made to complete the itinerary given in the circular. It is greatly to be desired, both in behalf of the Institute and in recognition of the special courtesies to be extended on the trip, that the party be made larger. Exceptional facilities to visit the many mines and smelters have been freely provided; and members are requested to make all reasonable effort to attend the meeting at Spokane and participate in the excursions. . For those who cannot take the entire trip, it may be possible to provide special Pullman accommodations after leaving the Yellowstone Park. In order to make the necessary arrangements, however, the names of members and guests contemplating this partial trip should be sent at once to Mr. Theodore Dwight, .39 West 39th St., New York, N. Y. A special train of Pullman cars will leave Chicago September 16. This train will be side-tracked at all places visited, and the sleepers will be available for lodging and the dining-car for meals (luring the entire trip, except while taking the tour through the Yellowstone Park. The general cost of the trip per member will be $300, which includes transportation, berth, and meals for the entire trip from Chicago back to Chicago, almost 6,000 miles, and the tour through Yellowstone Park, occupying in all about 30 days. Special accommodations on the train will be furnished at the following rates

Aug 1, 1909

By R. Dawson Hall

Discussion of the paper of R. DAWSON HALL, presented at the San Francisco meeting, September, 1915, and at the New York meeting, February, 1916, and printed in Bulletin No. 105, September, 1915, pp. 2013 to 2021. R. DAWSON HALL, New York, N. Y.-The general practice in the past has been to view the roof as being somewhat subject only to shear. In fact the action of the roof under the stress of its own weight has been but little considered, not because the matter is unimportant but because it is so complicated that it has been felt that an analysis of it would not result in any conclusions definite enough to justify the inquiry. The result has been that the consideration of the subject has fallen into the hands of persons who are not experts in the study of beam and plate stress. They have been disposed naturally to view the destruction of the roof as the outcome of the simplest of stresses-vertical shear. In the lack of a careful consideration of the conditions of roof fracture it was thought that the roof consisted of a number of horizontal layers, which were each of them weak, because, no matter how strong they might be they usually lacked sufficient depth. This view of the condition of the roof would naturally lead one to expect that it would yield to bending moment, the various layers succumbing one by one to their lack of the necessary radius of gyration to meet such severe stresses. But,

Jan 5, 1916

By H. W. Gillett

CLYDE WILLIAMS has reminded me that in the fall of 1929, gave, in MINING AND METALLURGY, an account of the hopes and aspirations of Battelle Memorial Institute, which was then just swinging into initial operation; and that therein I remarked that B.M.I. should stand, as well, for Better Metallurgical Industries, since helping to better them was the Institute's aim. So he has suggested that some of the betterments of the past fifteen years might well be listed. A yearly summary of progress comes pretty close to the ultimate in futility, for everything proved of value in that year had its inception in earlier years, and everything really new has still to be proved. Plenty of things hailed as wonderful achievements for that year, by some enthusiasts invited to contribute to the summary, turn out in later years to be inglorious flops. But over a decade and a half, betterments that are really such become self-evident, and recounting some of them can be done without guesswork or wishful thinking. An inventory of what was known and utilized in 1929 compared to what is now known and used is not too hard to make. Perhaps the most clear-cut picture of what is known and used at a certain date is drawn by the handbooks, textbooks, and equipment catalogs of that date, with scientific periodical literature forecasting what knowledge may later be used when it is verified and assimilated. The tools available for production or for research limit the application of old and the finding of new knowledge.

Jan 1, 1945

By Cyril Stanley Smith

ARCHEOLOGISTS, by use of the terms Bronze Age and Iron Age, indicate that metals have in the past determined the character of civilization. The relatively simple discovery by a primitive metallurgist that the addition of tin to copper both facilitated the production of castings and increased the durability of the product enabled hunter, warrior, and housewife alike to do things never dreamed of before. Similarly, the smelting of iron and the discovery of hardening methods greatly changed the arts of peace and war. Discoveries of low-melting-point alloys for joining and for making household utensils, and perhaps the adornment of a feminine form by sparkling precious-metal jewelry, have at times changed the destiny of a country. Bronze cannon, the cast and wrought iron Watt engine, copper transmission lines, and aluminum alloy aircraft, are cases of particular metals making possible the realization of an improved engineering design. Perhaps of the greatest influence of all upon civilization was the development of type metal. The rapid increase in the rate of dissemination of knowledge dates from the day that the technique of the pewterer was utilized in making rapidly reproducible and accurately sized letters for printing. It was not movable type, but metal type that was important, for metal castings could be made of identically the same shape and size at an enormous rate, and possessed excellent inking and wearing characteristics.

Jan 1, 1946

By W. A. Forbes

OUR present-day geological surveys show that 36 of our States are underlain with bituminous coal, covering a total area of 496,709 square miles. The North American continent possesses 69 per cent of the world's coal reserves, with the United States alone having an estimated 55 per cent. The American coal reserves, in tons, are calculated to he about 3,500,000,000,000 tons, of which we have exhausted about 1 to 1 1/2 per cent. If this coal were mined at the rate of the 1918 production-a record output of 579;000,000 tons-it would not be depleted for 4,000 years. The more easily accessible and high-grade coals would obviously be consumed much before this; some estimates are 100 years. The natural progress of the nation's industries up to 1910 encouraged on every hand the development of new mines, especially where cheap and easy access to coal measures was coupled with short hauls to the consumer. Over-development resulted, which is perhaps today one of the fundamental causes for the many difficulties faced by the coal industry, which is highly competitive; about 70 per cent of the production cost is labor. Salient statistics for 1930, recently issued by the U. S. Bureau of Mines, follow:

Jan 1, 1932

By H. A. Guess

A Discussion of the Paper by Mr. H. A. Guess, read at the Atlantic City meeting, February, 1904. MR. JOSEPH P. GAZZAM, Germiston, Transvaal, So. Africa (communication to the Secretary*) :-About fourteen years ago, in southeastern Missouri, I used a method for the wet determination of lead which closely resembles the modified sulphate-chromate method described by Mr. Guess. The principal difference, however, is, that after dissolving the lead chromate in hydrochloric acid, the chromic acid is determined by means of a standard solution of ferrous sulphate. The method, which I believe is still in use in southeastern Missouri, was found to be convenient and accurate for the determination of lead in the ores and various products of the mills and furnaces in that district, but it was never used for complex ores. A number of determinations of lead in mill-tailings were made in the year 1891; a few of these results are given in Table I.

Mar 1, 1905

By Clarence P. Linville

(Pittsburg Meeting, March, 1910.) IT is recognized that, in all metallurgical operations, the greatest possible uniformity in all conditions is essential to the best results. It is the constant aim of metallurgists to secure this uniformity, and their success in this respect has been in many cases the cause of great advances in the metallurgical processes themselves. Of all such processes, the production of pig-iron in the modern blast-furnace is perhaps the most complex and the most difficult of control. Notwithstanding the great progress of recent years, there is still great difficulty in obtaining anything like uniform conditions and results in the manufacture of pig-iron. The reason is not far to seek. The ores vary in composition and physical properties, often carrying a varying amount of gangue material, unevenly distributed The coke may vary in composition, cell-structure, moisture, hardness, and other properties. The blast, the weight of which far exceeds that of any other constituent, varies in its moisture-content and consequently in its chemical composition ; and its temperature, by reason of the method of heating, is not uniform, but, besides varying from time to time with atmospheric and other outside conditions, has a maximum and minimum for every changing of stoves. Now, with regard to these variations, the modern demand for uniformity has been greatly aided. Chemical analysis has made it possible to select ores so that the composition of the charge can be kept fairly constant; coal may be obtained from a given field, and coked in the same kind of ovens under conditions which . make the fuel practically uniform ; the Gayley

Mar 1, 1910

By N. S. Wagner, R. S. Mason

The production of lightweight aggregates in Oregon is a new industry, and, like all new enterprises, it is suffering from growing pains characterized by numerous, small operations some of which flourish for a short time and then cease altogether. Norinally all industrial mineral products are produced in a highly competitive atmosphere. At the present time this condition does not exist to a very marked degree in the state because as yet producers have not saturated the constantly expanding market. This paper has been prepared with the intention of outlining very briefly the current status of the various products now heing used as lightweight aggregates in Oregon. The present piche will surely change, perhaps quite radically within even a short space of time. Lightweight Aggregates Used in the Northwest PUMICE Interest in Oregon pumice is not new. Deposits are abundant. Successful development, however, dates only from 1946. During 1948 a total of nine operations was engaged in full or part-time production of aggregate. The postwar building boom and increased public consciousness regarding the value of insulation are the immediate reasons behind the current development. Just how firmly this production of pumice aggregate may be established is something which cannot be foretold at the present time. Much will depend upon how successfully the pumice aggregate construction already installed stands the test of time. Some fine pumice aggregate products have been made and it seems probable that because of its unique properties a certain demand for pumice aggregate will continue in the future. Fire-proof, rodent-proof, decay-resistant properties supplement the lightness in weight and insulation properties of pumice aggregate products in rendering them particularly ideal for many types of construction. In addition there has been fabrication in the form of reinforced fence posts, street markers, and similar products of a specialized-product nature and these are not to be overlooked in terms of future production. Also pertinent to how soundlj pumice aggregate production is established will be possible future competition with other lightweight aggregates. However, this situation will be governed largely by competitive costs of production and marketing. For its present use, which is almost exclusively limited to the manufacturing of building blocks, the market for Oregon pumice aggregate has been extended from the mining area around Rend and Chemult to points as far distant as San Francisco and Seattle. Naturally enough the bulk of the production goes to the Portland and eastern Oregon consumers. Shipments are made by both rail and truck. Early in 1947 the State Department of Geology and Mineral Industries made a canvass of all pumice producers in the state. The production for 1956 amounted to 26,614 cu yd and was valued at $13,649 at the plants. The United States Bureau of Mines estimates the production for 1947 as 33,240 short tons valued at $111,380. This is roughly 65,000 cu yd. No data are available for the 1948 production but it is understood to exceed that for 1947. The Oregon pumice occurrences originated largely from the eruption of Mount Mazama, the name of the formerly active volcano and the location of Crater Lake. Other lesser volcanoes throughout the area contributed to the present occurrences, however, and it has been estimated by Moore' that the pumice deposits cover an area of some 3500 square miles. This area lies east of Crater Lake between Bend and Klamath Falls and embraces the southern portion of Deschutes County, the northern part of Klamath County, and the northwest corner of Lake County. Thickness of the pumice ranges from thin skims to local thicknesses of as much as 30 to 40 ft. Fragment size also varies greatly. Any attempt to describe the situation by giving screen analyses would be confusing because of the wide variations to be found in all area of this size. The picture can best be summed up by stating that places showing great variations in fragment size can be found if a search for extremes is made. For mining purposes in connection with aggregate production, it call be stated that miles and miles of pumice exist in which the fragrnent sizes range from an inch or so downward. The usual color of the pumice is a light gray to off-white. A typical pumice analysis shows a silica content of about 69 pct, alumina 15 pct, and sodium oxide about 5 pct. Potash, lime, and water are the next three most abundant constituents, running just a little over 2 pct each. Iron oxides are fairly constant at 2.75 pct. Titanium, manganese, magnesium, and phosphorus occur in amounts of less than 1 pct. All of the foregoing substances are combined as a glass exhibiting cellular structure. The weight of crushed but otherwise pit-run (undried) pumice runs around 1100 Ib per cu yd according to figures furnished by various producers. The minimum and maximum weights per cubic yard reported are 1050 and 1400 lb, respectively. The 1400 lb per cu yd pumice contrasts with the pumice from most of the other

Jan 1, 1950

By John Birkinbine

Much has been contributed to the Transactions of the Institute concerning the construction and operation of American blast-furnares ; but the following compilation is offered as possibly furnishing additional information upon the general features, dimensions, locations, capacities, etc., of the blast-furnaces of the United States; while, incidentally, the ores upon which they rely are noted in a general way. The paper is presented chiefly as a compilation, and the figures given are selections from most reliable sources, or averages calculated from official statistics, placed for convenient reference, with a view of assisting those who consult the Transactions in determining the present relative merits and importance of various sections of the country. The scope of the paper has been restricted to as few topics as possible, and all the details of special plants, or notable outputs have been ignored. While every effort has been made to give correct figures and data, the changes which are constantly taking place in the iron-producing industry, will, undoubtedly, by the time the paper is in print, develop some errors. It is difficult to determine which of the blast-furnace plants of the country should or should not be considered as upon the active list. A number which have not been in operation for years are still reported as active, some of which will scarcely be put in blast again, and others are handicapped so that they can only operate in times of abnormal profits. It is therefore scarcely probable that there are over 600 blast-furnaces in the United States which can properly be considered as active; but so many considerations affect the various plants, that, it being impossible to determine the exact number, I have relied upon the annual reports presented to the American Iron and Steel Association. Concerning the number of plants which could be stricken from the list, the Secretary of this Association says: "In January last (1885) we enumerated 669 furnaces, which included many stacks which had not been in blast for a very long time, and others which could not be operated except during short periods of exceedingly high prices for pig iron. We have gone over this list very carefully and have eliminated 10 anthracite, 19 bituminous, vol. xiv.—36

Jan 1, 1886

By James E. Chapman

The observations here presented are not those of an expert accountant, but of one who, while he has seen considerable service in the accounting departments of large companies, has spent more time in engineering and operating. This paper is intended to cover, in a measure, mine accounting for small mines, as distinguished from the elaborate systems, requiring many persons in the accounting department. I shall attempt to outline a system embracing the essentials of accounting, and simple enough in form to permit one or two persons to carry it on from month to month, in sufficient detail to be able to tell quickly the grade of ore, the prices received for metals, costs per ton for mining and milling, costs per foot for development, upward or downward tendencies in costs, ore settled or in transit, cash on hand, stocks of supplies on hand, efficiency of labor, etc. As in all accounting, there are two main divisions: that of revenue received for what is sold, and that of disbursements made for what is bought, so in mine accounting we have to consider chiefly the income derived from sales of ore or concentrates, and the expenses incurred in producing the said ore or concentrates in a marketable condition. I. Income The revenue of a mining company from the sale of ore or concentrates comes in the form of remittances, accompanied by settlement sheets made out by the buyer of the mine product, such as a smelting company. It is the duty of the mine accountant (or the person to whom this is assigned in connection with other work) to check these settlement sheets, against both the mine weights and assays, and the schedules of prices arranged between the mine and the smelter. As a rule, quotations for silver, lead, zinc, copper and other metals enter into the settlements, and require checking, as do also bills of lading. Each step of the arithmetical calculation is also checked.

Jan 1, 1917