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By John Roberts

THE Federal income tax law permits as a deduction in determining net income "in the case of mines, . . . a reasonable allowance for depletion and for depreciation of improvements, according to the, peculiar conditions in each case, based upon cost, including cost of development not otherwise deducted: Provided, that in the case of such properties acquired prior to Mar. 1, 1913, the fair market value of the property (or the taxpayer's interest therein) on that date shall be taken in lieu of cost up to that date." The law provides for a reasonable allowance but the regulations provide for a definite method of computation that possesses more the virtue of simplicity than that of reasonableness. Article 210 of Regulations 45. reads: "When the cost or value as of Mar. 1, 1913, or within 30 days after the date of discovery of the property shall have been determined, and the number of mineral units in the property as of the date of acquisition or valuation shall have been estimated, the division of the former amount by the latter figure will give the unit value for purposes of depletion, and the depletion allowance for the taxable year may be computed by multiplying such unit value by the number of units of mineral extracted during the year." This is simple, but is it reasonable? The intent of the law is clearly that the cost of the ore in the ground shall be considered as part of the cost of the same ore when removed and sold. The regulations fail to carry out that intent, because of the unwarranted assumption that all the ore in the mine cost the same amount per ton. This is what gives the Treasury Department's method its simplicity, but at the same time robs it of its reasonableness because the assumption is contrary to fact.

Jan 1, 1921

By John L. Schroder, D. L. McElroy

ALTHOUGH the earliest use of rubber-tired haulage was in Illinois in 1936, the first unit of this type of equipment used in West Virginia was shipped into the state in 1938. All units placed in West Virginia mines have been of the shuttle-car type. The Katherine Coal Mining Co., at Lumberport, W. Va., was the second company in the United States to install shuttle cars and the Gay Coal and' Coke Co., at [ ] Mt. Gay, W. Va., was the first company in the country to install the thin-bed type of shuttle car. On Oct. 8, 1940, nine companies in the state were using 41 shuttle cars, of which 10 cars at three mines were of the thin-bed type. All shuttle cars of the low type were in the southern fields and all of the high type were in northern West Virginia. At that time several units were in the process of delivery. The data in this paper were collected in the field by Mr. Schroder in connection with graduate work on mechanical loading of coal in West Virginia by mobile loaders. In the course of his field work he visited five mines in the state that were using shuttle cars. All of these mines were in high-volatile coal beds of strong structure. [ ] The more pertinent data obtained at the mines visited are given in Table I. The maximum distance of shuttle-car haul is the distance between the transfer station and the farthermost place. Tonnage per loading unit per foot of bed thickness is to some degree a measure of relative efficiency, especially if the different operations are working the same bed or have somewhat similar conditions. The thin-bed operation is well up in the higher bracket of the afore-mentioned column, which is as

Jan 1, 1941

Those in charge of the Second Pan-American Financial Conference say that the engineering profession will be well represented at the Janu-ary conference in Washington. Latin American engineers are more closely connected with important industrial projects and have a greater command in matters pertaining to the developments on which they are working than is the case in the United States. Our own engineering profession may. therefore do well to study the Latin-American plan of cooperation between capital and the engineers.

Jan 11, 1919

By R. L. Watts

Successful mining of taconite has required the solution of a series of difficult problems, including more efficient magnetic separation. Progress in this field is evidenced by reductions in operating and capital costs made possible by the advances in permanent magnetic materials and in new circuits for better utilization of these materials. The advent of the flux control circuit appears to be one of the more important breakthroughs in permanent magnet drum design circuitry and has contributed greatly to the economics and metallurgical requirements of the modern day taconite concentrators. High strength permanent magnetic separators are now replacing electro types in many applications requiring field strengths of 900 - 1000 gauss measured at 2 in. This is made possible by the new circuits having gauss readings at 2 in. previously attained only by electromagnets.

Jan 12, 1967

By David B. Campbell

Production of both metallurgical and thermal coal represents a significant sector of the mining economy of British Columbia. The coal measures are located in the Rocky Mountains, and the majority of the coal is produced by open pit mining. The coal seams occur interbedded with siltstones, sandstones, mudstones, and shales. Consequently, large volumes of waste rock are generated in the course of open pit mining. The waste rock is consigned to waste rock piles that of necessity must be developed on moderate to steeply sloping terrain. Some of the waste dumps currently under development will ultimately contain in excess of 500 million cubic meters of material, and some of the proposed waste piles will attain heights in excess of 300 m. These waste piles must be developed in a manner that will assure their stability through all stages of development, as well as over the long term after mining operations have been completed. This paper describes methods of waste dump development, factors affecting stability, modes of potential failure, and a simple method for monitoring movements to provide a warning of pending unstable conditions.

Jan 1, 1985

By N. M. Macmillan, R. S. Kalyoncu, A. R. C. Westwood

The environment-sensitive hardness and laboratory-scale rotary drilling behavior of granite, quartz, and feldspar have been studied. By controlling the chemistry of the drilling environment, it is possible to triple the rate of drilling granite. Pre-existing flaws or other microstructural features play a minor role.

Jan 1, 1975

AALL,Christian H.,(M '49), Asat.Research Dir , Phosphate Div Monsanto Chem.Co.,Monaanto, Tenn. AAMOT,Olav Crone, (M '29), Dir of Tech., Chromium Min. & Smelt. Co Ltd Box 6215, Hillyard, Spokane, Wash. AARING, Floyd Daniel, (J '48), Prod. Engr., Canadian Gulf Oil Co., 8035 - 102nd St., Edmonton, Alta., Canada AASE, Glenn D., (J '40), Met Engr Western Research Div. ,Amer. Smelt. & Refin. Co., Selby, Calif ABADIE, Henry G (M '43), Senior Prod Engr., Long Beach Oil Dev Co., 255 S Santa Clara Ave Long Beach 2, Calif. ABBOTT,Clarence E (M '04), Civil Engr., 901 Insurance Bldg., Raleigh, N.C. ABBOTT, John, H., (M '46), Resident Mgr., Hickman, Williams & Co., Rm 2205,230 N Michigan Ave., Chicago 1. I11.

Jan 1, 1952

On the following pages are abstracts of papers published by the Institute during the year 1936 as TECHNICAL PUBLICATIONS and CONTRIBUTIONS, papers in bound volumes appearing for the first time, and papers in MINING AND METALLURGY For abstracts of papers that appeared in bound volumes in 1936 but that were published as TECHNICAL PUBLICATIONS in 1935, see the YEAR BOOK dated January 1936.

Jan 1, 1937

On the following pages are abstracts of papers published by the Institute during the year 1934 as TECHNICAL PWLICATIONB, CONTRIBUTIONS, m bound volumes and in MINING AND METALLURGY. For abstracts of papers that appear In bound volumes in 1934 but that were published as TECHNICAL PWLICATIONS m 1932 or 1933, see the TRANSACTIONS for 1932 and the YEAR BOOK dated January, 1934. Many of the TECHNICAL PWLICATIONS have been reprinted In bound volumes Information regarding this disposition, and number of pages in each paper, may be found m the list beginning on page 92 Volume numbers are given as listed at the beginning of the index, page 99 The abstracts are grouped as follows:

Jan 1, 1935

By B. J. Guarnera

There have been major changes in the makeup and nature of the uranium exploration industry in recent years. Significant price increases precipitated an increase in exploration activity-according to the Department of Energy, exploratory drilling in 1977, by 140 companies, was almost 8 million m (26 million ft). This represents a 37% increase over the prior year's drilling. Projections for 1978 indicate at least 9 million m (30 million ft) of exploratory holes will be drilled in the US. Exploration expenditures in 1979, including land acquisition, drilling, and other costs, were estimated by DOE at over $236 million. Domestic expenditures for 1978 are estimated at over $250 million.

Jan 10, 1978

A fast, easy, and inexpensive method of determining the consolidation of overburden in surface mining operations through seismic analysis has been developed. The method involves use of a refraction seismograph which measures overall consolidation of subsurface materials, including such factors as rock hardness, stratification or lamination, fracturing or jointing, and the degree of weathering or decomposition. It also is possible to determine the thickness of various layers of subsurface materials to depths exceeding 100 ft.

Jan 8, 1959

By William Kent

During the discussions at the Philadelphia meeting in February last;) several speakers expressed their doubts of the general accuracy of chemical analyses of steel made by "iron works chemists," and especially of determinations of manganese. Since the meeting, the discussion of the " practical value of chemical analyses" has been continued at some length in 'the columns of the Iron Age.

Jan 1, 1882

By J. L. Shugert, W. C. Williamson

The paper covers the different phases of dust dissemination in the Butte mines and methods of its control. Dust inspection and reporting same are taken up in detail. Methods of dust and dust counting techniques with their associated problems are discussed. Effects of different methods of dust depression are demonstrated under controlled conditions.

Jan 1, 1950

By Robert C. Stephenson

In 1954, a year when general industrial production declined, it is significant that industrial mineral products continued in high demand. Phenomenal growth of the cement industry, increase in filler-fibre markets such as for asbestos and diatomite, expansion of the gypsum industry, and the increasing production of agricultural raw materials all illustrate the vitality of industrial minerals fields. Pioneer development of new industrial raw materials-wollastonite as a current example-requires keen foresight, hard work, and tremendous intestinal fortitude. The present-day requirements of industry for rigid quality control and uniformity of raw materials have resulted in highly specialized

Jan 3, 1955

W. Morton Webb, Germiston, Transvaal, South Africa (communication to the Secretary*):—The experience of Mr. Boeh-mer in the Leadville district and his reputation as an engineer assure the interest of anything he may write on the ore-bodies of that district; and all engineers who have operated in Leadville will agree that the theory of the origin of the Leadville deposits, as given by Mr. Emmons in his famous monograph, does not adequately explain the genesis of all the deposits. The solutiou of the problem does not, however, appear to be quite so simple as Mr. Boehmer would make it; and the advance pamphlet issued by the U. S. Geological Survey, pending the completion of the main report, shows that there is still much ground for controversy. No doubt the later eruptive0 had a greater influence on the deposition of the ore-bodies than was thought at the time of the first investigation by the Survey; but it has always appeared to me that the influence exerted by these dikes mas more in the nature of a physical than a chemical one. The weight of evidence in recent years is mostly in the direction of ascension rather than lateral secretion; and one of the strongest evidences is the fact that most of the ore-bodies lie under one of the comparatively impervious layers which help to make up the structure of these hills.

Jan 1, 1911

By J. T. Burwell

THE crystal orientation in silicon iron that has been given a particular treatment described by Goss,1 has been studied by Goss, by Bozorth2 and by Sixtus,3 but their results do not agree and are almost entirely qualita-tive. The following pages give a description of the orientation of the crystals in the material as determined by means of X-rays and expressed graphically in a pole figure. The treatment consists of hot-rolling the material into strip and then giving it two cycles of cold reduction followed by recrystallization. This produces remarkably good properties in the rolling direction, the product having a maximum permeability in this direction of more than 25,000 and a permeability at 16,000 Gauss of more than 2200, It is now generally agreed that Goss's original conclusion' that the crystals in the final product are randomly oriented was incorrect, since Bozorth2 and Sixtus,3 using different methods, have shown that there is a decided preference in orientation. Those writers, however, expressed their results only in terms of one or more ideal orientations with deviations therefrom.

Jan 1, 1940

At a meeting of the Board of Directors, held Jan. 21, 1916, the following resolution was adopted: Resolved, that this Board has learned with indignation and sorrow of the unprovoked and brutal murder of 18 American citizens on January 10, in the State of Chihuahua, Mexico, and laments especially the death of Messrs. C. R. Watson, C. A. Pringle, H. C. Hase, and W. J. Wallace, who were members of the American Institute of Mining Engineers. As these men and their companies were engaged, in the lawful prosecution of their work, we trust that nothing will be allowed to prevent or delay appropriate action by our Government concerning the outrage by which they lost their lives;

Jan 3, 1916

By John Griffen

Methods of coal preparation in England, including usage of American units such as the Chance sand flotation process and Denver flotation cells, are compared with methods used in the United States. Problems of the coal industry in Holland are summarized.

Jan 2, 1951

By Adrian E. Ross

DRILLING through caving formations in diamond drill holes at depths greater than 2000 ft has long been a serious problem. These caving formations are normally passed only by casing the hole or by cementing the hole. Casing the hole is possible only when a resulting smaller hole is acceptable. In as much as only a limited number of reductions are economically practical, cementing is frequently considered the only method suitable for solving these problems. Cementing either by pumping a slurry into the hole or by dropping cylinders containing cement has proved satisfactory on holes under 2000 ft. In holes substantially deeper than 2000 ft these methods are not satisfactory, since during the pumping process cement separates out, whereas cylinders usually break before the bottom of the hole is reached. A new procedure, the injector method, apparently solves these problems.* With this method, cement is lowered in the hole in a cylinder, the cement being

Jan 1, 1952

By Peter Haasen

INDIUM antimonide has the zincblende structure. A possible defect that does not disturb the indium tetrahedron surrounding any antimony atom in this lattice (or vice versa) is obtained when neighboring

Jan 1, 1958