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By Phillip N. Yasnowsky

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

Jan 1, 1985

By W. P. Yant

[This report describes results of a study bf the carbon monoxide and particulate matter in the air of the Holland Tunnel and metropolitan New York made by the Bureau of Mines (which had participated in the development]

Jan 1, 1941

By Phillip R. Moyle

A basic precept in mineral exploration is that the best places to prospect are where minerals have already been found. The California desert has many old mining districts once thought to be "played out" that are currently producing more mineral wealth than at any time in the past. Because no "crystal ball" exists that will enable us to predict the Nation's future mineral needs, land management plans must be flexible enough to respond to these often unforeseen needs. MANAGEMENT ISSUES The California Desert Conservation Area (CDCA) (figure 1) encompasses 25 minion acres, nearly one-quarter of the total area of California. Passage of the Federal Land Policy and Management Act of 1976 (FLPMA) launched an intensive program by the Bureau of Land Management (BLM) to study this vast area. Painstaking scientific investigations were made of wildlife and plant populations, soil, air, and mineral resources, range use, and wilderness characteristics, among other environmental concerns.

Jan 1, 1992

By K. E. Stanfield

This report presents the results of analytical studies made on two series of oil-shale samples from the Mahogany ledge of the Green River mine the character of the various grades of oil shale that are being mined and processed into shale oil and refined products at the Bureau of Mines Oil-Shale Demonstration Plant at Rifle, Colo. The analytical work was part of a synthetic liquid fuels program being conducted at the Petroleum and Oil-Shale Experiment Station, Laramie, Wyo. The 16 oil shales ranG6d in color from a gray brown ( or a sample that assayed 10.5 gallons of oil per ton to a very dark brown for a sample that assayed 75.0 gallons of oil per ton. In general, the samples were similar as to the types of organic and inorganic matter that they contained but varied widely in the amounts or these constituents. The principal constituents were calcite, dolomite, illite, and yellow organic material, while the minor constituents were quartz, feldspar and plagioclase feldspar, pyrite, marcasite, analcite, opal, black organic material, and small woody fragments. Some micro-fossils, spores and pollen grains were found also.

Jan 1, 1951

By Oliver Bowles

The National Granite Commission at its annual meeting in Norfolk, Va., in January, 1930, passed a resolution requesting the Bureau of Mines to conduct an economic study of the granite industry. In compliance with this request a preliminary review has been made of trends, in, the production and uses of block granite. Some unfavorable conditions, were, thus brought to light and certain suggestions regarding a. more orderly and consistent growth in the industry are herein discussed. The results of the study axe, presented in this report for the earnest consideration of the industry and comments are invited, not only on this report but as to future work that might be accomplished by the Bureau of Mines. The authors desire to acknowledge many helpful suggestions and comments from Paul M. Tyler of the Bureau of twines and from Harris F. Sherman, secretary of the National Building Granite Quarries Association. Miss A. T. Coons of the Bureau of Mines rendered valuable, assistance through her wide knowledge of granite statistics.

Jan 1, 1931

By Michael S. Miller

The U.S. Bureau of Mines (USBM) conducted mineral investigations in the 1,227,000-acre Emigrant Trail study area of Nevada during 1992. During the USBM investigation of 25 areas of development interest, 190 mineral localities were identified and 260 rock and 50 alluvial samples were taken. At least 0.5 million troy ounces of gold, 2.3 million troy ounces of silver, 3.3 million pounds of copper, 10.9 million pounds of lead, 2.4 million pounds of zinc, 500 tons of alunite, 40,000 tons of sulfur, 9,000 pounds of mercury, and 21,000 pounds of tin have been mined from the area and vicinity. Adjacent to the study area, gold is being mined at large, open-pit gold mines, the Hog Ranch and Hycroft Resources, Inc., Sulphur mines, and new production is planned at the Rosebud LAC/Equinox. Hog Ranch mine is nearing depletion, but resources of more than 0.5 million troy ounces of gold and about 5 million ounces of silver are estimated for the Rosebud LAC/Equinox project and more than 0.4 million ounces of gold for the Hycroft Resources, Inc., Sulphur mine. Significant investigations are occurring at SP Ridge and other sites near Scossa and at the Dan claims in the Southern Calico Mountains. Precious opal, placer gold, and geothermal energy resources occur in the study area and vicinity.

Jan 1, 1993

By Matthew N. Rubin

This report summarizes the work performed under USBM Contract No. H0155155, "Demonstrating the Noise Control of a Coal Preparation Plant." A Consolidation Coal Company coal preparation plant (the Georgetown Plant) was selected for demonstration of various noise control techniques and materials in a commercially operating plant. At the start of the project, the 1650 tons per hour (tph) plant was surveyed to document the existing sound levels and worker noise exposures. On the basis of the survey, individual noise sources were characterized and assigned priorities for treatment. Four categories of noise control treatments were installed in this plant: ? Resilient impact pads ? Curtains ? Chute liners ? Resilient screen decks. Currently (1977) available resilient impact pads and curtains were found to be suit-able for general use in coal preparation plants; in the Georgetown Plant, they provided significant noise reduction [6 to 10 dB(A)]. The overall performance of the chute liners which also provided useful noise reduction, was strongly dependent on the specific installation. Although the resilient screen decks have the potential for 7 to 9 dB(A) of coal/screen impact noise reduction, blinding and delamination (in composite decks) en-countered at the Georgetown Plant represented major design problems for these products. This program achieved noise reductions of up to 10 dB in various areas of the Georgetown Plant (within the restrictions imposed by the plant's operation) resulting in significant reduction in worker noise exposures.

Jan 1, 1977

By G. L. Oldright

The first Report of Investigations of the present series (No. 4562) was on the fundamental properties of lead compounds, and the manner in which they set limits to the richness of lead products treated in the usual sintering-blast furnace units. These properties of the compounds were emphasized, as' it was desired, also, to learn the limitations of smelting the same compounds in present ore hearth practice; the hearth has a competitor in these "usual" units, even with the rich lead feeds best adapted for the hearths. Operating conditions that were followed in older metallurgical processes, when rich products, were treated, were outlined. The second report of the series (R. I. 4563) was on the development of the ore hearths of the types now used in the Tri-State from the viewpoint of the features, functions, and dimensions of the earlier hearths that had been most changed. Experimental data, for both well and poorly desulfurized charges being considered, were given to show the relative changes in the sizes and compositions of the charges after they were added to the ore (Scotch) hearths. A general picture was given of the charge column and of the conditions prevailing there when the operation was satisfactory. In this third paper, the composition of the gases prevailing in the charge column at various elevations will be correlated with what has been learned of the nature of the charge column in order to trace the steps of operation by which lead sulfide is converted into metallic lead. The metallurgical factors that govern operation and the lines along which improvements may be made will be noted.

Jan 1, 1949

By Robert J. Hundhausen

This paper describes the methods and costs of sinking a 2-compartment shaft at the Hope mine, Clark Fork, Idaho. The Hope mine is owned by the Hope Silver-Lead Mines, Inc. Albert E. Nash, of Clark Fork, is president and manager.

Jan 1, 1948

By John C. Ferm

This report contains a summary of Phase I and complete results of Phase II portions of a study of geologic factors associated with roof falls in mines on the Pocahontas #3 coal seam in southern West Virginia and southwestern Virginia. Principal objectives of Phase I was the selection of five mines that best portrayed the spectrum of roof and mining conditions and Phase II consisted of a measurement and documentation program for each of the five mines. The documentation measurement program included reconnaissance mapping, detailed mapping, joint measurements and coring roof rock. 1.2 PHASE I RESULTS The results of Phase I consisted of the selection of the following five mines for detailed study: Virginia Pocahontas #3 (Island Creek Coal Company), Bishop (Consolidation Coal Company), Shannon Branch (Allied Chemical Company), Keystone II (Eastern Associated Coal Company) and Macalpine-East Gulf (Westmorelenad Coal Company). In addition, Phase I results, which were based on questionnaire data, indicated that the kind of rock in the roof --gray sandstone, crystallized sandstone, laminated sandstone and shale, grey shale, slickensided shale, and rider seams could be associated with good and bad top areas. Also presence of vertical separations, bolt length, entry and cross-cut width, length and torque on bolts and depth of overburden seemed to be related factors. These data provided a focus for the Phase II measurement program.

Jan 1, 1975

By ARCH L. FOSTER

The rapid increase in the mmber of automobiles during the last 25 years has resulted in the insistent and growing demand for better roads of more permanent construction. Some form of State license for the operation of automobiles has been in effect almost from the time of the first "self-propelled" vehicle, and some part of the revenue derived from the sale of these licenses has been applied to the maintenance and construction of roads. However, to obtain funds with which to build their present highway systems, the individual States have resorted to the taxation of gasoline. The first State to adopt a gasoline tax was Oregon, the law becoming effective February 25, 1919. By 1928, all of the States except two had levied taxes on gasoline at rates varying from 2 to 5 cents per gallon. New York and Massachusetts passed gasoline tax laws which became effective in 1929. Regulations governing the quality and the methods of handling gasoline and other petroleum products sold in the States have also been adopted by 29 States; many of these laws antedate the adoption of a gasoline tax. The variations in motor fuel speci- fications and methods of test have been pronounced in the several States. The Bureau of Mines, in making certain technical studies of the rasolines marketed throughout the United States, the results of which are reported in its semiannual motor gasoline surveys and other reports, has had occasion to obtain and compile all of the present (April 1, 1931) tax and pection laws of the several States which relate to motor fuel and other petroleum products. To facilitate the use of this material and to obviate the need in most cases of reading the complete text of the laws as published by the States, the pertinent information was arranged in tabular form for cly reference. 3 Although digests of States gasoline tax laws' are available and copies of the complete laws can be obtained from the State agancies in charge of the enforcement of gasoline tax and inspection laws, it is believed that

Jan 1, 1932

By Raymond B. Ladoo

Talc mining ·in the state of New York was first started about 1876, but important production did not start until 1880, when about 4,000 tons were shipped, In 1883 the production was about 6,000 tons valued at $75,000, or an average of $12.50 per ton, From this date the production gradually inc~eased to a peak of 93,236 tons in 1916, valued at $961,510 or about $10,30 per ton, In 1918 the production declined to 71,167 tons valued at $902,100, or about $12,70 per ton. For ma.ey years New York ,-Jas the largest producer in the United states, but in 1917 and 1918 its output was surpassed by Vennont in tonnage thou[;h not in value. In June, 1920, there were three companies producing talc in the Gouverneur district, st. La,1Tence Co'Ul'lty, and one near Natural Bridge.

Oct 1, 1920

By C. W. Owings, J. J. Forbes

"Although coal-mine explosions rank third among causes of underground fatalities, they receive more wide-spread attention than any other accidents in mines because frequently many persons lose their lives in a single disaster. Each bituminous coal-mine explosion endangers the lives of approximately 100 persons--the average number employed underground in a commercial mine. A critical analysis of coal-mine explosions in a restricted district gives a cross-section of relative existing explosion hazards, of common causes of ignitions of gas and dust, and of effective prevention measures. The Safety Division of the United States Bureau of Mines is collecting data on coal-mine explosions in the various States, and this circular is one of a series analyzing the causes and recommending methods for thy prevention of similar occurrences,The data on this circular are based on records of the United States Bureau of Mines and the West Virginia Department of Mines. Unfortunately practically all of the early records were destroyed by fire in the State House at Charleston, W. Va.; the remaining records were made available to the authors by N. P. Rhinehart, chief of the Department of Mines, and his cooperation is gratefully acknowledged.The earliest available reference to coal in West Virginia is that made by John Peter Lally who in 1742 found ""a great plenty of coals"" near a river later called Coal River. In 1809, Nicholas Roosevelt found coal along the Ohio River and used it on the New Orleans, said to have been the first steamboat west of the Allegheny Mountains. In 1810, Conrad Cotts opened a mine near Wheeling and sold coal for domestic purpose in 1812, a mine was opened on the Ohio River opposite Mason City and produced 1,200 bushels of coal that year. In 1840 the total West Virginia coal production was 298,691 tons; in 1863, the production had increased to 444,468 tons, and in 1883, to 2,335,833 tons. During this period apparently most of the coal was extracted from coal outcropping on the hillsides; little danger of gas ignition existed at that time, but explosions from blown-out shots occurred frequently. On February 22, 1383 the West Virginia legislature enacted legislation providing for a mine inspector to inspect the mines of that State, to prevent mine accidents, and to insure properly ventilated mines.In a special report to the Governor on December 31, 1884 the Inspector of Mines reported:We have 5 shafts, in 4 of which there is more or less gas; and in 1 of our drift mines there was an explosion on the 27th day of March 1880, whereby 2 men were killed and a boy badly burned.Table 1 lists 287 explosions in West Virginia coal mines. Several early explosions were listed in the annual reports of the West Virginia Department of Mines as ""blown-out shots"" or ""powder explosions"". The injuries usually were described; explosives accidents have been eliminated from these and other available data, and only those in which dust or gas were involved have been included in this paper as explosions."

Sep 1, 1934

By E. V. Cilento, K. A. DiGregorio, R. C. Lantz

"DIGREGORIO, K. A., E. V. CILENTO, AND R. C. LANTZ. A kinetic model of superoxide production from single pulmonary alueolar macrophages. Am. J. Physiol. 256 (Cell Physiol. 25): C405-C412, 1989.-A kinetic model was developed to describe the production of superoxide (02) by single pulmonary alveolar macrophages (PAM). Model predictions were compared with experimental results obtained from single rat PAM. The 02 was quantified by measuring the reduction of nitro blue tetrazolium (NBT) to a diformazan precipitate (NBTH,) from video-recorded images of individual cells. The kinetic model considered three reactions: 1 ) the production of extracellular 02 from the reduction of oxygen by NADPH oxidase using intracellular NADPH as the substrate, 2) the subsequent dismutation of 02 to form H,O,, and 3) the reaction of 02 and NBT to form diformazan. NBT specificity for 02 was analyzed by comparing results in the presence and absence of superoxide dismutase (SOD) that catalyzes the dismutation of 02 to H,O,. Measured PAM heterogeneity was accounted for by varying the concentration of intracellular NADPH, its rate of depletion, and the concentration of intracellular NADPH oxidase in the kinetic model. Model predictions compared favorably with experimental results except when SOD was present. This discrepancy may be due to diffusional limitations because NBT is a relatively small molecule (818 mo! wt) compared with SOD (34,000 mol wt). In addition, the cell surface is both ruffled and negatively charged, which may introduce steric hindrances and/ or electrostatic effects, since SOD is also negatively charged, whereas NBT is positively charged.PULMONARY ALVEOLAR MACROPHAGES (PAM) protect the lungs by phagocytizing foreign debris and bacteria. This process is accompanied by the production of superoxide anion (02) at the surface of the plasma membrane (3, 31). Superoxide readily dismutates to form H20 2 and subsequently, other oxygen metabolites which have been shown to be both antibacterial and cytotoxic (21, 25, 35).Superoxide is produced from the reduction of extracellular O, at the surface of the cell membrane by NADPH oxidase by the following reaction (3, 4)"

Jan 1, 1989

Quickly and cheaply consolidate underground slimes to facilitate their use as backfill and permit their easy handling for other reasons. Approach: The slurry containing slimes is pumped into active stopes and electrokinetically dewatered to provide consolidated back fill. How It Works: To densify slimes electro-kinetically two electrodes are placed in the material to be dewatered and densified. Typically, the electrodes are pieces of wire mesh fencing. One is placed on the bottom, and the other is suspended in the slurry near the surface. Figure 1 is a simplified section of a test. A d-c voltage of 100 to 400 volts is applied across the slurry. This causes the solid particles which are in suspension in the water (usually these are negatively charged) to migrate toward the anode; simultaneously, the water moves toward the cathode. Water immediately adjacent to the negatively charged solid particle surfaces contains an excess of dissolved positive ions. When these ions are attracted to the electrode and move towards it, they also exert

Jan 1, 1976

By Ross. C. Barkley

A computer program has been written to simulate ground vibrations induced by multiple-hole surface blasts. The program is an inexpensive and relatively easy to use tool for predicting the principal blast vibration characteristics that determine damage and annoyance potential: peak particle velocity, frequency content and pulse duration. The program generates a complete ground motion history by superposing, at any surface position, the vibrations induced by each individual explosives charge. It requires specification of (hence allows accounting for) the blast geometry, initiation sequence (including random delays), position with respect to blast, pulse characteristics induced by each charge, and propagation laws. A methodology is outlined to determine the necessary variables either on the basis of site investigations (e.g. velocity, attenuation, pulse), or by backcalculation from measured blast vibration records. The latter procedure has been applied to blasts from two coal strip mines. Main difficulties are backcalculating individual pulses, propagation (especially dispersion) parameters and delays. A normal distribution of delays, based on published results, has been shown to influence the results and the response of a single degree of freedom structure significantly. Broadening of the wave types included and additional verifications with field results are required.

Jan 1, 1983

By Dennis R. Kasper

This study evaluates selective environmental impacts of two distinct in situ mining techniques. In situ leaching of uranium, porphyry copper and native copper and in situ borehole (slurry) mining of uranium, sandstone, and pebble phosphate ores are the techniques and minerals investigated. The potential impacts onsite in the desert southwest (porphyry copper), Michigan (native copper), Texas and Wyoming (uranium), and Florida and North Carolina (phosphate) are addressed and discussed. The study emphasizes those impacts which are unique to in situ solution leaching and borehole slurry mining. Impacts which are characteristic of all construction projects in the general geographical areas investigated, such as socioeconomic effects on surrounding communities and site-specific impacts, such as rare and endangered species, are beyond the scope of this study. For each of the in situ processes and associated ores investigated, the physical and chemical characteristics of the systems are described, the toxicity of the leaching solutions are presented, and the potential impacts on the environment are developed.

Jan 1, 1979

By N. A. C. Smith, A. C. Fieldner, R. R. Sayers

Gases and vapors given off by petroleum and its products have long been recognized as somewhat injurious, when inhaled in high enough concentrations. The petroleum industry has recognized these effects and has tried to minimize the possibility of employees encountering dangerous concentrations of the vapors. Petroleum gases and vapors have not, however, been considered as actively poisonous, in the sense that hydrocyanic (prussic) acid and phosgene are poisonous; men have been exposed to them repeatedly, and for long periods, without any marked ill effects. Light Mexican crude oil when first introduced into the United States for refining was handled in much the same way as was customary with other apparently similar crudes; but experience soon showed that some toxic substance escaped from the crude during production and transportation and in most of the refinery operations. After a preliminary investigation several of the larger companies decided that the gases from the petroleum were the source of trouble, and therefore took precautions, wherever possible, to protect the men from exposure to these gases. With the increasing use of Mexican crude, this problem has become important. The present report covers the work done on the subject by the Bureau of Mines and the Public Health Service under a cooperative agreement with the American Petroleum Institute.

Jan 1, 1925

By Gregory M. Molinda

Large structural faults create serious ground control hazards, as well as adversely affect coal mineproduction. Two faults related to the Pine Mountain overthrust sheet in Buchanan County, VA, were investigated by the U.S. Bureau of Mines to determine their effect on ground control and to develop recognition criteria for prediction. Five underground mines encountering these faults were visited and mapped for structural information. This information, along with surface mapping, indicated that Pistol Gap and Keen Mountain Faults show right-lateral, strike-slip faulting and bedding planes slippage, which can be projected linearly and vertically. These fault zones are up to 200 ft wide, with coalbed offsets up to 18 ft vertically, coalbed swags (depressions) up to 15 ft, and roof falls up to 20 ft high. Recognition criteria include bedding plane slips, coalbed offsets, fault gouge, coalbed swag (depressions or synclines), and disturbed bedding. These recognition criteria will help an informed operator realize that many sudden coalbed discontinuities are related to larger geologic events (in this case thrust faulting) and can be projected linearly and vertically. Ground control strategies include mine designs that minimize fault exposure. Mining plans can be adjusted based on type and extent of fault movement.

Jan 1, 1989

By W. D. Haselton

This paper dealing with the mining methods used in producing iron ore from an underground operation located in the central-western part of the Mesabi Range in Minnesota is one of a series being prepared by the Bureau of Mines on mining practices, methods, and costs in the various mining districts in the United States. The mine here discussed was laid out in accordance with a plan adapted to a rather unusual type of ore body, the nature of which is such that the mining method necessarily differs in certain respects from the method used at most of the mines in this district. A description of it may therefore be of interest.

Jan 1, 1930