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By E. P., Mathewson

THE most important improvements in copper metallurgy today are the advances in the art of leaching and electrical precipitation of copper from solution; the development of flotation processes; improvements in crushing and pulverizing machinery; the enlarged units of both reverberatory and .blast furnaces, together with the application of pulverized coal to both styles .of furnaces; the enlargement of' units for converting copper and the improving of the mechanical design of converter shells and equipment; the electrical precipitation of flue dust and fume from escaping gases.

Jan 1, 1921

By F. G. Smith

A few years ago, the writer encountered a problem that, at first, seemed to be due to peculiar conditions affecting grain growth. Large cups made from heavy metal failed in the first drawing operation in the process of making seamless tubes. The metal, as cast, appeared to be sound and strong; it rolled successfully and withstood the first cupping operation, but on the first draw it failed, with a crystalline fracture. The failure appeared in the slightly worked part of the bottom of the cup, and microscopic examination revealed exceptionally large grains. Knowing the general conditions governing recrystallization of brass, which were later published by Mathewson and Phillipsll an investigation was outlined with the idea of including various conditions under which new grains might form, and which would include the effect that a previous anneal might have upon the anneal following. These conditions were produced by annealing specimens of brass at five different temperatures, indenting them with a 10-mm. ball under four different pressures, and then reannealing at each of the five temperatures five specimens each of which had been annealed at one of the five temperatures. Preparation of Specimens The material used was cartridge brass 0.400 in. thick, having the following composition: Copper 66.60 per. cent., zinc 33.35 per cent., lead 0.02 per cent., iron 0.03 per cent. This was rolled with 35 per cent. reduction after a 700" C. anneal. Fig. 1 shows the structure of this original bar on which all subsequent anneals were made. Pieces 1 in. (2.5 cm.) wide and 3 in. long were prepared and annealed for 1/2 hr. at 450°, 550°, 650°, '750°, and 850" C. Each of these pieces are indented under the Brinell test with a 10-mm. ball at 500, 1000, 2000, and 3000 kg. pressure. Then, sets of five pieces from each of the original anneals were reannealed at 450°, 550°, 650°, 750°, and 850" C.

Jan 1, 1921

By P. D. Merica, H. Scott, R. G. Waltenberg

The remarkable phenomena exhibited by the aluminum alloy known as duralumin were discovered during the years 1903—1911 by A. Wilm1,2 and have been described by him and by others. 3, 4,5.6 The unusual feature of this alloy is the fact, as was shown by Wilm, that it can be hardened quite appreciably by quenching from tempera-

Jan 1, 1921

On Monday, June 27, 1921, at 6 p. m., twenty-four members of the Institute from. Colorado and New Mexico, left Denver on the Union Pacific for Rock Springs, Wyoming, arriving there at 9:42 a. m., June 28th. The party was met at the depot by the Rock Springs committee and a large number of the local Institute members. The day was spent in visiting the Central Power Plant of, the Union Pacific Coal Company and adjacent mine, the new 'E Plane, the Reliance, Dines, Winton and Sweetwater coal properties in the district. At noon a very elaborate lunch was served in the First Aid Building at the Reliance mine, which was most heartily enjoyed by all. In the evening the members and friends visited the new Rialto theater and saw the pictorial exposition of the' "Sky Pilot". The evening terminated with a dance in the ballroom of the Masonic Temple from 9:30 until midnight, concluding one of the most enjoyable days which the Institute has ever spent in Rock Springs. At 12:3o a. m. the original party, augmented by six members from Rock Springs, were again enroute to Salt Lake City, arriving there at 8:30 in the morning of Wednesday, June 29th. The Hotel Utah had been selected by the local, committee as the headquarters for the convention, and the majority of the -members at once proceeded to that place where the books were opened and the paying of dues and registration of the members were carried on until 11:45 a.m. At noon a majority of the members were entertained at the L. D. S. Tabernacle with an organ recital, which was up to its usual standard of excellence.

Jan 1, 1921

By F. W. Sperr

The byproduct coke oven is the most important artificial source of fuels for metals melting. Its products are solid, liquid, and gaseous in form. The amount of coke and primary byproducts obtained per ton of coal varies with the nature of the coal. The following represents the results obtained in many plants: Metallurgical coke (over 3/4 in.).............................. 69 per cent. of coal Domestic coke (1/2 to 3/4 in.)................................ 2 per cent. of coal Breeze (under 1/2 in.)...................................... 4 per cent. of coal Surplus gas, cubic feet per net ton........................... 6600 Gas for heating ovens, cubic feet per net tor i................. 4400 Tar, gallons per net ton.................................... 9 Ammonium sulfate, pounds per net ton....................... 25 Benzols, gallolls per net ton................................. 4 All of these products, except ammonium sulfate, have important fuel value. Part or all of the metallurgical coke may be crushed or screened to furnish additional domestic coke. If producer gas is used, there will be a surplus of 11,000 cu. ft. of coke-oven gas per net ton of coal. The use of coke in the metallurgical industries has been retarded by the mental attitude of writers who disregard the dependence of coke quality on the conditions of its manufacture. Terms like "byproduct coke," ('beehive coke," "48-hour coke," and "72-hour coke" are only generally descriptive and tell nothing of the coke quality. For example, one writeri stated that in brass-foundry practice, Connellsville coke is considered rnuch superior to byproduct coke on account of the high sulfur content of the latter. Another2 says, "At equal prices for hard Connellsville coke and for byproduct coke at the foundry door, the hard coke is unquestionably cheaper. It will melt more metal per ton than the byproduct coke and requires less labor, as the byproduct coke is less dense and burns faster, thus requiring more frequent firing." A little study of the conditions under which coke is manufactured will show the error in making general statements like these. The percentage of sulfur in coke depends largely on that in the original coal, and byproduct coke from a

Jan 1, 1921

By E. W. Dean

The Bureau of Mines is engaged in the work of obtaining data regarding the physical and chemical properties of typical crude oils from the various producing fields of the, United" States. Preliminary reports have been published that cover the eastern fields* and the' Rocky Mountain districts.** Since the appearance of these, reports: it has been suggested that certain additional data. I regarding the samples would be of practical value. It was believed that a knowledge of the viscosity of crude oil was desirable, particularly in connection with the design and operation of pipe lines. In accordance with this suggestion, the authors have made viscosity tests upon as many of the samples of the two series as wore still available for examination. Determinations were made at temperatures of 70° and 100°F., and in addition the oils were Subjected to the A. S. T M, pour-test*** to as certain the lowest temperatures at which they remain in a fluid condition.

Jan 1, 1921

By O. U. Bradley

The utilization of casing-head gas in the manufacture of casing-head gasoline by both the absorption and the compression method is a most important factor in the conservation of our natural resources. Any industry connected with the oil business, in general, possesses particular attraction for a large number of people not conversant with its basic principles, for the reason that the large fortunes made in the production and utilization of petroleum and its products have been given undue prominence. The general impression of the public that enormous profits are to be realized in the casing-head gas industry with minimum expenditures of both capital and effort has, in a large measure, accounted for the phenomenal expansion of the industry in recent years and, likewise, has resulted in many mistakes and loss of investment funds. It is true that many installations have been very profitable, but such instances are always the result of careful planning, experienced judgment and conservative estimates. The inception and subsequent activity in the manufacture of casing-head gasoline, enabling the business to assume an important position in the petroleum industry, are of comparatively recent origin, as its greatest growth, particularly in Oklahoma, occurred during the years 1917 and 1918. Much information must yet be secured and systematized concerning the methods of manufacture of gasoline from high-yield casing-head gas, and a large field is still open for the application of accumulated experience and good engineering practice in devising better methods of extracting gasoline from casing-head gas of the poorer grades. The absorption process is coming into general use as a most efficient system of treating casing-head gas, and even so-called dry gas. In fact, there is a decided tendency toward the universal adoption of the absorption process as against compression methods. However, a general discussion of the relative merits of these two systems is not, within the scope of this article. A few of the facts that must be given 'consideration in arriving at a fair and impartial estimate of the actual investment value of the casing-head gas business are the quantity of gas available, the quality and

Jan 1, 1921

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 D. C. McKeehan

The use of electric power was introduced in this field in the year 1892. The initial installation being an engine-driven generator and one nine-ton haulage locomotive using 500-volts direct current. Reference to this locomotive appears in the issue of COAL AGE for February 24, 1921. For a large coal field, the conversion to electricity has been very complete, there being no compressed air machines in service and but one steam driven hoist, that at No. 1o mine and located within fifty feet of the present power plant boiler room. Two eight-ton haulage locomotives, installed in 1896 and still in use, justifies the service and the equipment. These mines used the pioneer types of electric cutting and drilling machines, the story of which is, no doubt, familiar to you. The extensive use of electric power began in 1900, when there was installed four 400 k.w., 500-volt direct current engine-driven generators. These were cross-compound machines and operated non-condensing. By 1910 the mines had developed main haulage entries of several miles in length and a working territory of about six square miles in area. The necessity of supplying adequate power at the working face required a local power supply from motor-generator sets in various parts of the mine to supplement the power furnished by the engine-driven generators. The power to these motor-generator sets was supplied by a 300 k.w. high pressure non-condensing turbo-generator delivering 2300 volts, 60 cycle, three-phase current. This marks the beginning of the use of alternating current for mining purposes. In 1913 new mines were being developed at Reliance, seven miles distant, and the plant was enlarged to accommodate a 750 k.w. low pressure, condensing turbine, utilizing the exhaust steam from the cross-compound engines and the 300 k.w. turbine. Transformers were installed for supplying Reliance with power at 13,200 volts. In the course of time the old engines began to dismantle themselves by throwing various pieces, such as cylinder heads, about the building, damaging walls and switchboards, and created a general feeling of unrest among those who had to do with power production. The limitations of the old engines that had given admirable service for ten years were recognized. The source of exhaust steam became questionable and in 1915, a 1000 k.w. high pressure condensing turbine was installed in order that a more general use could be made of motor-generator sets for the direct current supply. The plant at that time containing a 1000 k.w., a 750 k.w., and a 300 k.w., in alternating current generators, supplemented

Jan 1, 1921

By Oliver Bowles

THE inorganic non-metallic minerals, that is, the non-metallics exclusive of coal, oil, gas and related minerals, constitute the basic raw materials for a number of essential industries. It is estimated that the value of the raw materials in this group produced in 1919, together with certain of the primary products ordinarily manufactured at the mine, exceeded $800,000,000. They are employed chiefly in the building, agricultural, and chemical industries. It has been estimated, by the Bureau of Mines, that approximately 00,000,000 worth of non-metallic minerals and their products were used in the building trades during 1918; with the great increase in building since that date and the increased cost of materials, the value of non-metals used in such industries during 1920 probably exceeded $500,000,000. The chief of these materials are cement, building stone, crushed stone, sand and gravel, clay products, lime, gypsum, glass materials, slate, talc and soapstone. In many of the producing industries of this great group, the waste is so great that the expense of handling it is an important item in the production cost. The utilization of waste is receiving unusual attention in many of the non-metallic industries at present. The most obvious advantages of such utilization are: (1) Conservation of mineral resources, (2) the removal of waste heaps that in many places obstruct development, (3) manufacture of new and useful products, (4) reduced production costs through elimination of a large part of the item of waste-disposal expense. In many industries there is keen competition between producers of various products used for the same purpose, so that advantage will accrue to the manufacturer who is able to reduce his production costs.

Jan 1, 1921

By E. H. Dix

The success of the Charpy impact test in the steel industry has led those interested in aluminum alloys to investigate the possible application of this test to aluminum and its alloys. In this paper are set forth the results of a few preliminary tests made at the Lynite Laboratories of the Aluminum Manufactures, Inc. In order to study more thoroughly the significance of the Charpy test, slow-bending tests have been made duplicating the arrangement of the impact machine. Tests have been made on both notched and unnotched specimens of a series of copper-aluminum alloys. Apparatus The standard American-made Charpy impact machine delivering a blow of over 200 ft.-lb. was much too large to test aluminum-alloy specimens of the same type used for steel, so that it was necessary either to adopt a larger specimen or to have a special light-weight hammer made. Since there is no known relation between specimens of different sixes, even though geometrically similar, it was decided to adhere to the 10 by 10 mm. specimen. Accordingly, Sauveur and Boylston, the American makers of the machine, were asked to construct a special light-weight pendulum adapted to their standard machine, this pendulum to have one-tenth the capacity of the standard. The writer wishes here to acknowledge his indebtedness to Mr. H. M. Boylston for the personal interest and care exercised in constructing this pendulum. The machine with the light-weight hammer in place is shown in Fig. I. It is mounted on a concrete foundation with the concrete covering the flange on the base of the machine. Vibration is further prevented by four 5/8-in. (15.8 mm.) foundation bolts. The large standard hammer shown against the wall was also used for some of the unnotched bars that required more than 20 ft.-lb. to rupture. When the light-weight hammer was received, it was carefully cali-

Jan 1, 1921

By W. W. Cutler

An oil-field drilling campaign is used in this paper to signify the spacing of the wells to be drilled as well as the drilling program, which is interpreted as the number of wells drilled in a unit of time, This has an important bearing upon the time of receiving income, as well as upon the amount of revenue obtained In periods of low prices for oil, such as the present, the margin of profit is at the best very small, and the correct determination of the drilling campaign may be the deciding factor between incurring financial loss or gain during the depressed period. General policy of the operator. Drilling should be planned by the field engineer to conform with the general policy of the operator. This policy may be one of conservation daring the early life of the property, but as mentioned later, this may result in a smaller ultimate recovery it often occurs that the market price of oil does not warrant rapid development, or it may be desirable to hold in reserve a supply of oil for a refinery. The policy may be to recover all of the oil as quickly as possible, or it may be to maintain a constant and sustained production. In any case, the operator should, outline as far as possible a definite policy, and should understand the principles underlying the recovery of oil, the influence of rapidity of drilling and effects of spacing, in order that he may obtain the oil as required with the least expenditure.

Jan 1, 1921

By F. E. Bash

Constantan is an alloy of copper and nickel that is extensively used, under a number of trade names, as a resistance wire with a low temperature coefficient of resistance, and one of the elements of base-metal thermocouples, iron usually being the other thermoelement, although for low-temperature work copper is also used. Before the war, constantan was imported, in common with many other technical necessities. Since it required considerable time to receive the constantan after it was ordered, fairly large stocks were kept on hand; but after the beginning of the war no more was imported and the stocks of foreign material were exhausted about the same time that the steel and munition manufacturers began to need great quantities of it for thermocouples for the heat treatment of steel. To meet this demand, the International Nickel Co. began manufacturing constantan that met all the requirements of the users of resistance wire but did not give the same electromotive force against iron as the German material and consequently could not be used with instruments calibrated for a definite e.m.f.-temperature relation. It so happened that all the constantan made had an e.m.f. lower than that necessary to meet the specifications of the Leeds & Northrup Co. for whom this investigation was carried out. If some had been higher and some lower, good wire could have been obtained by a process of selection, but as it was no wire at all could be procured. To remedy this situation, a thorough investigation was started with the close cooperation of the International Nickel Co. and the Electrical Alloys Co. The specifications to which the constantan had to conform were that it should give an e.m.f. of 47.40 millivolts against pure iron at 1500" F. (816" C.) with the cold-junction temperature at 0" F., or a proportional e.m.f. at temperatures near 1500" F. The method of checking a wire was as follows: It was first welded to a piece of iron wire; Armco iron was found to be satisfactory but iron with greater than 0.1 per cent. carbon would give a lower e.m.f. against the same piece of constantan than pure iron. The couple was then insulated and the fire end was tied to the

Jan 1, 1921

By A. W. Ambrose

The underground losses of oil exceed by hundreds of thousands of barrels all the oil that has been lost in storage, transportation, or refining. The quantity lost is, of course, indeterminate; but when it is considered that the contents of an entire oil field have been excluded from recovery by invading waters, some idea of the amount wasted may be gained. Similarly, enormous quantities of gas have been lost underground. Conservation of the oil, therefore, should start before it is brought to the surface rather than after it is placed in storage tanks. Water is one of the most important causes for underground losses and the operator should give as serious consideration to an underground flood of water as he would to a destructive surface flood. The best insurance, of course, is to have the wells drilled in such a manner that water has no access to the productive oil and gas horizons, and on abandonment the wells should be properly plugged. The encroachment of edge water and the occurrence of waterin;the base of an oil sand present a very serious problem to an oil company sooner or later these waters are bound to cause considerable damage, if they do not entirely destroy the possibilities of further production. Too often, however, a field has been considered to be in a hopeless condition, whereas wells in as bad a condition in other areas have been repaired and the life of the field appreciably lengthened. The corrections are very often suggested by technical study. Very successful results have been accomplished by detailed underground work in the California oil fields, in Cushing, Oklahoma, and in other areas. The purpose of this paper is to outline briefly1 general methods of analyzing oil-field water problems in a producing or in a producing and developing oil field, with a view to suggesting repair work on offending wells. Reference is continually made to producing oil wells; the same general method of procedure, however, should be adopted in a gas field.

Jan 1, 1921

By Leon Hart

THE nickel-chromium alloys of importance are those containing iron and those free from iron. The most important alloys containing iron, with regard to high tonnage, are the nickel-chromium steels. Straight nickel steel was introduced about the year 1889, but it was not until 1895, when it was found that the addition of chromium greatly increased the FIG. 1.-RESISTIVITY OF NICKEL-CHROMIUM-IRON ALLOYS. strength and resistance to shock, that nickel-chromium steels came into use. The three types of nickel-chromium steels developed at this time were: Type 1, containing 3.50 per -cent. nickel and 1.50 per cent. chromium; type 2, containing 2.00 per cent. nickel and 1.00 per cent. chromium; and type 3, containing 1.50 per cent. nickel and 0.50 per cent. chromium.

Jan 1, 1921

By Arthur Knapp

The ordinary well log is subjected to a great deal of criticism, much of which is well founded. Sometimes, though, the difficulty in interpreting the log is due to the fact that the geologist or engineer using the logs does not know the limitations of the drilling method used. The rotary drill, especially, has inherent limitations that make it difficult to secure definite information at all times. The identification of well-defined key beds is about all that can be expected from the rotary log. The formation in a drilled hole, as reported by the driller, has a direct relation to the speed with which the drill makes the hole or to the reaction of the various strata on the bit, called the "feel of the bit." When this is not thoroughly understood by the geologist or engineer endeavoring to interpret the log, the result is an erroneous correlation with other wells or a discarding of the log as worthless. General Terms Hard and Soft.—Hard and soft are relative terms. In the case of well logs, they are very misleading as they are used in connection with both resistance to abrasion and resistance to percussion. In technical rock classification, hardness is relative resistance to abrasion. The term brittleness is used in connection with resistance to blows. These terms are misleading to the geologist or engineer who is not familiar with both the cable-tool, or standard tool, method of drilling and the rotary method. In the case of the standard tools, the driller's report of the hardness of the formation is in terms of its resistance to blows. For instance, a cable-tool driller might be able to make from 30 to 50 ft. a tour in a brittle limestone, which he would call soft and at the same time he might call a relatively soft (from a purely mineralogical standpoint) gypsum hard, because it is somewhat elastic and is not readily broken by blows. The rotary driller would reverse the terms. The limestone is hard in that it resists the abrasive action of the bit, while the gypsum might be soft in that it is readily cut by the rotary bit. It is rare that wells drilled by the standard tools are correlated with those drilled by the rotary, but the technologist who has worked with well logs from one system might be misled when working with the other.

Jan 1, 1921

By R. A. McAllister

The haulage system employed to convey coal from the face to the outside, dates back to 300 B. C., when slaves carried the mineral from the face to the consumer. The British discovered coal on their island about 800 A. D. and they were the first people to make practical use of coal and make coal mining a successful operation. The Britons carried cargoes of coal in their trading expeditions long before Columbus discovered America. The early history of mine haulage in the British mines relates to women with baskets, a practice still in use in Korean mines. Coal was discovered in America in 1679. The first mine worked in the United States was opened at Richmond, Va., in 1770. The haulage inside consisted of a crude sled loaded with, sacked coal ready for the market and drawn by a mule. The tipple consisted of the very simple operation of loading the sacked coal to the back of a lame mule, which represented the transportation system between mine and boat. The capacity of the boat was one ton and this large production of coal was intrusted to a small boy, who delivered to any place in town his bushel basket filled' with winter fuel. One daring coal operator shipped fifteen tons of coal by boat to Philadelphia and the man in charge had to seek employment to pay his board while finding customers for his fuel. A production of five tons per day would hardly attract attention to any system of haulage, add three ciphers and the importance of mine haulage is made very plain to the management. I will consider a production between 3000 and 5000 tons in eight hours and endeavor to bring out the essential features necessary to make the haulage system a regulated precise factor. There are two phases to mine haulage, the mule trip from the room to the motor or gathering party and the main haul to the outside. The motive power, whether done by mule, wire-rope or electric motor cannot be effective if left to the power alone. Conditions must offer no obstacle and it is the removal of obstacles that make the haulage system. This paper will consider a flat seam with the usual jump ups and downs or natural obstacles to be met and mastered by the successful tail-rope or electric system. The pit car is no longer a screening system scattering the fine coal from the room to the outside, adding to the costs by giving employment to road cleaners and polluting the ventilating system with a fog of coal dust. It is not a contrivance with four flat wheels and a labor killer in the room or on the tipple The large producing mine has a pit car with a tight body, roller-bearing wheels, with a self-oiling system that offers the least possible draw-bar pull to overcome the friction resistance, a hand brake conveniently placed and positive in action, a wheel base short enough to make room necks and long enough to

Jan 1, 1921

By F. L. Wolf, A. A. Grubb

There is a tendency on the part of practical foundrymen to accept with reluctance the results of tests on sands, binders, and such materials made in the chemical laboratory alone. They feel that such tests frequently emphasize and measure properties that are of minor importance and fail to take account of characteristics that are important in determining the value of the material in actual practice. Experience seems to indicate that the most thorough and conclusive test for any new foundry material is an actual run in the foundry alongside of a standard material of known value. Such a test, however, involves certain difficulties and necessitates certain precautions. It is not always easy to obtain a fail trial for a new material. We all have certain prejuclices, which unconsciously affect our judgment to a marked degree. A practical test frequently involves so many workmen, each of whom reacts in a different manner to the test, that the personal equation becomes very complex and the true results of the test are obscured. There are times, too, when a thorough experimental trial of a material would interfere too much with the. rush of work in a department or would hazard the quality of the product to such an extent as to make it inadvisable. Under such conditions a laboratory test is advisable before the material is sent into the foundry. These tests should be made as practical as possible and so closely related to foundry practice as to give a true index to the value of a product for the purpose desired. Core sands and molding sands are as numerous "as the sands of the sea" and valy as much in quality. Old sources of supply are continually failing and new ones must be opened, so that we must continually search for new and better grades of sand. During the past year, the Ohio Brass Co. has developed tests for sands, cores, and binders which bear a close relation to the particular use to which these materials are put in the foundry and which arc fairly indicative of their value. While the tests thus far have been confined to cores and core sands, it is expected that tests for molding sand will bc developed in the future.

Jan 1, 1921

The meeting was called to order by the President, Mr. B. J. Matteson, in Dining Room No. I of the Albany Hotel, at 10 a. in., with thirty members present. After an address of welcome by the President, the Convention proceeded to business. First on the program was the reading of the minutes of the' previous meeting, by" the Secretary.' There being no alterations or amendments they were approved as read. A motion was regularly moved and carried that the Secretary provide membership cards to be mailed, or presented, to the members upon payment of dues in lieu of the receipt which has heretofore been used since the organization of the Institute. Mr. R. A. McAllister then presented his paper, the subject, being: "Mine Haulage." Mr. Robert A. Marshall had prepared a paper upon the subject of "Efficiency in Shot Firing," but as he was unavoidably absent, it was read by Mr. Sam Andrews. At the conclusion of the reading of Mr. Marshall's paper, Mr. Andrews presented his own *paper: "Some Facts About Coal Mining." As Mr. George A. Brown was unable to be present, the President requested Mr. R. S. Morton to read his paper, subject: "Flexoid Tubing and Its Application to Coal Mines as a Means of Temporary Ventilation." There being no further business 'the meeting adjourned.

Jan 1, 1921

By E. R. Gibson

It is quite generally conceded that the coal mining industry is among the most progressive in the adoption of modern and efficient equipment and mining methods, but most woefully antiquated in many respects in the matter of systematic accounting. The cause of this condition is problematical, but is usually thought to be due to false economy. We realize that those who do not understand accounts, or like accounting, are inclined to be disdainful of accounts and statistics, and to under-estimate the benefits derived from the expense and labor involved in proper accounting. The business that is run without a proper accounting system is subject to haphazard financing and courts disaster. Furthermore, the operator who disposes of his product without due regard to the requirements of the industry as a whole, as reflected in the cost of doing business, is an unfair competitor. No one will deny that the possible production of coal in the United States is much in excess of the demand. While it is true there is an occasional shortage in certain localities, it is due to temporary abnormal conditions which are overcome in a short period of time, when the mines are again obliged to take idle time, and herein lies the danger, not alone to the operator who neglects to keep informed as to operating costs; but to his competitor as well. While physical conditions and operating methods differ materially, accounting methods must likewise differ in some respects, but irrespective of how the result may be obtained, a true statement of cost is absolutely essential. Daily cost statements may be preferred by some, but have proven unsatisfactory, generally speaking, because of variation in production as well as in both labor and material expense from day to day; therefore, we will confine our attention to a monthly cost statement. To be most effective, operating cost statements should be prepared and submitted to the officers as soon after the close of the month's busi¬ness as possible, to enable them to remedy any defects in the operations that might be discovered by an analysis thereof. Opinions differ materially with respect to the most efficient method of compiling and the distribution of labor and material. The writer believes that a time book which provides space in which to enter the number of hours worked each day of the month by each employe, together with distribution thereof, is the most accurate, simple and complete. This record will show the service performed by an employe each day of the month and the account to which same is properly chargeable. This, of course, refers only to the employe working by the-day or month. While there can be but little said concerning the compiling and distribution of miners' wages, as the weighman's bulletin used almost

Jan 1, 1921