Search Documents

By Kate Willa Brown Requist, Eric Lutz, Moe Momayez

As air quality sensor networks become increasingly popular in underground coal mines, it is important to generate paradigms for the application of the collected data. To date, air quality sensing has been primarily used as an early warning system for hazardous air conditions. Using data collected from a network of sensors in a US underground coal mine, we have created multiple visualization methods to show the interactions of carbon monoxide evolution with ventilation airflow. These visualization methods can allow for further analysis of the source of contaminant, as well as better data resolution across the area of concern within the mine. By utilizing univariate spatial interpolations, we present methods for identifying the movement of carbon monoxide at one-minute intervals. The resulting visualizations display the evolution of carbon monoxide concentration across a sizeable study area over a period of 14 minutes.

Jun 25, 2023

By Paul R. Weber

Open-pit mines are constructed in materials characterized by the complete range of geologic materials from the most recent alluvial sediments to hard intact crystalline rock. The determination of stable slopes in recent alluvium is in the realm of soil mechanics, an established engineering discipline, well founded on theoretical development and years of substantiating experience. The analytical tools of the soils engineer are chiefly derived from continuum mechanics wherein load-deformation response is governed by mass properties of the substance. At the other end of the spectrum, slopes in hard unweathered rock can generally be analyzed in a straightforward manner by the methods of discontinuum mechanics wherein the properties and orientations of joints control the response of the material. This approach is exemplified by the classical work of Terzaghi (1962). In between these two extremes is a gray area of material types which are composed of stiff soil and incompetent rock. This area is of importance to the mining engineer, since a large portion of open-pit mines is excavated wholly or in part into incompetent rock. This paper describes an approach to pit slope design in incompetent rock in which the material behaves essentially as a continuum. A wide range of geologic materials from stiff soil to poorly indurated sandstone and shale to crushed or weathered crystalline rock appear to fit in this category. These materials all possess certain mechanical properties which must be accounted for in a realistic assessment of slope stability. These properties include nonlinearity, s tress -dependency, and inelasticity. Further considerations involve residual stresses and time-dependent seepage pressures where groundwa.ter is present.

Jan 1, 1971

By H. C. Chao, W. F. Hosford, L. H. Van Vlack

The negative "plastic Poisson's ratio" suggested in earlier studies of Mus deformation is analyzed, and the results are verified experimentally with NaCl crystals. In the early stages of deformation where the primary {110}(110) slip predominates, compression along. the [001] direction produces contraction along the lateral [011] direction plus a compensating expansion along. the [100] direction. With additional strain, the primary slip is supplemented by secondary {111}(110) slip so that the above contraction diminishes and a more typical deformation appears. THE shape change of bee and fee crystals deformed by compression or tension along [011] has been analyzed in some detail and shown to be responsible for the development of peculiar microstructures in [011] fiber textured polycrystals of these metals.1'3 This paper concerns the unusual shape change accompanying [011] compression of NaCl crystals. It is the direct outgrowth of an earlier investigation of the deformation of manganese sulfide inclusions in steel.3,4 In that investigation, cylindrical specimens of steel containing small oriented crystals of MnS were prepared by powder metallurgy and plastically compressed. The flow of the inclusions was determined relative to that of the steel by sectioning the composite and measuring the length-to-width ratio L/W of the inclusion and diameter-to-height D/H ratio of the steel cylinder on the plane of section. These L/W ratios, normalized by dividing by the initial LO/WO ratio of the inclusion, were compared with the normalized D/H ratio of the steel cylinder. Of particular interest here are the deformation characteristics of an inclusion oriented with [Oil] parallel to the compression axis. When measurements were made on sections parallel to the (100) plane of the inclusion, the L/IV ratios were only slightly in excess of unity, indicating a high apparent hardness of the [011] criented inclusion. However, measurements on a (011) plane of section resulted in L/W ratios which were much larger, Fig. 1. These observations prompted an analysis of the strains resulting from slip in an MnS crystal compressed along [011.]. CRYSTALLOGRAPHIC ANALYSIS Manganese sulfide has the NaCl crystal structure, and the predominant slip system is {110}(110). A secondary system, {111}(110), has also been reported.= {110}(110) Slip. When a crystal is subject to a uni-axial compressive stress 011 along [011], four slip systems, (101)[101.], (101)[101.], (110)[i10], and (110) [ 110], will be equally stressed with a shear stress t = 0.2 011 while the other two {110}( 110) systems will be unstressed. The normal strain En along any reference axis n resulting from slip is given by Schmid's law: en = S COS ?in COS in ?i 111 where ?in and +in are the angles between n and the i slip direction and n and the i slip plane normal, respectively, and where ?i is the shear strain on the i slip system, For the four active slip systems above, the cos ?in cos +in terms are all equal when the reference axes are the [011] compressive axis, [011] and [ 100]. Eq. [I.] therefore reduces to en - cos ?n cos +ny [2] where y =S?i for all slip systems. Substituting the appropriate angles, Eon = 0.25? 110 eon - 0.25y110 [3] €100 = -0.50y 110 The interesting feature of Eqs. [3] is that they predict that the strains in the [011] and [011] directions, resulting from {110}(110) slip, are equal and of the same sign. Thus when a crystal is compressed along [011], it will contract along the lateral [oil] direction

Jan 1, 1967

By Charles V. Seastone

The hydro-electric plant of the Peninsular Power Co. is located at what is commonly known as Lower Twin Falls on the Menominee River. This location is about 3I/2 miles north of the city of Iron Mountain, Mich. The principal points of delivery of electric energy from this plant are in the mining regions adjacent to Florence, Wis., and Iron River, Mich., and in the cities of Iron River and Iron Mountain. The hydro-electric plant at Twin Falls and the substation of the Iron Mountain Electric Light & Power Co, are connected by a 6,600-volt transmission line carried on steel towers and steel poles, the latter being used within the city limits. The plant at Twin Falls and the substation at Iron River, about 36 miles distant, are connected by a 66,000-volt, duplicate, three-phase transmission line, supported on steel towers. At Iron River, are located a 1,500-kw. auxiliary steam plant, and the substation, from which the current is distributed to the mines in this vicinity. A description of the auxiliary plant, main and customers' substations, and of the main and secondary transmission lines, follows later in this paper. General Layout The relative location of the dam, forebay, and power house will be understood by referring to Fig. 1. The dam is constructed on a ledge of solid rock which forms Lower Twin Falls. This rock ledge offers an excellent location in that the height of the dam, and therefore the amount of concrete, are thereby reduced, and also in that practically no pumping was required in unwatering the dam site. The maximum head provided by the dam is 44 ft., with an average working head of from 40 to 42 ft. The other structures, including the substructure of the power house,

Jan 1, 1915

By Lester Uren

The fluid level maintained in wells pumped for oil is an important factor in deter-mining their productivity but one that has received little attention in the literature relating to petroleum-production technology. In the present paper the writer undertakes to show how and to what extent fluid level influences productivity and suggests the use of a fluid level indicator as an aid to the oil producer in maintaining the fluid surface within the well at the proper position. IT is realized that the depth of fluid maintained in a pumping well is sometimes influenced by other considerations than the quantity of fluid that will enter the well: the prevention of sand incursion, prevention of waste of natural gas, and the maintenance of a suitable submergence for the pump, for example. These latter factors have an important influence on the productivity of the well, so that otherwise unwarranted fluid levels must sometimes be maintained to offset them; but where the handling of unconsolidated sands is not a problem of consequence and where water has been properly excluded, the principles developed here and the practices recommended, should apply. The principal objective of the producer should be to produce the maximum quantity of oil in the shortest possible time. Any method or equipment that will increase the rate of production during the early years of the life of the well, when gas pressure is high, will greatly augment the .ultimate production. The maintenance of a proper fluid level in the well at all times will go far toward accomplishing this desired result. For a given set of conditions surrounding the flow of oil into a particular well, in which the viscosity of the oil, the porosity and grain size, of the sand, and the diameter of the well appear as constants, two variables determine the quantity of oil that will flow from the sand into the well. These are: the effective pressure behind or within the oil in the reservoir sand, and the fluid level maintained within the well.. The former is the expulsive force that causes movement of oil from the sand into the well, while the latter determines the magnitude of a resisting force opposing such movement. The first of these factors is largely beyond the control of the oil producer, but it is in his interest to reduce the opposing force to the lowest economic limit.

Jan 2, 1925

By H. J. Ramey, I. S. Bousaid

Experimental results on the oxidation reaction kinetics in the forward combustion oil recovery process are presented. A total of 48 runs were made wherein a stationary thin layer of coked, unconsoli-dated sand was burned isothermally in a combustion cell. Individual runs were made at various temperature levels to permit determination of the effect of temperature upon the reaction. An expression was obtained for the burning rate of carbon as a function of carbon concentration, combustion temperature and oxygen partial pressure. The carbon burning rate for two types of crude oil indicated a first order reaction with respect to both carbon concentration and oxygen partial pressure. The effect of combustion temperature on the reaction rate constant matched the Arrhenius equation. The activation energy was similar for the two crude oils examined. The activation energy decreased for a porous media containing clay. The rate of oxidation of crude oil at reservoir temperature was found to be significant. Other significant findings included information on hydrogen-carbon content of fuel residues, fuel reactivity and the products of combustion. INTRODUCTION The production of crude oil by underground combustion has been studied in the laboratory by many investigators.1-5 Results of laboratory and field experiments have been reported in the literature describing the forward combustion process. But as yet, no qualitative or quantitative study of the kinetics of fuel combustion involved in this process has been reported. The fuel concentration and the rate at which fuel is burned at the front are important factors governing the air requirement in a forward combustion operation. Although the fuel is essentially unrecoverable crude, the air required to burn the fuel is an important economic factor in this process. Because fuel is burned, the heat transport associated with forward combustion is a key and unique feature of this new oil recovery method. Many investiga-tors5-9 have presented information on the heat transmission and fluid mechanics involved in forward combustion. Berry and Parrish10 demonstrated the utility of considering reaction kinetics in reverse burning. From differential thermal analysis, Tadema11 presented a qualitative discussion of the nature of reactions between oil and oxygen in combustion oil recovery. Although little quantitative work has been done on the reaction kinetics involved in forward combustion oil recovery, an extensive literature does exist on combustion of carbons and oils, and carbonaceous residues from cracking catalyst pellets. Dart, et al., 12 studied the combustion rate for oxidation of carbonaceous residues on clay catalyst pellets, and found the reaction to be second-order with respect to carbon concentration, and first-order with respect to oxygen partial pressure for carbon concentrations less than 2 weight percent of the catalyst weight. The reaction appeared to be first-order with respect to carbon concentration for concentrations greater than 2 percent. Metcalfe13 noted that other workers had found that aging of the fuel during the combustion process was responsible for changing coke properties, and it accounted for the apparent second-order carbon concentration effect found by Dart, et al. It appears that burning of residues from cracking pellets is first-order with respect to both carbon concentration and oxygen partial pressure. Dart, et al., also observed that hydrogen in the hydrocarbon residue appeared to react faster than the carbon. Lewis, et al.,14 studied oxidation of charcoal, coke and graphite in a fluidized bed. Gas velocities were high enough to partially lift and circulate the carbon particles. Their results indicated first-order reaction dependency with respect to both carbon concentration and oxygen partial pressure. One

Jan 1, 1969

By J. F. Barkley

Two major problems in the operation of air preheaters for boilers are corrosion and the accumulation of deposits on the heating surfaces. Corrosion or loss of metal necessitates replacement of parts; the accumulation of deposits decreases the size of the gas and air passages, resulting in increased pressure drop for the same gas flow, and also affects the heat transfer. These items, either singly or together, limit the capacity and efficiency at which the equipment can be operated and affect its availability, even causing undesirable shutdowns under extreme conditions The field and laboratory work on regenerative air preheaters described in this report covers research on the relative corrosion resistance of different materials, such as various metals, special metal coverings, and fired clays, and studies on deposits, their nature, analyses, and corrosive effects. This is the first report on cooperative work of The Air Preheater Corp., of New York City, and the Federal Bureau of Mines.

Jan 1, 1953

By E Jak, P Hayes, J Chen

The paper provides an overview of the various analytical and microanalytical techniques currently in use to characterise the outcomes of pyrometallurgical processes, examining the advantages and limitations of these approaches. Specific focus with be given to quantitative microanalysis techniques including electron probe microanalysis and laser ablation, covering general principles, capabilities and limitations and recent development to address specific challenges associated with analysing molten slag, matte, and alloys, highlighting the necessity of embracing the application of these and other innovative analytical methodologies.

Jun 19, 2024

By Robert C. Simpson, Ghada S. Ellithy

"There are several methods for estimating the axial capacity of drilled shafts installed in coarse-grained soils. Most methods estimate the ultimate capacity for side friction and tip resistance. Design capacity is then calculated by applying a resistance factor to the ultimate capacity. In reality, however, ultimate resistance may not be mobilized except after a significant displacement that is not structurally tolerated in either compression or tension modes.A full- scale load test is the best way to obtain the load settlement curve for a drilled shaft, especially in soil formations where accurate estimation of soil frictional properties from a field investigation may be difficult. This paper presents the results of a static, axial, compressive bi-directional load test, using the Osterberg method (O-cell test). The test was designed so that the shaft above the O-cell would move up and the shaft below it would move down when loaded. At the start of the test the concrete around the O-cell is fractured generally on a plane near the bottom of the cell.The test was designed to validate the design capacity of drilled shafts embedded into the Vashon recessional outwash (Qvro), which is a glacially derived sediment consisting of thick deposits of cobbly sand and gravel relatively free of silt and clay found in the Seattle, WA area. The test shaft consisted of a 2.5- feet (0.75 m) diameter drilled shaft. The test shaft was installed to a depth of about 47 feet (14.3 m) into this formation. A maximum load of 437 kips (1.95 MN) was applied during the test, in each direction. The maximum load was attained at upward and downward displacements of less than 0.1 inch (2.5 mm), respectively.Although the load test did not yield ultimate values, the results are compared to the design assumptions using methods adopted in the FHWA and AASHTO guidelines, which verified the adequacy of the design assumptions. We conclude that more emphasis is needed in the prediction of the service loads and corresponding mobilized displacement that may lead to a more cost effective design. It is also clear that more testing to higher loads could lead to more efficient designs on specific projects and generally as data is added to the local knowledge base."

Jan 1, 2015

Henry Walker Eltin (HWE) are the mining contractors for Gloucester Coal at Stratford mine, which is in an environmentally sensitive area in the Avon Valley, NSW, Australia. Normal blasting at Stratford is done in a “stand up” or “box cut” mode to suit the truck and shovel operations. Recently an opportunity of doing a throw blast became available when part of a ramp had to be blasted to accommodate changes to the pit design while not damaging the remainder of the ramp. The objective was to maximise throw into the void in order to minimise excavation costs by reducing the amount of overburden to be moved by the excavation fleet. It was necessary that the best result be achieved while staying within the vibration and airblast limits at a neighbouring property and nearby township. Both objectives were achieved through the application of Orica’s knowledge of blast design, modelling and i-konTM electronic detonators.

Jan 1, 2003

By E. T. White, Dean Ilievski

"Mathematical modelling of the precipitation process requires that the kinetics of crystal growth, nucleation and agglomeration be known. This paper reviews the current state of knowledge on these precipitation sub-processes (ie. growth, nucleation and agglomeration) and describes a number of experimental techniques for estimating their kinetics. The experimental methods used to generate the precipitation data and the data analysis techniques used to extract the kinetics information from the data are discussed separately. There is no universal ""best"" technique for determining the kinetics. However, studies on multi-crystal systems are more reliable for modelling purposes than are single crystal studies. The selection of a technique will depend on which sub-processes are present. A problem with all kinetics studies is that there is generally a large uncertainty in the estimated kinetic parameters. This stems from the scatter in the experimental data being further propagated by the mathematical techniques used to extract the kinetic parameters.IntroductionCrystallisation operations, including precipitation, are widely used in a number of hydrometallurgical processes to recover a desired component or to remove an undesired impurity. The goals of industrial precipitation processes are to maximise the recovery while maintaining product quality (generally product crystal size distribution, purity and morphology and product handling properties). Knowledge of the precipitation mechanisms and kinetics is invaluable for designing new precipitators or for improving existing units. The mechanistic and kinetic information is generally incorporated into mathematical precipitator models, which are then used for process design and optimisation."

Jan 1, 1996

THE Australian States and New Zealand have for many years provided instruction in mining, metallurgy, geology, and their allied subjects through their Universities and Schools of Mines. Though such education has been provided at considerable expenditure, there is no legal recognition whatever given to the holders of degrees, diplomas, or certificates granted by the authorities controlling these educational institutions. Certain of the, Australian States and New Zealand require, however, that mine managers and other officials employed by the mining industry shall 'hold' certificates granted by their respective Mines Departments.The position at present is that each educational institution is practically a law unto itself, and therefore in many ways there is a want of uniformity amongst institutions all aiming at the same result the training of mining men. The object of this paper is, in the first place, to point out certain aspects of this want of uniformity, and thereby how disabilities accrue. Some points in connection with the granting of State certificates will also be...

Jan 1, 1915

By Wenting Zhu, Liqing Chen, Junjun Cui, Zhenye Chen

In this presentation, a low carbon high strength steel microalloyed with Nb and Ti was processed by thermo-mechanical controlled process (TMCP) containing two stages of controlled rolling. The austenite with various grain sizes was obtained by austenitizing this hot-rolled steel at different temperatures. And the effect of austenite grain size on bainitic transformation was investigated in a dilatometer to reveal microstructural change. The results showed that the microstructure of the hot-rolled steel was mainly composed of granular bainite, lath-like bainite, and martenite/austenite constituents (M-A constituents). With increasing the austenitizing temperature, or increasing the austenite grain size, the microstructure was changed from granular bainite to lath bainite. When the steel was reheated to a lower temperature of 860 ºC, a relatively higher start temperature (Bs) was measured for bainitic transformation. This was mainly caused by the formation of solute-depleted region in the austenite and the promotion of the granular bainitic nucleation. The highest reaction rate occurred at austenitizing temperature of 1000 ºC with fine grain size, while the coarse austenite grain can lead to a sharp increase in the amount of bainite. An analysis was made on the kinetics of bainite transformation which was controlled by the volume diffusion of C atom.

Oct 1, 2019

By D. Harrington

During the past few years, there has been a trend toward the use of rock-dusting, rather than relying on humidifying, or the use of water, to limit or prevent explosions in the coal mines of the United States. This is partly because British coal mines have adopted rock-dusting and, at least in a sense, have condemned the use of water. Moreover, during the past few years, particularly in the latter part of 1922 and in 1923 and 1924, several explosions with heavy loss of life occurred in coal mines of the United States that were known to have more or less extended sprinkling, or humidifying, systems. The sentiment created by these disasters quickly caused a distrust of explosion-prevention methods requiring use of water and simultaneously caused more or less of a stampede into rock-dusting. Much of the wholesale condemnation of watering methods was without adequate knowledge, or at least without adequate consideration, of local conditions in each case, and rock-dusting was adopted largely without sufficient knowledge of how to rock dust safely or correctly. However, mines that had been using watering methods and had suffered these recent serious disasters (notably Dolomite, Dawson, and Castle Gate) instead of abandoning the use of water when operations were resumed after the disaster, greatly extended their watering systems. At the same time they took other precautions as to electricity, ventilation, blasting, etc., and supplemented the watering system with rock-dusting where the latter was likely to be the more effective. The trend toward rock-dusting during the past year or two (succeeding the recent mine disasters) is very similar to the rapid movement toward watering, or humidifying, methods, about 1910 to 1912, after a series of disastrous mine explosions. The Phelps-Dodge Corpn., which operates a large property at Daw-son, N. M., after an explosion in its No. 1 mine in February, 1923, decided that it is dangerous to have all its "explosion-prevention eggs in one basket" and so adopted what may now be termed the Western coalmine explosion-prevention system, in which both rock-dusting and watering are used, supplemented by other up-to-date mining methods and practices; such as exclusive use of modern electric safety lamps, with magnetically locked flame safety lamps for testing purposes; use of

Jan 1, 1925

By Russell Levens

A strategy for prioritizing mining health and safety research by evaluating the potential for risk reduction through interventions is proposed. Mining has one of the highest incidence rates of injury and disease found in major industries. The main premise of this paper is that often the best opportunities to reduce these rates are not revealed by retrospective analysis of injury and illness data. Instead, a proactive approach is needed that accounts for risks to specific hazards that can be abated by engineering or behavioral interventions. The process proposed here begins with development of prospective interventions. The degree of reduction in risk to be expected from an intervention then is determined from statistics on the mining worker population, the expected degree of success of the intervention, and the expected change in the severity of injuries resulting from the intervention. Three disparate mining health and safety concerns are presented to demonstrate common problems in assessing risks of injury and illness and describe additional data needs. Information on events preceding injuries and illnesses and more detailed demographic data on the mining work force are needed to analyze injury and illness data more precisely. Detailed information on exposure to specific hazards is necessary to evaluate the potential for an intervention to reduce risk of injury or illness.

By R. E. Green

The Bureau of Mines undertook a bench-scale study of three different types of oxidized taconites3 from the Lake Superior district to improve the dispersion-selective flocculation-desliming process for beneficiating these materials. The response-surface contours of the effects of dissolved ionic species in the water and of three dispersion systems on the selective flocculation process were studied. Results of metallurgical data and chemical analyses of the aqueous phase showed that the water quality affects the performance of the selective flocculation process.

Jan 1, 1984

By A. D. Davis

The Gilt Edge Superfund Site is a former heap-leach gold mine that currently is being remediated in the Black Hills of South Dakota. Mine runoff water is treated before release from the site. The field pH, before treatment, is about 3, and the water contains arsenic and some heavy metals, in addition to sulfate concentrations of about 1400 to 1500 mg/L. In the Keystone area of the Black Hills, naturally occurring arsenic has been detected in ground-water samples from wells. Keystone City Well #4, which is not used currently, showed arsenic concentrations of 36 parts per billion (ppb) and sulfate concentrations of about 19 mg/L. With field samples of water from these sites, a limestone-based method was successful in reducing arsenic and heavy metals concentrations. The results are significant because previous research with the limestone-based method mainly had involved samples prepared with distilled water in the laboratory, in which interference of other ions such as sulfate did not occur. The research indicates the potential for broader field applications of the limestone-based removal method.

Jan 1, 2011

If one can embrace the medical analogue, much of the mining industry currently suffers from a massive bacterial infection. When pyrite-bearing or sulfide-bearing rock formations, tailings, or mine wastes are infected by Acidithiobacillus ferro-oxidans, the likelihood of forming acid rock drainage (ARD) is almost guaranteed. The ?pharmacy? of antibiotics available is extensive, ranging from solid alkaline amendments like limestone to liquid ?medicines? such as sodium lauryl sulfate, sodium thiocyanate, waste milk, and bipolar lipids. Unfortunately, the ?geo-medical? teams of geochemists, microbiologists, engineers, and mine managers lack the tools to surgically apply these active ingredients where they are needed most with a minimum of waste. Distribution of fine grained limestone on the surface of an acidic mine waste dump is analogous to applying a bandage soaked in antacid to treat an upset stomach. The implementation of up-to-date best management practices has not healed the patient; an equivalent combination of hypodermic needle, cyber knife, and arthroscopic probe is clearly needed. Using an engineered, flow-able or pumpable foam or pHoam? as the medicinally analogous ?dextrose delivery solution? for solid and/or liquid ?geo-antibiotics?, the authors have combined off-the-shelf technologies that have been previously applied in solving geotechnical problems in the mining industry. A patent for the innovative process is pending. This paper discusses method concepts and the advantages it could provide over conventional BMPs.

Jan 1, 2012

By C. Musingwini

Traditionally, mineral reserves management at most underground mines in Zimbabwe focus on maintaining large mineral reserves so that the time between development and production is as long as possible. Historical data at Shabanie mine, a Zimbabwean sub-level caving underground mining operation, confirms this practice. However, the high cost of underground development means that the luxury of large buffer mineral reserves cannot be justified. Furthermore significant increases in the costs of production, exacerbated by the current unfavourable economic climate, make the wisdom of extending development workings well ahead of use questionable. Poor ground conditions at Shabanie mine, mean that some development ends have to be re-mined two or three times due to partial or complete closure between the time they are mined and the time they are utilized. In order to reduce the inordinately high support costs associated with closure of development ends a new ?just-in-time? (JIT) approach that provides development ends as and when they are needed, has been adopted. Accordingly a model to determine an appropriate ?just-in-time? rate of development has been created. The JIT development model indicated that the mine could reduce development rates from 330 m/month in 2001, to 160 m/month in 2002 and achieve savings of about 50% on annual support costs, but still assure customers of a long-term product supply. The mine accepted the model in November 2001 and began implementing it in 2002. Results of the implementation will be reviewed in 2003.

Jan 1, 2003

By R. D. Brown

"Taxation tends to be a depressing subject. Taxes are unfair, taxes are too high and, above all, taxes are too complicated.In a recent address to the Canadian Tax Foundation, the author discussed in a rather more lighthearted way the possible causes of the complexity of the present Canadian taxation system. In order to provide an element of relief in this series of articles on taxation matters, extracts from these remarks are quoted below :"

Jan 1, 1976