New York - Philadelphia Paper - The Auditing of a Mining Company's Accounts

The structure of steel, when rendered coarse by over-heating, is made fine by re-heating to a certain temperature, the determination of which has received much attention from eminent metallurgical authorities. Among these, I may particularly mention Prof. D. Tschernoff' [Chernoff], who, about thirty years ago, studied this question in connection with his investigations on the structure of steel in genera1. † Some years later, Mr. J. A. Brinell took up the inquiry, and arrived at many important conclusions, stated in his well-known rules on the treatment of steel. ‡ These two gentlemen, however, based their reasoning chiefly upon the aspect of fractures—a method which, though it affords valuable information, does not readily reveal the different steps by which a change in structure takes place. For further light on the subject, we owe much to more recent microscopic investigations, which have made us better acquainted with the internal structure of metals. Such an investigation, closely connected with the present subject, and made by Mr. John E. Stead a few years ago, was first published in 1898.6