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By A. R. Laplante

Gold recovery early in the flowsheet, typically from the primary grinding circuit, has seen significant advances in the past three years. Some of the advances achieved under the auspices of the AMIRA P420B Gold Processing Technology project are reviewed. The areas covered are gravity-recoverable gold (GRG) characterization, GRG behaviour in classification, gravity recovery simulation and the link between gravity recovery and cyanidation.

Jan 1, 2005

By J. Drenda

The model for methane removal from the workings directly behind an advancing longwall as presented in this paper may be used for U-ventilated cross or length-wise systems of longwall advance, starting from the boundaries of the extraction field. In mines with high methane concentrations, Uventilated longwall extraction from the boundary of the extraction field produces a methane risk. The risk is manifested by a higher methane concentration at the end of the longwall, upper gate and incline. The methane in increasing concentrations, which is emitted mainly from the workings with caved areas, appears towards the end of the longwall and in the upper gate. The graphical model of the longwall provided includes both the workspace of the longwall and the caved area. Based upon a model of the rock distribution in the cave, a ventilation model comprising two standard air splits and large number of crosswise air splits has been constructed. Simulations indicate that if the shearer is not present in the longwall, the air distribution in the caved area is symmetrical. The presence of the shearer, both at the bottom and the top of the longwall, causes an asymmetrical air distribution in the cave, that is the asymmetrical flows in the goaf and longwall workspace and in the inflows and outflow between those regions. This phenomenon causes an increase in methane concentration at the end of the wall and at the upper gate. The methane removal method proposed for workings with a caved area directly behind the advancing U-ventilated longwall, starting from the boundary of the field, consists of the removal of methane-air mixtures from the caved area with the boom pipes. These booms may be of several meters long and may be extended if necessary. The insertion of the boom pipes into the cave towards the end of the longwall and connecting them with the general methane removal system creates negative pressure causing a change in the depression field, which is the aerodynamic potential field in the goaf area around the ends of the boom pipes. This will promote the extraction of the methane-air mixture from voids and the goaf cracks, and the area from which methane is being extracted may extend to the side of the cave. This is a positive phenomenon, which could result in the methane flow from the goaf into the airflow in the longwall workspace decreasing or even stopping. A reduction in the methane flow into the longwall workspace with extractions booms will be advantageous for the production continuity. Based on the floor load model for the rocks in the cave and the methane-removal boom load model, the value of the force required to move the boom behind the advancing wall has been calculated. Strength calculations for the pipe were performed using a finite elements method. The analysis results, as well as the comparison of the pipe material effort to the strength parameters of steel, which can serve as piping material (for the assumed load conditions), lead to a belief that the proposed boom construction satisfies the strength requirements.

Aug 1, 2013

By G. P. Kundargi

India is one of the fastest growing economies in the world. The role of the Iron & Steel industry is very important for the development of the country. Iron and steel are among the most important components required for the infrastructure development of the country. This is one of the fastest growing sectors. The demand drivers for the Indian Iron & Steel industry are increase in the activities of the manufacturing industry and infrastructure development. Indian Iron & Steel industry with its strong forward and backward linkages contributes significantly to overall growth and development of the economy. The industry today directly contributes 2% of India?s Gross Domestic Product and its weightage in the official Index of Industrial Production (IIP) is 6.2%. Manganese is a main ingredient for production of steel. Almost 90% manganese is being utilized by the steel industry worldwide. Globally, there is no substitute for manganese as on date. There is huge gap between demand and production of manganese ore in the country. To meet this demand gap and to support for growth of national economy, MOIL Limited (formerly Manganese Ore India Limited), a Government Enterprises, producing annually around 1.1 million tonnes (mt) of manganese ore and value added products, has geared up with various infrastructural activities to increase the present production capacity of 1.1?1.5 mt in 2016?2017 and 2.2 mt in 2020?2021. The paper deals with the technological improvements and infrastructural development activities of MOIL; this will help MOIL to become the market leader in manganese ore production globally in the coming years.

Aug 1, 2013

By William Hawker, James Vaughan, Jeff Chen, Antony van der Ent

"Nickel agromining utilizes hyperaccumulator plants (“metal crops”) to extract nickel from low-grade soils, a process that yields high-grade nickel bio-ore. This feedstock is further processed into a range of nickel products. The bio-ore is relatively free of impurities that complicate the traditional processing of laterite nickel ores. In this paper, current primary nickel processing routes and proposed nickel bio-ore processing options are summarised. A novel pyro-hydrometallurgical route demonstrated at the laboratory scale is described. This process produces a precipitated nickel hydroxide product and takes advantage of the water-soluble basic compounds in the ash to minimise reagent requirements, thereby making it suitable for small-scale implementation in close proximity to the nickel farm. In this process, nickel is precipitated from the leach solution using the basic ash wash liquor. Leaching nickel from ash generated from open air burning requires strong acid and long residence times to obtain high recoveries due to its complex nature and distribution of nickel in multiple phases. This process can be improved by optimising the ashing process with respect to nickel leachability.INTRODUCTIONHyperaccumulator plants have the unique capacity to ‘biopurify’ and concentrate certain trace elements (e.g. nickel) from the soil into their biomass (Reeves 2003; van der Ent et al., 2015). Cultivating these plants as ‘metal crops’ by periodically harvesting and incinerating their biomass generates a high-grade bio-ore (Chaney et al. 1998; Li et al. 2003). This process is called phytomining or ‘agromining’ which is an emerging technology for extracting nickel from sub-economic resources (van der Ent et al., 2015). Potential near-term applications of the technology include implementation on land ahead of processing of the underlying ore-body (Willis 2015), as a mine-site rehabilitation strategy or as an alternative crop for farmers on land that is not suitable for normal food crops. In the longer term, nickel agromining could provide a significant supplement to the nickel supply chain. Critical to the success of agromining is effective bio-ore processing. Due to the unique chemical composition of this feedstock material, existing processes are not very efficient. Our current research efforts aim to develop new process options that overcome limitations of previously trialled routes. In this paper we summarise conventional nickel process routes and proposed new options for producing agromined nickel."

Jan 1, 2016

By P. W. A. Mayer

"As the push toward the northern regions of Canada steadily increases to exploit the rich mineral reserves, interest is steadily rising in respect to accessibility and climatic conditions and the problems posed thereby. In twelve years of operation, the Iron Ore Company of Canada, and associated companies, have found, through advanced technology, ingenuity and, most of all. need, some of the answers to the running of a profitable year-round open-pit mining operation."

Jan 1, 1966

By M. Vaillé, B. Bossé, N. Durupt, A. Michaut

Imouraren is a sedimentary uranium deposit (> 150,000 tU @ 800 ppm), located approximately 100 km North-Northwest of Agadez (Niger); its depth reaches 110 to 170 meters. For low-grades ores, heap leaching is commonly considered as the appropriate technology for metal recovery. More precisely, the ore is crushed (≤ 300 mm) and agglomerated before being stacked. In this case, sulfuric acid can be added during agglomeration and/or irrigation (for three months to a year) to improve uranium recovery. It is known that mineralogical, chemical and physical properties of the uranium ore impact recovery, yet many challenges remain to increase recovery using this process. For example, ore heterogeneity and spatial variability (e.g., variation in uranium, carbonate and/or clay contents) can affect heap leaching performances (i.e., metal recovery, acid consumption or neutralization, percolation rate). However, laboratory column tests using composite ore sample that do not consider ore heterogeneity are widely used to anticipate recovery. Consequently, a new approach that consists in using Imouraren drill core ore samples was recently investigated. This latter also enabled a better assessment of the main parameters that influence uranium recovery and proposed a new predictive model to optimize mining operations.

Jan 1, 2020

By J. J. Hussey

"Abstract-The ""Brunswick Horizon"" an informally named ore-bearing unit near the top of the Nepisiguit Falls Formation in the Ordovician Tetagouche Group, hosts the Brunswick No. 6 and No. 12 base-metal mines, as well as the former Austin Brook iron mine, in northern New Brunswick. Detailed structural analysis of the No. 6 and No.12 mines led to the prediction that a massive­ sulfide deposit may have been repeated by F1 folding along the Brunswick Horizon. A subsequent drilling program discovered the new massive-sulfide North End Zone at a vertical depth of 1100 m, 1 km north of the No. 12 underground workings. By the end of 1990, Zn-Pb-rich massive sulfides had been delineated over a strike length of 200 m and a down-dip extent of 170 m. Rock units intersected in the North End Zone are generally thinner and vary somewhat from those at the Brunswick No. 12 mine. Thinning of the hanging wall rocks may be primary, may result from attenuation along F2 folds, or may represent truncation by a thrust fault. The newly discovered sulfide zone indicates that significant potential exists for the discovery of other deposits at previously unexplored depths.SOMMAIRE-Dans le nord-est du Nouveau-Brunswick ""l'horizon Brunswick"" est le nom usuel de la zone qui contient les mines de métaux de base Brunswick No. 6 et No. 12, ainsi que l'ancienne mine de fer Austin Brook, toutes situées sur le dessus de la Formation ""Nepisiguit Falls"" dans le Groupe Tetagouche d'âge Ordovicien. Une analyse détaillée de la structure des mines No. 6 et No. 12 à permis a van Staal de prédire qu'un gîte de sulfures massifs pourrait se répéter dû à une déformation F1, au nord de Brunswick No. 12. Suite à un programme de forage, la nouvelle zone de sulfures massifs appelée le ""North End Zone"", profonde de 1100 rn, et à une distance d'un km au nord des chantiers souterrains, fut découverte vers la fin de l'année 1990, les sulfures massifs riches en Zn-Pb ont été délimités sur une longueur de 200 rn et une hauteur de 170 rn le long du pendage. Les unités de roches intersectées dans le ""North End Zone"" sont généralement plus minces et sont quelque peu différentes de celles de la mine Brunswick No. 12. L'amin­ cissement des roches pourrait être primaire ou être le résultat de l'atténuation le long des plis F2, ou soit tronqué par une faille. La nouvelle découverte d'une zone de sulfures indique un potentiel énorme pour la découverte d'autres g ""tes à ces profondeurs inexplorées."

Jan 1, 1992

By Tatsuya Oki

Tantalum capacitors can be found mounted on printed circuit boards of domestic appliances such as personal computers. These capacitors contain a considerable quantity of expensive metal tantalum and can be detached and liberated from printed circuit boards by impact breakers. In this study, the size and density distribution of the liberated electronic devices were investigated. Then, tantalum capacitors were recovered from other electronic devices using size separation and pneumatic gravity concentration methods. More than 70% of Newton's separation efficiency was obtained for tantalum capacitors. High Newton's separation efficiency could be also obtained for other types of electronic devices such as chip resistors.

Jan 1, 2011

By Thomas Genty, Pascal Marcotte, Matthew Gillman, John Baechler

Elevated concentrations of ammonia nitrogen is a common characteristic of mine impacted water and generally results from the dissolution of undetonated explosives (i.e., Ammonium Nitrate and Fuel Oil and emulsion explosives) by contact water. Several active water treatment technologies are commercially available to remove ammonia nitrogen, but reduction of active treatment demand by promoting natural attenuation is considered best industry practice. In this paper, the results of laboratory-scale and full-scale trials of a semi-passive approach (i.e., enhanced algae growth) to remove ammonia nitrogen at the Meliadine mine are presented. Phosphorus was found to be the limiting factor to algae growth at the mine site. The addition of various concentrations of phosphorus was first tested at a laboratory scale. The samples were exposed to in-situ conditions, and ammonia nitrogen removal rates ranging from 40% to 93% were achieved over a period of 24 days. This paper also presents the methodology and results of an in-pond treatment during which a 50% ammonia nitrogen removal rate was observed after 68 days. The studied mine site uses breakpoint chlorination as its primary treatment approach for ammonia nitrogen removal. The results presented in this paper show the potential of using enhanced algae growth as a pre-treatment method, subsequently reducing the quantity of chemicals required for operating the breakpoint chlorination plant. This potential requires further investigation and additional trials are currently under evaluation.

Jan 1, 2023

By P. H. Willis

Since the 14th CMMI conference, held in Edinburgh in 1990, at which a paper was presented by the author (Willis, 1990) reviewing the role of integrating new technology as a survival strategy for South African gold mines, considerable change has occurred in the South African mining industry. This paper reviews the current state of the industry and provides an update on the technologies discussed ten years ago. It reviews available technology and provides a broad economic assessment of these technologies if they were to be introduced in an integrated mining system with a focus on deep level mining below 3000 m. It also reviews possible future technologies currently being researched and developed by CSIR: Division of Mining Technology (Miningtek).

Jan 1, 2000

By S. Mohammadnejad, M. Olizadeh, B. Mehrabi

A new method using a combination of comprehensive mineralogical and analytical approach which includes optical and electrical microscopy and several analytical techniques with diagnostic leaching has been used to characterize the associations and distribution of gold in a variety of minerals from the Zarshuran refractory gold ore, NW Iran. Zarshuran ore with an average of 7.9 g/t Au-grade and about 8% arsenic with gold recovery less than 20% in direct cyanidation is considered as high arsenic, high au-grade refractory gold ore. In most of the refractory ores, gold is associated with arsenopyrite and co-para genetic ore minerals, while in Zarshuran ore; gold is associated with orpiment, realgar and arsenian-pyrite. Considering its mineralogy and As content, it can be considered as the most difficult refractory ore for characterization and processing. Results from the mineralogical examination and diagnostic leaches indicate that there is only a small amount of free gold (17-19%) that is present in cyanide-soluble sulfo-arsenides compounds, predominantly orpiment and realgar. Diagnostic leaches also indicate that little gold is occluded within the silicate structure (14%). Overall, the gold is mostly included in sulfides, arsenic sulfides and sulfo-arsenides (50%). The results also have shown how the technique can be used to gain a good initial understanding of potential metallurgical problems for a refractory gold ore.

Jan 1, 2005

By G. S. Hume

Dr. K. A. Clark: No one will doubt the statement of fact that, during drilling operations through the bituminous sand beds in the Mildred-Ruth Lakes area, the core-barrel was found to contain bitumen with minor amounts of sand instead of bituminous sand. But many will doubt the interpretation of this fact as meaning that beds of bitumen occur interstratified with the bituminous sand beds. They will prefer to hold faith in the laws of physics, which deny that sand will float on oil or that fluid under pressure will not flow away through a permeable medium, until it is proved that the appearance of the oil in the core-barrel was not due to circumstances surrounding the drilling of the bituminous sand beds. The implication of the interpretation that sand is floating on oil is clear and it is unacceptable. Bituminous sand is unconsolidated sand more' or less saturated with a viscous oil. It is as difficult to conceive of bituminous sand lying on top of a body of the viscous oil as it is to conceive of unconsolidated sand more or less saturated with water lying on top of a body of water. The only difference between the two concepts is that the oil is viscous whereas the water is fluid. Oil-soaked sand placed on viscous oil would, when released, sink through the oil slowly, whereas water-soaked sand would sink through the water quickly.

Jan 1, 1947

By Tassos Grammatikopoulos

The St. Lawrence deposit is a large wollastonite skarn (ca. 9 Mt @ 41.3% wollastonite) adjoining the gabbroic-to-syenitic Leo Lake pluton in the granulite facies of the Frontenac Terrane of the Grenvillian Central Metasedimentary Belt. It occurs within a horseshoe-shaped horizon of quartzite, open to the east. The skarn extends over 1.2 km2, and comprises wollastonite-dominant, wollastonite-clinopyroxene, and diverse quartz-feldspar-sulphide (-titanite) layers, interbanded with, and strongly folded within, the quartzite. As in the world-class wollastonite deposits of the Willsboro district, New York State, no carbonate protolith is preserved and calcite is a negligible constituent of the mineralized zones. Wollastonite development is nonetheless ascribed to metasomatism of a metacarbonate unit by magmatogene, silica-rich, CO2-poor (XCO2 < 0.05) fluids, at P = 350 MPa and ca. 560 oC, or, alternatively, 550 MPa and ca. 630 oC. Several high grade zones, averaging >40%, but locally exceeding 80%, of translucent, white, tabular wollastonite grains, with lengths of 0.2 - 2 cm, have been delimited by drilling. Preliminary beneficiation studies yield high aspect-ratio and high-purity (low Fe and Mn) concentrates. St. Lawrence compares favourably to other known prospects and operating wollastonite deposits; having good chemical and physical properties, low iron content, and high aspect ratios (>20:1). In addition, the deposit has a favourable size and location, and will benefit from a low Canadian dollar. Canada currently has no wollastonite production.

May 1, 2002

By H. Deveci, E. Y. Yazici, A. D. Bas

The leach solutions of waste of printed circuit boards (WPCB) may contain a wide range of base and precious metals with different concentrations due to heterogeneity of these wastes in composition. Therefore, selection of a suitable metal recovery method is of practical importance for downstream processing of pregnant leach solutions of WPCB. Sulphuric acid leaching of WPCB in the presence of a suitable oxidant is capable of dissolving base metals as well as precious metals such as silver. In this study, cementation of silver from sulphuric acid leach solutions of WPCB using metallic copper, aluminum and zinc was studied. The WPCB sample was assayed to have a silver content of 694 g/t. A synthetic leach solution containing 20 mg/L Ag in sulphuric acid solution (0.51 M H2SO4) was prepared based on the silver concentration in pregnant leach solutions of oxidative sulphuric acid leaching tests. Total sulphate concentration ([SO4 2-]T) was kept constant using sodium sulphate at 1 M. Metallic powders of copper (-850 +600 µm), aluminum (-425 +45 µm) and zinc (-45 µm) were used in the cementation tests. The effects of metal type (Cu, Al or Zn), dosage of metal powders (above the stoichiometric ratio by up to 2000-fold) and temperature (20-80°C) on the rate and extent of silver extraction from the solution was investigated. The effect of presence of copper on the cementation performance was also tested. Under suitable conditions high silver recoveries (>90%) was achieved using metallic copper and zinc while aluminum yielded the lowest silver recovery (i.e. 40% Ag). The kinetics of cementation by zinc was comparatively higher than that of other metals. Increasing the temperature was observed to significantly enhance both the rate and extent of silver cementation. SEM-EDS studies were performed to characterise the metallic powders after cementation.

Jan 1, 2016

By D. Bai, F. Hamad, S. Abraham

For the integrity of welded structures such as pipelines, the toughness of the heat-affected zones (HAZ) is an important property. This property is often specified in terms of Charpy V-notch (CVN) impact toughness and determined by the standard test method. An experimental study has been conducted in an industrial laboratory to measure the impact toughness of the coarse grain heat-affected zones (CGHAZ) of an X80 line pipe material. The field girth welding conditions in terms of heat input were simulated, together with special edge preparation to improve the targeted testing of the CGHAZ. The effect of toughness of the neighboring regions, in particular the weld metal, on measured impact toughness of the CGHAZ was investigated. The fracture paths of the CVN tested samples were examined by both optical and scanning electron microscopy. The deviation of segments of the fracture path into the weld metal was found to have a significant effect on the measured impact toughness of the CGHAZ.

Jan 1, 2005

By Morris J. Viljoen, David R. Young

"The zone of economic interest at H.J. Joel Gold Mine is the VS5/Beatrix Composite Reef, a quartz-pebble conglomerate of Archean age. The reef occurs at the base of the Eldorado Formation, Central Rand Group, of the Witwatersrand Supergroup. At least three stratigraphically distinct conglomerates form this economic zone. In order of deposition these are the Footwall, Beatrix, and the VS5/Beatrix reefs. The Footwall and Beatrix reefs are equated with the Aandenk Formation with transport directions toward the northwest, whereas the VS5lBeatrix Reef is of Eldorado age, with transport directions toward the south. The change in the drainage direction was caused by a major basin-wide tectonic event that occurred prior to the deposition of the Eldorado Formation. The Beatrix Reef was formed in a proximal, braided, fluvial environment by a process of aggrading gravel bars between channelways. The VS5/Beatrix Reef was formed by the desegregation of pre-existing Beatrix Reef with the introduction of new material containing much shale detritus and is seen to have been deposited in a more -distal, braided, fluvial environment, similar to the Beatrix Reef.The average gold concentrations are different for each conglomerate; the Beatrix at 32.1 ppm Au, the Footwall at 24.4 ppm Au, and the VS5/Beatrix at only 12.4 ppm Au. A sedimentary gold concentrating process related to higher energy braid channels was primarily responsible for these high gold grades. Not only the basal unconformity surface, but also, internal degredation surfaces, were prime sites for concentration. An understanding of the spatial distribution of these differing conglomerates and their braid channels forming the economic reef zone is necessary in predicting ore grades for future mining."

Jan 1, 1994

By S. Banisi, A. R. Hasankhoei, Gh. Parsapour, A. R. Ghasemi

At the Gol-E-Gohar mining and industrial Company, a pelletizing plant, which includes two parallel dry closed grinding circuits and a pellet production circuit, produces 600 t/h. Each grinding circuit consists of a burner, a dry ball mill (6 m×13 m) and an air separator. Each ball mill consists of a 2 m-long dryer chamber and an 11 m-long grinding chamber. Iron ore concentrate is fed to the drying chamber to decrease its moisture from 2.5% to below 0.2%. The drying chamber consists of 56 flights in two rows. It was found when the feed moisture content decreased from 1.3 to 3.5%, the throughput decreased by 14% (40 t/h) indicating a low performance of the dryer. In order to improve the efficiency of the drying section, a scale down version of the dryer was constructed in a 1m diameter mill with a transparent end to make image analysis possible. It was found that because of the inappropriate veiling profile in the drying section, most of materials are not subjected to the hot gas tunnel. To overcome this problem, various flights with different geometries were physically tested and also simulated by the KMPCDEM © software. With the aim of arriving at a proper veiling profile which maximizes the particles contact with hot air, a new flight design was obtained and tested. The installation of the rectangular tooth type flights in one of the mills in the plant made the comparison of the old and new designs possible. The evaluation of the designs in a period of three months indicated 15 t/h increase in the throughput in the case of the new flight design.

Jan 1, 2016

By Maria Agostina Cinellu

Some aspects of the reactivity of the two different kinds of gold(III) oxo complexes [Au2(N,N)2(?-O)2][X]2 [N,N = 2,2&apos;-bipyridine (bipy) (1), 6-alkyl-2,2&apos;-bipyridine (bipyR) (2), R = Me a, CH2Me b, CHMe2 c, CMe3 d, CH2CMe3 e] and [Au2(C,N,N)2(?-O)][X]2 [HC,N,N = 6-benzyl-2,2&apos;-bipyridine (bipyR&apos;) (3), R&apos; = CHMeC6H5 a, CMe2C6H5 b] (X = BF4, PF6) have been studied. Treatment with water converts the unsubstituted bipyridine complex [Au2(bipy)2(?-O)2][PF6]2 (1) and the cyclometallated derivatives [Au2(C,N,N)2(?-O)][PF6]2 (3) into the water soluble monomeric hydroxo species [Au(bipy)(OH)2][PF6] (4) and [Au(C,N,N)(OH)][PF6] (5), respectively. These hydroxo species, likely the intermediates in the formation of the oxo complexes, are quantitatively reverted to the latter ones by reflux in anhydrous solvents. Both kinds of oxo complexes react with PPh3 to give OPPh3, the gold(I) complex [Au(PPh3)2][PF6] and the free bipyridine ligands. The reaction of the dioxo complexes [Au2(bipyR)2(?-O)2][PF6]2 (2a, 2b, 2c, 2e) with different alkenes gives the unprecedented alkene complexes [Au(bipyR)(?2-alkene)][PF6]. The styrene adduct [Au(bipyip)(?2- CH2=CHPh)][PF6] (7) (bipyip = 6-iso-propyl-2,2?-bipyridine c) has been characterized, inter alia, by X-ray diffraction analysis. Organic products arising from olefin oxidation are also found in the reaction mixture.

Oct 1, 2003

By G. Zárate, G. Tapia

Anglo American Chile has been doing copper concentrate leaching studies at the laboratory and small pilot plant scale since 1992. Among the processes evaluated are bacterial leaching and pressure leaching using Mantos Blancos, Salobo Project and Quellaveco Project concentrates. Late in the nineties, it was decided to focus the research on pressure leaching, either medium or total pressure oxidation. Preliminary scouting tests were run with Mantos Blancos concentrate samples during 2000, which were repeated during 2003 together with samples of Los Bronces and El Soldado concentrates, in order to define the most suitable concentrate for running a pilot plant campaign at AARL, which was carried out in two campaigns, a first one from November 2003 through January 2004 and a second one during April 2004. Mantos Blancos was the selected concentrate and the laboratory and pilot plant results are discussed in this paper together with some preliminary economic estimates.

Jan 1, 2004

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