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By George Burrell

INTRODUCTION THE senior author of this paper, while in Colorado on other official business, made a trip to the Cripple Creek gold-mining district to get more data than are at present available regarding the composition of the gas that issues from the rock into the mines of the district. This was done at the suggestion of George S. Rice, Chief Mining Engineer of the Bureau of Mines. There are many questions of interest and importance in connection with the ventilation of the mines in the Cripple Creek district, such as the menace to life and mining of a suffocating gas entering the mines from the rock, the danger due to powder smoke (from blasting operations), and danger of continued inhalation of rock dust by the miners. This report confines itself to the first problem, the gas from the rock, and principally to one phase of this question, the composition of the gas and its effects on men and lights. A more thorough study of this and other ventilation problems is planned. That the, rock gas is a real menace is shown by the fact that miners (variously estimated from 25 to 50 by different persons interviewed) have been killed by it in the 25 years that mining has been vigorously carried on at Cripple Creek. Many men have had narrow escapes from death, some of them having been incapacitated for days. In addition, much loss of time results because at certain periods of the year or on certain days it is impossible to enter some workings. At a few mines fans force air into the workings, thus supplementing the natural ventila-

Jan 5, 1916

By Ralph W. Smith

DEVELOPMENT of the lime industry- in Ste. Genevieve County began in a crude way in 1840. According to information furnished by the Missouri Bureau of Geology, in the early days small vertical kilns built of stone were used, and wood was the fuel. Modern development began in 1904 when one company introduced steel shells lined with firebrick. Within a few years two more companies erected similar plants, and in 1925 a fourth company began operations. Thus there are today four lime companies at Ste. Genevieve, all operating at high capacity and with a gradually increasing production. GEOLOGY The limestone of Ste. Genevieve County, which has the chemical composition and purity required for lime burning, is the upper 80 or 90 ft. of Spergen formation. The Missouri Bureau of Geology, in its geological map of Ste. Genevieve County, gives the Spergen formation a total thickness of 160 ft., but only the upper portion is pure enough for lime burning, with an average raw-stone analysis of 98.7 per cent CaC03; 0.35 Si02; 0.3 R203; 0.35 MgCO3; 0.3 S03. The Spergen, one member of the Meramac group, Iowa series, of the Mississippian system, underlies an area approximately 12 miles long north and south, by 5 miles wide east and west (Fig. 1) in Ste. Genevieve County. The entire eastern two-thirds of Ste. Genevieve County is sedimentary, the formations dipping gently toward the east on an average grade of about 4 per cent, or 2 ½ º. Thus the outcrops of the various sedimentaries run approximately north and south. A line running west from Ste. Genevieve crosses the outcrops of the sedimentaries, ranging from the top of the Mississippian to the Ozarkian geological system in a space of 12 miles. Thus with the gentle dip of 2 ½ º the 160-ft. thickness of the Spergen formation stretches out in its outcrop so that it is approximately one mile

Jan 1, 1938

By M. H. Forester, John D. Cooner

ANTHRACITE ALTHOUGH the unmined anthracite will last for approximately 150 years, most of the thicker and cleaner coal beds have been almost entirely first-mined and pretty well robbed, leaving much of the present and future production to come from thin and dirtier beds. Herewith is a section of one of the dirty beds being mined in the Wyoming region [ ] This section shows that 45.8 per cent of the bed is made up of impurities and that the 45 in. of coal in the bed is in five benches, the thickest of which is 19 inches. In some localities of the anthracite region there are 14 beds of minable coal. Orderly and proper mining of the coal makes it necessary to rob or second-mine-almost all beds have already been first-mined-in sequence from the top downward. Therefore the robbing of the few remaining portions of the thicker and cleaner beds is in many instances being held up by the mining of the overlying thin and dirtier coal beds. Impurities Impurities consist of fire clay, slate, rock, and bone. The latter, which is black, contains 40 to 60 per cent carbon and often resembles good coal. In some beds there are also bands of "blue" coal, which, as the name implies, is of a bluish slaty color. Although much of this "blue" coal has a carbon content almost as high as the good anthracite, it is not

Jan 1, 1943

By Jose Luis de Valle Alonso

Although present electrolytic zinc manufacturing processes are aimed at the direct wet process recovery of the metal, and, with this end in view, several industrial scale patents have been applied for during the last few years, the object of this paper is to enhance the possible metallurgical interest in the conventional recovery of zinc and other metals from leaching residues. Therefore, its main end is the description and discussion of the recovery process of zinc, lead and cadmium from leaching residues. Fundamentally, the process consists of the following: Flotation processing to recover the non-roasted blende still contained in the residues. Pyrometallurgical processing of flotation tails in low-shaft furnaces (kilns) and open-flame rotating furnaces and the ensuing recovery of zinc, lead and cadmium as a mixture of their oxides through volatilization.

Jan 1, 1970

By Charles Will Wright

The application of the camera as an adjunct to topographic mapping began practically with its invention, and it has been employed with varying success since that time. With the exception of the camera to be described, the plate-camera has been universally used in this work, thus giving a projection of the area photographed on a flat surface. From such projections or photographs, by the rules of geometry and of perspective, points defining topographic features and seen from at least two camera-stations may be projected upon a ground-plane—the map.' In 1904 I employed the plate-camera for this purpose in Alaska, but found that the labor necessary to plot the maps, even in a general way, was long and tedious. In 1905 a small Eastman panoramic camera was fitted with spirit-levels, a sight-alidade and a transparent scale, introduced inside the camera to register the degree-points in the sky-line of the film-negative ; also, arrows to indicate the horizon-line. This was, on the whole, successful; but the details in the topography were not brought out in the views with sufficient clearness, aid the photographs were too small. These difficulties were overcome by obtaining a larger and more carefully constructed instrument, which was satisfactorily employed in the field during the year 1906. A panoramic view is made up of an integral number of perspective views upon flat surfaces, and logically is the most accurate and direct means to obtain an impression of a field of * Published by permission of the Director of the U. S. Geological Survey. Stanley, H. M. Photographic and Co-ordinate Surveying, Bans., xx., 740 to 766 (1891). Also, Flemer, J. ,4. Phototopographic Methods and Instruments, Report U. 8. Coast and Geodetic Survey, pt. 2, app. 10, pp. 619 to 735 (1897).

Jan 1, 1908

By John Chipman, Theodore B. Winkler

IN order to understand more fully the complexities of the reactions occurring between the liquid steel and the slag in the basic open-hearth steelmaking furnace, investigations in this country and abroad have turned to laboratory equilibrium studies. This paper is one of a series of reports on investigations being conducted at the Massachusetts Institute of Technology. The experimental work was completed early in 1942. The slag systems found in the basic open hearth are very complex, being made up of at least eight major components and as many others whose effect might be classified as minor. The first two papers of the series, by Fetters and Chipman,l,2 as well as the paper by Taylor and Chipman,3 dealt with the simplest possible slag system that would resemble those found in the basic open hearth-the slag system consisting of CaO-MgO-SiO2-FeO. (Taylor's rotating induction furnace eliminated the necessity of contamination of the slag by MgO.) Having arrived at some reasonable conclusions regarding the physical chemistry of the reactions between molten iron and the simple slags at equilibrium, the next step was to investigate more complex slag systems. The major purpose of the present investigation was to determine what factors control the distribution of phosphorus between molten iron and the more complex basic slags at equilibrium, and to what extent these factors are influential. The slags used contained CaO, MgO, Si02, FeO, Fe203, P205, MnO, A1203 and CaF2, but not all of the slag samples contained all of these components at one time. REVIEW OF LITERATURE Although a number of interesting papers have been published on the subject of dephosphorization of an iron bath, there are as yet no results from laboratory studies that give thoroughly reliable information on the dephosphorization reaction. Even for the supposedly simple Fe-O-P system involving iron-phosphorus melts and iron oxide-iron phosphate slags, the experimental results are contradictory and no formulas have been established that adequately fit the equilibrium conditions. The Fe-O-P system has been studied by Schackmann and Brings4' von Samson-Himmelstjerna,5 Oelsen and Maetz,6 Bischof and Maurer,7 Diepschlag and Schürmann,8 and Herty,9 and the results of their investigations appear in Table I. A number of different equilibrium constants and distribution ratios

Jan 1, 1946

By A. G. Gilbert

Paradoxical is the word. The coal industry, despite reach- ing a 22-year high in production (590 million tons), has been tagged as having its back to the wall vis-a-vis its valiant attempts to quench the nation's still unabated craving for coal. What must be even more reassuring to the industry, infected once with rumors of a uranium takeover, is a nation's almost insatiable appetite for electricity. Between 1967 and the summer of 1970, utility stockpiles were being gobbled up, diminishing to 79% of the January 1968 level.

Jan 1, 1971

By Bruno Nordberg

THE high cost of coal in Butte and the development of large amounts of cheap electric power from the Missouri river caused the Anaconda Copper Mining Co. in 1908 to make an investigation as to the possibility of adapting this cheap electric power for the operation of their many large hoisting plants. At this time electric power had already been adopted for practically all other power purposes around the mines, such as pumping, compressing air, etc. The map (Fig. 1) shows the location of the mines of the Butte mining district. These mines are located within a circle of approximately a 1-mile

Jan 9, 1913

By ROBERT H. BOOTH

THE happy intra-plant relationships of the Bridgeport Brass Co. are largely attributable to the interest of the management in this important business factor. In furtherance of this development Carl F. Dietz, President of the Company and a member of the Institute, has contributed the novel plan for the objective presentation of business economics, described herein. All of the officers of the corporation are active in its management and they together with many other workers filling both executive and subordinate positions have a substantial financial interest in the enterprise. The viewpoint of this organization is fairly reflected by the following quotation from Roosevelt's "The Foes of Our Own Household."

Jan 1, 1924

By S. T. Wlodek

The scale md subscale reaction products were identified and their rates of formation were studied in air over the range 1600" to 2000°F (871 " to 1149°C) for periods of up to 400 hr and for hoth the solution-annealed and aged conditions. The effect of prior sltrface preparation on suhscale oxidation was also studied The general oxidation behavior of both Ni-Cr-Mo-Al-Ti type alloys was similar. A surface film of a, Al2O3, forms immediately on exposure Subsequent oxidation continued at a linear rate (QL = 55 * 5 kcal per mole) as colonies of Cr2O3 nucleated at the A12O3/gas interface Further oxidation proceeded at a paraholic rate zvhiclz could he fitted to two successive rate constants. During paraholic oxidation, and depending on temperature, the scale consisted of Cr2O3, NiCr2O4 , and TiO2 with traces of NiO. In the case of Rene 41, the activation energy of both paraholic processes was 66 * 3 kcal per mole suggesting that diffusion of cations tlzrozrgh Cr2O3 was the rate -determining process. An unusual decrease in the oxidation of Udimet 700 at 1900°F where a spinel of Ni(A1,Crh0, zuas the predominant reaction product prevented the accurate assignment of activation energies for this composition. In both alloys internal oxidation of Al2O3 commenced shortly after parabolic scaling was observed. Prolonged exposure prod7tced intemal oxidation of TiN, and in Udimet 700 a complex Mo-Ni nitride was also found. At 1900oF, the subscale reactions in Udimet 700 undergo an inversion which parallels the decrease in surface oxidation; internal oxidation ceases hut is replaced by the formation of "spherodized" 3.' colonies. Surface-preparation techniqtles which introduce appreciable working, such as coarse surface grinding or grit blasting. increase the amount of alloy depletion and internal oxidation in Reni 41. The reverse is true of Udimet 700 for which electropolished or mechanically polished specimens show much more subscale oxidation than strongly worked stirfaces. The strongest commercial nickel-base alloys presently available are generic to the Ni-Cr-Mo-A1-Ti base which exploits the precipitation of Ni3(A1,Ti) as the main strengthening mechanism, while relying on solid-solution strengthening by molybdenum and chromium reinforced by the pre- cipitation of carbides to attain maximum properties. This study characterizes the oxidation behavior of Rene 41, the strongest alloy of the Ni-Cr-A1-Ti type commercially available in sheet form, and Udimet 700, whose higher aluminum and titanium content allows it to exhibit one of the more attractive combinations of high-temperature properties available in a wrought product. The scaling processes of complex, type nickel-base alloys have received relatively little attention. Malamand and vidal as well as Poulignier et al.2'3 have determined the composition gradients across the metal/oxide interface produced by high-temperature oxidation and considered the effect of surface perature, Limited weight-gain data has also been published by Fere 5 for alloys of this type and Radavich6 has identified the reaction products on Udimet 500 and Inco 702 after oxidation at 1832°F. Reference can, of course, be made to the excellent reviews of Kubaschewski and Hopkins7 or Ignatov and Shamgunova8 for a summary of the data available on the oxidation of binary and ternary alloy systems which are related to the more complex alloys considered here. EXPERIMENTAL The analyses of the different commercial heats studied are given in Table I. Using the experimental procedures previously established,9 continuous weight-gain data were obtained on both heats of Rene 41 sheet (A and B) and 150-mil-thick slices of cast Udimet 700. Subscale oxidation reactions were followed by static exposure of cylindrical specimens obtained from swaged Rene 41 (Heat C) and Udimet 700 (Heats E and F). In brief, continuous weight-gain tests were performed on specimens with a surface area of 10 to 12 sq cm. These were abraded through 600 grit Sic paper, electropolished to 2p rms in an electrolyte of 10 pct H2So4 in ethanol, and lightly etched in 10 pct HCl in ethanol before final washing and rinsing in ethanol. All continuous weight-gain data were obtained in dried (-70°F dew point) flowing (1 liter per min) air to an accuracy of +0.1 mg. Subscale oxidation processes were followed by the metallographic examination of 0.5-in-diam by 1.0-in.-long specimens. After an initial center-less grinding, various additional surface treatments were employed to determine the effect of surface preparation on subscale oxidation processes. Before exposure in zirconia crucibles, all samples were lightly etched in 10 pct HCl-ethanol, washed in ethanol, and dried. The depth of internal oxidation was measured to ±0.00025 in. on unetched specimens mounted so as to provide a taper mag-

Jan 1, 1964

By T. L. Joseph

The extent to which hot metal from the blast furnace affects open-hearth practice and the quality of steel produced has been discussed widely. Open-hearth operators have attributed difficulties experienced in making satisfactory steel to characteristics of the pig iron not disclosed by ordinary analysis. The commonest criticism of the iron has been that it is "physically cold" or "dirty." Often when the blast furnaces are working irregularly the quality of the iron is questioned. A cold hearth, slipping and hanging, the use in the past of unsintered flue dust, and the use of ores difficult to smelt have been associated with the production of iron of poor quality. The difficulty of the situation is that we have no proven yardstick for quality aside from ordinary analysis. Uniformity in analysis is recognized as being important, but the difficulty of changing the open-hearth practice when the iron analysis varies widely may not always be fully appreciated. Although the problem of correlating the characteristics of steel with those of pig iron is admittedly obscure, the effort of producers of quality steel to investigate all factors that may have a bearing on the final product is justified. This report contains data on the oxides in several hundred casts of basic iron produced in a furnace during the course of normal operation on Lake ores. Incidental to the study of the oxides in the iron, it was desirable to follow closely the temperature of the iron. The effect of temperature of the iron upon the silicon and sulphur present is discussed. A general relation between the basicity of the slag and the sulphur in the metal was developed. The amount and composition of oxides in the hot metal and in the steel bath during various intervals between melt-down and tap are discussed. Heats of rimmed steel, killed steel, and semikilled steel were investigated. The hot metal on individual heats was either all taken from a mixer or consisted partly of direct metal and partly of metal from the mixer. Samples of the iron for oxide determinations were

Jan 1, 1937

By Howard H. Fields

Any mining engineer with a desire to operate independently, with some financial backing, and with no fear of heavy responsibility and long hours, should be able to make a comfortable living in Mexico. Barring a few inconveniences such as a lack of satisfactory liability or accident insurance, the difficulty of obtaining repair parts or vehicles, and the length of time required to receive returns from shipments, the operation of small mine is not at all difficult. It is, in fact, a little easier to find a good prospect in Mexico than in the U.S.

Jan 1, 1950

By William P. Blake

(Canal Zone Meeting, November, 1910.) A DEPOSIT of manganese-ore near Tucson, Ariz., merits notice by reason of the peculiar form in which it occurs, and as a striking. example of ore-deposition by vadose upward capillary flow of metal-bearing solutions with concentration at the surface of the country-rock. This deposit occurs at the northern end of the Coyote mountains, about 40 miles west of Tucson, upon the outcropping beds of porphyritic rock, which appear to be partly-metamorphosed strata of volcanic tufa, probably of late Secondary or of Tertiary age. The strata dip northward at a low angle, and present a series of basset-edges in parallel lines of outcrop, east and west, facing the south and extending over many acres. Successive groups of these outcrops, from 5 to 20 ft. in breadth, are coated with oxides of manganese in lustrous black films and crusts, shining in the sunlight like polished ebony, and covering the whole surface of the rock above the soil. Seen at a little distance, these croppings look like solid ledges of massive and pure ore; but closer inspection and a few blows of the hammer reveal their true nature as a superficial coating allied in origin to the blackened shining surface of rocks exposed in desert-regions, familiarly known as " desert paint" or "desert varnish,"' similar to the phenomena described by me in a former paper, but much thicker and heavier. * By reason of the death of the distinguished author, this communication, probably his last communication to technical literature, is published without revision of the proofs by him. A term first given y G. K. Gilbert. See Rocks, Rock-Weathering, and Soil; by George P. Merrill, p. 256 (New York, 1897). Superficial Blackening and Discoloration of Rocks, Especially in Desert Regions, Trans., xxxv., 371 (1905).

Sep 1, 1910

By J. H. L. Vogt

TABLE OF CONTENTS. PAGE Introduction,...........125 I. The Original Source of the Heavy Metals of Ore-DepoBits,. 126 Distribution of Elementary Substances in the Earth's Crust,. . 128 11. The Relation between Eruptive Processes and the Formation of Ore-Deposits, Especially Buch AS have been Produced by Eruptive After-Actions,........ Ore-Deposits Formed by Magmatic Segregation,..... Ore-Deposits Formed by Eruptive After-Actions,..... Cassiterite-Veins and Apatite-Veins,...... Ore-Deposits of Contact-Metamorphic Origin,.... Pyritic Deposits,.......... Veins of Gold, Silver and Lead-Ore,......142 Conclusions,........... 111. The Nature of the Ore-Solutions in Vein-Fissures, and the Metasomatic Alterations along the Ore-Veins,. .. 147 The Association of Vein-Minerals,.......147 Deposition of the Vein-Minemls,........148 Alteration of the Country-Rock,........ Classification of Metasomatic Alterations,...... 149 Additional Observations,......... Kaolinization,..........150 Comparison between Cassiterite-Veins and Lead-Sulphide Veins,. 154 Comparison between Formation of Greisen, etc., and Propylitiza tion, etc.,........... Conclusions,........... IV. Differences of Depth in the Original Positions of EPIGENETIC Deposits ; and the Secondary Alterations of Deposits,. . 158 Original Differences of Depth,. .. .. .. . Gecondary Altemtions of Ore-Deposits,......, Introduction. In the latter part of November, 1900,I received through the Secretary of the Institute the papers of Messrs. Van Hise, Emmons, Lindgren and Weed, presented at the Washington meeting of February in that year, with the request (urged also by Mr. Emmons) that I would furnish for the Richmond meet-

Jan 1, 1902

By Samuel Hoyt

THE writer has long been interested in seeking an explanation of the upper heat effect in the copper-tin alloys over the a + ß range, first described in 1913. These notes are offered, not at all as the final explanation of this heat effect, but rather to indicate certain progress which has been made toward establishing what happens over this temperature interval. While working on the thermal analysis of the copper-rich kalchoids (copper-tin-zinc alloys), it was noted that those alloys containing major portions of tin and minor portions of zinc exhibited two marked heat effects, one at about 520° C. and the other at about 600° C., instead of the single effect which is generally observed in either of the two binary series. This matter was discussed with Dr. Guertler, who suggested that a heat effect at about 600° C. in the pure copper-tin alloys might be expected. This led to a more searching examination of the thermal critical points in the pure copper-tin alloys, with the result that a marked, although somewhat weak, heat effect was located at about 600°. Somewhat later, this upper heat effect was discussed with Dr. Burgess, and it was requested that the Bureau of Standards make heating and cooling curves of one of these alloys for the purpose of removing any possible doubt as to the actual presence of the heat effect. Results obtained by the Bureau are given in Plate I. In an earlier paper1 differential curves were published showing that the heat effect occurred at constant temperature over the a + ß range and increased in magnitude with the amount of a up to a point somewhat above 20 per cent. tin. No heat effect was noticed at this temperature in the eutectoid alloy. The existence of this heat effect seems to require a modification of the present copper-tin diagram in the a + ß field, and it has been the object of the work here presented to secure the evidence upon which such a change should be based.

Jan 12, 1918

By F. R. Zachar

IT has always been understood, in northern West Virginia where both the Pittsburgh and Sewickley seams are mined, that pillaring or splitting in the lower Pittsburgh seam could break the interval strata and make mining in the overlying Sewickley difficult or impossible. In some instances, however, mining methods practiced in the overlying Sewickley have reversed the problem, resulting in a shifting of the intermediate layer and destroying valuable acreages of the Pittsburgh seam below. The Pittsburgh seam in this area is, on the average, 102 in. thick. About 18 in. of low-quality head coal are left for roof protection as it is mined. Immediately over the coal are two draw slates, two rider 'seams, and a good hard black shale, locally called black rock, which serves as a permanent roof where draw slates and riders are taken down on certain main haulroads. In most areas mined in this seam in the past the bottom has been satisfactory but soft. However, in areas now being mined by the Christopher Coal Co. in Monongalia County the bottom is very hard and unyielding. The Sewickley seam, lying 85 ft above the Pittsburgh, will average nearly 70 in. in thickness and is overlain by massive shales and sandstones. Much of the seam is mined only down to the "sheep skin," a hard band about 4 in. above the bottom, which is composed of relatively hard shale. Fig. 1 shows a typical cross-section through the Pittsburgh and Sewickley seams in the area being discussed. The thin Redstone seam is not deep-mined but is stripped in some locations where it outcrops. Most of the Sewickley seam in the Morgantown areas has been mined out from 10 to 30 years. There are at present only two large mines and five or six others of small production operating in that seam. Mining systems in the past were generally of the room and pillar type with some full pillar extraction. This seam in the Scott's Run area was operated by as many as thirty or forty different companies at one time, during an era beset with strikes, market failures, and depressions. Most of the barrier pillars along the many main haulroads were abandoned, and blocks of Sewickley coal that would be fully recovered with today's machinery were left unmined when conditions became anything less than favorable. Consequently the mined-out Sewickley is spotted throughout with solid blocks varying in size from 100x100 ft to 200x400 ft and larger. It is these unmined Sewickley blocks surrounded by worked-out portions that have caused transmissions of roof stresses to underlying Pittsburgh mining areas, see Fig. 2, resulting in untold difficulty. As the Christopher Coal Co. operates both the Pittsburgh and Sewickley seams, accurate maps of workings in both seams are readily available and are regularly consulted. The first Pittsburgh squeeze attributed to overlying Sewickley blocks occurred in the Arkwright mine, where a shuttle car crew was developing a section consisting of seven panel headings. These entries were being driven in solid coal 3400 ft from the nearest worked-out Pittsburgh area. As mining advanced it was noticed that certain ribs began to slough and certain areas to show signs

Jan 1, 1952

By Richard E. Chism

Some years ago, when I was seeking an illusive fortune and gaining a precarious existence in the primeval forests of Brazil, there penetrated, even to my headquarters in that far-off land, the story of a new-found mining district, where mountain peaks were ribbed with silver, and valleys teemed with virgin gold. Such were the stories that caused hundreds of men to seek their fortune in Sierra Mojada, and to return heaping curses, loud and deep, upon the vivid imaginations that had evolved the glittering fiction. Nevertheless, the rumors had some foundation of truth. The ribs of silver exist, if not the placers of gold; and a flourishing town, of some three thousand people, with two leading mining companies and several smaller ones, in operation, represents what was permanent in the excitement of 1879. Geographical Situation. The town of Sierra Mojada is situated in the State of Coahuila, Republic of Mexico, in latitude 27' 24' N., and longitude 26' 40' W. of Washington, 4' 36' W. of the City of Mexico, and 103' 43' TV. of Greenwich. It lies about 70 miles, in an air-line, N. E. of Escalon station, on the Mexican Central Railroad; but by the present wagon-road, which makes a long detour to turn the mountain range, the distance to the station is about 105 miles. The nearest towns are Huajuquilla, in the State of Chihuahua, about 125 miles due west, and Cuatro Cienegas, in the State of Coahuila, 112 miles to the eastward. Between these points and the town of Sierra Mojada, and to the north of this town, the country is an immense desert, entirely uncultivated, almost uninhabited, and very little known. This

Jan 1, 1887

By L. C. Graton

The federal taxes on incomes and excess profits are of course heavy. In 1917, the value of the mineral production of the United States was a little in excess of $5,000,000,000. The total of federal taxes for that year, for the mineral producing companies, as computed by themselves, amounts, according to tentative compilations, to about $207,000,000, and the total for the comprehensive group of mineral and metal industries to about $766,000,000, which figures represent respectively 9.5 per cent. and 35.1 per cent. of the total tax paid by all corporations. Because of greater complexities in applying the revenue laws to mineral properties than to most other industries, opportunity is afforded for wide differences of view. The taxes indicated above, therefore, are not final and may conceivably be very materially increased. For 1918, the taxes are expected to be still greater, but no compilations are yet available. Taxes at a high rate are to continue indefinitely. The subject is clearly of gravest import to the mining industry in particular. The Commissioner of Internal Revenue, who is charged by law with the administration and collection of the taxes, is determined that these functions shall be performed in a just and businesslike way. Fairness and finality are to be the chief objectives. In view of the peculiar conditions that attach to the tax program as applied to mines and other wasting industries, like oil, gas, and timber, the Commissioner has resorted to professional advice and assistance by manning a Sub-division of Natural Resources with competent engineers, brought in from the several industries, into whose hands he has placed for solution the technical questions involved. These engineers have a two-fold duty: (1) to devote to the solution of these problems their own knowledge and experience; (2) through their acquaintance with their respective industries, and with the men engaged in those industries, to focus upon these problems, by conferences and otherwise, the best opinion of the country. The principal object of this paper is to acquaint the mining profession with the attitude of the

Jan 1, 1923

By L. C. Graton

The federal taxes on incomes and excess profits are of course heavy. In 1917, the value of the mineral production of the United States was a little in excess of $5,000,000,000. The total of federal taxes for that year, for the mineral producing companies, as computed by themselves, amounts, according to tentative compilations, to about $207,000,000, and the total for the comprehensive group of mineral and metal industries to about $766,000,000, which figures represent respectively 9.5 per cent. and 35.1 per cent. of the total tax paid by all corporations. Because of greater complexities in applying the revenue laws to mineral properties than to most other industries, opportunity is afforded for wide differences of view. The taxes indicated above, therefore, are not final and may conceivably be very materially increased. For 1918, the taxes are expected to be still greater, but no compilations are yet available. Taxes at a high rate are to continue indefinitely. The subject is clearly of gravest import to the mining industry in particular. The Commissioner of Internal Revenue, who is charged by law with the administration and collection of the taxes, is determined that these functions shall be performed in a just and businesslike way. Fairness and finality are to be the chief objectives. In view of the peculiar conditions that attach to the tax program as applied to mines and other wasting industries, like oil, gas, and timber, the Commissioner has resorted to professional advice and assistance by manning a Sub-division of Natural Resources with competent engineers, brought in from the several industries, into whose hands he has placed for solution the technical questions involved. These engineers have a two-fold duty: (1) to devote to the solution of these problems their own knowledge and experience; (2) through their acquaintance with their respective industries, and with the men engaged in those industries, to focus upon these problems, by conferences and otherwise, the best opinion of the country. The principal object of this paper is to acquaint the mining profession with the attitude of the

Jan 1, 1923

AlFred JamEs," London, Eug.:—I thank you, gentlemen, for Sour kind invitation to address you. It is a very great pleasure for me to be here at your annual meeting, and, although I have been a member since 1894, this is the first opportunity I have

Jan 1, 1909