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By R. E. Reed, R. D. Leggett, Paxton, H. W.

TECHNIQUES have been developed for growing monocrystals and bicrystals of Fe-20 Cr, Fe-20 Cr-20 Ni, and Fe-18 Cr-8 Ni alloys by both the strain-anneal and the Bridgeman techniques. None of the techniques are new but since they are simple and many people have expressed interest, they are described here quantitatively as they could be modified for other single-phase "commercial" materials of high melting point. CRYSTAL GROWTH BY STRAIN ANNEAL Flat tensile specimens with a tapered gage length were initially studied to deduce the approximate critical strain. Normal flat tensile specimens were then used. The optimum procedure for the austenitic steels (Fe-Cr-Ni) deduced from a variety of cold reductions, recrystallization treatments, tensile strain, and growth anneals was as follows: cold reduce 70 pct, recrystallize (after machining tensile specimens) at 1000°C for 1 hr, strain in tension 2.5 pct, and then heat to 1350°C as rapidly as possible. A time of 100 hr at 1350°C is usually sufficient to pro-

Jan 1, 1960

By Carl Floe

THE possibility of separating the various constituents of mixed ores or metalliferous products by differentially producing their soluble sulfates has not received the consideration that it deserves. The production of the soluble sulfate may be accomplished by baking the ore with sulfuric acid or by treating it with gases containing oxides of sulfur. This paper is primarily concerned with the first method. The procedure used was to mix the material with a solution containing a definite weight of sulfuric acid, baking the mixture at various tempera-tures and then leaching out the soluble sulfate with water. The amount of acid used was calculated to produce certain desired soluble sulfates. The temperature of baking depended on the decomposition points of the sulfates involved. The object was to prevent the formation of or to decompose certain sulfates while leaving a maximum quantity of another sulfate in a water-soluble form. This procedure has two possible advantages over the ordinary method of leaching with an aqueous solution of sulfuric acid. First, a more selective leach may be obtained, and second, the higher temperatures and stronger acid concentrations involved will permit a better recovery of materials that are difficultly soluble in relatively dilute aqueous sulfuric acid solutions. The method of sulfuric acid baking followed by water leaching is not new, as it has been applied in the treatment of various metalliferous materials such as the recovery of cadmium from flue dust1, the re-treat-ment of zinc leach residues2 and the working up of electrolytic slimes3.

Jan 1, 1936

By S. J. CRAIGHEAD

IN 1912 the United States Smelting Refining and Mining Company made a large investment in a number of coal properties in Utah and in 1915 a subsidiary, the United States Fuel Co., was organized to take over these properties. Operations started in 1916 and the Company soon became, and remains, one of the major coal producers of the State. It now produces approximately one million tons of coal annually, which is about 22 per cent of Utah's output. The U. S. Fuel Co. owns large reserves of good coal and is in a position to expand operations with the industrial growth now taking place in the West. Traveling through the Western States, one is struck by numerous advertising signs portraying the picture of jovial Old King Cole of nursery rhyme fame. His rotund figure and beaming countenance are the symbols of Utah King Coal, the product of the King mine of U. S. Fuel Co. King Coal is a by-word of quality coal throughout all the Western States.

Jan 1, 1948

TO THE. BOARD OF DIRECTORS AND MEMBERS OF THE AMERICAN INSTITUTE OF MINING AND METALLURGICAL ENGINEERS GENTLEMEN Submitted herewith are the report of the Treasurer for the year 1945 and reports for the same year of the following committees: Membership, Admissions, Papers and Publications, Mining and Metallury (Magazine), and Library. In this review of the year by the Secretary reference frequently will be made to the "Paul" Committee and to the "hotter" Committee. The first is the special committee on Divisional Relationships and the second the special Committee on Ways and Means. These two important committees, appointed by President Harvey S. Mudd under authorization of the Board of Directors on March 21, 1945, were composed as follows:

Jan 1, 1946

By R. J. Teitel

FOUR or five years ago an investigation was initiated to study and develop basic information on llquid metal fuels for future power nuclear reactors. The objective was to find fluid forms of uranium (solutions or dispersions) in low melting alloys. A summary of the different fuels was presented in a recent article by Teitel, Gurinsky, and Bryner.' The combination of uranium and bismuth, with its low thermal neutron cross section and low melting point, is of basic interest to the development of these fuels. Most of the previous effort on the U-Bi phase diagram was done under security regulation. Ahmann and Baldwin' reported their findings on the U-Bi system in 1945. Their results indicated that the phase diagram had at least two compounds and possibly one more. UBi, and UBi were established by chemical analyses of residues after high temperature centrifugation of alloys. UBi, decomposed peritectically at1980°C and there were signs of another reaction above that. UBi melted at a very high temperature, and there were also signs of a monotectic at high temperatures in high uranium alloys. The solubility of uranium in liquid bismuth has received attention by three groups of authors: Bareis,X ayes and Gordon,' and Ahmann and Baldwin.' The latest and most widely accepted data is that of Bareis, and it is included in Fig. 1 along with new data at higher temperatures. Brewer et al." and Ferro"'' have used X-ray diffraction to determine the number and crystal structure of the compounds. Brewer identified the structure of UBi to be a simple NaCl cubic structure having a cell edge of 6.364A. The density of the compound was calculated to be 11.52 g per cu cm. Two other unindexed patterns were presented as possibly belonging to two other compounds. Ferro agreed with Brewer on the crystal structure of UBi and identified the structure of UBi, and U,Bi,. The intermetallic compound UBi, has a tetragonal cell with a = 4.445A and c = 8.908A. The density of the compound was determined and the number of atoms per cell (six atoms) was calculated. The X-ray density reported was 12.35 g per cu cm. The compound UsBir was treated in a similar way and it was reported to have a cubic structure 9.35A on an edge and to contain 28 atoms per cell. The density was given as 12.59 g per cu cm. Teitel reported that there was a compound UaBi, and no UBi, compound. (The difference in the compositions is 3.3 pct U.) This conclusion was based upon the extrapolation of some 20 tie lines in the

Jan 1, 1958

By L. S. Darken, H. A. Wriedt

An investigation has been made of nitrogen absorption by the lattice defects in a low-carbon steel afte~ Plastic deformation. Specimens in which defects were distributed by various combinations of cold rolling and vacuum heat treatment were equilibrated with controlled ammonia + hydrogen mixtures at 300° to 450°C to study the relation between the solubility and the thermodynamic activity of nitrogen. The results are interpreted in terms of nitrogen being absorbed upon two different types of defect sites, called A sites and B sites. The concentrations of these sites are calculated for specimens with various histories of straining and annealing; and the thermodynamic relations descrihing the equilibrium distribution of nitrogen among the A, B, and ordinary interstitial sites in ferrite are evaluated as follows: THE generalization that the solute atoms in a solid solution interact with imperfections in the solvent lattice is now universally recognized and the subject of an extensive literature. All types of imperfections—point, line, or surface—exhibit these interactions, but the relative importance of each type depends upon its concentration, the strength of its interaction with the particular solute atom, and whether the interaction is attractive or repulsive. The strength and sign of the interaction vary with the vectorial displacement of the solute atom from the imperfection in the crystal. The concentration of lattice defects increases during plastic deformation and the effect of the imperfections upon the solute atoms is usually perceived only after cold work or irradiation. Two experimental methods have previously been used to observe the effects of interaction between nitrogen atoms and lattice imperfections in a iron. Internal friction, which was first used for this purpose by Dijkstra,1 has been applied more often than the electrical-resistivity method of Cottrell and Churchman.2 The method of the present investigation has not been used before.* Uniform specimens of steel with a metastable defect structure are produced by cold rolling and subsequent heat treatment below the recrystallization temperature. Variations in the defect structure are obtained by varying the amount of strain and the heat-treatment conditions. The specimens are then saturated with nitrogen at moderately elevated temperatures in ammonia + hydrogen mixtures having various thermodynamic activities of nitrogen below saturation with Fe4N. From the nitrogen contents of analyzed samples, the metastable equilibria of interactions between the defects and nitrogen can be established and the concentration of sites for nitrogen atoms in the lattice defects calculated. A steel was used in the present experiments instead of purified iron or iron alloys because the amount of nitrogen absorbed at defects is larger in the steel over a much wider range of experimental conditions and could therefore be measured more accurately. The effect of alloy composition is discussed in Part II of this paper; it is sufficient to say here that impurities and phase heterogeneity in ferritic alloys favor the generation and/or retention of larger defect concentrations during plastic deformation and annealing at 300° to 500°C. MATERIALS AND EXPERIMENTAL PROCEDURE The experimental specimens were prepared from stock of a low-carbon steel, which will be called "X steel" here, with the composition: C, 0.12 pct; Mn, 0.43 pct; P, 0.010 pct; S, 0.034 pct; Si, 0.007 pct; As, 0.086 pct; Cu, 0.022 pct; Ni, 0.009 pct; Cr, 0.003 pct. The stock was all from a single ingot made by the basic open-hearth process, which was hot-rolled to strip 0.080 in. thick.. This hot-rolled strip, given the code designation "XH", was the starting material for preparing a series of cold-rolled sheets. The latter are designated "XC27",

Jan 1, 1965

By J. Bartrum, I. S. Schache, H. J. Dobrowolski

Developments in milling of silver/lead/zinc ores at Mount Isa since 1970 have followed broad objectives to improve metallurgical performance and to increase plant capacities for Mount Isa ores treated through the No. 2 Concentrator. Pilot Plant work on a range of Hilton ores has led to detailed feasibility studies on application of heavy media pre-concentration and zinc reverse cleaning techniques on Mount Isa ores. The role of these developments in achieving metallurgical goals and effects of different ore characteristics are discussed.

Jan 1, 1977

By T. H. Aldrich

(San Francisco Meeting, October, 1911.) THERE are two conditions generally prevailing upon the earth-those within atmospheric influence, tending towards oxidation, and those away from atmospheric influence, tending towards reduction. Practically all mineral substances from mines of any depth are in a reducing condition. Since the cyanide process, in order to dissolve silver or gold, requires that the prevailing conditions under which it operates shall be oxidizing, and the materials usually acted upon being of a reducing character, it becomes necessary to supply oxygen to the solution carrying the cyanide. This oxygen is usually supplied through the medium of dissolved air in the solution, or through the medium of various chemical compounds, which upon combining with the solution or the ore give off a part of their oxygen. Strange as it may seem, practically all mineral substances are partly soluble in water, especially water carrying alkali or cyanide. The greater the surface exposed and the finer the material is ground, the greater will be the rate of dissolving of the reducing agents from the ore into the cyanide solution. In most cases, if the solution carrying the ore particles is agitated with air, the air will dissolve into the solution faster than will the reducing-agents; but in some cases the reducing-agents will dissolve more rapidly on account of easy solubility or greater surface exposed. It is a dissolving race between the oxygen from the air and the reducing-agents from the ore, and if the reducing-agents predominate, cyanide will not dissolve the gold from the ore. In many cases it will dissolve some of the gold, because in a mass of irregular shape some of the gold particles might be exposed upon the outside surface of a particle of rock;' but if the solution had to penetrate through cracks, the side-walls of which were lined with reducing-agent-

Feb 1, 1912

By Major N. R. Junner

Although manganese-garnets are rarely seen in hand specimens of the manganese ores and associated rocks, they have been detected by the writer in thin sections of all the ores and wall rocks that have been sliced, with the single exception of the Insuta deposit. Rhodonite, and an almost colorless amphibole, which appears to be manganiferous, are less common. Types of Occurrence (a) Rocks Composed of Manganese-garnet and Quartz The best known examples of this type are from near Bole and Wa in the Northern Territories of the Gold Coast, and from near Chama in the Gold Coast Colony. Normally these are fine and even-grained rocks, in which the garnets cannot be recognized in hand specimens. They are often stained with secondary manganese oxide. Thin sections examined microscopically are seen to be composed of aggregates of minute crystals of garnet in a matrix of mosaic quartz. Some manganese oxide and braumite (?) is often present, but other minerals are exceptional. The relative proportions of garnet and quartz in these rocks vary greatly and there is a complete gradation from quartz-rock to garnet-rock. (6) Rocks Composed Mainly of Manganese-garnet and Manganese Oxides Rocks of this type are known from Kalimbi Hill near Siripe, Pabini Hill near Bangwon, near Odumase and Konongo, and in the Ya Ya creek, about 5 miles east of Dunkwa. These are usually fine-grained banded dark-colored rocks, composed of abundant minute garnets in a matrix of black manganese oxide and braunite (?). A little microcrystalline is often present, and occasionally a little colorless amphibole. quartz (c) Rocks Composed of Rhodonite and Manganese-garnet Rocks of this type are not common. They are known from near Chama, and from the road between Senyong and Mangkuma. Some quartz is usually present. All these rocks resemble closely in texture and composition certain rocks from India, described by Fermorl as "gondite;" and they also resemble certain rocks described by Derby2 from the Queluz district,

Jan 1, 1927

By F. H. Willcox

In Bessemer-steel practice, air is blown through a bath of iron, or projected strongly upon its surface to burn out silicon, manganese, and cafbon. Toward the end of the blow, when the iron is not protected from oxidation by these elements and the excess of air becomes great, there is oxidation of the iron. In open-hearth practice, the same difficulty is experienced with dissolved gas and oxides in the product, though not to as great or severe a degree as in the Bessemer process because the oxidizing conditions grow less severe as the end of the heat is approached, and if the bath is allowed to boil for a time it undoubtedly frees itself from a large part of the gas and oxides which have been absorbed in the earlier part of the process. Basic open-hearth steel is usually assumed to contain a larger proportion of oxides than acid open-hearth steel, but it may be said that all steel, Besserner and open-hearth, contains more or less oxide of iron dissolved in the fluid metal at the end of the "blow" or "heat." That certain metals are solvents for their respective oxides has been shown, in the case of copper, by Heyn, and, in the case of iron, by Law. It is indicated that the solubility of iron oxide in iron increases with the purity and temperature of the metal. This confirms what is observed and known by operating men, and these observations may be summarized as follows: 1. Cast iron. is rarely subject to oxidation, as is logical from its composition. 2. Normal steel, unless deoxidizers are added, contains blow holes. 3. Steel known to be oxidized is full of blow holes. 4. The addition of deoxidizers prevents, to a greater or less degree, the formation of blow holes in normal steel. With these observations in mind, it is logical to deduce that the cause of blow holes lies in part in the presence of dissolved oxide of iron in the molten steel and its consequent reaction with the carbon of recarburizers, when these are added, to form gases. (Another factor in the origin of blow holes is, of course, the solubility of gases themselves in the steel and

Jan 1, 1917

Jan 1, 1919

By D. J. Pye

Certain high molecular weight synthetic polymers in very dilute solutions decrease water mobility in porous media 5 to 20 times more than would be expected from the solution viscosity. This indicates that increasing water viscosity to reduce adverse mobility ratios in water floods is economically feasible in many situations. Laboratory results are consistent with accepted theory with respect to improved areal sweep, permeability distribution and displacement efficiencies as would be predicted from the solution mobility measured in the core. The laboratory results have been confirmed by field pilot floods which recovered 80 per cent and 100 per cent more oil than comparative water-flood pilots in fields containing 16 cp and 130 cp oil respectively. Economic analyses based on pilot data indicate the method to be profitable. INTRODUCTION The desirability of improving the water-oil mobility ratio in waterflood-ing operations has long been appreciated, especially for high viscosity crudes. Methods of reducing the oil viscosity by application of heat, gas resaturation and miscible drives have met with some success. Conversely, it has been generally conceded that increasing the water viscosity would also be effective, but the amount of thickening agent required to effect an appreciable increase in viscosity is discouragingly high. The use of such materials as glycerin, sugar, or glycols is completely out of the question economically, so that considerable attention has been given to the use of the much more efficient synthetic water-soluble polymers as viscosity improvers; but even these materials are not economically attractive. If increased water viscosity could be economically realized, marked improvements in areal sweep efficiency, as discussed by Caudle and Wittel and others, would be realized in field operations. Similarly, the improved mobility ratio would bring about increased recoveries by correcting permeability distribution problems as discussed by Stiles2 and Dykstra and Parsons,' and improvements in displacement efficiency would be obtained as recognized by Buckley and Leverett4 and Welge.5 LABORATORY STUDIES THE RESISTANCE EFFECT In the course of research to develop a more efficient water-soluble polymer viscosity builder, we discovered that a very few types of water-soluble polymers exhibited a most unusual and very interesting property not previously observed. Among the earliest materials showing such activity were polymers containing acry-lamide. Fig. 1 shows a typical plot of the solution viscosity vs concentration for one of these polymer solutions as determined in an Ostwald viscometer. As usual, such a plot is an approximate straight line on semi-logarithmic paper. Now, an inspection of Darcy's law, shows that a viscosity value can also be determined in a formation sample if the pressure, flow rate and permeability are known. If the core permeability is previously determined with wa- ter or brine, then the viscosity of another aqueous fluid may be determined from the equation. The viscosities so determined for glycerin (glycol or polyvinyl alcohol solutions, for example) agree with the viscometer determinations. However, in the case of the water-soluble polymer solutions in which we are interested, the viscosities measured in the formation sample depart very markedly from the viscometer values. A typical relationship for a polymer solution is also shown in Fig. 1. This unusual departure from the expected response is referred to as a resistance property of the polymer and is quantified as "resistance factor". Since the resistance factor R can best be determined in a core under study, the term has been defined on the basis of the ratio of the brine mobility to the polymer solution mobility at residual oil saturation so that:

Jan 1, 1965

By C. H. Mathewson, J. A. Collins

The process of plastic extension of face-centered cubic single crystalline rods is so well understood, since the notable studies of Taylor and Elam,1 that the change in orientation of any crystal by slip and rotation may be predicted from the measured elongation. It is customary to assume a very homogeneous deformation, wherein gliding lamellar arc free to rotate so that their slip direction continually approaches the axis of the rod, until a second slip system comes into operation; whereupon conjugate slip proceeds quantitatively to an end adjustment with the [121] direction in the axis of the rod. This process has been checked in malty face.-centered cubie materialsand and readily permits the preparation of specimens that have been subjtvted to various determinable amounts of shearing action. It is elearly of interest to study in such measurably strained speeimens the, development of a recrystallized structure on annealing and if possilble detect the source of nuclei from which the new crystals grow. Strain-:~nneali~ig experiments of this charactcr have been performed by others but not in detail sufficient to permit a study, for example, of the number of recrystallized grains vs. the amount of shear. In the experiments now reported, this was done with a wide variety of orientations covering nearly the entire range of slip on a single system and corresponding to amounts of shear (ratio of shearing distance to distance between lamellae at the conclusion of a test of from 0.08 to 0.57. A particular point wa-made of determining the crystallite rotation, or small angular range. assumed by the octahedral slip plane after these various amounts of shear. The, mechanism of reerystallization and the magnitude and effeet of recovery on the recrystallization process was investigated.

Jan 1, 1940

By J. A. Collins, C. H. Mathewson

The process of plastic extension of face-centered cubic single crystalline rods is so well understood, since the notable studies of Taylor and Elam,1 that the change in orientation of any crystal by slip and rotation may be predicted from the measured elongation. It is customary to assume a very homogeneous deformation, wherein gliding lamellar arc free to rotate so that their slip direction continually approaches the axis of the rod, until a second slip system comes into operation; whereupon conjugate slip proceeds quantitatively to an end adjustment with the [121] direction in the axis of the rod. This process has been checked in malty face.-centered cubie materialsand and readily permits the preparation of specimens that have been subjtvted to various determinable amounts of shearing action. It is elearly of interest to study in such measurably strained speeimens the, development of a recrystallized structure on annealing and if possilble detect the source of nuclei from which the new crystals grow. Strain-:~nneali~ig experiments of this charactcr have been performed by others but not in detail sufficient to permit a study, for example, of the number of recrystallized grains vs. the amount of shear. In the experiments now reported, this was done with a wide variety of orientations covering nearly the entire range of slip on a single system and corresponding to amounts of shear (ratio of shearing distance to distance between lamellae at the conclusion of a test of from 0.08 to 0.57. A particular point wa-made of determining the crystallite rotation, or small angular range. assumed by the octahedral slip plane after these various amounts of shear. The, mechanism of reerystallization and the magnitude and effeet of recovery on the recrystallization process was investigated.

Jan 1, 1940

By Henry Hibbard

Fox the purpose of this paper all steels will be divided into two divisions: effervescing and non-effervescing. This classification must be borne in mind as many statements true of one class are not true of the other. Effervescing steels are those that effervesce in the molds, evolving large volumes of gases, which, in escaping, throw up a spray of molten particles of steel and give the molten metal in the mold a rapid stirring or churning motion until it freezes, or, at least, becomes pasty. This effervescing is intended and proper. The non-effervescing steels, which are more or less completely killed, should not evolve any gas in the molds. Many years ago the writer proposed to call the two classes of steels evolution and solution steels, depending on whether the gases in the molds are evolved or kept in solution, but the present designations seen to be better. In America, at least, effervescing steels are in a class by themselves and include steels made for boiler, tank, and ship plates, steel pipe, soft steel wire, wire nails, soft machinery, and structural steels. These are all low-carbon steels with less than 0.40 per cent. carbon. Low-carbon steels that do not effervesce but are killed are also made; these are put into ingots and castings but they are outside the limits of this paper. Effervescing steel is cast into square or slab molds, either top or bottom poured. Most of the effervescing steel is made in the basic open-hearth furnace, though much is made by the acid Bessemer process and a little is made in the acid open-hearth. It is not made by the crucible or electric-furnace process, in which the volume of gas required cannot be produced in the steel and evolved from it in the mold to give the effervescence desired. Any steel ingot, when teeming is finished, is of a certain size or volume. Leaving out of consideration for the moment the lessening of the over-all dimensions of the ingot through contraction due to loss of heat, the ingot may be placed in one of three classes: It may settle, losing in volume; it may stand, that is, remain constant in volume; it may rise, that is, increase in volume.

Jan 9, 1919

By Norman Pilling

THE solubilities of a series of experimental alloys covering the range 0 to 100 per cent. Ni, 0 to 30 per cent. Cr have been studied under conditions of complete submersion in several fully aerated acid solutions, and in solutions containing sulfurous acid. In nonoxidizing, hydrogen-discharging acids, if the nickel content is below a certain critical amount, chromium increases the rate of solution and nickel decreases this rate; this critical content of nickel is about 13 per cent. Alloys containing more than this corrode at a constant minimum rate independent of iron, nickel or chromium contents. Austenitic chrome-nickel steels may thus have a resistance to these acids equal to that of nickel-chromium alloys. In nitric acid and in unaerated sulfurous acid rather sharp limits of attack occur which are principally dependent on chromium content. In the former the limit of attack is not related to a particular chromium content but varies continuously with acid concentration. The action of sulfurous acid on these alloys is highly dependent on the presence of small amounts of other substances in solution, and many sulfurous acid mixtures rapidly attack alloys to which the pure acid is wholly inert. The observed effects are. not compatible with Tammann's theory relating corrosion resistance to lattice structure but are believed to be concordant with current views of the electrochemical nature of corrosion.

Jan 1, 1929

Jan 1, 1959

By E. R. Force, W. F. Cannon

Many large high-grade manganese deposits occur in marine-transgressive sedimentary sequences deposit fed on stable platforms, although the manganese mineralogy varies from carbonate to oxide facies and host lithologies vary from carbonate- to clay-dominated sections. Examples include the Nikopol and related deposits of the Soviet Union and Groote Eylandt, Australia. Recent work has shown that high sea-level stands are synchronous with stratified and stagnant oceans. We suggest that during transgressions and consequent anoxic events, the anoxic deep waters rich in dissolved manganese were dilute ore-forming fluids. Manganese was precipitated on the oxidized side of oxidation and alkalinity interfaces on shallow shelves. Where the precipitate was preserved, manganese ac- cumulated into ore deposits. Sedimentary manganese deposits have not been widely explored for in North America, nor are they always obvious in outcrop. Large areas of North America are underlain by rocks that we consider broadly favorable for such manganese deposits, and the disparity between the high potential but significant reserves of the United States is difficult to reconcile. Important undiscovered deposits seem likely. An area of Cretaceous rocks in South Dakota is presented as a possible location for a United States deposit analogous to foreign deposits described herein.

Jan 1, 1983

By Stephen E. Merritt, T. Carl Shelton

Surveying and mapping are used to locate and visually portray objects, lines, or areas in relation to a reference point or line. The actual making of the measurements to locate the objects and points falls under surveying while mapping is concerned with putting the survey information into a graphical form. Generally, the type or class of proposed survey depends on the precision required. Some surveys may need only approximate measurements which can be obtained by simply pacing or by using an ordinary measuring tape; others may require much accuracy, thus calling for the use of an engineer's transit or theodolite along with a graduated steel tape for horizontal measurements, or a level and a graduated rod for measuring vertical distances. Mapping is likewise dependent on accuracy requirements. For example, a general layout showing the relative position of surface facilities may not call for a large scale of dimension or great precision whereas for detailed work, a large scale plus care in plotting points and drawing lines and curves are important factors. SURVEYING METHODS There are many kinds or types of surveying methods. Some examples include: land surveying for determining boundaries of land areas ; route surveying for locating roads, highways, right-of-ways, and haulways; city surveying for laying out lots, streets, and alleys ; and mining surveying for projecting mine openings and locating mining operations. There are other types of surveying than those named, but in general, the type of method to be used will depend on the purpose for which the survey is to be made.

Jan 1, 1973

By Thomas Cox

This paper makes no claim to any new idea; it simply reviews the Treasury Department Regulations pertaining to the practical application of depreciation and depletion and other allowances governing taxation of oil and gas properties. Other methods may be existent, but as they may not conform to the legal status they must be discarded. In complying with the present laws governing the industry with regard to taxation and the allowable deductions therefrom, the following considerations are essential: Depletion, depreciation, amortization, other allowances, and items not, deductible. It is definitely understood that depletion is the loss or exhaustion sustained in the continuous operating of an oil and gas property, and that each unit of oil or gas taken out reduces the value of the property until its final exhaustion. Depletion applies only to the natural deposits of oil and gas due to their removal in the course of exploitation of any property. Depreciation is defined to cover the waste of assets due to exhaustion, wear and tear, and obsolescence of the physical property, and is separate and distinct from depletion; its allowance is that amount which should be set aside for the taxable year in such sums as for the useful life of the property will suffice to repay its original cost—or its value as of Mar. 1, 1913, if acquired by the taxpayer before that date—less the salvage value at the end of such useful life. Amortization is allowed for such facilities as were built or acquired on or after Apr. 6, 1917, for the production of articles contributing to the prosecution of the war and, in the case of vessels, those built and acquired after that date. The amount to be extinguished, in general, is the excess of the unextinguished or unrecovered cost of the property over its maximum value under stable post-war conditions. Claims for amortization must be unmistakably differentiated in the returns from all other claims of depreciation. The taxpayer is also required to furnish full information with the claims for amortization to the full satisfaction of the Commissioner. Further reference is directed to the specific rules and regulations for making these claims.

Jan 1, 1921