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By G. Krauss, W. Pitsch

The fine structure of the bcc martensite formed in an Fe-33 wt pct ATi single crystal of arrstenite is sho~on by transmission electron microscoPy to consist of combinations of transformation twins, stacking faults, deformation twins, and regular arrays of parallel screw dislocations. These structures constitute evidence for the multiple lattice-invariant deformations which operating during the formation of martensite could produce the real habit-plane scatter measured by a two-surface analysis of the plates formed in the single crystal of this investigation and reported in the literature for other Fe-Ni rnartensites. CRYSTALLOGRAPHIC theories1,2 of martensitic transformation show that the habit plane of martensite in a parent lattice is dependent in part upon an inhomogeneous distortion or lattice-invariant deformation which takes place on a fine scale within a martensite plate during its formation. Several recent theoretical papers3,4 have addressed themselves to an analysis of a wide variety of conceivable lat-tice-invarient deformations and the habit planes which they produce, while experimental investigation have been concerned with either the measurement of habit planes or the description and identification of the martensitic fine structure which reflects the nature of the lattice-invariant deformation operating during transformation. In Fe-Ni alloys with subzero Ms temperatures, the group of alloys with which this paper concerns itself, habit planes have often been found to scatter an amount greater than might be expected from possible experimental errors,5-7 and fine twinning has been identified as a major constituent of the fine structure of martensite.8-11 It has been suggested3,4 that more than one type of invariant shear occurs during martensitic transformation. This possibility has been experimentally supported12,13 by the observation of both dislocation configurations and twinning in a single martensite plate. The purpose of this paper is to report additional evidence for multiple lattice-invariant deformations in martensite and so to account for the real scatter in the habit planes of the martensite plates formed in Fe-Ni alloys. EXPERIMENTAL PROCEDURE The Fe-Ni single crystal was produced by pulling a high-purity iron and nickel charge through a single-crystal vacuum furnace in an alumina crucible. The crystal was double-melted to promote homogeneity and to increase its size by further additions on the second pass. In its final form the crystal was 4 cm in diam and 5 cm long. The nickel and carbon contents were analyzed at 32.9 and 0.006 wt pct, respectively. The austenite of this alloy first transformed to martensite by bursts at about -120°C, and, to preserve as much of the austenite as possible, all transformation was performed just below -120°C. Some observations were made on transformed samples which had been heated for 2 min at 340°C. It is assumed that the features of the martensite of these samples, Figs. 1 and 4, are the same as those of the as-quenched martensite. Orientation of the crystal by X-ray diffraction established 10.735 0.609 0.3161? as the axis of the crystal, an orientation that was checked within 2 deg by neutron diffraction. Further checks by electron diffraction of samples cut normal to the axis confirmed this orientation within the larger limits of error inherent in electron diffraction of thin foils. The X-ray orientation was the one used for the two-surface analysis of the martensite habit planes. A two-surface analysis was performed on the quadrant of the single crystal which had been oriented by both X-ray and neutron-diffraction techniques. Photomicrographs at X50 were made on two surfaces along an edge 2 cm long. Fiducial marks and the fact that many of the plates were almost completely surrounded by retained austenite made good matching of individual plates on two surfaces possible. The habit-plane trace on a surface was taken as the best line parallel to the long axis of a plate. A measure of the accuracy afforded by this criterion was provided by a family of very large plates which appeared at intervals along the entire 2 cm length of the edge. The plates all had habit-plane traces within 2 deg of one another. Many of the plates did not show midribs and, therefore, the use of midribs7 to represent habit-plane traces was not feasible in this investigation. The over-all experimental accuracy is estimated to be better than ±2 deg. Samples for transmission examination in a Siemens Elmiskop I at 100 kv were prepared by cutting 2-mm-thick discs from the single crystal, removing about 0.5 mm by chemical polishing,14 trans-

Jan 1, 1965

By J. Brett, L. Seigle, L. Castleman, T. Montelbano

Impurity-induced low-temperature recrystallization of cold-worked tungsten was inuestigated with emphasis on the influence of nickel on the reaction. Palladium, nickel, aluminum, manganese, platinum, and iron greatly lower the recrystallization temperature of doped tungsten, which zs normally very high, but the recrystallization temperature of electron-be am zone-refined tungsten wzre is slightly raised by conlacl with nickel. Recrystallization can be induced at low temperature by the presence of solid nickel on the surface of doped tungsten wire, but apparently not by exposure to nickel vapors alone. Approximately 200 ppm of Ni dijjused into 10-mil wires at 1200 from a deposit of nickel on the surface produced total recrystallization, whereas more than 600 ppm of Ni could be absorbed frotn a vapor source without altering the fibrous structure of cold-worked tungsten. Once initiated, nickel-induced recrystallization required a continued source of' nickel for propagation of the recrystallization front. The solubility of nickel in fibrous 10-mil W wire was approximalely 500 ppm at 1150' C, and the activation energy for penetration of the recrystallization front was 52 kcal per mole. In many applications the usefulness of tungsten depends on critical control of its structure. Cold-worked tungsten with the fibrous structure developed by suitable thermo-mechanical treatment has a low, but technologically significant, ductility. It has long been known1 that traces of nickel, and perhaps other metals, are profoundly deleterious in doped tungsten, because they induce recrystallization at low temperature, which produces a brittle, equiaxed grain structure. This effect appears to be an exception to the general observation that recrystallization is impeded and the recrystallization temperature raised by the presence of impurities.2"9 Previous studies7-'' of the annealing and recrystallization of tungsten wire have divided the phenomenon into prior recovery stages, primary recrystallization and secondary recrystallization. The present investigation is concerned principally with primary recrystallization which is defined here as the replacement of the fibrous structure of deformed tungsten by equiaxed grains. The objective of this study was to explore the nickel-induced recrystallization reaction in tungsten and attempt to elucidate its mechanism. As well, an effort to define which other elements give rise to low-temperature-induced recrystallization was carried out. EXPERIMENTAL PROCEDURE The procedure adopted for these experiments was essentially to bring nickel and other elements into diffusive contact with cold-worked tungsten wires. The process of recrystallization was followed as a function of time and temperature by light and electron microscopic observations. First the influence of nickel on the recrystallization temperature of arc-melted, zone-refined, and variously doped tungsten wire was determined by electroplating a deposit of nickel on the surface of the wire and annealing at a variety of temperatures for 3 hr. The chemical analyses of the tungsten wires used in this investigation are given in Table I. The surface of the tungsten wire was etched with Murakami's slution' and approximately 0.005 in, of Ni was deposited from a Watts-type low pH bath14 for the conditions of these experiments. Variations in plating thickness from about 0.001 to 0.005 in. had no discernible influence on the resulting structures. The wires were then annealed in an atmosphere of dry hydrogen to establish the recrystallization temperature. Concurrently, un-plated specimens were annealed to establish the recrystallization characteristics of nickel-free wire. The criterion of recrystallization was that the fibrous structure be completely replaced by equiaxed grains after a 3-hr treatment of temperature. This provided more reproducible results than use of the first recrystallized grain or a fixed proportion of re-crystallized structure as the critical observation. The structures encountered in longitudinal and transverse sections were examined by both light and electron microscopy at magnifications up to X32,000 using parlo-dion-carbon replicas shadowed with platinum for the latter method. Second, the influence of a variety of metals on the recrystallization temperature of 0.010 in. D alumina-silica doped tungsten wire, AW136-64, was determined. The elements were applied by electroplating whenever possible. Alternatively, they were vapor-plated on the tungsten wire and a greater thickness built up by coating with a dispersion of metal powder in nitrocellulose lacquer. Elements not amenable to either of these procedures were merely slurry coated on the tungsten. The recrystallization temperature was determined as above. Third, the nickel-induced recrystallization process in doped wire was studied more closely by electroplating 8 mils of Ni on 65-mil alumina-silica doped tungsten wire, AW153-NS10, and exposing the wire to temperatures of llOO°, 1200°, or 1300°C for various times in a hydrogen atmosphere. A circular recrystallization front, 'Onsisting of equiaxed grains, developed at the periphery Of the coated tungsten wire, and the advance of this front into the fibrous interior was studied. These experiments employed relatively coarse 0.065 in. D wire because the 0.010 in. D wire recrystallized too quickly to permit observation of the pene-

Jan 1, 1969

By A. B. Kinzel

SILICON, unfortunately, is not in the same category as some other metals with respect to the absolute value of the highest purity material prepared. Tucker, in England, and Becket, in this country have devel-oped procedures for the purification of silicon, and Becket's process has made industrially available silicon of a purity of 99.8 per cent or better. However, even the term "silicon metal" may be a paradox to some people, although not more so than the term "amorphous" as applied to silicon. These terms come from commerce, and "metal" is used to distinguish industrially high-purity silicon from ferrosilicon, silicon-aluminum, and other high-silicon alloys. Alloys of iron and silicon with 95 per cent Si or less are known as ferrosilicon, with a designation of silicon content where necessary, and the terns "silicon metal" is invariably applied to the grades containing 96 per cent Si and higher. The Becket method of purification was referred to in a monograph on the Alloys of Iron and Silicon, and the Tucker procedure was described in some detail in that publication.1 In order to get silicon of still higher purity, a sample, prepared by the Becket method, analyzing 99.84 per cent Si, 0.020 Fe, 0.016 Al, 0.005 Ca, 0.025 C, 0.033 per cent 02, 0.006 H2, 0.006 N2, and 0.001 per cent Mn, was crushed to pass a 100-mesh sieve said further purified by a modification of Tucker's procedure. This modification differs from Tucker's method in that after treatment the 100-mesh alloy was centrifuged to remove the last traces of acid. Our directly determined analysis of this purified sample shows: Si, 99.952 per cent; Fe, 0.009; Al, 0.012; Ca, 0.003; C, 0.006; or 99.982 per cent. Silicon by difference equals 99.97 per cent. The variation between silicon by difference and silicon as directly determined is important. Although Tucker mentions the amount of insoluble matter in commercial silicon both before and after his treat-ment, he does not mention the existence of carbon in the alloy; neverthe-less, lie reports silicon by difference. Any final figure as to purity obviously results from agreement between direct determination and

Jan 1, 1939

By RALPH HAYES SWEETSER

ONE per cent. of ash in a ton of coal has been so little considered that in many circles it has been positively ignored. Even P. T. Barnum had never heard of it, or he would have had one on exhibition alongside the Cardiff Giant and the White Elephant. One per cent. of ash is closely related by both those freaks of Barnum in that it is "stone" and, in its aggregate, it is the greatest "White Elephant" that the American public now supports. Some of you may have paid Mr. Barnum for a look at the "petrified man" (named the Cardiff Giant by the gullible wise men of the early seventies); but it is certain that everyone of you is now paying for the support of the great White Elephant that is being constantly carried by our railroads all over the country-at the public's expense. " One per cent. of ash in a ton of coal" requires 120,000 open-top railroad cars each year to transport this use- less stone giant from its native bed in the coal seams of the bituminous regions to the coal bins of the consuming public.

Jan 1, 1924

By Walter R. Crane

PAGE I. Apparatus and Methods.......... 406 1. The Magnetic Circuit...........406 2. Apparatus Employed in the Traction-Method...... 406 a. The Coils............409 b. The Pole-Pieces..........409 3. Methods of Testing Fields Produced by Different Pole.Pices.. ..409 c. Testing with a Search.Coil........410 d. Testing with Iron-Filings and Glass Tube.. .. .410 4. General Forma of Pole-Pieces.........411 e. Flat Poles............411 f. Conical Poles........... 411 g. Spherical Poles...........411 h. Chisel-Edged (Chamfered) Poles.......412 II. Magnetic Fields...........412 5. Methods of Testinq for Magnetic Permeability...... 421 i. The Rod-Method..........423 j. Method Employed in These Experiments......424 k. Difference in the Results of the Two Methods..... 425 l. The Traction-Method.........427 m. Effect of Loosening the Charge.......430 n Corrections...........432 6. Theory.............433 o. Effect of Varying Weight on Tractive Force..... 434 p. Effect of Varying Pole-Distance.......436 q. Effect of Varying Magnetization.......436 T. Effect of Varying Size.. .......437 a. Summary,........... 441 III. The Relative Magnetic Permeability of Various Minerals,. 443 The form and strength of magnetic fields have attracted much attention. especially in connection with the designing of dynamo-electric machinery—an art which has been revolution-

Jan 1, 1902

By M. E. Wadsworth, R. L. Pearson

THE dissolution of UO, in carbonate solutions can occur only il the tetravalent uranium is oxidized to the hexavalent state. The carbonate system is of particular interest because it provides a means whereby the oxidized uranium may be dissolved by forming the complex ion UO,(CO3)3-1. In the presence of oxygen the over-all reaction may be written UO+1/2O,4CO3T+2HCO2UO,(CO4)11+H2O [1] UO, was used in this study because it could be obtained in high purity and also because it is representative of the most refractory of the primary uranium minerals. The mineral ulrichite is the natural counterpart of the synthetic UO, used. The kinetics of the leaching of UO, should be similar for any of the uraninite type minerals. A pressurized system was used not with the hope it could be extended to commercial systems as a primary purpose but simply to provide the means whereby important temperature and pressure parameters could be varied for the evaluation of the kinetic processes. The importance of such pres-

Jan 1, 1959

By F. O., Garrabrant

ELECTRIC power requirements for Climax are similar to those of most metal mines, except that large blocks of power are used underground and there are a number of other unusual applications. Power is furnished to the Company by the Public Service Co. of Colorado over two 100,000-volt lines to a bank of three 3333-kva. transformers 100/13.8 kv. These transformers are designed so that with the addition of forced cooling their capacity may be increased a third at 12,000-ft. altitude. On the secondary side of this bank is a 15-kv., 1200-amp. oil circuit breaker provided with automatic reclosing relays allowing three successive short circuits before lockout. From this breaker 13.8-kv. power is transmitted to a central switching station where all circuits radiate to the different operations of the property. Each circuit is protected by a 23-kv., 600-amp. oil circuit breaker with by-pass and isolating disconnecting switches. (A more complete description of the electrical distribution system at Climax, with detailed drawings, is contained in T.P. 1734, A.I.M.E., Mining Technology, July, 1944.)

Jan 1, 1946

By Bernard N. Moore

At present the demands of the United States for strorltium are met by imports from Germany, England and Canada, which vary considerably in proportions of ore and finished salts, in tonnage and in value. Statistics for the period 1926-1932 are given in Table 1. Domestic deposits arc known in many states, but the larger and purer ones are in the West, particularly in the desert region of southeastern California and western Arizona. These deposits are large enough to command interest, particularly in consideration of future cheap power at the Boulder Dam. The deposits described in this paper were examined during an investigation of the mineral resources of the Boulder Dam region by the United States Geological Survey for the United States Bureau of Reclamation in the spring of 1934. Mr. D. F. Hewett, who had general charge of the investigation, Mr. W. T. Schaller and Mr. M. I. Goldman contributed many helpful suggestions. Mr. N. H. Harshman assisted efficiently during the field work. Celestite Deposits The celestite deposits described in this paper are of sedimentary origin and Tertiary age. They are widely scattered, as shown on Fig. 1,

Jan 1, 1935

By Bernard N. Moore

At present the demands of the United States for strorltium are met by imports from Germany, England and Canada, which vary considerably in proportions of ore and finished salts, in tonnage and in value. Statistics for the period 1926-1932 are given in Table 1. Domestic deposits arc known in many states, but the larger and purer ones are in the West, particularly in the desert region of southeastern California and western Arizona. These deposits are large enough to command interest, particularly in consideration of future cheap power at the Boulder Dam. The deposits described in this paper were examined during an investigation of the mineral resources of the Boulder Dam region by the United States Geological Survey for the United States Bureau of Reclamation in the spring of 1934. Mr. D. F. Hewett, who had general charge of the investigation, Mr. W. T. Schaller and Mr. M. I. Goldman contributed many helpful suggestions. Mr. N. H. Harshman assisted efficiently during the field work. Celestite Deposits The celestite deposits described in this paper are of sedimentary origin and Tertiary age. They are widely scattered, as shown on Fig. 1,

Jan 1, 1935

By D. H. Newland

During the year 1907 an investigation of the Clinton formation in New York has been carried out under the direction of the State Geologist, and a full account of the results has been prepared for publication.' The more important economic features of the report are summarized in the present paper. Previous knowledge of this, the type, section of the Clinton has been contributed mostly by Hall and Vanuxem in their reports for the Natural History Survey of New York, which were issued in their final form in 1842-43. Brief accounts of the ore-occurrences have been given by 13. T. Putnam? J. C. Smock: A. H. Chester: and E. C. Eckel.5 Prof. C. H. Smyth, Jr.,6 has discussed the origin of the Clinton ores in two papers, which, so far as the local occurrences are concerned, have removed all doubt that may have existed on that subject. Distribution of the Clinton Formation. The Clinton strata in New York State are restricted to a single belt, which extends from the eastern central part to the Niagara river, which it crosses, and thence continues for some distance into the province of Ontario. The New York

Jan 1, 1910

Melbourne, capital of sedate Victoria, is oddly enough the home of a game known as "Australian Rules." Euphemistically described by devotees of the game as a cross between Rugby and Soccer, it appears to the novice to be more akin to organized mayhem. They don't even play it in some parts of Australia, but in Melbourne 60,000 to 80,000 whooping spectators throng the Cricket club of a Saturday afternoon to see a match. Actually, the game is fast and grueling but the victory laurels always go to the skillful team, the one that plays the ball rather than the man. Australians also play the ball in their ground rules affecting those interested in mineral exploration and mining. Prospecting Rights: Throughout the island continent, nearly all mineral rights are reserved to the Crown, administered by the individual states and, in the case of the territories by the Commonwealth government. The owner of the surface rights cannot sit on his minerals, and the term minerals even includes sand and gravel. Prospectors are protected by mining codes or ordinances of the various governments, which are quite similar from state to state.

Jan 10, 1964

By J. Norman Bulkley

As electrical power is used to a greater extent on the Rand than in any other mining center, it is thought that a short description of the methods used and results obtained may be of interest. In comparing Rand practice with that on other fields, several general factors should be borne in mind: First, the mines are all working on large tonnages of low-grade ore (average. $6.50). The annual crushing rate is about 27,000,000 tons. Second, the mines are all grouped udder the financial and engineering control of mining houses, so that the results of a group, rather than an individual mine, are open for study, and practice follows more uniform lines. Third, coal of fair quality (about 12,000 B.t.u.) can be obtained for $2 to $3 per ton., Good supplies of condensing water are, however, scarce, and have to be carefully stored. Power Supply Power is supplied by the Victoria Falls & Transvaal Power Co., Ltd., and its subsidiary, the Rand Mines Power Supply Co. Both companies, which are practically one from an engineering point of view, operate the following stations, all feeding into the same system.

Jan 2, 1916

By Robert Hamilton Morris

FATE, rather than planning, put Bob Morris into coal mining. He was a farmer's son, born at Plattsburg, Ohio, just 68 years ago (Feb. 28, 1878) though he could easily pass for ten years younger. Before he was ready for high school the family moved to Columbus, seat of Ohio State University, whose course in mining engineering attracted him because lie thought it the broadest of the engineering courses. He really wanted to be a steel metallurgist but it was a coal-mining company that offered him a job when he graduated, and this circumstance directed his entire future professional life. To. be sure it wasn't such a glorious opportunity so far as pay went -$40 a month-but his employer, the Modoc Coal & Mining Co., Modoc, Ohio, was developing a new shaft mine, thus offering some good experience. In 1902, after a year's experience, he was made superintendent of the property. Then in 1903 the Continental Coal Co. at Glouster, Ohio, offered him a better job as their chief engineer, which he retained until 1905, at the same time joining the A.I.M.E.

Jan 1, 1946

By E. C. Reed

Oil was discovered in Nebraska on Nov. I, 1939, when the Pawnee Royalty Company's Boice No. I well, about 3 miles west of Falls City (NE 1/4 NE 1/4, sec. 18, T.r N., R.16 E., Richardson County) was drilled into the Hunton formation but the develop-ment of the area took place during 1940. After a pumping test lasting 18 days, the Boice well stopped producing and failed to qualify for the State bonus of $ 15,000 offered for the first oil well to produce go bbl. per day for 60 consecutive days. On May 9, 1940, the Pawnee Royalty Company's Bucholz No. I well was completed about M mile southeast of the discovery well and flowed at the rate of about 330 bbl. per day, easily meeting the State bonus requirements. In addition to the discovery well, which later was reconditioned, and the bonus well, 28 producers were drilled in the Falls City field during 1940. Of these wells, 23 are in sec. 20, two are in the northern part 'of sec. 29, two in the southwestern part of sec. 17 and three in the eastern part of sec.

Jan 1, 1941

By E. C. Reed

Oil was discovered in Nebraska on Nov. I, 1939, when the Pawnee Royalty Company's Boice No. I well, about 3 miles west of Falls City (NE 1/4 NE 1/4, sec. 18, T.r N., R.16 E., Richardson County) was drilled into the Hunton formation but the develop-ment of the area took place during 1940. After a pumping test lasting 18 days, the Boice well stopped producing and failed to qualify for the State bonus of $ 15,000 offered for the first oil well to produce go bbl. per day for 60 consecutive days. On May 9, 1940, the Pawnee Royalty Company's Bucholz No. I well was completed about M mile southeast of the discovery well and flowed at the rate of about 330 bbl. per day, easily meeting the State bonus requirements. In addition to the discovery well, which later was reconditioned, and the bonus well, 28 producers were drilled in the Falls City field during 1940. Of these wells, 23 are in sec. 20, two are in the northern part 'of sec. 29, two in the southwestern part of sec. 17 and three in the eastern part of sec.

Jan 1, 1941

By James N. Gundersen

Geological Engineering can be all-encompassing and it necessarily overlaps many applications of economic and applied geology. Other review articles will cover specific developments in rock mechanics, open-pit and underground mining, geology, geochemistry, geophysics and geohydrology- all of which overlap many fields of economic and applied geology. Nevertheless, there still remains a diversity of new and innovative applications of geology to engineering works through the activities of federal and state agencies, college and university departments, and industrial or consultant firms-particularly with respect to the properties of earth materials and their behavior "as-is" in nature or under the stress of engineering works. Governmental Agencies: Federal John T. McGill (Chief: Engineering Geology Branch; USGS, Denver) relates that recently the Engineering Geology Branch, together with several other branches of the Office of Environmental Geology, has undertaken the production of interpretive maps of unusual character. These maps are commonly called special-purpose or single concept maps. A folio, or series of maps, is prepared for each topographic quadrangle or area selected for study. The individual maps in a given series are printed on standard-size sheets so that they can be bound together if desired.

Jan 3, 1974

The regular activities of the Institute are financed mainly by income derived from members' dues, from advertising in MINING AND METALLURGY, and from the sale of publications to the public. In addition, collateral activities and special projects are financed each year by means of income from endowed funds controlled and administered by the Institute. In the aggregate, the principal sums of these endowments amount to more than $530,000. An active effort is being made to in¬crease the endowment funds of the Institute through a standing committee, of which H. T. Hamilton is chairman, and of which the other members are: W. H. Aldridge, George D. Barron, Cleveland E. Dodge, D. C. Jackling, Henry Krumb and J. V. W. Reynders. This committee feels that there exists a tremendous opportunity for the Institute to be of ever-growing service to the public, to the mineral industries, and to the profession. It welcomes suggestions as to names of men of means who are vitally interested in the mineral industries, and to whom the opportunity to make a contribution or bequest might appeal favorably if presented in the proper light by the committee.

Jan 1, 1944

By George E. Aiken

Modern high speed bucket wheel excavators (BWEs) can dig materials which power shovels can't handle without blasting. Yet these machines are not used in any large, open pit ore mines in the United States. American mining has been slow to use the wheel's special capabilities of high production volume at low cost, due perhaps to a traditional familiarity with shovels and draglines and/or the lack of data of BWE operation, design and cost. Of course, shovels and draglines can not be replaced by BWEs in all cases, but under suitable conditions bucket wheels can out-perform other conventional excavators and simultaneously permit significant operating savings. The latter aspect will become increasingly important to American mining men because as more low to medium grade orebodies are found in regions of thick overburden, better and cheaper ways of uncovering them must be developed. Typical of such areas are the thick alluvial fans of the Southwest and the glacial drift areas in northern regions. Much of this material would handle well with a wheel excavator without blasting, although ripping might be necessary in some cases.

Jan 1, 1966

Jan 1, 1923

By W. H. Davitt

While it is true that taxes, especially income taxes, whether they be federal, state, or local, are not usually thought of as a "cost" of doing business, it is equally true that these tax costs do reduce the distributable profits just as much as the cost of power, supplies, or labor. Therefore, the consideration given to taxes is often as important as that given to other costs. Hopefully you will recognize that, within certain limits, taxes can be controlled to an economic advantage. The tax laws as now imposed are quite complex. Many of these laws and the regulations thereunder involve many factual determinations, technical considerations, and specialized valuations that can best be made by people trained in the specific area concerned. A substantial amount of a tax liability turns on the proper consideration given to issues involving facts and principles which are peculiarly engineering in nature. The importance of these "engineering" issues in tax administration has been significantly increased in recent years by our rapidly advancing technology, automation, stepped-up mineral and oil exploitation, new industries such as electronics and nuclear power, and the extension of percentage depletion to all minerals. These specialized requirements incorporated in the law are so technical that full consideration can not be given by people with a non-engineering background.

Jan 7, 1974