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By Gordon S. Duncan

The U. S. Geological Survey, I believe, has almost completed a study of the Harney Peak quadrangle, preliminary to the publication of a report on that district. As I was engaged for some months on an investigation of the mode of occurrence of the ore-bearing formation in this area, it has seemed to me timely to make public the results of my study, as a contribution to the consideration of this subject. It seems scarcely necessary to describe the locality and general geology of the Black hills of South Dakota, for since 1846 many have contributed information concerning this region, some of the reports bearing such well-known names as those of Walter P. Jenney, Henry Newton, S. F. Emmons, and C. R. Van Hise, while me have only to glance at Bulletin No. 4 of the South Dakota School of Mines, in which Prof. C. C. O'Harra, of that institution, has given us a bibliography of contributions to the geography and geology of the section, to find that other well-known men have studied the district, and have given us the benefit of their researches. The U. S. Geological Survey has made geological maps of nearly the whole of the Black hills, the only quadrangle yet to be conlpleted being, as stated, the Harney Peak district. During the late summer and autumn of 1910, it was my lot to examine and report on a considerable area in this neighborhood, which once had been prospected, and in some cases exploited, for tin. This paper gives an account of certain geological phenomena, noted at that time, which greatly influenced my conclusions. The predominating formation of the district is pre-Cambrian, represented by a highly-cleaved mica-schist, usually very gar-netiferous, and sometimes hornblendic. Rising like an island from the surrounding schist is a large mass of granite, known as

Jan 1, 1913

By Manuel Eissler

The material presented in this paper is an abstract of a thesis submitted by the writer to the faculty of the Massachusetts Institute of Technology, as part requirement for the degree of Master of Science. The investigation was undertaken at the suggestion of Prof. H. 0. Hofman, and it was conducted, under his direction, in the laboratories of the Mining Department of the Institute. The purpose of the work was, first, to study some of the reactions that have been considered as a part of the mechanism of the chloridiz-ing roast, and second, to study the conditions under which nickel oxide and copper oxide may be chloridized. While the production of chlorine gas by various reactions during the chloridizing roast may not be primarily useful in the chloridation of metal oxides and compounds, it nevertheless serves a useful purpose in preventing the dissociation and decomposition of chlorides once they have been formed; for example, the dissociation of cupric chloride into cuprous chloride and chlorine. Therefore it was thought that a study of some chlorine-producing reactions would prove of interest, and the first series of experiments dealt with this phase of the subject. he object of the latter part of the work was to show the possibility of treating heavy sulphide ores, such as those of Sudbury, Ontario, containing much iron and small amounts of copper and nickel, by chloridizing and removing the copper, leaving an iron-nickel oxide product suitable for smelting in the blast furnace for nickel-bearing pig iron. The chloridizing of the copper would, of course, be preceded by a roast for the removal of sulphur, the sulphur oxides being available for the manufacture of sulphuric acid, if under the local conditions this product would be of commercial value. Reactions of the Chloridizing Roast Reaction of Sodium Chloride, Sulphur Trioxide, and Oxygen.—The first reaction studied was that involving the production of chlorine

Jan 1, 1915

By William P. Blake

The mineral, garnet, is a common associate of copper-ore in the southwestern portion of the United States. This association may be observed on a large scale in southwestern Arizona, in southern New Mexico and in Sonora, Old Mexico, especially at El Cananea, and at Nacozari. At other localities in Mexico the general occurrence of garnet " as a contact metamorphic mineral" in the copper-deposits of the Cretaceous limestone is noted by José G. Aguilera.1 It is usually found at the contact of this limestone with diorites, granites, etc., at numerous mines. The same authority also cites the occurrence of garnet in metamorphosed Cretaceous limestone alongside of diorite dikes in association with iron-ore. Other foreign examples are found in the Banat and Servia, at Rezbanya in Hungary, and Offenbanya in Transylvania, and at Bogoslovsk in the Urals. In New South Wales, at Broken Hill, the gangue in the Proprietary mine is chiefly garnet, with quartz, opal and rhodonite.2 Also, in a recent paper by George Smith, entitled, " The Garnet-Formations of the Chillagoe Copper-Field, North Queensland, Australia,"3 it is shown that in the copper-field of Chillagoe, Australia, where there are many lode-formations, about one-half of the number are garnetiferous, and many of this garnet-type are associated with magnetite, which is regarded as of analogous origin. The two minerals are found merging imperceptibly into each other. These examples suffice to show the very general and wide distribution of garnet as an associate of copper-ore. In addition to the localities already mentioned as known in Arizona may be mentioned the copper-mines and occurrences

Jan 1, 1904

By R. P. Rothwell

Instruction by correspondence is certainly one of the most important and useful of modern educational methods. The paper on the " Scranton International Schools," by Prof. Stoek (Buffalo meeting, October, 1898),* gives an elaborate description of a single private enterprise in this direction, ignoring all others, and cannot be said to present a fair or impartial view of

Jan 1, 1900

By George M. Enos, Robert J. Anderson

This paper gives a summary of tests made on the accelerated electrolytic corrosion of the tin brass, 70:29:1 copper-zinc-tin (admiralty metal), of different grain sixes in various electrolytes. There has been great difference of opinion as to the effect of grain size on the corrosion rate of brass, particularly in condenser-tube practice, but so far as is known no information has been published on the subject. It has been assumed, on the basis of the amorphous-cement theory, that fine-grained brass would corrode more rapidly than coarse-grained because the amorphous phase is more soluble than the crystalline and there is more cement per unit area exposed in the fine-grained material. In previous work on the corrosion of metals and alloys in acid mine waters from coal mines,1,2 it was found that the grain size, within a restricted range, had practically no effect on the corrosion of the brass 70:29:1 copper-zinc-tin: In the tests made, samples of three grain sizes were included; viz., 0.025, 0.035, and 0.075 mm. diameter (1600, 817, and 177 gr. per sq. mm., respectively), and the average losses on exposure to the most acid of three waters were 7.07, 6.80, and 6.72 mg. per sq. cm. per day (24 hr.), respectively. No distinguishing features were observed on microscopic examination of the corroded samples. In two other mine waters, the corrosion losses were substantially the same for the respective samples. These tests were -incidental to other tests and were not sufficiently comprehensive to warrant drawing definite conclusions. In further work with the accelerated electrolytic corrosion test, as developed recently in the Bureau of Mines, tests were made

Jan 1, 1924

By W. H. Bassett, C. H. Davis

The late J. P. Sparrow, chief operating engineer of the New York Edison CO., carried out a series of practical tests on condenser tubes of several copper alloys and reported on the results to the Association of Edison Illuminating Companies at its meeting in September, 1913. In the preparation of these tubes the senior author had the pleasure of cooperating. Copper-zinc alloys in the proportions of 60-40,70-30,80-20, 90-10, and Admiralty metal, which is in effect 70-30 with 1 per cent. of tin, were tried. Monel metal and several copper-nickel alloys, and 8, 5, and 3 per cent. aluminum bronze were also tried. At the time of this report, the aluminum bronze had been in service for 4 1/2 years and seemed to be giving especially good results but later it began to fail and showed no substantial improvement over Admiralty metal. Monel metal was unsatisfactory and the nickel alloys apparently did not give better service than the Admiralty alloy. Previous to the publication of the report, and after considerable discussion, it was agreed that a test where tubes of different kinds could be under laboratory observation would be advisable, so the apparatus described here was set up in The American Brass Co.'s Waterbury Laboratory. This was fitted with tubes of copper, brass, bronze, nickel silver, cupro-nickel and other alloys, and the test started on Oct. 11, 1912. Salt water from East River, New York harbor, was barrelled and transported to the laboratory for the test. A fresh supply, completely replacing the water in service, was obtained at the end of each six months period. Plan of Procedure In general, the procedure was to inspect the tubes at short intervals and to remove those that had begun to leak. The tubes removed were carefully examined and a photographic and microscopic record of the

Jan 1, 1925

By D. J. McAdam

Results of investigation of corrosion-fatigue of metals at the U. S. Naval Engineering Experiment Station, Annapolis, Md., have been discussed by the writer in several recent paper~.1,2,3,4 In those papers references were also given to the work of Haigh in 1917.= Efforts by the writer to obtain a better understanding of some of the factors involved in corrosion-fatigue finally developed into a general investigation of the effect of time and cyclic stress on corrosion of metals. Corrosion-fatigue of Metals As described in the papers mentioned, rotating-cantilever specimens, conically tapered so that the stress is nearly uniform over a length of about 1.5 in., were subjected to simultaneous fatigue and corrosion. For this purpose a stream of water was diagonally applied so as to sweep the specimen from the outer to the inner fillet and surround the stressed surface with water. The fresh water is a calcium carbonate water, the composition of which has been given in a previous paper.2 The salt water is Severn River water having a saline content about one-third that of sea water. The previous papers described results obtained with ferrous and non-ferrous metals. The experiments showed that even slight corrosion simultaneous with fatigue may cause failure at nominal stresses far

By William H. Grady

FactoRs entering into the market value of coal are its grade, and the cost of labor, material, and capital. Reduction in these costs cannot be expected in the future, and it therefore follows that greater economy in their use must be accomplished if it is desired to hold the present markets; more tons of product per unit must be obtained in a given time from both men and material, and means devised for increasing the percentage of lump and domestic sizes. This paper is presented for the purpose of inviting discussion and stimulating thought in regard to the influence of methods of procedure and plans of mining, upon the quality of coal, the economical use of labor, material, and capital, and the cost of production. Even the better methods of the present day leave much to be desired, and a review of the reasons and necessities for their use may be of value in pointing the way to more economical mining. The writer does not attempt to discuss untried methods of mining, but rather to state clearly and concisely a summary of the results obtained under the several methods of procedure that have been adopted. In some instances a high degree of concentration has been effected, and comparisons of the results obtained with the results of lesser degrees of concentration form an interesting study. It is believed that much may be accomplished in improving the quality, and in the more economical use of labor, material, and capital, by concentration, and it is to concentration in particular that your study is invited. The writer, who has occasion to visit many mines, most of which are under different management, has been inclined to the opinion that improvement has been retarded in many ways and that mining has not as yet been entirely freed from the early-day practices which were forced upon it. Practices resulting in lack of concentration, to which reference will be made, are: The absence of robbing, necessitating the frequent interposition of barrier pillars; lack of system and of proper supervision, resulting in losses of life and coal. These practices could not well be

Jan 1, 1915

By Luther B. Eames

The recovery of dissolved gold from slime pulp in the cyanide process was first accomplished by intermittent decantation. This simple process consists in mixing with the pulp containing the values in solution, a solution of lower gold content, settling the mixture in a tank and decanting the clear supernatant fluid. The thick pulp remaining in the tank is pumped to a second tank together with more barren-solution and again settled and decanted. After several repetitions of this operation, values are so far reduced that further washing is not profitable. The gold recovery of this process is high, but the plant required is bulky, labor cost is high and the amount of solution to be precipitated is excessive. Historical Data As early as 1901, a plant was built in the Black Hills of South Dakota by John Randall, employing the same principles but attempting to make the process continuous by substituting for flat-bottomed tanks, cones which operated continuously, receiving a constant feed and discharging a steady stream of thickened pulp. These cones were operated in series, the thick underflow of the first one forming, with a stream of diluting solution, the feed to the second cone of the series. Barren solution was added to the tank immediately preceding the discharge tank and, after being slightly enriched by the low-grade pulp in this tank, overflowed to form a diluting solution again for the richer feed entering the third tank from the end of the series, and so on back to the richest tank of the series. Clear water was used for the wash in the final tank. This is the principle on which all successful countercurrent decantation plants operate at the present time, but Randall's plant was not successful because of mechanical difficulties in getting a continuous thick discharge from his cone tanks. A similar plant was built in South Africa although there the washes were not repeatedly used, as in Randall's case, but were precipitated after each contact with the ore. This also was abandoned

Jan 1, 1918

By R.J. Anderson

Roughly, a crack in a casting may be considered, for the moment, to be due to fracture of the alloy resulting from the stress set up by the contraction in volume on passing from the liquid to the solid state. Cracks may be external or surface, internal or deep-seated, or incipient or so-called strain cracks. Draws may appear as depressions, unevenness, and "pinching in" of the surface of a casting. Roughly, draws are due to contraction in volume and are governed largely by the same factors as cracks. A casting may be cracked, however, without being drawn. Shrinkage is a foundry term and refers to the contractio~l in volume of a metal or alloy on passing from the liquid to the solid state. Patternmaker's shrinkage is the total contraction in volume (including liquid, solidification, and solid shrinkage) that occurs when an alloy is poured into a mold. The contraction in volume of aluminum is one of the principal factors affecting the occurrence of cracks, as will be shown later, and the question of shrinkage and its control requires careful study in any treatment of cracking in castings. In the case of sand and die castings, cracks have been attributed to a number of causes, but in the case of most light aluminum alloys, they are due to the large contraction in volume on freezing and the lack of its regulation or control. The most important factors are: (1) Contraction in volume; (2) composition of alloy; (3) quality of melting charge; (4) design of casting; (5) method of molding; (6) hardness of ramming; (7) method of gating; (8) hardness and characteristics of cores; (9) chills; (10) risers; (11) melting temperatures; (12) furnace used for melting; (13) pouring temperatures; (14) inclusions in alloys; (15) hot shortness of alloys; and (16) physical properties of alloys at high temperatures. Of these, the first, second, third, and eleventh to sixteenth involve ascertainable metallurgical facts; the remainder are largely matters of opinion, judgment, and technical knowledge of men experienced in the production of castings.

Jan 1, 1923

By R. J. Anderson

Roughly, a crack in a casting may be considered, for the moment, to be due to fracture of the alloy resulting from the stress set up by the contraction in volume on passing from the liquid to the solid state. Cracks may be external or surface, internal or deep-seated, or incipient or so-called strain cracks. Draws may appear as depressions, unevenness, and "pinching in" of the surface of a casting. Roughly, draws are due to contraction in volume and are governed largely by the same factors as cracks. A casting may be cracked, however, without being drawn. Shrinkage is a foundry term and refers to the contractio~l in volume of a metal or alloy on passing from the liquid to the solid state. Patternmaker's shrinkage is the total contraction in volume (including liquid, solidification, and solid shrinkage) that occurs when an alloy is poured into a mold. The contraction in volume of aluminum is one of the principal factors affecting the occurrence of cracks, as will be shown later, and the question of shrinkage and its control requires careful study in any treatment of cracking in castings. In the case of sand and die castings, cracks have been attributed to a number of causes, but in the case of most light aluminum alloys, they are due to the large contraction in volume on freezing and the lack of its regulation or control. The most important factors are: (1) Contraction in volume; (2) composition of alloy; (3) quality of melting charge; (4) design of casting; (5) method of molding; (6) hardness of ramming; (7) method of gating; (8) hardness and characteristics of cores; (9) chills; (10) risers; (11) melting temperatures; (12) furnace used for melting; (13) pouring temperatures; (14) inclusions in alloys; (15) hot shortness of alloys; and (16) physical properties of alloys at high temperatures. Of these, the first, second, third, and eleventh to sixteenth involve ascertainable metallurgical facts; the remainder are largely matters of opinion, judgment, and technical knowledge of men experienced in the production of castings.

Jan 1, 1923

By A. B. Kinzel

Since the exposition of the behavior of certain iron alloys by Sykesl involving the existence of an austenite loop and the discovery of such a loop in the chrome-iron system by Bain,2 there has been much conjecture both on his part and on the part of metallurgists in general as to the exact shape and location of this loop. In previous work commercial steel has been used and the microscope has been employed to locate the critical points so that the position of the loop has been quite approximate. Numerous attempts have been made to measure the critical points of the carbon-free alloys but all of these for one reason or another have failed. A satisfactory method for studying these phenomena is presented here. MateRial The first difficulty in this study was to obtain pure chromium-iron alloys. This has been overcome by melting in a vacuum electrolytic iron and chromium analyzing 99.84 Cr, Fe and C. A pure magnesite crucible was used and the melt allowed to solidify in the crucible. A typical analysis is chromium, 10.10 per cent., carbon, 0.006 per cent., silicon and manganese nil. To overcome the problem presented by segregation, ingots were made into wire 0.04 in. in diameter. This was accomplished by hand-forging the ingots into rods, using an oxyhydrogen flame for heating, in order to avoid carbon. Subsequently the rods were swaged to wire, the heating being carried out in hydrogen. Thus local segregation was eliminated although differences in analysis between portions 50 ft. apart were noted. An electric-resistance method was first tried to determine the critical points, but due to the physical defects in the wire this failed. Bain had previously shown the presence or absence of critical points in a qualitative way by observing the sag in a catenary. The author has devised the following method which gives an accurate determination of the critical points from expansion-temperature curves of suspended wire, a special telescopic dilatometer being used for the purpose.

By Howard Scott

The great advances made in mechanical engineering during recent years through the use of alloy steels, as illustrated by the development of the airplane and automobile, may be ascribed primarily to the application of nickel as an alloying element. The ternary system iron-carbon-nickel has a wide industrial application and forms, further, thefundamental basis of the even greater class of the widely used quarternary steels such as nickel-chromium, nickel-silicon, and nickel-vanadium. As is not uncommon with such cases of virile growth in an industry, the application of the alloy steel in a largely empirical manner has outstripped its scientific development so that a fertile field for metallographic research still remains. In this field, the basic nickel steels require first consideration and are the subject of the present investigation, which is offered as a preliminary to the study of the more complex alloys of industrial importance Of the principal tools of metallography—microscopic examination, determination of mechanical properties, and thermal analysis—the last has developed much more slowly in its application to industrial needs so that the situation often exists that heat treatment operations are based on empirically determined temperatures; that is, temperatures deterrnincd without regard to the actual transformation characteristics of the alloy. This situation is undesirable as there is no uniform standard for comparison of results. It is due, outside the usual difficulties involved in temperature measurements, to the pioneer character of much of the published work; to the lack of definiteness of the Ac, transformation,1 particularly in low-carbon steels; to the failure to define operating conditions completely; and to the paucity of information correlating thermal characteristics with results of heat treatment.

Jan 1, 1922

By Howard Scott

The great advances made in mechanical engineering during recent years through the use of alloy steels, as illustrated by the development of the airplane and automobile, may be ascribed primarily to the application of nickel as an alloying element. The ternary system iron-carbon-nickel has a wide industrial application and forms, further, thefundamental basis of the even greater class of the widely used quarternary steels such as nickel-chromium, nickel-silicon, and nickel-vanadium. As is not uncommon with such cases of virile growth in an industry, the application of the alloy steel in a largely empirical manner has outstripped its scientific development so that a fertile field for metallographic research still remains. In this field, the basic nickel steels require first consideration and are the subject of the present investigation, which is offered as a preliminary to the study of the more complex alloys of industrial importance Of the principal tools of metallography—microscopic examination, determination of mechanical properties, and thermal analysis—the last has developed much more slowly in its application to industrial needs so that the situation often exists that heat treatment operations are based on empirically determined temperatures; that is, temperatures deterrnincd without regard to the actual transformation characteristics of the alloy. This situation is undesirable as there is no uniform standard for comparison of results. It is due, outside the usual difficulties involved in temperature measurements, to the pioneer character of much of the published work; to the lack of definiteness of the Ac, transformation,1 particularly in low-carbon steels; to the failure to define operating conditions completely; and to the paucity of information correlating thermal characteristics with results of heat treatment.

Jan 1, 1922

By Edgar C. Bain

Of the important phenomenon of the hardening of steel, Professor Sauveurl says: It would seem as if the methods used to date for the elucidation of this complex problem have yielded all they are capable of yielding and that further straining of these methods will only serve to confuse the issue, the point having been reached when this juggling, no matter how skilfully done, with allotropy, solid solutions, and strains is causing weariness without advancing the solution of the problem. The tendency of late has been to abandon the safer road of experimental facts and to enter the maze of excessive speculations, in which there is great danger of some becoming hopelessly lost. The conclusion seems warranted that new avenues of approach must be found if we are to obtain a correct answer to this apparent enigma. With some degree of fitness we may say this of other problems. It seems likely that one of the new avenues of approach to many metallo-graphic problems is the study of crystal structure, or more accurately, the atomic arrangement, by means of the x-ray spectrometer. The crystal structure of some materials has been carefully worked out by the mineralogist, but his methods are, in general, unsuited to commercial metals and a method that yields even better information is at hand as the result of work on the diffraction of x-rays by Laue and the Braggs2 and later by HullI3 St. John, and others. It should be understood that the contour of free crystals, which is the subject of measurements by the crystallographer, is the result of the atomic structure and, in general, bears a simple and obvious relation to it. The use of the x-ray spectrometer4 has been described frequently, so the procedure will not be given here.

Jan 1, 1923

By Edgar C. Bain

Of the important phenomenon of the hardening of steel, Professor Sauveurl says: It would seem as if the methods used to date for the elucidation of this complex problem have yielded all they are capable of yielding and that further straining of these methods will only serve to confuse the issue, the point having been reached when this juggling, no matter how skilfully done, with allotropy, solid solutions, and strains is causing weariness without advancing the solution of the problem. The tendency of late has been to abandon the safer road of experimental facts and to enter the maze of excessive speculations, in which there is great danger of some becoming hopelessly lost. The conclusion seems warranted that new avenues of approach must be found if we are to obtain a correct answer to this apparent enigma. With some degree of fitness we may say this of other problems. It seems likely that one of the new avenues of approach to many metallo-graphic problems is the study of crystal structure, or more accurately, the atomic arrangement, by means of the x-ray spectrometer. The crystal structure of some materials has been carefully worked out by the mineralogist, but his methods are, in general, unsuited to commercial metals and a method that yields even better information is at hand as the result of work on the diffraction of x-rays by Laue and the Braggs2 and later by HullI3 St. John, and others. It should be understood that the contour of free crystals, which is the subject of measurements by the crystallographer, is the result of the atomic structure and, in general, bears a simple and obvious relation to it. The use of the x-ray spectrometer4 has been described frequently, so the procedure will not be given here.

Jan 1, 1923

By Robert Linton

The Sierra Consolidated Mines Co., organized in 1909, owns, together with other holdings, practically all of the productive mineral area in the Ocampo district. Lying within this area are 15 mines, large and small, that hid previously been worked and appear to have yielded, since the discovery of the camp, about 100 years ago, bullion of a total value of over $50,000,000. The deepest mine, the Santa Juliana, had been worked to 1,100 ft. below the outcrop. The reopening of the mines involved, first, extensive and thorough development to open up the known ore shoots at greater depth and explore the ledges for additional shoots, and, second, a revision of existing equipment and methods, so as to increase output and reduce cost of production. This paper will give some account of the metallurgical treatment and a description of the new mill to be built at El Salto. The Ore The ore is practically all argentite, Ag2S, with some associated gold, and carried in a siliceous gangue. The typical ledge matter is an ande-sitic breccia cemented with quartz, or quartz stockwork in andesite.l The proportion by weight of silver to gold averages about 60 to 1. The silver sulphides occur ordinarily in rather fine. dissemination, sometimes not being easily discernible with the naked eye, even in ores of very good grade. The ledges also contain considerable pyrites, which as a rule is barren. "Bronce" is the local term applied to such barren pyrites, and "Pasta" to such as carries values.

Jan 1, 1915

By Howard N. Eavenson

The information contained in the following paper was collected at the request of the U. S. Coal Commission, and is published with the permission of that body and of the various companies furnishing the data. For obvious reasons, the names of the companies are not given. No data were obtained from states south of Virginia or west of the Mississippi River. The data about the amount of labor, in man-hours, required in producing a ton of bituminous coal have been collected with the idea of showing what is being done at some well-managed plants, and not to show the average amount required by all mines, which undoubtedly is considerably higher than the average of the figures shown.* Almost all of the figures were supplied by the various companies in reply to a questionnaire; when they were obtained from other sources the company was asked to verify them. On account of the amount of work required, the data were only requested for one or two months for each plant, and the figures represent in each case a month when the car supply was good and the work was practically steady. In the case of most of the West Virginia and Kentucky mines, these conditions were best met in May and June, 1922. The mines for which the figures are given are arranged by states and as to whether the mine operates under union or non-union or open-shop conditions. The union mines listed are generally considered to be as well-managed as are the non-union ones. The production per month in a few cases includes the amount of slate which is loaded and hauled out of the mine, as of course this requires nearly as much labor per ton as does the coal. These cases are noted. The number of days worked includes only the total time in which the tipple operated; not the number of days on which the mines operated. This makes the output per day appear slightly higher than it should be in

Jan 1, 1924

By J. J. Rutledge

The United States Bureau of Mines established at Bruceton, Pa., in 1909, an experimental mine, for the purpose of testing the means of preventing and limiting mine explosions. During the last ten years numerous explosions have been caused to originate in this mine for investigative purposes and the rate of propagation of the explosion wave, the pressure developed per unit of area by the explosions, and the general results of the explosions have been carefully recorded and studied. Means of preventing mine explosions or of limiting them to the areas in which they originate have been developed. A great deal of valuable information has been derived from the work in this mine and much more useful and Valuable information will be obtained in the future. The writer would plead, not for the opening of experimental mines in all the important coal-producing fields in the United States, but for the opening of demonstration mines, or mines in which experiments could be made with the various details of coal mining. The United States Department of Agriculture has established, in nearly every state, stations that undertake experimental work for the benefit of the agricultural interests. In addition, small demonstration plats are set aside, in suitable locations in the farming districts, where various crops are grown under scientific direction, so that the faimers in the neighborhood can note the results obtained and profit thereby. Something like this should be done for the coal-mining induatry. If experimental or demonstration mines were established, methods of working adapted to local conditions could be worked out. Owing to competition in the same markets, small capitalization, or low profits, it may be an utter impossibility for any one company to try a new method of mining. Labor conditions may prevent the trial of a new method of working. It may be impossible or inadvisable to disturb existing working conditions for fear of causing trouble among the miners through real or fancied changes in the scale of wages. The first and most important investigation to be undertaken in these demonstration mines would be the trial of various methods of working coal mines until a satisfactory plan had been demonstrated for each

Jan 1, 1920

By Philip W. Henry

There is a difference of opinion among engineers on the subject of depreciation in general, and still more on its application to any given case The committee which was appointed by the American Society of Civil Engineers to make a report on Valuation of Public Utilities, states "There is no subject connected with valuation about which there are more diverse views than those relating to depreciation;" and in the discussion which took place upon the presentation of the preliminary report of this committee in January, 1914, that part of the report dealing with depreciation called forth more discussion than any other. From this discussion it was evident that the word "depreciation" was not always used in the same sense, so it is quite important that some definition be adopted. As this paper relates to the proper method of treating depreciation by corporations or individuals operating oil properties, both of which must make a return of annual net income to the government in connection with the income tax, it will be in order to adopt the definition of the Internal Revenue Bureau. Under date of Mar. 29, 1910, the Commissioner of Internal Revenue of the Treasury Department stated "Deduction on account of depreciation of property must be based on lifetime of property, its cost, value and use." Again, on Form 1035, "Return of Annual Net Income" for miscellaneous corporations (Section 2, Act of Congress approved Oct. 3, 1913), a deduction from gross income is allowed for "Total amount of depreciation for the year." This item is defined more particularly as follows: "The amount claimed under Item No. 5 (b) for depreciation should be such an amount as measures the loss which the corporation actually sustains during the year in the value of buildings, machinery, and such other property as is subject to depreciation on account of wear and tear, exhaustion, or obsolescence. The amount taken credit for on this account in order to be allowable should be so entered on the books as to constitute a liability against the assets of the corporation. The amount claimed under this item should not cover losses in the value of stocks and bonds. Decrease in the book value of securities owned, so far as such decrease represents a decline in the actual value of such securities, should be deducted under item 5 (a) of the return. "Where depreciation of physical property is made good by renewals, replacements,

Jan 1, 1915