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By William B. Schmidt

In July of 1974 a study team comprised of the authors was formed by the Department of the Interior. It was supported in part by funding from the National Science Foundation. The purpose of this study group was to visit coal mines and research and manufacturing facilities in England and Germany, to review the status of mining in these countries, and to identify mining technology which might have application to U. S. mining conditions. The duration of the visit was 18 days. The first week of the trip was spent in England. Time does not permit a complete recitation of the team's impressions but a few of the more interesting technologic developments will be discussed. These fall into the following categories- High Speed Development Ground Support Chainless Haulage and Face Conveyors Nucleonic Steering of Shearers Miscellaneous

Jan 1, 1975

By Robert E. Gray

The vat leaching operation at the Yerington Mine was started in October, 1953. The original plant facilities consisted of primary and secondary crushing, eight leaching vats, precipitation launders, sulfuric acid plant and the necessary maintenance, warehouse and administrative facilities. By 1961, 35,000,000 tons of oxide ore had been removed from the mine exposing the underlying sulfide ore body. A 5,000 ton per day concentrator was constructed and put into operation to treat the sulfide ore in November, 1961. The original crushing plants were used for both oxide and sulfide ores. By adding a third crushing shift for six days per week, the treated ore was increased from 12,000 to 17,000 tons per day. To balance the oxide and sulfide ore reserves, the concentrator was expanded to 13,500 tons per day in 1967. Again, no additional crushing facilities were added. It was anticipated that the treatment rate of oxide ore would be reduced from 12,000 to 9,000 tons per day. Instead, the addition of two crushing shifts per week, and improved operating procedures, increased the treated ore to 26,500 tons per day, 13,000 tons to the vat leaching and 13,500 tons to the concentrator.

Jan 1, 1975

By C. E. Semler

A multiyear program involving online, in-vessel exposures at Barrick Goldstrike Mines Inc. (BGMI) has provided information and experience about the materials and designs for brickwork linings in pressure oxidation autoclaves. A variety of brick and mortar products was evaluated. Properties before and after exposure were used to document the performance. Some benefits include the development of a new silicate mortar, a better understanding of brick requirements and increased autoclave operating time between maintenance shutdowns. BGMI operates six pressure oxidation autoclaves at its Eureka County, NV gold operation. These autoclave process 15.8 k/ld (17,500 stpd) of gold ore. Figure 1 is a flowsheet of the six autoclave circuits. The gold ore is refractory, in which the gold particles are mineralogically encapsulated on a micro- and submicroscopic level. The autoclaves are 4.4- m- (14-ft-) diam and 26 m (85 ft) long (tip-to-tip). Inside of each is a full brickwork (brick plus mortar) lining that divides the vessel into five compartments. Each compartment has a motor-driven agitator that keeps the slurry suspended and disperses the oxygen to enhance reaction. During autoclave operation, the conditions are steady state at 210° to 232° C (410° to 450° F) and 61 to 62 kPa (420-430 psi). As shown in Fig. 1, there are other accessory vessels (splash and flash towers) in the autoclave circuits that are also brickwork-lined. The linings used to date, other than small test sections, have all been acid-resistant fireclay bricks, bonded with alkali silicate mortar, PbO- based mortar and/or vinyl ester mortar, but mainly alkali silicate mortar.

Jan 1, 1997

By Mark A. White

Arch Mineral has developed several computer programs that aid the surface mine planning function. These programs are utilized to perform long term projections for various area or semi-area stripping operations. The program generated reports include yardage, tonnage, quality and ratio information for the user-specified time periods. The projections are used to anticipate the annual budget, to compare alternative mine plans and to analyze acquisition candidates. The programs are user friendly, fast and accurate. Geological Grid File Two data files must be set-up and used in conjunction with the mine planning programs. These are a geological data file and a general input file.

Jan 1, 1984

By C. Opoku-Ware, M. Kukay, P. Conrad

"This project is exploring the potential for developing trees tolerable to degraded un-reclaimed mine site soils and tailings as a solution to re-establishing long-term tree growth on those sites. The project incorporates growing tree seedlings in an underground greenhouse grown from seeds planted in the degraded mine soils in which they will eventually be planted. The outcome of the project is expected to lead to a successful solution for re-establishing tree growth in soils and tailings containing high metal concentrations with minimal post-planting human intervention. The research is being conducted in an underground greenhouse located 100 feet below the surface in the old Orphan Boy Mine Underground Mine Education Center (UMEC) located on Montana Tech’s campus in Butte, Montana. INTRODUCTION In an effort to improve Butte Area One natural resources, the research project was proposed to help restore tree growth in the Butte Priority Soils Operable Unit Boundary (BPSOU). Research by Blicker, et al. (2003) found that, the BPSOU, which is part of the Silver Bow Creek/Butte Area National Priorities List (Superfund) Site within and near Butte, Montana has multiple historic mining sites situated entirely within the urban setting of Butte. Mine wastes and mill tailings, accumulated from over 100 years of gold, silver, and especially copper mining are dispersed throughout Butte, posing health risks to human and environmental receptors. Stabilization of tailings sites is needed to control fugitive dust, prevent run-off of toxic material resulting in subsequent sediment deposition in streams, reducing the volume of water seepage through acidic and heavy metal contaminated material, and improving land productivity and aesthetic VALUES ((Watkin and Watkin, 1982). If successful, the project will help restore water quality and maintain stream flow in Silver Bow Creek where it flows through Butte Area One. Trees native to Butte are being grown in an underground greenhouse located in the UMEC and will be planted in five areas located within the BPSOU designated for tree planting by the Butte Silver Bow government. Growing trees is expected to help restore vegetative ground cover within the watershed contributing to stream flow in Silver Bow Creek. They will prevent soil and tailings from eroding and being deposited in Silver Bow Creek where they could degrade water quality and choke stream flow."

Jan 1, 2018

By Michael N. Greeley

The movement to reclaim abandoned mine sites has gained momentum as federal, state, and private organizations have increased their commitment and resources to tackle mutual, and often controversial, problems of health and safety. Numerous interorganizational agreements have been implemented to promote cooperation in the characterization of mine site hazards, development of mutually acceptable plans of remediation, and sharing of actual cleanup requirements. Working through these partnerships, the federal land management agencies have begun to focus on abandoned mine reclamation in selected, priority watersheds and other drainage basins. Although there are major difficulties to overcome, significant progress continues to be made.

Jan 1, 1999

By T. A. E. Breen

A new high intensity grinding technology has been developed and is now being commercialized by Hicom International of Australia. This has led to the development and manufacture of Hicom 120 grinding mills which are now being sold internationally for a range of mining industry applications. The first commercial process application has been for the diamond sector, where the ability of the mill to remove host kimberlite rock by attritioning, with no damage to the thereby liberated diamonds, is seen to be a most beneficial attribute. There are, however, many other mineral industry applications for this mill.

Jan 1, 1999

By M. Noppé

"Dilution in underground coal operations can be underestimated by up to five times during Feasibility Studies, with disastrous economic consequences. Every 1% of stone waste introduced can reduce an in situ specific energy of 11,000 BTU/lb (25 MJ/kg) by some 110 BTU/lb (0.25 MJ/kg) and increases the abrasiveness of the run-of-mine coal. Where a wash plant is not in place, penalties imposed for not meeting contractual specifications alone can amount to some AU$1 million per year.This paper presents a method for monitoring, reporting and ultimately controlling dilution in an underground coal mining operation. The dilution trends before and after introducing the recommended controls in a continuous miner/longwall mine are presented over an eight year period. The additional information from such a dilution monitoring program can also be used to control mining horizons and plan longwall extraction heights across the face proactively, on a short-term scale with resulting improvements in productivity. INTRODUCTION Grade control, as practiced on any mine, is concerned with predicting routine quality and tonnage values for short- to medium-term mining operations, and the reconciliation of these predictions against “actual” results. For a longwall mine supplying steam coal, such routine parameters may include the proximate analyses, specific energy (SE), abrasiveness and sulphur, as well as float and sink analyses if the coal is beneficiated. In addition, grade control is concerned with identifying the mineable horizon (or horizons) in a selective-mining operation, together with monitoring how well these horizons have been extracted or adhered to. Close-spaced surface drilling can be costly for any mining venture, particularly for longwall mines operating in the deeper seams. For this reason, much of the data for short-term grade control requirements are acquired during actual bord-and-pillar development. The underground data are derived from so-called “channel” samples. These samples are cut or chipped from the coal seam, perpendicular to the mining horizon, with dimensions suitable for obtaining sufficient “representative” sample for analyses. For a 2m thick mining horizon, a channel sample 300 mm wide and 50 mm deep over the thickness of the horizon would provide some 4.5 kg of sample, sufficient for most of the necessary tests. To allow the information to be computer recorded, additional information such as seam thickness, sample co-ordinates, and the elevation of the seam (or horizon) roof or floor, may be required."

Jan 1, 2015

By T. M. Klemetti, T. J. Batchler, T. J. Matthews

"From 2011–2016 there were 1,511 documented injures, including 7 fatalities, from ground falls in U.S. underground coal mines. The majority of these ground fall injuries were not caused by a major roof collapse, but from falls of smaller rocks from the immediate roof. Roof screen can significantly reduce the number of these injuries and has been widely utilized in underground coal mines for surface control. Because of the potential of reducing ground-fall injuries, the National Institute for Occupational Safety and Health (NIOSH) is further evaluating the performance characteristics of welded wire screen as used in underground coal mines by conducting a laboratory testing program at the Mine Roof Simulator (MRS) in Pittsburgh, PA. The load-displacement characteristics of a 2.4-m x 3.7-m panel of 8-gauge welded screen were evaluated using a newly designed, large laboratory screen test frame with multiple load pull locations. This screen was tested in a configuration that simulates current installation practices in U.S. coal mines. In this study, the effects of displacement loading rate, load pull surface geometry, and the inclusion of roof channel on the screen performance were evaluated. Ultimately, the type of information obtained in this and similar studies can be used to aid in developing wire roof screen design criteria and to assist mine operators in the selection and use of roof screen in underground mines. INTRODUCTION Over 1,500 injures, including 7 fatalities, occurred from 2011–2016 from ground falls in U.S. underground mines with the majority of these ground-fall injuries caused by falls of smaller rocks from the immediate roof. Various controls are currently being used in mines to control this surface rock, including the use of wire roof screen. In mines where wire roof screen has been installed, injuries from rock falls have been reduced dramatically (Robertson and Hinshaw, 2001). Roof screen has the potential to prevent hundreds of injuries caused by the fall of small rocks between permanent roof supports (Comptonet al., 2007). Because of this potential for reducing ground-fall injuries, the National Institute for Occupational Safety and Health (NIOSH) is evaluating the performance characteristics of welded wire screen as used in underground coal mines by conducting a laboratory testing program at the Pittsburgh Research Laboratory (PRL)."

Jan 1, 2018

By Greg Sanders, Michael Gilbert, James G. Shaughnessy

"A new raw water intake from the South Holston River to the Kingsport water treatment plant is under construction. The exploration for the 335 meter long horseshoe shaped tunnel design took advantage of the site topography along the alignment to better define the complex geology consisting of Knox Limestone and Sevier Shale formations separated by a fault zone. To assess the geological conditions and to determine the extent of the fault zone, a 183 meter long horizontal boring and geophysical investigation was performed along a portion of the tunnel’s horizontal alignment. Explorations defined the fault zone width at approximately 5 meters and packer testing along the alignment provided a means of estimating groundwater inflows. As the tunnel excavation advances, comparisons of exploratory data versus encountered conditions will be made. This paper provides details on the geotechnical investigation, lessons learned, and the influence of the geology on the tunnel design. PROJECT OVERVIEW The Kingsport WTP is supplied with raw water via the South Holston River. The City of Kingsport (City) owns and operates the Kingsport Water Treatment Plant (WTP). The existing raw water intake system, consisting of pumps, power supply, raw water piping and appurtenant facilities has been determined to be vulnerable to failure. The original Raw Water Pump Station (RWPS) was constructed in 1928 as part of the original Kingsport WTP project. The 1928 RWPS operated until 1970 when it was replaced by the existing RWPS. This existing system still utilizes the 1928 piping and piping tunnel. Improvements to the RWPS hydraulics and capacity are required to meet the City’s future water treatment needs. The system extracts water from the South Fork of the Holsten River and coveys it via three pressure pipelines to the WTP. The conveyance piping exits the RWPS, ascends approximately 23 m up a near vertical rock outcropping then enters a 120 m long tunnel. Upon exiting the tunnel the piping continues underground to the WTP. The drill and blast tunnel is horseshoe shaped and nominally 3.3 m high by 3.3 m wide. The easternmost 62.3 m of the tunnel is without any type of support. The remainder is lined with concrete. According to the City of Kingsport, the concrete lining was installed in the 1970’s as part of upgrades to the facility. An evaluation of the current facilities concluded that the conveyance piping was in poor condition and required replacement."

Jan 1, 2016

By Mark Van Dyke, Ted Klemetti, Jake Beale, Zoheir Khademian, Joe Wickline

In 2016, a 3.7-ML magnitude event caused by mining activity occurred at a longwall mine in southwestern Virginia which was recorded by the United States Geological Survey (USGS) and felt by local residents. The event was the largest of its kind since a global mine design change by the operator was instituted in 2008 following three large events in 2005, 2006 and 2007 (3.4, 4.3, and 3.4, respectively). Two of the three pre-2008 events (2005 and 2007) damaged ventilation controls in the mine which fueled a mine fire. In 2016 the mine’s management requested researchers from the National Institute for Occupational Safety and Health (NIOSH) to access geological data and determine what parameters could possibly lead to events of a magnitude of 1.0 ML or greater. Evaluation of 2,152 geological data points and modeling revealed three major geological factors in common with the majority

By Mark Van Dyke, Ted Klemetti, Jake Beale, Zoheir Khademian, Joe Wickline

In 2016, a 3.7-ML magnitude event caused by mining activity occurred at a longwall mine in southwestern Virginia which was recorded by the United States Geological Survey (USGS) and felt by local residents. The event was the largest of its kind since a global mine design change by the operator was instituted in 2008 following three large events in 2005, 2006, and 2007 (3.4, 4.3, and 3.4 Moment Magnitude (Mw), respectively). Two of the three pre-2008 events (2005 and 2007) damaged ventilation controls in the mine which fueled a mine fire. In 2016, the mine’s management requested researchers from the National Institute for Occupational Safety and Health (NIOSH) to access geological data and determine what parameters could possibly lead to events of a magnitude of 1.0 ML or greater. Evaluation of 2152 geological data points and modeling revealed three major geological factors in common with the majority of the 181 recorded +1.0 ML events from 2009 through 2016. Three levels of seismic potential were identified as follows:

Aug 4, 2023

By Raj K. Singhal

Canada produces close to 42 million tonnes of coal per annum of which some 38 million tonnes is produced by surface mining methods. The two Western Canadian provinces, Alberta and British Columbia, produce 31 million tonnes of coal by surface mining. These two provinces provide the bulk of the metallurgical coal for export. The geological conditions in the Western provinces particularly in the mountain region are complex. The coals are friable and the seams are steeply inclined, sheared, intensely folded and faulted. There may be as many as 15 to 20 coal seams present with true thickness ranging from 2.5 m to over 8 m. This paper reviews the surface mining methods used to extract such seams. The difficulties associated with steep seam and multiple seam mining of friable coal resulting in lower coal recovery, high dilution and the problem of cleaning fine coal in the wash plant have been highlighted.

Jan 1, 1984

By D. J. Bryden, J. W. Oberholzer

In response to the need for enhanced precautionary measures to safeguard mine workers in collieries from the consequences of methane ignitions in a heading, the coal mining industry has ex- pressed the desire for the development and testing of active on board suppression systems. As overseas systems cannot be used directly in the bord and pillar geometry it is necessary to adapt overseas and local technology to suit local mining conditions, as well as to test such developed systems for their compliance with the expressed needs. As the systems have to be tested in a specific roadway configuration, a facility was developed to enable the testing in South Africa. A surface test facility has been established which can be used to develop and test suppression systems on continuous miners and roadheaders. This facility consists of a tunnel wherein compliance tests can be conducted in simulated underground conditions. A number of methane explosion tests have been conducted in the test facility. The explosions conducted varied in CH,/air concentration (7,5 to 9 percent) and volume (26 to 88 m3). At lower concentrations there was a marked reduction in explosion strength and flame speed. Tests carried out with the Explostop system successfully suppressed the propagation of methane ignitions in both scenarios tested.

Jan 1, 1997

By L. H. Michaud

A mining company plans to extend its surface coal-mining operations in central Pennsylvania. Although the proposed site contains pyritic material, the results of the acid-base accountings for the site shows an overall Neutralization Potential to Maximum Potential Acidity Ratio (NP:MPA) of 4.26:1 for the entire site. The pyritic material is, however, associated with the lower of the three seams to be mined. If traditional dragline-mining methods are used, this would result in the acidic material being placed at the top of the spoil piles, exposing it to air and water, and therefore to the formation of acid mine drainage (AMD). Further concerns are associated with the fact that the alkaline material is not distributed evenly over the mine site. To prevent the formation of AMD, the company has proposed to mine the area using truck-shovel mining methods. This technique offers a more flexible alternative for cut sequencing and for the selective placement of waste material. Working with the Department of Mineral Engineering at The Pennsylvania State University, amine plan was developed for this site. This plan results in the layering of the alkaline and acidic spoil to achieve an overall net alkalinity in all spoil areas. Therefore, mining this site should not result in the formation of AMD.

Jan 1, 1996

By Xiaochao Shu, Kun Wang, Fanwei Meng, Rui Tao

Rapidly searching for carbonatite-related rare earth element (REE) mineralized systems is of paramount importance to explorers, because these systems provide the world’s most significant supply of REE. Biotite and barite are suitable indicator minerals that can offer reliable elemental geochemical information used for REE exploration. In this study, we provided an elemental geochemical dataset of biotite and barite from Cenozoic REE deposits in the eastern Tibetan Plateau, and compared the obtained data to those of biotite and barite forming in other geological settings. The F (i.e., fluorine) contents in carbonatite-hosted biotites are highly variable, with biotites from mineralized carbonatite complexes having much higher values (1.05–2.37 apfu, where apfu = atoms per formula unit) than their counterparts from barren carbonatite complexes (≤ 1 apfu). It is therefore believed that the presence of high-F biotites can be regarded as a sign for predicting REE reservoirs. Barites in REE mineralized systems contain much higher (even one or to orders of magnitude) total REE contents (ΣREE >100 μg/g) relative to those species forming in carbonate-hosted fluorite-barite deposits and open marine environments. This means that the high ΣREE concentration of barite can serve as an effective index for REE exploration. The above information is integrated into a REE exploration program in which the areas with strong local tectonism along cratonic edges are priority exploration targets, and high-F biotites and REE-rich barites can serve as direct indices for rapidly identifying carbonatiterelated REE mineralized systems at a strategic distance from other geological settings.

Jun 9, 2023

By J. L. Whitlock

A mutant strain of Pseudomonas paucimobilis is utilized to effectively degrade and or remove 90-98% of cyanide, thiocyanate, toxic heavy metals and ammonia from a cyanidation mill process and mine discharge maximum of 21,000 m3/d (5.5 MGD). Homestake Mining Company?s biological wastewater treatment plant has been in full scale operation for over 2 years at the Homestake Mine in Lead, South Dakota.

Jan 1, 1987

By D. L. McCain

In considering slurry transportation for Consolidation Coal Company's Loveridge Mine in Northern West Virginia, many things were taken into account. The advantages of slurry transportation in comparison to shuttle car, belt and rail transport have been given in previous publications." These include increased safety and the potential for increased productivity. In addition to these considerations, the slurry transport system installed in an existing mine provides an alternate or additional transportation mode to the one already existing. In the Loveridge Mine, this is rail haulage. Since the rail system is a single track system and the distances involved are several kilometers, it is not always possible to provide for haulage of loaded cars, return of empties, supplies and maintenance in an efficient manner. Slurry transport of the coal from the production faces to the preparation plant allows the rail system to fulfill the remaining transportation needs in an efficient manner. Consol initiated development work in slurry transportation in the early fifties leading to the construction and operation of the 174-km (108-mile) Cadiz-to-Cleveland pipeline which carried 1,200,000 metric t/y (1,300,000 t/y) from 1957 to 1963. Development work on coarse coal slurry transportation for underground mines started in 1970 with feasibility tests on coarse coal at Conoco's Ponca City, Oklahoma, slurry test facility. A series of tests were conducted in several locations as development work proceeded on the various subsystems, mechanical equipment and controls required to produce a working system to follow a continuous miner in a room-and-pillar type mine, then to combine the coal production from several mine faces for mainline transportation to the preparation plant. The face system, including the crusher-pump vehicle, hose hauler vehicle, slurry booster pump units, return water unit and 900 to 1,200 m (3,000 to 4,000 feet) of pipeline was brought together for the first time and tested as a system at Consol's Robinson Run Mine in northern West Virginia in 1975. A pipeline wear test at the Loveridge Mine where 300,000 tonnes (330,000 tons) of minus 127-mm (5-inch) run-of-mine coal were pumped from the raw coal bin into the preparation plant and a large scale test in Ponca City on a multiple feed sump where several slurry flows could be combined to provide surge capacity and a constant reclaim rate for mainline transportation completed the preliminary testing for a complete system. A decision was made to commit the system to a mine, and the south half of the Loveridge Mine was chosen. This site required the transporting of coal from one longwall and two continuous miner development faces. To prevent startup and unexpected problems in the slurry system from shutting down production of coal from the longwall face, the rail car loading point from the main section belt was chosen as the feed point for the slurry system and the design would allow for rapidly switching from one transport mode to the other. Scheduling of required development entry work and the developmental nature of the system led to a decision to install only one continuous miner face slurry transport system rather than two for this first system. The type of continuous miner in use at the mine for the foreseeable future was the Joy 2BT6 twin boring machine. This machine cuts a stable, arch-shaped entry and was therefore allowed to mine about 26 m (85 feet) of entry before roof bolting was re¬quired. Since peak production from this type of machine was not high, a smaller transport system could be used with it.

Jan 1, 1981

By R. J. Matetic, J. Noll, C. Zhou, J. DuCarme, M. Reyes, J. Srednicki

"In April 2016, MSHA began requiring the use of continuous personal dust monitors (cPDMs) to monitor and measure respirable mine dust exposures to underground coal miners. After the cPDM’s implementation, mine operators discovered that it interfered with proximity detection systems (PDSs), thus exposing miners to potential striking and pinning hazards from continuous mining machines. NIOSH was sought out by MSHA and mining industry stakeholders to determine how the cPDM and PDS interact with each other. Accordingly, NIOSH investigated existing standards, developed test protocols, designed experiments, and conducted lab evaluations. Some interferences were observed to be caused by electromagnetic interference (EMI) from the cPDM. Results showed that there was no significant interference when the cPDM and the miner-wearable component of the PDS were separated by distances of 6 inches or greater. In this study, the cPDM and PAD needed to be at least 6 inches apart in order for them to be used simultaneously and reduce interference potential. INTRODUCTION Underground coal miners are exposed to a variety of hazards on a daily basis such as coal dust exposure, high noise levels, roof and rib falls, the potential for fires and explosions, and operating and working with heavy machinery. One of the hazardous jobs is operating or working nearby a continuous mining machine (CMM). According to Mine Safety and Health Administration (MSHA) statistics, 40 miners have been fatally struck or pinned by a CMM since 1984. In an effort to prevent future striking and pinning fatalities from occurring, proximity detection systems have been developed and are required on all operating CMMs in underground coal mines, with the exception of full-face CMMs, by 2018 (1,2). Proximity detection systems (PDSs) are designed to alarm miners and stop machine motion in order to protect miners from being struck, pinned or crushed by CMMs(3). Currently, MSHA-approved PDSs, installed on CMMs, are based on the principle of magnetic flux density (B-field) (4,5). The system generates a magnetic field around a CMM and determines the relative distance a miner is from the CMM based on a detected magnetic flux density. A PDS typically consists of multiple magnetic field generators mounted at different places around the CMM, and personal alarm devices (PADs), which are worn by the miners to detect the magnetic flux density. When a miner, wearing a PAD, gets closer to the machine, the PAD detects a stronger magnetic field from the generators and detects a weaker magnetic field when a miner moves away from the machine. The magnetic field generators installed on CMMs typically produce modulated magnetic wave signals at frequencies between 10 kHz and 120 kHz. The magnetic fields are measured by three small magnetic coil antennas mounted on orthogonal axes inside of the PAD worn by the miner. According to Faraday’s Law, the changing magnetic field induces a voltage in each coil antenna, and the voltage values are transmitted from the PAD back to a controller on the CMM wirelessly, typically at a frequency between 400 MHz and 2.5 GHz. These values are then used to determine the distance between the miner and the generators of the machine. Typically this information is used to determine when a miner wearing a PAD is in a warning zone or stop zone which would trigger different alarms and actions such as slowing the machine down or stopping it."

Jan 1, 2017

By Frank H. Madison

The percentage depletion deduction on Federal Income Tax Returns under the provisions of the 1939 Internal Revenue Code and of Sections 611 to Section 615, inclusive, of the revenue act of 1954, have created innumerable administrative difficulties, and a new interpretation of "gross income from the property" in that the Courts have expanded the ideas of what constitutes "gross income from the property" to a degree unheard of and unthought of prior to the enactment of these two codes. Originally, under the Revenue Acts of 1917, 1918, and 1920 depletion was allowable, based upon mine valuations as of March 1, 1913; if the mine was owned prior to March 1, 1913; upon cost, as of the date of acquisition if purchased subsequent to March 1, 1913; and upon a "discovery" basis if the mine was discovered after March 1, 1913, The "jab" for mine valuations as of March 1, 1913 and for discovery valuations and depletion was not as bad as it has been made out to be. Thousands of valuations and estimates of reserves were made and agreed upon between taxpayers and Internal Revenue Service engineers and as the years went on the answers have been found to be "reasonable." However, human nature being what it is each case was a battle of wits - of a sort - and many resulted in severe differences of opinion and litigation. As tax rates increased the situation was not bettered. I could talk for several hours on this phase of depletion but it is all past now andwould not give any real service or better understanding of the matter.

Jan 1, 1958