Search Documents

By T. G. Decker, A. F. Witt, A. M. Gaudin

The historical development of the concept of contact angle hysteresis is reviewed. The measurements of contact angles reported in literature have all been made under static conditions. For the measurement of dynamic advancing and receding contact angles, four methods are described together with an evaluation of their precision. Three of these methods were adapted from devices already used for the measurement of static contact angles. The fourth method uses a new principle and apparatus and is the most accurate. While the relationship between surface tensions and the contact angle was extablished as early as 1805 by T. Young,' it was only in 1890 that the existence of contact angle hysteresis was reported by Lord Rayleigh. His observations, however, remained almost unnoticed. With the invention of froth flotation, the contact angle and its behavior became the subject of investigation. In 1907, L. Sulman and collaborators investigated the cause of discrepancies between recorded values of contact angles. They found that certain variations existed in most cases, but that definite maximum and minimum values of contact angles are obtainable. The difference between the maximum and the minimum contact angle in a given system was termed "hysteresis" by Sulman. First attempts to explain hysteresis were made by E. Edser. In the following years extensive studies of contact angles in various three-phase systems

Jan 1, 1963

By H. Hubert

The first attempts at direct utilization of blast-furnace gas in engines were made in 1895. For a considerable time the gas had been burnt in Cowper stoves for heating the blast for the furnace, and under the boilers which supplied steam to the blowing-engines, and others serving the furnaces. It was natural, therefore, that the idea of directly employing it in gas-engines should have occurred simultaneously to several engineers, notably to Lurmann and to Lencauchez, who had pointed out the blast-furnace as a powerful gas-producer. Nevertheless, nowhere had any attempt been made to apply it to this purpose up to the end of 1894, when Thwaite proposed it to Mr. James Riley, of the Glasgom Iron & Steel Company. About the same time investigations were being made in Belgium and in Germany, independently of Thwaite's experiments, which were not generally known on the Continent. The industrial world, which up to that time had hardly favored the idea, had thus been gradually prepared to receive it. The gas-engine, long restricted to small sizes and dependent upon the use of an expensive fuel obtainable only in large centers, now began to make headway. At the Paris Exhibition of 1889 two engines of 100 h.p. were shown and excited much interest among engineers. One had four cylinders, and was made at the celebrated works of the Deutz Company, and the other was a single-cylinder engine, exhibited by two French designers, Messrs. Delamare-Deboutteville and Malandin. In the meanwhile the design of gas-producers had made important progress, completely freeing the new engine from its

Jan 1, 1907

By Robert L. Llewellyn

Preparation of coal begins at the face in underground mines or in the pit with surface mines. Impurities in raw coal can be in the seam itself or in extraneous material taken in mining from the roof or bottom. Raw coal is prepared only to the extent that is necessary to make the product salable. Over 60% of all coal production is processed to some extent in cleaning plants. For underground mines the proportion cleaned is 72% as compared to 42% from surface and 15% from auger mines. Coal supplied for coking purposes is nearly all upgraded by washing, while for the largest market, electric power generation, a high proportion is shipped as a raw product with processing, in whole or in part, only as necessary when excess impurities are mined with the coal. This chapter will deal primarily with plants that process or wash coal to some extent and only incidently with mines shipping raw run-of-mine coal crushed to a top size of, usually, 2 to 4 in., with little, if any, other treatment. ECONOMICS OF COAL PREPARATION During the past decade, major changes have occurred affecting the market, profit, and long-rang planning of the coal industry. Mining companies have become "partners" with consumers at many new and some old mines, both for steam and metallurgical coals. Coal properties have become "assigned" tonnages at mutually agreed upon conditions and prices. Lower unit-train tariffs have been instrumental in helping coal markets to compete against oil and atomic energy. Cod prices for power plants are still on a Btu (British thermal unit) basis but with more emphasis on sulfur content. For metallurgical coal, the lower and medium volatile coals are in demand and the price rises, generally, as the volatile percentage is lower. Moisture affects the Btu value of coal almost the same as ash content, but dusty conditions during loading and unloading are no longer accept-

Jan 1, 1973

By Robert E. Bush, E. S. Mardock

The objective of this paper is to present practical methods of applying radioactivity logs to problems of interest both to those engaged in evaluating fundamental reservoir data as well as to those engaged in subsurface structural work. The basic theories underlying the operation of radioactivity logging methods are briefly discussed along with some of the problems arising in the interpretation of the log. Relative methods of quantitative interpretation are described, with a discussion of relative reference lines and specific examples are given showing the application of these relative quantitative interpretation methods. To show the variation of the methods described, specimen wells penetrating formations widely divergent in point of geologic age were selected to demonstrate the application. A relative reference line is determined for the Neutron Curve and by comparison to known petrophysical data such as porosities from diamond cores, a direct quantitative relationship is developed. The application of this relative calibration curve to logs of unknown wells will permit a reasonably accurate determination of porosity in limestone and dolomite formations. Specific examples are given showing the application of these relative methods of interpretation to logs of the Smackover limestone in Louisiana, the Edwards limestone and dolomites of South Texas, and Permian dolomites of West Texas. Radioactivity logs have been used extensively by the petroleum industry for a number of years and recognition of their value has grown steadily, not only as tools to aid in the solution of specific stratigraphic problems, but also as potential sources of the basic data necessary for the estimation of net pay and reserves. The value of radioactivity logs for stratigraphic work has been pointed out in the literature,1,2,4,5,6 and now has long been recognized by the industry, but the quantitative application of the logs has advanced but little beyond the stage of a strong conviction that radioactivity logging curves will some day provide the information on such important quantities as the porosity and the liquid saturation of the formations. During the past few years the staffs of the Lane-Wells Company and Well Surveys, Incorporated, have devoted a great deal of time, thought, and experimentation to the relationships existing between radioactivity curves and the lithologic conditions encountered, and this paper is, in a manner of' speaking, intended as a progress report of this work and includes suggestions which the authors have found useful in the interpretation of radioactivity logs. The section on theory is not intended as a complete exposition of the physical processes involved, but rather as a brief introduction to the reader of these processes so that he may acquire a better understanding of the behavior of the radioactivity curves under the varied conditions encountered in normal well logging. Three relative methods for using neutron logs for the quantitative estimation of porosity in limestone or dolomite are presented. These methods are based on the comparison of logs and porosity data from wells in Louisiana, South Texas, West Texas, and New Mexico. These areas were selected because not only were there more core data available from these areas but also the majority of these data were from limestone or dolomitic zones. The correlation between core data and logs is simpler for limestones and dolomites than it is for sandstones due to the fact that sandstones are more complex than limestones and differ more widely among themselves as to composition of cementing materials, siltiness, etc. When data applicable to the various types of sandstones are available, the authors hope to present a discussion similar to this paper covering sandstones or possibly a more general discussion covering all types of reservoir rocks. The relative methods for estimating porosity which are presented in this paper fall short of the absolute method sought. However, these methods possess the advantage that they can be applied to almost any neutron log as long as the range of application is held within the limits imposed by the local lithologic conditions which prevailed during calibration, i.e., these methods are for short range application only. THE THEORETICAL BASIS FOR RADIOACTIVITY LOGGING The two redioactivity logging curves commercially available today are the

Jan 1, 1950

By Maurice Grieves

The great majority of shafts constructed today are still excavated by drilling and blasting, a method which changed very little in over 100 years until the introduction of the mechanical lashing unit and cactus grab by the South Africans, which enabled muck to be removed as fast as massive hoisting systems could handle it and resulted in very rapid rates of sinking. Record breaking month's performances were achieved at -Hartebeestfontein No. 4 shaft, October 1960-337.1 m; Western Reefs No. 4 shaft, October 1961-340.7 m; and Buffelsfontein eastern twin shaft, March 1962-381.2m. The method was very labor-intensive, requiring a crew of over 60 workers at the shaft bottom during the drill cycle. Safety precautions were strict, but in the drive to achieve rapid advance, cases of personal injury were still somewhat high because of the large number of people engaged in this potentially hostile environment. The South African method, as it came to be referred to throughout the rest of the world, was adopted in the United Kingdom in the late 1950s in a modified form with greatly reduced manpower and nonsimultaneous sinking and lining, which was insisted on by the British Mines Inspectorate. In that instance, it was successfully used to sink the 7.3-m-diam concrete-lined shafts at Kellingley to 770 m depth, with rates of advance of over 90 m/month achieved, a British record at that time. During the sinking of the 1.15-km-deep twin shafts at Boulby potash mine in the UK in 1970, the method was again used, but for the first time ever in Britain exemptions from the mining code permitted the use of crash beams, crash doors, jack catches, and semi-simultaneous sinking and lining techniques. New British shaft sinking records of over 120 m/month were achieved in both shafts. Similar equipment and techniques were used in the early 1970s to sink several deep shafts in Canada, notably Creighton #7 and the Con zinc mine at Yellowknife in the NW Territories. Today, this equipment is standard for deep shafts in the US and the rest of the world. However, with the tremendous escalation in mining labor costs, the impact of health and safety legislation, and environmental regulations, coupled with a very real shortage of miners willing to work in this exposed situation it was apparent that an alternative to the labor-intensive conventional method of shaft construction had to be found. Recognizing the trend is inevitable, one or two major German shaft sinking contracting firms began to take a fresh look at full face boring techniques applied to tunnels and raise bored shafts. The results were most encouraging. Tunnel drivage techniques using moles had developed considerably from Colonel Beaumont's original channel tunnel machine circa 1880 to the superbly engineered Priestley machine selected to cut the British side in 1975 and the double shielded Robbins Grandori borer on the French side of the English Channel. Full face tunnel machines were being successfully used to drive uphill in inclined shafts in Austria and Switzerland. At Mapprag in Switzerland, the Demag mole drove the first (intentional) vertical transition and curve, and then went on to successfully complete the 730-m-long penstock shaft at an inclination of 35°. In Austria, the Wirth mole drove the Kaprun Glacier ski-lift railcar tunnel at record breaking rates of 457 m/MONTH (best 30 m/d) through green schist at an inclination of 29° for a distance of 3.35 km while the Hydro tunnel at Sarrelli in Switzerland was being driven by the Robbin's mole at an inclination of 35°. Simultaneously, extremely promising results were obtained using large assemblies of cutter discs on raise borer heads, such as the 4.87-m-diam X 460-m-deep shaft raised by Teton for Jim Walter Resources Inc. Bearing in mind that most mine shafts in the future (unless in exceptionally competent rock) will require some form of lining, and the trend will be toward deeper shafts as the more easily accessible mineral deposits become exhausted, it was seen that normal raise boring had definite limitations in vertical accuracy, in the limitation imposed by the drill string on the available torque that could be applied to the cutter head, and in the risk of collapse of the unsupported shaft rock wall in friable or jointed and fissured ground, since it is not possible to apply any form of temporary support until the permanent lining is being installed. A further problem was the economics of installing a subsequent lining, necessitating setting up a headgear and hoisting arrangement approaching in size that required for conventional drill and blast sinking and lining. Because of the economics, German contractors opted for a phased transition from drill and blast to the full face, rodless, out of the solid shaft mole, by starting off with a down-the-hole shaft boring machine -without a drillstring-but using a pilot hole to get rid of the muck.

Jan 1, 1982

By AIME AIME

Council.* PRESIDENT OF THE COUNCIL. JOHN HAYS HAMMOND NEW YORK, N. Y. (Term expires February, 1908.) VICE-PRESIDENTS OF THE COUNCIL. HENRY M. HOWE NEW YORK, N. Y. J. B. GRANT DENVER, COLO. JAMES D. HAGUE NEW YORK, N. Y. (Term expires February, 1908.) SAMUEL B. CHRISTY BERKELEY, CAL. JOHN A. CHURCH NEW YORK; N. Y. New PERSIFOR FRAZER PHILADELPHIA, PA. (Term expires February, 1909.)

Mar 1, 1907

By A. Eilers

The use of the bag-house for filtering out fumes produced in certain metallurgical operations is not new in America. There are no patents in force at this time, to my knowledge, which might hinder such use. Up to about 25 years ago the bag-house was only employed in connection with either zinc-works, which produced the oxides, to be sold for paint, or as an auxiliary in extracting lead from high-grade oxidized ores and from galena-concentrates in the Missouri and neighboring lead-regions; this work being then done in the Scotch or American hearths and in very low slag-furnaces, in all of which was produced an excessive amount of oxides which were also finally sold as paints. The literature1 on the above is abundant in text-books and periodical publications. The first large bag-house to be used permanently in connection with lead blast-furnaces was erected, as far as I am aware, about 1887 at the Globe smelting Co.'s works at Denver, Colo., under the Lewis-Bartlett patents. The brick flue, running from the blast-furnaces to the bag-house, was only a few

Jan 1, 1913

One Hundred and Twelfth Meeting of the Institute, Monday, February 14, to Thursday, February 17, inclusive, 1916 COMMITTEE ON ARRANGEMENTS DAVID H. BROWNE, Chairman. BRADLEY STOUGHTON, Vice-Chairman. LAWRENCE ADDICKS, BURR A. ROBINSON, P. E. BARBOUR, E. M. SHIPP, G. D. BARRON, JOSEPH STRUTHERS, J. V. N. DORR, E. B. STURGIS, J. R. FINLAY 'R. H. VAIL. L. D. HUNTOON, Hotel Accommodations.-The Committee on Arrangements is canvassing a number of hotels in New York City, securing .wherever possible special rates to members and guests for the clays of the meeting. It is possible to secure good accommodations on very reasonable terms in New York City if one knows where to look for them. A list of hotels and rates will be published in the final announcement of the meeting, which will go to the members about the middle of January, in order that those who desire to secure good hotel accommodations at a reasonable mice may have the information.

Jan 1, 1916

By Kurt Stock

The grades of spelter demanded by the consuming industries were not definitely established until the American Society for Testing Materials undertook to fix specifications, based on the varying percentages of the common impurities (lead, iron, and cadmium) as follows: Total, Not Leap, Iron, Cadmium, Over. Per Per Cent. Per Cent. Per Cent. Cent. A. High grade.................. 0.07 0.03 0.05 0.10 B. Intermediate................ 0.20 0.03 0.50 0.50 C. Brass special................ 0.75 0.04 0.75 1.20 D. Prime western............... 1.50 0.08 The question which grade was the best for certain purposes and why was left unanswered. The conservatism of the zinc-smelting industry and the unwillingness of the spelter-consuming industries to engage in research work prevented the full benefits being obtained that such standardization promised. The custom smelters, producing spelter in pigs or plates, found it impossible to adhere closely to the established limits on account of the variety of ores treated; and the smelters with long-established and known brands, or those manufacturing their metal into marketable products, like sheet zinc, did not have to abide by the newly established grades based on chemical percentages. Smelters engaged in the smelting of custom ores had occasional complaints about the quality of their metal, as some of the consumers, especially brassmakers and some galvanizers, used the rigid standards of the A. S. T. M. as a basis for obtaining redress from zinc smelters whenever some of their work was faulty. Indirectly, much good resulted from such complaints; for while the brassmakers and galvanizers, on the whole, did not know what was wrong, the metallurgists in charge of zinc smelters were induced to abandon their conservatism and study the influence of impurities in spelter from the point of view of the consumer. For some of us, spelter gradually ceased to be considered merely spelter; it

Jan 1, 1925

By R. J. Brison, W. C. Bleimeister

The International Salt Company has long been interested in finding an efficient process for the removal of impurities from rock salt, and particularly from the rock salt produced at the Detroit mine. Methods which have been used previously at the Detroit mine included both hand sorting and differential crushing in a Bradford breaker with rejection of the oversize. Neither of these methods was adequately effective. The development of a new process for removal of impurities from rock salt has been described in the preceding article." Basically, the process consists of exposure of crude rock salt to radiant heating which selectively heats the impure particles. Subsequently the heated particles are removed by adhesion to a heat sensitive-coating on a conveyor belt. This method was found to be effective in improving both the quality and appearance of rock salt by the rejection of the dark, impure particles.

Jan 8, 1960

By H. M. Varner

Under sponsorship of the US Bureau of Mines and the Department of Energy, a new type of rotary rock drill was developed by The Bendix Corp. Originally developed for the production of holes for the installation of longer than seam height roof bolts, the flexible drill is a useful tool for many drilling applications. It allows hands-off or remote production of holes for increased drilling speed and greater operator safety in any strata suitable for rotary drilling. This paper discusses various applications and experience for the flexible drill system in coal, metal/nonmetal mining, and for civil engineering uses. Manual, remote control, and automatic roof bolter modules are also discussed.

Jan 1, 1984

By R. B. Schluter, M. M. Fine

A process for winning copper from pelletized chalcocite concentrate without matte smelting and converting is under development at the Twin Cities Metallurgy Research Center of the U.S. Bureau of Mines. The new procedure includes a two-stage fluid-bed treatment in which the pelletized concentrate with 33% Cu and 7% S is first desulfurized to about 0.5% S in an oxidizing atmosphere, and then metallized by reduction with hydrogen. The reduced product is melted with flux to separate metallic copper from the gangue. The metal must be refined to remove residual sulfur and iron. The pelletizing of the fine concentrate into mini-pellets prior to fluid-bed treatment is an important feature of the process, because it permits shorter reaction time, decreases dusting, and facilitates subsequent processing.

Jan 1, 1972

By William B. Phillips

The possible sources of potash salts in the United States have been considered from many points of view during the last several years, but it is only within the last two or three months that the situation has become acute. We import from Germany, the only sourcc of large supply, more than $10,000,000 worth of potash salts annually, and this business has been badly crippled by the European war. If there was ever a time in our industrial existence when the necessity of providing for our own needs was more acute than it is now, we are not aware of it. One has only to study the price lists of chemicals sent out by the large supply houses to see the change wrought within a very short time. Whether or not these prices are to maintain for a considerable time, no one can say; but it appears to be probable that we shall not see prices materially lower for a period of uncomfortable length, to say the least. It is not my purpose at this time to discuss the various sources of supply of potash salts that have been suggested or recommended. Some of them might afford a pleasing relief but all of them combined would not affect the situation seriously. If we are to have our own sources of potash salts, they will have to compare, in some efficient manner, with the sources upon which we have drawn during the last 20 or 30 years; i.e., they must exist in minable quantities. It seems to me to be quite idle to speculate upon our domestic sources of potash if those sources are not of a character similar to those upon which we have so long depended. A few thousand or, perhaps, a few hundred thousand dollars' worth of chemically derived potash may be produced under the stress of present conditions, but when we consider that each year demands more than $10,000,000 worth, we must look to underground sources; we must look to mines similar to the famous Stassfurt and Halle deposits. If we cannot mine potash salts, we shall have to do without them for a while.

Jan 1, 1915

By James B. Cathcart

The potash mine of the International Minerals and Chemical Corp. is about 18 miles east of Carlsbad, New Mexico, in sec 1 and 12, T 22 S, R 29 E, N.M.P.M. Potash is produced from two zones in the Salado formation of late Permian age. The lower zone, consisting of a mixture of sylvite (KCl) and halite (NaCl), lies at a depth of about 900 ft, and the upper zone, in which the principal potassium mineral is langbeinite (K2S04.2MgS0d), lies at a depth of about 800 ft. Because of the plastic nature of the material, fractures in the Salado formation are extremely rare and have been noted only on the 800 ft level of the International mine. The open fracture described below is almost unique. Only one other open fracture has been noted, and it was on a working face in the same general area as the one described, but was destroyed before the writer had a chance to examine it. According to J. E. Tong, foreman on the 800 level, this fracture was similar to, but smaller than, the one herein described.

Jan 1, 1949

By Lawrence K. Jetter, Robert F. Mehl

SOME advances have been made recently in the theory of the kinetics of precipitation from metallic solid solution despite the complexities of the problem, but there is surprisingly little quantitative information available on rates of precipitation with which to test present theory or upon which to build new theory.? Attempts to measure rates of precipitation have been beset with difficulties which originate both in the anomalies that attend the changes in the properties selected for measurement, as, for example, in electrical conductivity or mechanical properties, and also in the complexities in the structural changes in some systems, as in the aluminum-copper system. If the functional relationship between the quantity of precipitate and the value of the selected property is uncertain, measurements of that property are obviously of uncertain utility in determining absolute rates of precipitation. If the precipitating system passes through one or more transition stages, the interpretation of measured rates lacks definiteness; in such cases, it is necessary to measure the rate of reaction in each separate stage, if the rate measurements are to have any significance from the kinetic point of view.* These difficulties cannot be wholly avoided, for at least in some measure they are characteristic of the process of precipitation from solid solution, but they can be minimized both by the selection of a simple system and by the use of a method of measurement relatively free from anomalous behavior. The present paper reports dilatometric measurements on the rate of precipitation of silicon from the aluminum-rich solid solution in the aluminum-silicon system-a study that approaches the desiderata of simplicity. The aluminum-silicon system offers advantages from these points of view: there are no known anomalies in the property changes accompanying precipitation ;2,3,4 there are no known transition stages; the precipitate is an element, not a compound, and both matrix and precipitate are cubic, and while the structures are not identical (the solid solution is face-centered cubic and the precipitate is diamond cubic), the system at least approaches the ideal case of a crystal precipitating from a matrix of the same crystal type-the ideal case which Becker5 assumed in treating the precipitation process theoretically. The dilatometric method, while not free from disturbing effects, as the subsequent dis-

Jan 1, 1942

By Howard N. Eavenson

WASTE of coal, or perhaps more properly the percentage of its recovery in mining, has keenly interested me during an experience of over a half century in coal mining. In the early part of that time and until a few ears after World War I the use of better mining plans and supervision resulted in an increased recovery. Since then, and particularly since controlled prices have been effective and mechanized mining has been extensively practiced, the tendency has all been toward lesser recovery in mining. The purpose of this paper is not to criticize the methods being used, which after all are the result of economic forces, nor to point to any particular mining method or to any locality where the best recovery is obtained. but to call attention to the tremendous waste of our national coal resources that is constantly continuing. A possible method of reducing this loss will be suggested. but without any illusions that it will be followed or that much attention will be paid to it.

Jan 1, 1946

By D. Bergekoff

IN the routine examination of a wide variety of metal specimens it is sometimes necessary to have special methods of polishing in order to retain and reveal certain details in each specimen. Among such special cases is the retention of graphite in malleable and gray cast irons, the preservation of all types of nonmetallic inclusions in both hard and soft steels, obtaining a scratch-free surface with soft metals, and avoiding the usual relief effects with very hard specimens such as tool metals con-taining various carbide and nitride phases. It is the purpose of this paper to give an account of some of these special polishing methods in use at the Union Carbide and Carbon Research Laboratories. The polishing procedures outlined have been found to give uniform results. It is obvious that only general rules and the most important working details can be given here. Following these rules, the polisher can obtain satisfactory results if he possesses the necessary patience and has a sincere desire to give as nearly perfect a finish as possible to his work.

Jan 1, 1939

By HOMER L. WILLIAMS

WHILE some of the mining companies have been pumping a small amount of water for some time, it is only in recent years that large quantities of water have been encountered in the Tonopah district. The water appears to be in different zones or belts so that the draining of one property does not necessarily affect the one adjoining. Consequently, each company has its own pumping plant and its own conditions. The companies panes handling the largest amount of water are the Tonopah Extension Mining Co., Halifax Tonopah Mining Co., West Tonopah Consolidated Mining Co., and Great Western Consolidated Mining Co. The Halifax shaft is on the eastern end of the district and the other three properties on the western. The ore-bearing formation occurs at greater depth on -the eastern and western ends, hence the water problem in these properties.

Jan 1, 1921

By John J. McCabe

INTRODUCTION Over the years, Congress has written into the Internal Revenue Code various provisions aimed at lessening at least one financial burden faced by taxpayers in the mining industry - the federal income tax burden. These provisions include the election to deduct exploration expenses, the election to defer deduction of development expenses, and the percentage depletion deduction. Careful tax planning from the very beginning of a mining venture is essential in taking maximum advantage of these tax benefits. A major decision to be made is the choice of organizational structure. (For a more detailed discussion of this subject, see McCabe, John J., "Developing Structures for Investments in Mineral Property," New York University Institute on Federal Taxation, 42 NYU 24, 1984). One such structure is the use of multiple corporations, with mining activities conducted by one corporation and nonmining activities, such as manufacturing, financing and administration, conducted by the other corporation. This technique, which will be discussed in detail below, can be particularly advantageous in delaying recapture of previously deducted exploration expenses and in maximizing depletion deductions. TAX BENEFITS IN MINING Exploration Subject to certain restrictions discussed below, exploration expenditures (i.e., expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral, and paid or incurred before the beginning of the development state of the mine are deductible at the election of the taxpayer (Section 617(a)).* Were it not for this option, exploration expenditures would be required to be capitalized and recovered through depletion, after production begins. Exploration of a mineral deposit can be very costly and may not result in commercial production for some time. If the taxpayer has income to he offset by the deductions, a mining venture can usually be structured in such a way as to allow the offset of mining losses against the other income. With today's high interest rates, this election can be quite valuable in present value terms. Corporate and noncorporate taxpayers are subject to different restrictions on this tax benefit. Corporations may elect to deduct only 85 percent of eligible exploration expenditures (Section 291(b)). (The Tax Reform Act of 1984 reduced this to 80 percent effective for expenditures after December 31, 1984, in taxable years ending after such date). The remaining 15 percent (20 percent after December 31, 1984) is capitalized and recovered at the same rate as five-year ACRS property (Section 291(b)). Individual taxpayers are not subject to this 85 percent rule; however, any amount deducted in excess of ten-year straightline amortization is a tax preference item for individuals (Section 57(a)(5)). Individuals may avoid the tax preference by electing to capitalize exploration expenditures and amortize them over ten years (Section 58(i)). In order to prevent the taxpayer from, in effect, converting ordinary income into capital gain by selling property that has given rise to exploration expense deductions, the Code requires recapture of such deductions upon the occurrence of certain events (Section 617): 1. Upon disposition of the property, adjusted exploration expenditures are recaptured to the extent of gain realized on the disposition (Section 617(d)). 2. If the property is leased, the lessor is disallowed any depletion deduction until his adjusted exploration expenditures have been recaptured in the form of foregone depletion deductions (Section 617(c)).

Jan 1, 1985

By George W. Harris

In the earlier period of anthracite-mining, much coal was wasted, both underground and in the culm-banks on the surface. Such waste is common in the development of new mining-districts, in which, as a rule, only the richest material can be profitably treated. In the anthracite-region, special causes operated to increase this evil. The mines were generally worked under 20-year leases, and royalties were paid upon such coal only as was actually marketed. The lessees consequently cared for immediate profit solely. They were not bound to win all the coal they exposed, or to leave it in such condition that their successors could win it. Nor was it their interest or duty to educate consumers in the use of their product. The market called for coal of large sizes; and such coal they furnished, throwing away the rest. Any pains taken by them to bring about a more rational use of coal by their consumers would have borne fruit, after their leases had expired, to the benefit of somebody else. A full statement of the situation was given in 1893, in the report of the State Commission, appointed in 1889 to investigate the subject.' That body included the names of Heber S. Thompson, William Griffith and the late Eckley B. Coxe.2 Its report gives special attention to the utilization of the old culm-banks.

Jan 1, 1906