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By Pierre J. Goossens

Since Guild 1 and Snelgrove 2 attracted our attention to the relationships between certain endogenic ore deposits and plate boundaries, an abundant flow of papers appeared in the metallogenic literature concerned with this problem and its application to mineral exploration. Some of the papers only speculate with the formation of specific type of ore deposit 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 Other papers are more concerned with genetic and structural relationships between plate tectonics and mineralization 13, 14, 15, 16, 17, 18, 19, 20 They are philosophical, in that they are generalized and refer to no specific area. Yet it is true that a large part of the world mineral potential is concentrated at the convergence of oceanic and continental plates, for example, around the Pacific. Therefore, the interaction of two plates by either subduction, obduction or slippage likely has an important role for the genesis and/or the (structural) control of these "orogenic" ore deposits. If subduction is the driving mechanism for the generation of igneous rocks 21, 22 and endogenic ore deposits 18, volcanic activity and the nature of volcanic products certainly are the major geologic processes and events to be tested. Fonteilles 23 and Alsac 24 have already emphasized the important relationship between mineralization and the talc-alkaline affinity of the volcanics. The Andean orogen is one of the best areas for testing such genetic relationships. Rich and varied endogenic and volcanogenic ore deposits occur there and plate interaction is still active.

Jan 1, 1975

By Dan Brown

This paper presents a case study of a cyclic lateral pile load testing program performed on two 18-in square prestressed concrete piles (PSC) in Savannah, Georgia. The load test program was developed to simulate the lateral behavior of a single pile under seismic loading conditions for the design and construction of a large LNG storage tank. The lateral load tests included cyclic loading to measure possible degradation in soil response followed by static loading to large displacements (around 6 inches at the loading point). The lateral load was applied through a reciprocating jack positioned to push and pull the piles against each other. The test piles were instrumented with multiple displacement transducers, downhole inclinometer, and strain gauges. This paper provides an interpretation of the test results regarding the pile performance and soil response to monotonic and cyclic lateral loading. A backfitted computational model of the soil resistance was developed to match the test results using the LPILE computer program. The load-deflection and deflection/moment versus depth comparisons suggest that this model appears to capture the behavior relatively well within the general range of suitability for design purposes. New design curves were developed based on the soil parameters derived from the lateral load test results.

Jan 1, 2003

Societal expectations about how the industry operates and treats its people will be a key driver in the development of the Australian mining industry over the next 20 - 30 years (Moffat, Mason and Littleboy, 2009). Understanding these expectations will be critical in maintaining what much of the minerals industry calls its 'social licence to operate', or its public acceptance or approval. Yet what constitutes this social licence is poorly articulated, with little published research exploring the concept at a local operational level or at the national level in Australia or internationally. This research aimed to explore the societal expectations of the mining industry in Australia and test a participatory methodology to articulate them. Three workshops were conducted with a sample of 24 members of the 'Australian voting public' to explore community objectives for the onshore exploration and mining industry, and the underlying expectations for how the industry should operate in the future. Qualitative analysis of this data revealed three overarching objectives for the onshore mining industry held by participants. They thought that the industry should: advance Australia's national interests (including social well-being); minimise environmental impact, and; act in a socially responsible manner. Within each of these three key themes, or objectives, a number of tensions were evident in the views of participants regarding the trade-offs they are willing to make to secure economic benefit from mining, as well as the basic conditions for socially acceptable mining. These data provide an insight into the conditions for a national social licence in Australia for the mining industry, and the means for its realisation.

Jun 1, 2010

By H. Willenberg, J. S. Coggan

ABSTRACT: Although individually both continuum and discontinuum numerical analyses provide useful means to analyze rock slope stability problems, complex failures typically involve mechanisms related to both existing discontinuities (i.e. discontinuum) and deformation and brittle fracture of intact rock (i.e. continuum). One such example is the 1991 Randa rockslide in the southwestern Swiss Alps, where failure involved several complex mechanisms, which require the consideration of progressive failure and rock mass strength degradation. This paper presents results from a series of hybrid finite-/discrete-element models directed towards the explicit modelling of brittle fracturing in natural rock slopes, enabling the modelling of progressive failure, from initiation, through to the development of catastrophic failure, transport and deposition. RÉSUMÉ: Si les modélisations numériques de type continu ou discontinu fournissent des outils utiles pour l’analyse de problèmes de stabilité de pentes rocheuses, elles montrent de sérieuses limitations lorsque des mécanismes de rupture complexes impliquent des processus liés autant aux discontinuités préexistantes qu’au développement progressif de nouvelles fractures. Ceci se retrouve typiquement dans l’exemple de l’éboulement de 1991 à Randa dans les Alpes suisses du sud-ouest, où la rupture a impliqué plusieurs mécanismes complexes nécessitant la prise en considération de la fracturation progressive ainsi que de la dégradation de la résistance des masses rocheuses. Cet article présente des résultats provisoires d'une série de modèles hybrides orientés vers la modélisation explicite de la fracturation de pentes naturelles, permettant la modélisation de fractures progressive de leur initiation jusqu’à leur développement, leur rupture catastrophique, leur transport et leur déposition. ZUSAMMENFASSUNG: Obwohl numerische Kontinuum- und Diskontinuum-Berechnungen einzeln nützliche Ergebnisse zur Stabilitätsanalyse von Felshängen liefern, sind komplexe Felsrutschungen typischerweise mit Mechanismen verbunden, die sowohl durch bestehende Trennflächen (s.a. Diskontinuum-Ansatz) als auch durch die Deformation und das Versagen intakter Felsbereiche (s.a. Kontinuum-Ansatz) bedingt werden. Ein Beispiel für einen solchen Sachverhalt ist der Bergsturz von Randa 1991 im südwestlichen Teil der Schweizer Alpen, bei dem die Rutschung mehrere komplexe Mechanismen umfasste, so dass “progressive failure” und Verminderung der Gebirgsfestigkeit in Betracht gezogen werden müssen. Dieser Artikel beschreibt vorläufige Ergebnisse einer Reihe von hybriden Modellrechnungen (Finite-/Diskrete-Elemente). Diese haben zum Ziel, explizit das bruchhafte Versagen natürlicher Felshänge zu modellieren, wobei das progressives Versagen im ganzen modelliert wird, von der Anfangsphase über die Entwicklung zum katastrophalen Versagen und den Transport und die Ablagerung der Rutschmassen.

Jan 1, 2003

By E. Chin

Under the seventh 5-year plan (1986-90), the Chinese Government continued to implement reform and to open the country further to the outside world in order to accelerate the growth of its national economy. As a result of expanded foreign economic exchanges and domestic achievements in education, science and technology, and cultural and public health undertakings, the national economy was strengthened. In 1988, there was impressive growth in the Chinese economy. The gross national product (GNP) grew by 11.2070 reaching $373.4 billion; 2 the national income grew by 11.4070 to $310.9 billion. The major problem in the Chinese economy was the imbalance between high demand and insufficient supply. Chronic shortages resulted in price increases and high inflation, which averaged 19% for China as a whole and about 30% in urban areas. Macroeconomic stability took precedence over market-oriented reform initiative. Because of rapidly growing inflation, the Government re-imposed price controls and rationing in major cities in the fall of 1988. China continued to be a major world producer of minerals, metals, and fuels. Output of the principal commodities continued to rise. The largest in-crease in production was salt which rose 24% in output in 1988; followed by sulfuric acid, 14%; cement, 12%; soda ash, 9%; caustic soda, 7%; and steel, 6%. For fossil fuels, the increase in output of natural gas was 14% in 1988; followed by coal, 3%; and crude oil, 2%. The output of electricity by thermal-fired powerplants rose by 9% while that for hydroelectric power-plants rose 7%. Although China's overall energy output has increased annually since 1980, the growth in demand continued to outstrip the supply.

Jan 1, 1990

By I. Benning

Since the dismal performance of the Rand Mines management was called to account by its shareholders in 1994, the waves of change have continued to ripple across the South African mining industry .The number of listings on the gold board of the Johannesburg Stock Exchange, that once numbered 40 or 50-odd, have now dwindled to no more than a handful as unprecedented restructuring has taken place. The redefining of the industry has not been limited to the gold sector, but across the base metal, coal, diamond, platinum and industrial mineral sectors as well. At the same time the Mining Houses began to reconsider their funding strategies. Originally established in the early part of the century to ensure the long-term sustainability of their group mining operations by providing substantial financial muscle and technical support, the Mining Houses were faced with a rapidly changing political environment, which proved to be a critical catalyst in giving momentum to the change. Furthermore, the significant development costs and increasing risk profile for new projects, coupled with pressure from shareholders demanding respectable returns, opened the door to opportunities for banks to begin providing external debt by the way of project finance. However, the provision of long-term debt to the South African mining industry had generally not been common since mining companies had financed new projects with equity, or with the cash flows from existing operations. Those banks that had the appetite for exposure to the perceived high risks of the mining sector rapidly built up specialist resource banking divisions capable of addressing the increasing demands of the industry. The application of project finance, the principles of which were developed in the 1970s specifically for infrastructure projects and privatization, is now commonly applied in the financing of greenfield and brownfield mining projects. This paper outlines the approach that lending banks would typically adopt when arranging or providing mining project finance, their usual areas of concern and the way in which the finance is structured to mitigate the many inherent risks.

Jan 1, 2000

By John B. Knaebel

This paper, describing the milling operations of the St. Joseph Lead Co. at Balmat, N. Y., is one of a series of similar papers being prepared by the United States Bureau of Mines on practice at various mills in the United States, Canada, and Mexico. The company also operates a mine end mill at Edwards, 12 miles northeast of Balmat. Mining practice in the district, as exemplified at the Edwards mine, is described in another information circular of the Bureau of Mines.3 The writer gratefully acknowledges the generous cooperation of the company officials which made this investigation possible, and wishes to thank R. J. Mechin, manager, P. W. Wolf, mill superintendent, and F. G. Kuehl, assistant mill superintendent, for their helpful assistance. Especial thanks are due J. S. Brown, geologist, for supplying information on the characteristics of the ore, and to C. F. Jackson, principal mining engineer, U. S. Bureau of Mines, for helpful suggestions.

Jan 1, 1932

By Robert C. Steckley

A study of joints in Marathon County, Wis., was made to determine the orientation of regional paleotectonic stresses and to develop a method of using optical diffraction analysis (ODA) in studying joint orientations and spacings. Standard geologic and petrofabric techniques employing the use of a geologic compass and a Schmidt net were used in gathering, describing, and reducing joint orientation data. Analysis of selected outcrops with ODA indicates that ODA can be applied to study both joint orientations and spacings. ODA is shown to be a rapid method that can be used to complement standard petrofabric techniques, especially in the study of joint spacings.

Jan 1, 1972

Demonstration of Solid-Liquid Separations Using Recycled Supernatant that Contains Temperature-Responsive Polymer The effective use of recycled supernatant that contains temperature-responsive flocculant is demonstrated for solid-liquid separations. The recyclability of poly(N-isopropylacrylamide) (PNIPAM) of several different molecular weights and a 15 per cent negatively charged derivative are compared. Batch settling tests of a-alumina suspensions are first conducted at 50¦C, with a subsequent 25¦C period, after which the supernatant is harvested and used to flocculate subsequent suspensions. Using this procedure consecutive separations are obtained with the repeated recycling of uncharged PNIPAM containing supernatant. Batch settling tests indicate that hindered settling rates increase with molecular weight of PNIPAM. Adsorption studies indicate that strong adsorption of PNIPAM onto alumina occurs with PNIPAM at 50¦C and that significant desorption occurs after cooling at 25¦C. However, the extent of desorption decreases with molecular weight resulting in low amounts of PNIPAM for recycling and poor settling behaviour when high molecular weight PNIPAM is recycled. Little recyclability was evident using the negatively charged PNIPAM. On the basis of these findings a recycling-thickener apparatus that uses low molecular weight uncharged PNIPAM is proposed.

Sep 13, 2010

By M E. Barley, A D. George, M Kneeshaw

Detailed pit and outcrop mapping of sedimentary rocks and their alteration is providing insights into fluvial processes that operated during deposition of the world-class Yandi channel iron deposit. Five prominent rock units are traceable along the strike of the Yandi deposit and permit correlation of open pits and mesas. These units are the Eastern Clay Horizon (ECH), granule-pebble conglomerate (GPC), Main Ore Zone (MOZ), Basal Denatured Zone (BDZ), and Basal Conglomerate (BCONG). The upper part of the deposit is characterised by a transition from spheroidal grains with well-defined rims and nuclei to larger, subangular grains with poorly developed rims. The distribution of rock types and sedimentary features such as lateral accretion surfaces, channel scours and fills, graded bedding, cross-bedding, reworked horizons, and slumped strata are common at Yandi and indicate deposition in a fluvial system. Bedding is well preserved despite modification of original grain shapes and textures and introduction of secondary silica and alumina in the upper part of the deposit. The high lithic and clay content of the GPC and ECH possibly reflect changes in source area or a hiatus in deposition of the Marillana Pisolite. The MOZ and the BDZ may be the same depositional unit with the latter recording alteration by groundwater and destruction of primary textures and other sedimentary features. The BCONG is a channel lag deposit reworked during deposition of the MOZ. This interpretation is supported by the dominance of basement-derived lithic clasts, the presence of BCONG clasts, the variable thickness of the unit along strike and the presence of BCONG clasts in the BDZ.

Jan 1, 2002

By P. H. Reynolds, S. Liaghat, A. Zarasvandi

"Darreh-Zerreshk and Ali-Abad are two relatively small porphyry copper-type deposits in Yazd Province in central Iran. They are located within the central Iranian volcano-plutonic belt, formed above the collisional convergent margin of the Iranian lithospheric plate from the late Eocene to the Miocene. This paper discusses the geochemical characteristics of the igneous rocks, and 40Ar/39Ar geochronology of plutons and alteration phases associated with the Darreh-Zerreshk and Ali-Abad deposits. The deposits are spatially associated with igneous complexes that consist of older and barren granites intruded by intermediate-composition granitoids, which are the carriers of Cu mineralization. The granites have relatively high content of Nb, Y, and K, a prominent negative Eu anomaly, and were probably derived from melting of, or contamination of mantle-derived magmas by, continental crust. Porphyritic diorites, quartz monzodiorites, and granodiorites show enrichment in light rare earth and large-ion lithophile elements, depletion in middle rare earth elements, and have no negative Eu anomaly. These intermediate-composition granitoids were derived from melting of the upper mantle or lower crust, and their differentiation was controlled partly by fractionation of hornblende. A pilot K/Ar whole-rock dating study suggests that the pre-ore granites were emplaced in the Oligocene. Dating by the 40Ar/39Ar method of nine samples of secondary biotite and sericitized rocks from drillcore within the mineralized and altered zones in both deposits yielded a well-defined age of ca. 16 Ma. This date is interpreted to be the time of hydrothermal alteration and of porphyry copper type mineralization in this part of Iran."

Jan 1, 2007

By Jonathan E. Ludlow

A field test was conducted to demonstrate and quantify the relationship between deep cutting and the creation of airborne respirable dust for longwall mining With a double-ended ranging drum shearer. The testing program was carried out on the 3 North longwall of North American Coal Company's Quarto No. y mine in Claringten, Ohio. Continuous recordings of the dust levels were made at both the midface and tail ate areas. Data were collected during 27 shifts during which time 81 complete mining, cycles took place. Both drum speed and the number of picks per line were varied systematically during the testing program to alter the depth of cut while the production rate was held constant by maintaining a constant haulage speed. The test results indicated that at the midface position, airborne respirable dust was strongly dependent upon the depth of cut as influenced by both the drum speed and number of picks. Drum speed had a much stronger effect than number of picks over the experimental range, since a halving of drum speed reduced dust levels by approximately 60 percent while removal of every other vane pick resulted in only a 2.1 percent reduction at constant production. At the tailgate position, however, neither effect was strongly apparent. A tendency for the slower drum speeds to he associated with reduced power consumption and higher haulage speeds (and therefore production rates) was also noted. It is recommended that longwall operators oper¬ate at the lowest available drum speed wherever possible.

Jan 1, 1981

By Richard Rittenhouse

This program was to develop a new base line system for automated continuous room and pillar type mining. The primary requirement estab¬lished for this machine is that the machine be capable of mining and bolting simultaneously. Additionally, this machine was to provide temporary and permanent roof control, have a productive - full - face semi-automatic mining system, leave a clean entry outby the machine, provide maximum operator protection, provide effective dust suppression and provide air scrubbing to restrict respirable dust to permissible levels. The machine has effectively demonstrated the ability to mine and bolt simultaneously. Additional above ground operation, testing, and time studies are recommended to further verify the machines abilities. Design improvements are recommended for future generation AES machines. These relate to marginal design areas such as side loading on vent duct lift cylinders, etc., that will not impair additional testing of the existing machine.

Jan 1, 1983

By Terry M. Tilley, Gregory P. Sherry

Purpose This is a unique project because the mining and tunneling industries have become highly mechanized and cannot normally accommodate a project where surface disturbance must be minimized or eliminated when there is less than 10 feet of ground cover. More traditional less mechanized methods must be employed and the skills and techniques for accomplishing the work have become all but non-existent. Therefore, this article highlights those areas of specialized skills and techniques. Methods The article will describe the design approach, the method(s) of ground support selected, the method(s) of excavation selected, the planning, scheduling and materials selection process. In addition, the article will describe the actual production characteristics and the results of the project. This approach will concentrate on productivities, adaptations to actual conditions and the quality of the end product. The design approach basically was to insure that the temporary support methods were adequate for the excavation and shoring stage of the project. The final concrete liner was designed using conventional structural design methods with the goal of constructing a tunnel that will last 100 years. The methods of support were spiling and variations of spiling in order to provide advance temporary ground support. In this project spiling is steel channel cantilevered and driven into the ground ahead of the working tunnel face which supports the ground allowing the face muck to be removed with overhead protection’. Conclusion This will be a discussion of the applicability of the methods. The actual performance of the excavation and shoring methods will also be evaluated. The final concrete liner completion results, the actual production rates and the conformance with budget and schedule will be addressed.

Jan 1, 2005

By M Cooper

Since its enactment in 1991, the Resource Management Act (RMA) has generated both praise and criticism. The major criticism is in relation to the costs the Act poses to industry and the time it takes to work through the process. In response to such criticisms the Minister for the Environment has initiated a review of the implementation of the RMA. The Minister's proposals for reform have not yet been released and the discussion that follows is based upon the report by the Minister's Review Group which was released in September.

Jan 1, 1998

By L. F. Pease, J. H. Brophy

A phase diagram for the Ta-Zr system is presented. The system is of the minimum-melting point type with the 0-zirconium phase decomposing monotectoidally at 785°C and 95.5 at. pct Zr. The minimum solidus temperature is 1875°C and the temperature of the top of the monotectoid loop is 1775°C. Techniques employed included X-ray diffraction and fluorescmce, electron microprobe analyses, diffusion couples, metallography, and melting-point measurements. Errors due to interstitial solutes and in melting observations are particularly common in this system, and their occurrence is discussed. SEVERAL versions of the Ta-Zr phase diagram have been reported in the literature.lm7 Williams et al.' report a diagram of the minimum-melting point type with a monotectoid reaction at 800°C and 12 wt pct Ta. The minimum in the solidus occurs at 1820°C and 25 wt pct Ta, while the top of the monotectoid gap is located at 1780°C and 80 wt pct Ta. The experimental techniques employed were metallography, electrical resistance variation with temperature, dilatometry, X-ray diffraction, and direct observation of melting by the technique of Pirani and ~lterthum.' Experience in the Nb-Zr phase diagram has shown that small changes in the interstitial content can cause large shifts in the positions of the phase boundaries. Small amounts of inter -stitials can cause similar changes in the Ta-Zr system and may be responsible for the wide variations in the phase diagrams previously reported.'-' The authors15 have found that alloys containing 0.75 wt pct 0 and 1.0 wt pct Ni with tantalum contents from 19 to 85 at. pct often contain a lamellar or cellular precipitate after annealing above 1400°C. This precipitate is very similar to that reported by pollack,12 Ralls," and Donlevy17 for the Ni-Zr system. In the present investigation, a wider variety of experimental techniques and improved alloy purity were applied to the resolution of errors in diagrams for this system as they now appear in the literature. New results have been obtained in the areas of alloy homogeneity and purity. Errors in the common techniques of direct melting observation in binary alloys have been demonstrated. In the commercially important high-tantalum region, the more accurate metallographic method of solidus determination has been employed. EXPERIMENTAL PROCEDURE Nominal analyses of the materials employed are given in Table I. The zirconium was low hafnium reactor grade iodide crystal bar, and the tantalum was in the form of high-purity sheet. Powders were impossible to use because of gas content. Alloys were melted on a water-cooled copper hearth, with a thoriated tungsten-tipped nonconsumable electrode in 2/3 atm of Zr "gettered" argon. Alloys were

Jan 1, 1963

By Claude Hubert, Alex C. Brown, Pascal Marquis, D. M. Rigg

"Numerous studies of the Bousquet mining district, Abitibi, Quebec, mainly following the successive discoveries of new gold deposits over the past two decades, have led to a broad range of genetic hypotheses for their gold deposition. A compilation of petrographic, structural, and geochemical data indicates that the gold deposits are composed chiefly of pyritic schists derived from felsic and mafic volcanic and volcaniclastic protoliths, and of auriferous massive pyrite hosted by pyritic schists of felsic affinity. The deposits are typically located within zones of local pyrite enrichment and advanced-argillic alteration which are in turn enclosed within much larger zones of disseminated pyrite included in regional-scale, commonly anastomosing, zones of sericitic alteration.Overprinting relationships between three sets of folds and foliations indicate that the host-rocks of the gold deposits have retained the imprint of three successive generations of ductile deformation resulting from regional dynamothermal metamorphism. Sericitic and advanced-argillic alteration, together with massive sulphide deposition, are interpreted to have taken place prior to the onset of the ductile deformation, based on observations 1) of altered fragments of wallrocks which are enclosed within massive sulphide bodies and were thus preserved through regional metamorphism, 2) of the syntectonic deformed pyrite, and3) of the syn-tectonic porphyroblasts of andalusite, garnet and plagioclase. The orebodies are oblate to prolate, and the pyrite-gold mineralization is typically vein-type, distributed in foliation-oblique and foliation-parallel veins. The gold-bearing structures postdate all foliations, and are associated with retrograde alteration assemblages that are pseudomorphic after pea~-metamorphic porphyroblasts in host-rocks, and with cataclasticfabrics that overprint syn-metamorphic pressure-solution features and annealing fabrics in pyrite.Retrograde gold-bearing assemblages indicate a chemical disequilibrium between the ore-forming fluids and their host rocks. This disequilibrium rules out the possibility that gold was remobilized from its own host, and suggests, instead, that the ore-forming fluids and their metal contents had an allochtonous source. Stable and radiogenic isotope analyses indicate that the fluids had a metamorphic origin, and that the associated alteration took place after the culmination of the Kenoran orogeny."

Jan 1, 1990

By John Mills

THREE case histories from professions other than engineering will serve to introduce ideas basic to this discussion. Case (1) Date, about 1900. A young man, B. D. from a three-year graduate course in a prominent divinity school, was for two years a successful pastor of a small church; then friction over theological matters arose with a fundamentalist deacon of the "Bible belt" type. He resigned, returned to his university for a four-year medical course, interned for two more, and thereafter was successful and apparently happy as a physician. We may assume that he was converted in early adolescence and vowed himself to service as a minister. Acceptance of his announced career by parents, friends, and teachers plus his own determination confirmed his choice until illiberal criticism threatened his usefulness and he awoke to the fact that his inner needs were not along the direction in which inertia and his conscience had constrained him.

Jan 1, 1947

By J. J. Fitzpatrick

"This paper deals with the methods used by Quebec Cartier Mining Company in the evaluation and selection of new haulage equipment and in increasing the productivity of the existing fleet.Selection of new equipment is based upon the comparison, for each model under consideration, of the capital investment required and the estimated operating costs and production rate. The calculation of the production rate is based on a widely used estimating procedure. Actual operating conditions considered in the method include: payload, haul distance, road grade, rolling resistance, loading and dumping times, and operational efficiency. A digital computer is used to handle the large volume of repetitive calculations required. Where a fleet of haulage equipment includes trucks of different size and performance characteristics, the problem exists of assigning each truck type to the different working locations to minimize total cost. Linear programming can be used in the solution of this problem."

Jan 1, 1967

By WM. HUFF WAGNER

Computations and allowances for mine depletion for Federal income tax purposes depend upon the meaning of certain terms in the pertinent provisions of section 114(b) 4 of the Internal Revenue Code. Unfortunately, but one of these terms is defined in the Code. Congress left it to the Commissioner to define the other terms in the Regulations. Even though the Commissioner, through his staff, labored long and earnestly to draft these definitions they have not been satisfactory to the mining industry, because the definitions in the Regulations and the interpretation placed thereon by the Commissioner do not state what the industry believes to be the clear and obvious intent of Congress. Consequently serious and prolonged disputes, unduly delaying the settlement of Federal tax returns involving percentage depletion deductions are continually arising between taxpayers and the Commissioner.

Jan 1, 1949