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American Mine Accounting: Methods and Forms Employed By Leading Mining Companies (Classic Reprint)
by:W. H. Charlton
While engaged as accountant with various copper-mining companies in theL akeS uperior District, covering a period of twelve years, I was impressed with the fact that the subject of mine accounting was not being given the attention in technical literature that it might well receive, there being to my knowledge only three books published on the subject in...
While engaged as accountant with various copper-mining companies in theL akeS uperior District, covering a period of twelve years, I was impressed with the fact that the subject of mine accounting was not being given the attention in technical literature that it might well receive, there being to my knowledge only three books published on the subject in theE nglish language, one in this coimtry, one in England and one inS cotland. The result was that I set about the compilation of the material in this volume, which are the practical working systems of companies representative in their particular fields of mining, believing that this treatment of the subject would be more generally appreciated than a theoretical discussion. I have included in the accounting system of theO jibway Mining Co. methods for a mill, in order to round out the subject, although this company has not built a mill at the present time. There will no doubt be found errors, both of omission and commission, although I have endeavored to avoid them as much as possible; however, I will be glad to correct in future editions any inaccuracies that are brought to my attention. I wish to acknowledge the many courtesies of my friends who assisted in gathering together and preparing the material in this volume. I am particularly thankful toM r. E. B. Wilson, editor of Mines Minerals, for the use of the articles: Recording Engineering Data at the Calumet Arizona Mine, Recording Engineering Data at theB oston Montana Con. Mine, andR ecording Geological Data at the Calumet Arizona Mine ;also toM r. E. E. Whiteley, Mr. Lee Hayes and Mr. Thorald F. Field, the respective authors of these articles. I am also indebted toM r. L. E. Camomile, Manager of Mines Methods, for the use of the material in the chapter on the methods of the Utah Con. Mining Co., which originally appeared in that journal. In conclusion (Typographical errors above are due to OCR software and don't occur in the book.)
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