Coal Age : devoted to the operating, technical and business problems of the coal-mining industry, Vol. 25, No. 1

With Which is Consolidated The Colliery Engineer

DEVOTED TO THE OPERATING, TECHNICAL AND BUSINESS PROBLEMS OF THE

COAL-MINING INDUSTRY

ISSUED WEEKLY

McGRAW-HILL COMPANY, INC

10th AVE. AT 36th ST.

NEW YORK

u > n -

The Only National Paper Devoted to Coal Mining and Coal Marketing

C. E. LESH ER , E ditor

Volume 25 NEW YORK, JA N U A R Y 3, 1924 Number 1

Sane T h in k in g o n T ran sp ortation

C

B ut even regulated, they have righ ts and the ship- pers of the country have righ ts, o f which there should be no surrender to politics. Hence the National Cham­

ber is m aking the people think of transportation sanely.

It has had a careful study made of the whole subject and w ill have a huge conference on transportation in W ashington next week— not to solve the questions but to make people see the problems in other than the refu lgent lig h t of C ongress’ halls.

W hy N ot T e le p h o n e ?

P

The nearest approach to a coal exchange as found in England is th at conducted under th e amiable direction o f Herman M. G riggs at Cleveland— the Lake E rie Ore

& Coal Exchange, where during the season of naviga- tion coal, ore and ship ch arterin g are freely traded at the noon hour in the halls, offices and dining room.

B uyers and sellers g et togeth er and all th at is lacking to make the picture a duplicate of the daily gath erin g Mr. Wooton describes at N ew castle-on-Tyne is a sta- tistica l record o f the busin ess done or a blackboard on which to post sales.

Now, coal is bought and sold in th is country in greater volume than in Great B ritain . A t Chicago, Cin­

cinnati, P ittsb u rgh : perhaps other centers doubtless more tonnage o f coal is traded in than on th e largest B ritish exchange, but here w ith ou t the open m arket- place. H ow is it done and w hy has the exchange never come into vogue? C ertainly not because o f legał in- hibitions, fo r w e have exchanges in other basie com- m odities, as sugar, cotton and wheat. Some reason doubtless ex ists in th e natural d isin clination of the coal trade to do an yth in g different or new. B ut the main reasons for stick in g to the present system of trad- ing in coal are the efficiency o f our telephone and the large bulk o f contract busin ess done.

The modern private telephone exchange is fo r a coal

company as the coal exchange is to th e Englishm an whose telephones are nowhere nearly as ąuick as ours.

The best eąuipped companies have young men for the leg work o f calling on the trade, but the office telephone is the m ainstay o f business.

It m ight be added that the only buyers that m ight be expected to attend a trading exchange in th is country would be other coal tr a d ers; consumers are so accus- tomed to being besieged by salesm en in person, over the phone and by mail that they would have slight interest in the initiation of such a market place.

It is obvious that the coal trade would be much better off were it to have some reliable, up-to-the-minute record of sales and prices other than that afforded by gossip. The problem of the business papers reporting the market would be simplified thereby, it is true, but th at can hardly be advanced as an argum ent for a revolution in the free and easy business practice of our coal traders.

“ T h e F irst R o b in ” Is T he Sam e R obin

W

ators. It is further noted th at the union coal operators have not been consulted as to th eir n ecessities.

Then follow s the advice to the U nited Mine W orkers th at th ey should understand th at unless th ey help to establish conditions in the union fields p erm itting th eir em ployers to meet the com petition of non-union oper- ation, th ey will suffer lack o f work even as the m ines in which they work will suffer lack of market. It is prophesied that the union fields w ill become th e “un- econom ical” units of the soft-coal industry, doomed to go. The present com petition from non-union areas ad- jacent to Central Pennsylvania is stressed and reduc- tions in wage below th e present 25 to 35 per cent cuts are prophesied as soon as the “union coal operators have been safely signed, sealed and delivered by another agreem ent.” C riticism of th is opinion is invited.

N ow there is no g ain sa yin g the fa ct th at if and when the union fields renew th eir present scalę, then w ill it be in order for the non-union fields to put generał w age cuts into effect. So fa r they have held th eir ranks remarkably well, but the leaders of th e South are find- in g it increasingly difficult to m aintain th at position.

The p rotestation s o f union operators th at th ey have concrete evidence of exten sive com petition from non- union coal at lowered cost indicates th at th e good reso- lutions of non-union operators are already dissolving.

The basie plea made by Central P en n sylvan ia oper-

2 C O A L A G E Vol. 25, No. 1 ators is that th eir union m iners give heed to the eco-

nom ics of the situation, face the fact of non-union w age reductions in effect and in prospect, and consent to m eet those cuts by a reduction in labor costs o f producing coal in that field. This has been put forw ard in the face of resolutions from the union locals demanding the 30-hour week and a 20-per cent increase in w ages.

The statem ent of the case, th erefore as fa r as Cen­

tral Pennsylvania is concerned, is not new ; it is 1922 over again. It w ill be remembered th a t John Lew is then answered th at he did not propose to enter a com- petition w ith the non-union fields in w age cutting, that in such a contest the union areas would always be a lap behind and hopelessly outclassed. He therefore in 1922 elected to stand pat and the record of his suc- cess is elear. There is nothing to indicate th a t he has changed h is policy or that he would be less successful in 1924.

The loudest talking is being done by those operators who, even though they may not w ant to have a strike, require th at there be one, realizing th at it w ill save them financially and by those in the U nited Mine Work- ers who are opposed to the L ew is reg im e. Central Pennsylvania is sore pressed, w ill be even morę heavily pressed w ith a continuation of present conditions and knows not w here to turn for relief, save to appeal to the men to be reasonable, face the fa cts and consent to join w ith the operators, th eir partners in busin ess in meet- ing th e situation.

It is then not difficult to agree w ith the generał tenor o f Central P en n sylvan ia’s statem ent of the case, but it m ust be asked in return, w hat it proposes to do in the event th at the union w ill not amicably consent to w ages b eing so reduced as to m eet non-union com petition.

L ew is is strong enough, it is believed, to g et from his union a renewal o f present w age scales but who has any idea that, no m atter how he personally feels, he is, or w ill be, able to g et the union to agree to a reduction?

Hehce how can there be thought of reduction w ithout thought of a trial of strength?

We have no criticism of Central P ennsylvania’s statem ent o f opinion, but we do ponder w hat the answer m ay be.

P r o te c tin g th e B u y er

A

Inspection is authorized at any tim e or place by prop- erly designated officials.

From th is it m ay be gathered th a t the purpose of th e act is not to regulate prices, direct distribution, punish profiteers, prohibit resales, reąuire publication o f cost, prices, w ages, profits and w hat not— in other words not a so-called fact finding m easure. R ather the purpose is to protect the buyer by m aking it possible fo r him to know whence came h is coal. T hat seem s to be som ethin g h eretofore overlooked by the legislation d rafters in th is country, and w e commend it to their atten tion. A fe w more p rovisions to th e proposals already form ed m ay not break th e cam el’s back.

There is another provision in th e A lberta act th at is sensible— th at it is effective only until May 1, 1924.

The lawm akers m ay have conceded th a t th ey w ere ex- perim enting and agreed to make the sentence short for the coal man.

A re Y o u W a tch in g f o r C rop F ire s?

A

cu rity i f th ey are near another seam , fo r a fire well started is not necessarily confinable to a sin g le bed and a fire in a lower seam may make m in in g in an upper one impossible.

M anagers o f m in ing properties w ill do w ell to keep a watch on adjacent lands because fires started on these properties may extend to th eir own and th e parties ow ning these lands m ay be little concerned as to the possible firing o f the coal and in m ost cases rrray be too poor to make an adeąuate attem pt to ex tin g u ish a fire when once started. F ires have been in itia ted , as Henry Phythyon has shown, by the burnin g of garbage. Pos- sibly the persons sta r tin g them had an exp ectation that exposed coal eith er in th e solid or throw n out of the hole would aid in su sta in in g th e heat o f m ateriał natur- ally disinclined to burn. They little th o u gh t th a t the smali fire they started m igh t devastate m any acres.

The B itner fire, th at o f the Y ou gh iogh en y & Ohio Coal Co. w ith th a t in the resid en tial portion s o f P itts- burgh may serve to rem ind the public o f th e difficulty experienced in ex tin g u ish in g such fires. M any shallow fires, especially in th e anthracite region s, have cost millions of dollars. It is only n ecessa ry to re fer to that on Summit H ill and to one w hich b efore it is ex- tinguished m ay be equally costly— th e Red A sh fire near W ilkes-Barre. One is likely to look upon shallow mine fires w ith less in terest than th ose in th e h eart of a mine but they are apt to be fa r more exp en sive before they are ąuenched, i f such ex tin g u ish m en t is ever ul- tim ately achieved, as is to be greatly doubted.

The report o f Jam es Archibald, m in in g en g in eer and agent of the Girard E state, m entions th ree fires in m ine breaches caused by th e ig n itio n o f rubbish, tw o at Kehley’s Run Colliery and one at Packer No. 4 Colliery, Fortunately th ey were extin gu ish ed prom ptly. An ash- bank fire also occurred in th e sam e year, 1922, at th e William Penn mine. D iscovered in A u g u st o f th a t year it is said to be under control. The m ention o f th ese fires in the annual report o f the Girard E sta te is evi- dence of the im portance th a t th is estate lays on th is possible form o f destruction. E x tin g u ish m en t o f all crop fires is an essen tia l part of any com pany’s con- servational program and one not to be d ism issed w ith indifference, even if outside its im m ediate holdings.

January 3, 1924 C O A L A G E 3

E g u i p m e n t f o r F o r g in g a n d T e m p e r i n g C u t t e r B i t s *

Correct Forging and Tempering Methods Double The Life o f Undercutting-Machine Bits

Each Crew Carries Its Own B its, R eceiying and D elivering Them Through a Checking Station— H ow Cost Records Are K ept— Three M en in Turn Forge, Grind and Tem per Each B it

By Al p h o n s e F . Be o s k y A s s i s t a r .t E d i t o r , C o a l A g e , P i t t s b u r g h , P a .

D

A djoining the tool room at the entrance to th e m a­

chinę shop at the Lynch m ines is a station in which a record is kept o f the cutter bits to be sharpened and issued each day. T his system has been introduced for the purpose of preventing the m achinę runners from d isturbin g the bit sbarpeners. A fter cu ttin g th eir places the m achinę crew s b ring out th eir duli b its in regulation arm y canvas knapsacks and on th eir w ay to th e bathhouse stop a t the b it station to check them

• A f o r g i n g m a c h i n ę , a g o o d f u r n a c e , tw o s t e e l t a b l e s , tw o s a n d b o x e s , t w o o il b a t h s , t h r e e m e n a n d a w e ll s c h e d u l e d p r o c e s s p r o - v id e e a c h d a y f o r t h e m a c h i n ę c r e w s 1 ,8 0 0 c u t t e r b i t s t h a t a r e r e a U y S h a r p a n d h o n e s t l y te m p e r e d .

in. The attendant, who also has duties in the tool room, places a check on the bag and gives a corresponding one to the miner.

T his system has several advantages over th e cus- tom ary manner o f handling bits. Forem ost among th ese is the assurance given to each crew th at it w ill have sharp bits, as one member of each crew carries to h is cu ttin g m achinę a sufficient number of b its to last one sh ift. Furtherm ore, b its are thus handled by but one man from the check room to th e m ine face, and he is the man m ost interested in th eir safe arrival.

Moreover, w ith th is arrangem ent the services of a bit boy are not needed. In some m ines locom otive crew s and mule drivers have to pass th e uits from hand to hand. In the Lynch m ines th ey are relieved o f th at responsibility, and hence are not delayed in the per­

form ance of th eir regular duties. H aulage is too vital a responsibility to be held up by g iv in g m otorm en and drivers the duty of delivering b its to w orking places.

The man who sharpens the b its notes th e check num ­ ber on each knapsack and counts th e number of b its it contains, en tering th e figures in a book provided for th a t purpose. H e also records later the num ber of sharp b its placed in each bag. The form sh eet used for th is purpose is illustrated in F ig . 1. Sharpened b its are returned to the b it station ready for d istribu tion and in each bag are placed sharp b its equivalent to th e num ber of duli b its it contained when th e crew to w hich it belongs brought it to the b it station . W here

4 C O A L A G E Vol. 25, N o. I

DATE...

DATE NUMBER

OF BITS

NUMBER OF SETS

PLACES CUT

TOTAL LABOR COST

AVERAGc COST PER CHECK BIT

NUMBER NUMBER DULLB1TS rURNEDIN

NUMBER SHARPBIT5 ISSUED

MINE AND

SECTION NAME

F IG .I F IG .2

D A I L Y R E C O R D O F D I S T R I B U T I O N ^ N D M O N T H L Y R E C O R D O F C O S T O F R E P O I N T I N U C U T T E R B I T S

E a c h d a y m a c h i n ę c r e w s a r e p r o . i a e d w i t h o n e s h a r p c u t t e r b i t f o r e v e r y d u l i o n e t h e y t u r n in . T a i ł y is k e p t o f t h e t r a n s a c - t i o n in t h e f o r m s h o w n in F ig -. 1. D a ily c o s t o f s h a r p e n i n g c u t t e r fcits f o r e a c h m in e is k e p t f o r m d e p ic ti d in F ig . 2.

no records are kept the crews on cu ttin g m achines fre- quently are discontented, for ar tim es they do not receive the number of b its th ey need for th eir work.

I f a crew turns in six ty duli bits it expects th at num­

ber to be returned. When a m achinę runner or his helper calls in the evening for his bits the attendant in the station fills in the two right-hand columns of the record form — the name of the machinę man and the section of the m ine in which he works.

Cost figures on the sharpening of bits are kept by the man in charge of the bit station. By a knowledge o f the tim e spent by the men engaged in sharpening he is enabled to ascertain a labor charge for each b it and to allocate the total cost o f labor to each m ine. This account he keeps in a record book in the form shown in F ig. 2. From each crew he gets inform ation as to the number of places cut during each sh ift. It is a sim ple m atter to figurę the cost and to determ ine the average number of places cut for each set of bits.

The labor cost of sharpening is kept separate from th at o f m aking new bits. These latter are form ed from bars o f special tool steel, cut to length in a shearing

machinę. The labor cost of m aking new bits is charged to supplies, and the account is handed to the supply clerk. As the machinę runners m ust g e t new b its from the supply room, an accurate record o f th e cost o f new bits (m ateriał plus labor) may be kept. A supply o f 400 to 500 new bits is held for current replacem ents.

Three men are employed in the processes of sh apin g old and new bits. One man heats and fo r g es them in a bit-sharpening machinę, another grinds the upper surface of each and a third does the tem pering. By dividing labor in th is m anner, b etter resu lts are obtained, each man becom ing more skilled in h is work than he would be were he to perform all th ree pro­

cesses. In either case the number o f b its th a t m u st be sharpened each day at the Lynch m ines reąuires the services o f three men.

H eat for fo rgin g and tem pering is derived from a single coal furnace, detailed in F ig . 3, and shown also in the headpiece of th is article. A ir d ra ft can be furnished to the furnace either by an individual blower or else by a feed line from a central blower w hich supplies air to the blacksmith forges. The individual unit is preferable, o f course. In the fron t o f th e fu r ­ nace are eigh t ovens each o f which is b ig enough to accommodate eigh t bits.

Four holes are used for h eatin g the b its th a t have to be forged and the rem aining fou r holes are u tilized fo r tem pering purposes. W ide-mouthed prongs serve to handle a set of eigh t bits at one tim e. In the process of forgin g, the bits are w ithdraw n from the fire one at a tim e and in regular rotation. The air b last is regulated to maintain in the furnace a tem perature high enough to give the correct heat to each b it in th e tim e reąuired to complete the fo r g in g of 32 b its (e ig h t b its in each o f fou r o v en s). T his co n stitu tes a cycle.

A uniform tem perature in the furnace im parts the same

Front El. show ina the

E iqht 6 X2 Ovens End Elevation

F I G . 3— H E A T I N G F U R N A C E F O R F O R G I N G A N D T E M P E R I N G C U T T E R B I T S

T h is c o a l f u r n a c e c lo s e ly r e s e m b l e s a g a s f u r n a c e i n t h a t i t s d e s i g n is s u c h a s t o c a u s e t h e f l a m e s t o s h o o t o u t o f t h e f ire o p e n i n g s w h e r e t h e c u t t e r b i t s lie . T h e l a t t e r d o n o t c o m e in c o n t a c t w i t h t h e c o a l .

January 3, 1924 C O A L A G E 5 heat to bits that are tempered as is given to those

which are forged. S atisfactory results are obtained by th is arrangement.

W here the degree of hardness reąuired for the cut- tin g of a certain coal is such as can be obtained only by heatin g the steel to a tem perature higher or lower than th at reąuired for forgin g, I would su ggest th at a firewall be built to divide the furnace into two com- partm ents. Then each compartment can be fired sep- arately, and the draft in each regulated by an individual valve in each of the arms of a Y-connection from the main line.

A fter the bits are forged, they are cooled, and then ground on th eir upper surfaces so as to remove the scalę of oxide which form s on the steel in the forgin g operation, thus providing a fresh m etallic surface on which the man who does the tem pering can better observe the m an ifestations of color when the heat is being drawn out of the steel. The follow ing is a description of the heat-treating process:

E igh t bits are stacked side by side to form a set, and staggered so that the tips of four of them alter- nately project about i in. in advance of the four re- m aining bits. Four sets are placed in the four ovens provided for the purpose. One set of eigh t bits is removed from the fire upon being heated to the correct tem perature. The eigh t bits as a unit are ąuenched in an oil bath for a sufficient length of tim e to reduce the heat to the desired temperature.

Ge t t i n g t h e Co r r e c t Te m p e r i n g He a t

T his tim e is gaged by observing the color of the oxide form ing on the bit. The set of bits, grasped in a pair of prongs, rests on a metal-covered table during the observation period. The correct degree of tem ­ pering is indicated by the appearance of a filament of blue oxide which form s progressively toward the tip of the bit in the zone of tem pering. The sta gg erin g of each set makes it easy to remove one or more bits w ithout disturbing the others if it is m an ifest that they have not received proper treatm ent.

U n iform ity of hardness in the zone of tem pering is obtained by burying the tips of the treated bits in sand.

An eąualization of tem perature is obtained in th is manner w ithout annealing them to a point where they are soft. Too great a degree of hardness, caused by too rapid cooling, is m an ifested by the appearance of a straw-colored oxide in the tem pering zone.

B its rejected because they have been overtempered are allowed to cool and later treated again. Those that are undertem pered are fu rth er treated in the oil bath before they are buried in sand. An average o f about one bit for every set treated is rejected for fu rther treatm ent. A fter b eing cooled, all are removed from the sand box and inspected. Any th at appear to have been overtem pered or undertempered are grasped indi- vidually in a pair of blacksm ith ton gs having a smali mouth, and the tip s are strucfy a g a in st steel. When undertem pered the tip w ill show its degree of malle- ability by bending over; when overtem pered the tip of the bit will show th at it is too hard by breaking off.

Three men w ill repoint about 1,800 duli b its in one sh ift at an average cost of lc . per bit. The cost of p ointing a piece o f bar steel to form a new b it is l i c . Since the in stitu tio n o f the tem pering process at the Lynch m ines a set o f cu tter b its on a shortw all cu ttin g m achinę w ill cut, fo r each sharpening, tw ice as m any places as before.

How to M inim ize B reakdow ns O f E lectrical M achinery

Im portance o f C leanliness and R egular L ubrication—

B earings Should B e K ep t Cool and R enew ed P ro m p tly — R eplace F uses Carefully

By C. H. S. Tu p h o l m e L o n d o n , E n g l a n d

T

down. It is therefore necessary that every engineer in charge of electrical eąuipm ent see that the men under his supervision are thoroughly well trained in how to handle and care for the eąuipment.

In the first place, cleanliness is m ost important. All electrical machines and apparatus should be kept scrupulously clean, dry, and free from oil or dust, par- ticularly copper and carbon dust, which are the most freąuent causes of breakdowns of electrical plant. Oil rapidly destroys many o f the m aterials commonly used for insulating pnrposes, w hile films of copper or car­

bon dust form conductive surfaces capable of short- circuiting the parts between or upon which they lie.

The parts of generators and motors reąuiring most attention are the insu latin g washers and bushings of the brush riggin g, the inside surfaces o f hollow com- m utators, the spaces between the end connectors of arm atures and between the com mutators and the arma­

turę cores inside th e end connectors, and the insulating rings at the bearing end of the commutators.

Pr o t e c t In s u l a t i o n p r o m De t e r io r a t io n

A fairly stiff brush and a pair of bellows, or better still, a blast of compressed air, will be found useful for rem oving dry dust and dirt. If oil is m ixed w ith the dirt, a little gasoline may be used, and the parts thus cleaned should afterw ard receive a coat or two of good insulating varnish. Generators and motors should be dism antled at least once a year and thoroughly over- hauled and cleaned; the w in din gs should be revarnished.

When filling the oil wells in the bearings, great care should be taken to prevent any overflow. E very oil well should have an overflow pipę and drain tap, and every enclosed machinę should have a drain pipę at the low est point of the casing. A good ąu ality lig h t engine oil should be used, and it should be renewed or filtered from tim e to time. When renew ing the oil, clean out the bearings and oil w ells before p u ttin g in fresh oil.

A lw ays see that the oiling rin gs revolve freely after the machinę has been started.

Ca r e o f Ba l l a n d Ro l l e r Be a r i n g s

I f the m achinę is fitted w ith ball b earin gs a good ąuality neutral grease is the best lubricant. Under ordinary conditions, w ith the ball races filled w ith a suitable grease, the bearings w ill run fo r several m onths w ith ou t fu rther attention, unless th ey are exposed to excessive dirt or dust. Do not put too much oil into the oil w ells nor force too much grease through the ball races. Oil or grease w ill g et onto the insulated parts o f the m achines, and d eterioration and dam age even- tually w ill result. The proper amount o f oil or grease put on a bearin g w ill last a considerable tim e, and it is

6 C O A L A G E Vol. 25, No. 1 unnecessary to be continually adding fresh lubricant

when ring oilers or bali bearings are used.

B earings should be renewed as soon as they show appreciable wear. This is especially necessary in the case of alternating-current motors, where the clearance between the stationary and revolving parts is very smali. Comparatively little wear of the bearings will cause these parts to come into contact and cause serious damage. In the case of a hot bearing, fili up the oil well. I f possible, keep the machinę running slowly until the bearing has cooled. The heating may be due to lack o f oil, a tig h t belt, dirt in the oil, or a bent shaft.

Ali contacts and screw connections on machines, backs and fronts of switchboards, switches, fuse blocks, and other electrical eąuipm ent should be periodically tigh t- ened and kept perfectly clean, as heating at loose or dirty contacts is a freąuent cause of fire and variations in motor speed and supply voltage. This, however, should be done only when the power is cut off.

When the intersegm ent micas are undercut the grooves thus formed should be kept free of dirt and dust. Carborundum cloth or sand paper may be used for sm oothing the surfaces of commutators and slip rings if these should become roughened by sparking.

If the commutators or slip rings are out of true, or if bad flats have formed, they m ust be turned true.

The follow ing are the principal causes of sp a rk in g:

Direct-Current Machines (a) Overloading.

(b) The brushes may not be set at the best position for sparkless commutation. In the case of ma­

chines having interpoles, a very smali difference of position may cause considerable sparking, and in addition has a marked effect on the voltage regulation of a generator and the speed of a motor.

(c) The various sets of brushes may not be eąuidistant from one another.

(d) The brushes may not be of the right ąuality.

(e) The brushes may not be free in the holders.

(f) The brushes may reąuire fitting to the commutator.

(g) The brushes may not have sufficient pressure on the commutator.

(h) The commutator may be rough, dirty, oily or out of true.

(i) Vibration of machinę, owing to faulty foundations or drive.

(j) There may be a break or open circuit on one of the armaturę coils. This causes bad sparking and the burning away of the mica insulation between those commutator bars to which the faulty coil is connected.

(k) One or more of the armaturę coils may be short- circuited. This causes overheating and burning of the insulating materiał of that particular coil.

(1) The intersegment micas may be too hard, and therefore projecting beyond the surface of the copper.

Alternating-Current Machines

(a) The brushes may not be of the right ąuality.

(b) The brushes may not be free in the holders.

(c) The brushes may reąuire fitting to the slip rings.

(d) The brushes may not have sufficient pressure on the slip rings.

(e) The slip rings may be rough, dirty, oily or out of true.

(f) There may be excessive vibration.

The fu se is the safety valve of an electric circuit.

I f a fu se blows after having been properly adjusted, the supply should be shut off, the contact surfaces and bind- ing screw s or the fu se blocks should be cleaned, and a new fuse, o f th e same size as the old, put in. Should th is b!ow there probably is a ground or short-circuit

on the system . On no account should a fu se th at is too large to give proper protection be substituted.

In replacing a fu se care is necessary to n eith er stretch nor otherw ise injure th e w ire when attach in g it to the term inals, and also to see th at good and clean contact is made between the w ire and the term inals.

If th is is not done local h eatin g w ill take place, in which case the fu se w ill m elt at a lower tem perature than it would otherw ise.

Copper strip s or w ires make very reliable fu ses, but for very smali currents— say below 14 amp.— tin composition w ires are more suitable ow in g to th eir being more convenient to handle. For large cu rren ts—

say over 100 amp.— it probably is b etter to use some form of mechanical-overload circuit breaker.

As a generał rule every circu it should be protected by a fu se or other circuit breaker, w hich w ill open the circuit w ith a current not exceeding double th e normal fuli load. In many cases it is not advisable to allow so great a departure from normal w orkin g conditions, while in exceptional cases a greater m argin m ay be permitted.

In the case of alternating-current m otors o f the squirrel-cage type, w hich m ay take from th ree to six tim es the fuli load current at sta rtin g , th e connections should provide for the normal fu se b ein g tem porarily shunted or out of circu it during th e period o f startin g.

The type and form of the fu se holder has considerable influence on the effieiency and reliab ility o f th e fu se as a circuit breaker.

Ke e p To o l s Aw a y f r o m Dy n a m o s

A s many breakdowns have been caused by foreign bodies fallin g or being drawn a g a in st revolvin g arma- tures by the m agnetism o f th e field, or oth erw ise, at- tendants should be cautioned not to use th e tops of machines as tables, nor to have steel or iron tools, or oil cans near electrical m achines. Copper oil cans are pref- erable to those o f iron or tinplate. The tops of sw itches, starters, controllers, and resistance fram es or boxes also should be kept clean and not be used fo r placing loose articles.

In startin g direct-current m otors care should be taken to move the sw itch arm slowly across the contacts of the startin g resistance, in order to prevent the arm aturę receiving an excessive current w h ile g e ttin g up its speed. The contact studs o f the sta r tin g sw itch should be kept clean and smooth. D eterioration, from corro- sion, of the resistance coils in connection w ith a sta r t­

ing switch when mounted in a damp location m ay be prevented by the application o f one or tw o coats o f a good m oistu re-resistin g enamel. Im m ediately a fter startin g up a generator or motor th e atten d an t should see th at all bearin gs are b eing properly lubricated and that the oilin g rin gs are revolving properly.

B efore sw itch in g current onto any m otor, care should be taken to see th at the handle o f the sta r te r is in the off position. In the case o f a d irect-current motor, if a shunt regulator is used all resistan ce should be cut off at starting, w hile in the case o f a direct-cu rren t gen­

erator with a shunt regulator connected, all th e re sist­

ance should be in circu it at sta rtin g.

A fter a generator or m otor has been installed and connected up, a diagram , plainly sh ow in g th e actual connections, should be made and h un g up near th e ma­

chinę. Such a diagram w ill often save ,.

the event of any trouble w ith the m achinę 0„ ,im ^. 1

eąuipm ent. startmsr

January 3, 1924 C O A L A G E 7

John C. M c N e i l Deseribes

More Short-Line Ways o f Handling Coal Sales

Accounting Is N o t W riting a H istory of P ast Transactions So M uch as Recording the Im m ediate Status o f Accounts In Urder to Afford a Basis for D ecisions as to Credits

A LTHOUGH modern methods of m ining have super- seded the old w ay of the pick miner, and the X A . “hay-burner” has given way to the electric mule in haulage, archaic methods still seem to prevail in the office.

The principal object of any accounting system is to serve th e managem ent as a guide by which to direct fu tu rę operations, and if tne system is a history, rather than an up-to-date statem ent o f facts, it is useless for any such purpose. Pen-kept records cannot be kept up to date like machinę methods, and the tim e reąuired at the end of the month to prepare the statem ents for customers, make up the payrolls, pay off the bills and render the necessary statem ents to the m anagem ent and the owners is so long that before the statem ents are out, another month is upon the office force.

The underlying principles of machinę accounting are the same as those in other methods, w ith th e addition of Controls and proofs not pbtainable under the old pen methods of accounting. Ledgers are kept in balance and up to date, so that it is possible to take off a trial balance of the accounts or to render a statem ent which is in exact balance w ith the ledgers at any time.

Ev e r y Re-e n t r y a n Op p o r t u n i t y f o r Mi s t a k e

Take, for example, the pen system of handling accounts receivable. A fter a car of coal is loaded at the m ines a bill o f lading m ust be made, and a fter the coal has been w eighed the shipment m ust be entered in the shipping record. An invoice is then made up, either from the bill of lading or from th e shipping record. I f the invoice is made from th e bill o f lading it is used as the p osting medium fo r the shipping book or i f the invoice is made after the shipping book is w ritten up, th is book becomes the posting medium. A fter the invoice is mailed, entries are made in the accounts receivable ledger, u sin g eith er the invoice or the ship­

ping book as the p ostin g medium.

A t the end of the day, or period o f operations, some- time a t th e end o f the month, th e shipping book has to be totaled and balanced, th e accounts-receivable ledger accounts totaled and balanced, statem ents taken there- from covering each account, added and balanced w ith the ledger. In order to keep the end-of-the-m onth peak load down to the lim its of human endurance, the usuai custom around coal-m ine offices is for the bookkeeper or h is a ssista n t to keep p osting statem ents from tim e to tim e during th e month so as to have them ready at the end o f the month for m ailing to custom ers.

A s it is o f the utm ost im portance to get statem ents of accounts receivable out on tim e it is alm ost th e in- variable custom to mail th ese statem en ts before the generał ledgers are balanced. Should th e accounts- receivable ledger be out o f balance w ith its control at th e end of the month n oth in g can be done other than

T h is a r t i c l e b y J o h n C . M c N e il p r e c e d e s o n e o n h a n d l i n g o f e x p e n s e a c c o u n t s , p a y r o l l s a n d t h e g e n e r a ł l e d g e r . I t s h o u l d b e r e a d ; i n c o n n e c t i o n w i t h t h e a r t i c l e I n C o a l A g e o f A u g . 30. 1 9 2 3 , p p . 3 1 9 -3 2 2 .

to adjust the control to agree w ith the statem ents mailed to customers.

By the short-line methods hereinafter described, the work of the coal-mine accounting office is shortened, the invoice being made, the ledger being posted, the cus- tom er’s statem ent being prepared and the sales or ship­

ping record being made at a single operation. A t the same tim e by u sin g machinę accounting the balance due from each customer is calculated down to date, showing these balances on h is ledger account and statem ent as well. So at the end o f the month, there is nothing to do but mail the statem ent to the customer. This can be done ju st as soon as the invoices for the last day of the month are made out.

Ev e r y Mo n t h Be g i n s w i t h Ov e r t im e Sh i f t s

Accounts payable at coal m ines are either handled through the voucher system , or through the use of an accounts-payable ledger, and som etim es through a com- bination o f the two. Under the form er system accounts- payable invoices are accumulated at the end o f the month, vouchers drawn for them and then entry is made in th e voucher re g ister d istributing accounts.

Under the latter, invoices are entered in invoice registers and p ostings made to the accounts-payable ledgers. Statem ents are then taken off for rem ittance advices, entries made in the cash book of checks drawn and then the cash entries are posted to the accounts- payable ledger. Under eith er plan of operation th e end of the month brings long working hours to the office force, working under strain, and the accounts-payable liab ility is not known until all o f th ese entries have been made. In the short-line method described herein th ese accounts are posted, voucher or rem ittance advice made and distribution is made at the same tim e, w ith an additional knowledge at the end of each day o f th e exact amount of liability.

The archaic method is a costly one and aside from the delays and peak loads, expense is an item to be con- sidered.

A s previously explained, the ch ief advantage o f m a­

chinę accounting is h avin g th e ledgers always in balance and the generał ledger entries up to date. The advan- ta g es o f machinę accounting are based upon the same principles that have enabled undercutting m achines and haulage m otors to effect savings in tim e and labor. T his system w as designed w ith the idea of savin g tim e and labor as w ell as h avin g accurate accounts, legib ly w r it­

ten and th e m axim um of work done at one operation.

A c c o u n ts R eceivab le— The system o f dealing w ith accounts receivable has already been described in detail in my article entitled “Machinę Bookkeeping Speeds Accounts at the M ine,” w hich appeared in Coal A g e , Aug. 30, pp. 319-322. R eference th erefore is made to that article. The form s given on page 321 as o f the General Coal Co. do not cover errors a risin g from ch arg in g th e w rong party, over- or under-charging, allowances fo r d efective preparation, prepaym ents of

8 C O A L A G E Vol. 25, No. 1

January 3, 1924 C O A L A G E 9 fr eig h t and so forth. For these reasons have been

added Form s N os. A-7, A-8 and A-9. For the form s N os. A -l to A-6 see the article in ąuestion.

O ften coal is shipped to prepay stations, necess.itating the prepayment of freigh t charges, which of course, are chargeable to the customer. A debit memorandum is made again st th e customer on Form A-5 w ith the proper explanation. T his is at the same tim e posted on Form s A-2 and A-3, “Accounts Receivable Ledger,” and the

“Customer’s Statem ent,” and in addition is entered on the “Sundry Accounts Receivable Debit Sheet,” Form A-8 as a proof o f accuracy and for General Ledger charges. These debit memoranda should be entered at one run, as illustrated on the few postings shown on Form A-8. Credit distributions are entered on these sheets and a fter p ostings have been completed the item s will balance as shown on the form illustrated.

Cr e d it s to Ac c o u n t s Re c e iv a b l e Sh e e t

Credits to Accounts Receivable are through cash pay- ments made on accounts by customers, N otes or Trade Acceptances given and Credit Memoranda. F or th is reason one Credit Sheet, Form A-9, “Credits to Accounts Receivable,” is used and on th is sheet is posted the appropriate data, u sing as before, at the same tim e Form s A-2 and A-3, Accounts Receivable Ledger and th e Customer’s Statem ent. Allowances to cu s­

tom ers should be made through the medium of Credit Memoranda, Form A-6, which should be used in connec- tion w ith the account form s described, v iz .: A-2, A-3 and A-9.

The cashier should prepare, for the operator, cash posting slips for all cash p ostings, note slips fo r notes and trades acceptances and other authorities should pre­

pare the data fo r the allowances. Predeterm ined totals should be taken of th ese item s, so as to prove the accu­

racy of the work a fter p ostin gs are made. P ostin gs to the General Ledger from th ese sheets are made in the same manner as from the Sales Sheet.

Under th is system it is next to im possible to post an entry to the wrong account. I f an invoice is made against the Brown Coal Co. the operator m ust also have the Brown Coal Co.’s statem ent and Ledger Sheet. How- ever, should such an event occur, w e have provided for that by the use of Form A-7, “Journal o f Accounts Receivable Inter-Account T ran sfers.” The Customer’s Statem ent and Accounts Receivable Ledger should be posted in connection w ith th is form and the total debits will eąual the total credits on th is form, which after completion should be posted into the General Ledger.

It w ill be seen from th is description that it is not possible to make an entry in w hat is usually known as th e books of original entry w ithout also entering the amount in the ledger and on th e custom er’s statem ent at the same tim e. In other words, the ledger and sta te­

m ent become as much the book of original entry as the journal.

Balances o f each ledger account are taken after the completion o f each entry and by the keeping o f a control account in th e subsidiary ledger to which totals are posted a fter the com pletion of each Journal or Proof Sheet, th e operator can ascertain at once th e total balance due on each account and as well on all accounts.

In addition to th is, an adding machinę run o f th ese accounts w ill prove w ith th e total balance as shown by the subsidiary control sheet. T his subsidiary control sh eet w ill likew ise be in accord w ith th e control account kept in the General Ledger.

A complete account w ith different kinds of entries is shown, both as to statem ent and ledger account— see Form s A-2 and A-3, as an illustration of how they are worked. Under th is short line system , the custom er’s statem ent is ready for the mail at any time. A t the end of the month, when statem ents are ready to be mailed out, new statem ent sheets are headed and the last balances shown are entered as an item brought forward to the new statem ent. A proof sheet is kept in the machinę which w ill be used as a trial balance or state­

m ent of balances due by custom ers. The total of th is statem ent will agree, of course, w ith the balances shown in the “dummy” and generał ledger Controls.

A cco u n ts P a ya b le.— The usual method o f handling accounts payable is either through a voucher system , m aking the vouchers direct from the invoices at the end of the month, or through an accounts payable ledger, posting credits and charging checks or other items.

E ither system reąuires a vast volume of work and incurs the ill will of the office force through the peak load at the end of the month.

Ac c o u n t s Pa y a b l e Vo u c h e r Sy s t e m

It being custom ary w ith coal companies of any stand- ing to settle th eir accounts m onthly on a cash basis, taking whatever discounts are necessary, they are not interested in an accounts payable ledger, show ing debits and credits to creditors, together w ith th e attendant labor of debiting these accounts w ith cash payments, discounts, etc. The principal object to be attained under th is method is to see th at all payable invoices are accounted for, that the creditor receives credit for h is invoices and that a rem ittance slip is given show ing the invoices paid. Other than that an account is not neces­

sary, nor is it wanted. We have provided, therefore, under our short-line method for an Accounts Payable Voucher system instead of a ledger.

Invoices when received from creditors should be entered in a memorandum book of some naturę by the accounting department, show ing the date, name of creditor, amount and to whom referred. It m ight be well to number th ese en tries b eginning at the first o f each month or at th e first of each year, as desired by th e accounting official. A fter the invoices are approved by the department receiving the goods, th ey are sent back to the accounting department, checked off th is list and arranged in alphabetical order. A predeterm ined total is taken o f th ese invoices, as w as described fo r the accounts receivable entries. A fter th is total is taken and entered in the ch ief accounting officer’s m em oran­

dum book, they are handed to the operator fo r posting.

Form B -l, Journal of Accounts Payable Credits, is placed in the machinę and Form B-2, Accounts Payable Voucher (in duplicate) is used. On the voucher is entered the invoice num ber (o u r s), date, am ount of credit and new balance. T his is autom atically entered on Form B - l at one operation and th e d istribu tion to the various accounts effected at th e same tim e. It w ill be observed from the sample form herew ith th at the total charges to the d istribu tion accounts w ill eąual the total credit to accounts payable.

The total o f th e old balance column, plus th e new credits, w ill eąual th e balances shown in th e new balance, column. A fte r th e invoices are entered on th is sh eet th ey should be cancelled as entered or credited to accounts payable, togeth er w ith th e date, and th e journal page num ber and then filed aw ay alphabetically. The voucher and its duplicate should be kept in th e currant