The Iron Age 1907-12-12: Vol 80 Iss 24

THE IRON AGE | Published every Thursday Morning by David Williams Co., 14-16 Park Place, New York. $8.00 a Year, including Postage. Vol. 80: No. 24. New York, Thursday, December 12, 1907 Sinko Condes, 18 Gomae Reading Matter Contents page 1729 Alphabetical Index to Advertisers “ 193 | uu Classified List of Advertisers - 192 B HELLS Advertising and dSubsoription F Rates — REED F. BLAIR & CO. FRICK BUILDING, PITTSBURG, PA. STANDARD CONNELLSVILLE COKE |e jie a GNM ) yon tt ou FOUNDRY FURNACE CRUSHED se deems to you, Mr. Deal- . er, a powerfal as- to your customers this set which you - : , reputation and popu- ; > t afford to . larity. Get hold of the The American-Mfg. Co. >i Iwan y % eager ve public’s confidence—the e wide reputa- tion and estab- 4 oar eee ' lished popularity by selling goods known 65. Wall Street, New York i a i 6 U. M. C. Shot Shells Superior Quality “eet meee 3 BRISTOL'S THE UNION METALLIC CARTRIDGE COMPANY ZEN RECORDING INSTRUMENTS Write for Folders and Game Laws to M. HARTLEY COMPANY, Sole Representativ oy ' For all commercial purposes. : - y Simple, Accurate, Durable 313 Broadway, N. Y. Used everywhere by those who are satisfied with the best only. _ B&ISTOL CO., Waterbery, Conn, WATER TUBE O6h4e Babcock @ Wilcox Co. OO CNEWYorKCCnttICAGO | BOILERS siaiasinaianiiale 85 ee SAM ISON SPOT CORD Ropes and Twines keynote of retailing— Pm ees || ARE YOU CARRYING “CAPEWELL”’ FH iso Linen and italian Hemp Sash Cord N AILS IN STOCK ? ? SAMSON CORDAGE WORKS, Boston, Mass. er , hihi aa Hardware Dealers who do so find it very profitable RNBUCKLES yp . o = ia Most of the Horseshoers of the United States buy this brand, and our salesmen turn orders over to merchants who have a stock of ‘‘Capewell’’ nails. Cleveland d City Forge and {ron Co., . » Cleveland, 0. Be Sure and Get Your Share of the Business !! Made by POY Tr PULLING & CRANE The Capewell Horse Nail Co., "t's: °°’ Girard Building, Philada. THE LARGEST MANUFACTURERS OF HORSE NAILS IN THE WORLD Machesney Bldg., Pittsburg Empire Bidg., New York 3 en Excelsior Straightway Back-Pressure Valve There may be some sub- ( =f has a full, unobstructed passage through it nearly in line with the pipe, and therefore offers no resistance to the free flow of steam. stitute for 4 Thoroughly reliable when used as a back pressure valve, it is also adapted for use as a relief or free exhaust valve for condensers. By position of outside lever, it will work equally well in ON TMD | UMN Sei ca tee Cie, messnan came ine Moar so tarichos vo en |“SWNBGON” Gold Rolled Stee a Drawing «Stamping discovered. THE AMERICAN TUBE & STAMPING COMPANY SEE (Water and Rail Delivery) BRIDGEPORT, Ce By a MAGNOLIA eraicrion METAL See ’ ; \Wa fi The Standard Babbitt of the World AMERICAN yt e We manufacture SHEET & TIN PLATE MS ee ; everything in the COMPANY’S SSS MAGKOLIA METAL CO. Ad. on Page 16. New York: 115 Bank St, Chicago: Fisher Building. Montreal: 31 St. Nicholas St. AGE SHEET ROD | WIRE SHEET | ROD | WIRE | THE IRON oot BRASS | COPPER! SPECIALTIES GERMAN sw, SILVER | © wee! IS THE PRODUCTION OF BRIGHT LOW BRASS, SHEET BRONZE, SEAMLESS BRASS AND COPPER | TIN PLATE TUBING, BRAZED BRASS AND | BRONZE TUBING AND STEEL SHEETS FOR DIFFICULT DRAWING OPERATIONS FOLLANSBEE BROTHERS COMPANY PITTSBURGH Waterbury Brass Co. WATERBURY, CONN. | 99 John St., New York. Providence, R. 1. | Bridgeport Deoxidized Bronze & Metal Co. | BRIDGEPORT, CONN. Phosphor and Deoxidized Bronze Composition, Yellow Brass and Alumi<« | num Castings, large and small Matthiessen & Hegeler Zinc Co. La Salle, Illinois. SMELTERS OF SPELTER AND MANUFACTURERS SHEET ZINC AND SULPHURIC ACID Special Sizes of Zinc cut to order. Rolled Battery Plates. Selected Plates for Etchers and Lithographers’ use. Selected Sheets for Paper and Card Makers’ use. Stove and Washboard Blanks. ZINCS FOR LECLANCHE BATTERY. UN) AS inner ee AAD Neketes eects ig 1 aot et RANG I PAE TUDES ULQC URSA ec Tier VUTUPOIIIDH ance heat | NICKEL ANODES GERMAN SILVER | Brass, Bronze, and Copper THE SEYMOUR MFG. CO. HENDRICKS BROTHERS Belleville Copper Rolling Mills, Manufacturers of Braziers’ Bolt and Sheathing COPPER COPPER WIRE AND RIVETS Importers and Dealers in Proprietors of the . | THOMASTON, | NEW YoRK | HenrySouther Engineering Co. | Consulting Chemists, SEYMOUR, CONN. |The Plume & Atwood Mig. Co. Manufacturers of ‘Sheet and fol Brass WIRE Printers’ Brass, Jewelers’ Metal, German Silver and Gilding Metal, Copper Rivets and Burrs Pins, Brass Butt Hinges, Jack Chain Kerosene urners, Lamps, Lamp Trimmings, &c. 279 Broadway, NEW YORK Room 508 Heyworth Building, E -_ Madi- son St., CHICAGO, IL Rolling Mill CONN. Factories WATERBURY, CONN. SCOVILL MFG. CO. MANUFACTURERS OF BRASS, GERMAN SILVER, Sheets, Rolls, Wire Rods, Bolts and Tubes, Brass Shells, Cups, Hinges, Buttons, Lamp Goods, Special Brass Goods to Order. FACTORIES: WATERBURY, CONN. DEPOTs: CHICAGO BOSTON HARTFORD, CONN. Metallur- gists and Analysts. Complete Physical Testing Laboratory. Expert Testimony in Court and Patent Cases, ArthurT. Rutterg Go. 256 Broadway NEW YORK Small tubing in Brass, Copper, Steel, Aluminum, German Silver, &c. Sheet Brass, Copper and German Silver. Copper, Brass and German Silver Wire. Brazed and Seamless Brass and Copper Tube. od Copper _and Brass Rod. “ Search-Light”’ GAS Bicycle Lanterns Send for Circulars and Electrotypes. The BRIDGEPORT BRASS CO. BRIDGEPORT, CONN. Postal Telegraph Bullding, Broadway and Murray Street, NEW YORK PHOSPHOR-BRONZE GERMAN SILVER THE RIVERSIDE Ingot Copper, Block Tin, Spelter, Lead, Antimony, etc. 49 CLIFF ST., NEW YORK. METAL Co. RIVERSIDE, N. J. THE IRON AGE New York, Thursday, December 12, 1907. THE KOPPERS COKE OVEN. ANOTHER BY-PRODUCT SYSTEM INTRODUCED FROM EUROPE, During the past few years the coke oven design of Heinrich Koppers of Essen-Ruhr has been received with increasing favor in Europe, and since it has been accepted for one plant in this country, at Joliet, Ill, a description based upon the latest printed data available will be of in- terest to American readers. The Koppers oven design may be regarded as the culmination of the desire to secure as complete control as possible of the heating of the oven, and therefore of the coking operation. It is of the ver- tical flue type with single flued walls, and provision is made for a separate Bunsen burner for each individual vertical flue, of which there are from 28 to 32. Each of them is capable of individual regulation. Koppers builds two kinds of oven—one called the Section “waste heat oven,” in which the surplus heat is avail- able in the form of a hot waste gas, the other the “ regen- erative oven,” which produces the surplus heat wholly in the form of a combustible gas. The Waste Heat Oven, The arrangement: of the heating system is shown in the accompanying Figs. 1 and 2. The gas returning from the condenser plant flows through the main pipe R and the branches §, at the right side of Fig. 1, into the dis- tributing flue T under the walls entering from the flue T into the vertical heating flues through the gas nozzles A after being mixed with the adequate amount of air of combustion. Rising in the vertical flues, it flows into the collecting flue M, and thence descends through the two flues H at the right of Fig. 1 through J into the waste heat flue K. Koppers, therefore, has now decided the question of the most satisfactory arrangement of the dis- charge flues by having two descending flues at the right hand of the oven. Each individual vertical heating flue may be throttled by moving the sliding brick damper F. These dampers are operated from above after the seals U and V have been removed. In this manner the supply of gas may not alone be regulated by the aid of the gas valves, but also by throttling the escaping gases of com- bustion. The gas nozzles A are accessible from above in the same manner as the sliding brick dampers F. It is stated that the changing of nozzles which have been burnt tight is easily accomplished provided the heating flue in- volved has been stopped for awhile. The supply of capable of regulation through a valve. heating gas for each oven is of course The throttling of each individual flue makes it possible to heat the oven walls very uniformly and permits of very close control of the operation, at the same time securing a low con sumption of gas in producing a good coke. These objects Koppers formerly aimed to secure by narrowing the upper horizontal flue M, Fig. 3, in the direction of the highest gas pressure. This design, however, has been given up since it found that it unnecessary, in view of the excellent regulation obtainable through the slide dampers F. The flue M is placed below the roof of the oven as closely as possible, so that its heat may be utilized for the operation and losses by radiation be avoided. In was was | PPSSBTH Sot tess Sy Sa eSB + > - +7 te ” SSS SISIS Ss 1 p> atest A* ee en a Through Koppers’ Waste Heat By-Product Coke Oven. coking swelling coals Koppers places this flue higher in order to make the side walls better capable of resisting pressure, The supply of air for combustion is provided in the following manner: It enters the distributing flue B, Fig. 2, and from this flows through small tuyeres, C, at right angles to the gas nozzles, rising in an annular space around the escaping gas. As the result of the method of regulation of the coking operation and the absence of any heating of the floor of the oven, the Koppers waste heat oven does not require very serious foundation work. When the ground is rocky a simple block of concrete Is used. The air for combustion in that case is usually brought from the machine side of the oven. It is possible to utilize also old foundations, as shown in Fig. 1, at the left side, which indicates a reconstruction of an old plant. The ovens have simply been built on top of an old founda- tion indicated in the drawing by cross hatching. The Regenerative Oven, In his first plant Koppers followed the usual arrange- ment of placing the regenerators in two longitudinal flues. Now, however, he fills the entire space below the ovens with checker work and gives every oven its own regen- erator, as shown in Figs. 3 and 4. The execution of this fundamental idea in detail may be seen from the draw- ings. The ovens rest upon strong walls, which lie be- tween the regenerators, and the checker work of the lat- ter is borne by abutments on the separating walls and by two piers below the checker work. The necessary division into two parts of each regenera- tor is brought about by the central flue W, Fig. 3, this 1072 flue in the recent closer to the drawing side of the oven. more plants being placed somewhat This arrangement has been adopted in order to meet the requirements of the direction. conical form of the oven in this By locating I i int SECTION c-d-e-f SECTION k-l-m-n 2.—Cross Sections of Koppers’ Waste Heat By-Product Coke Oven. Fig. the central flue W in this manner provision is made for 14 gas nozzles on one side, while there are 17 nozzles on the other, thus crowding the nozzles more closely together on one side and increasing the heat at the point where the body of coal is thicker, owing to the conical shape of the oven. As the arrows in the indicate, the combustion flows from the distributing flues K, and K,, is distributed to the individual regenerators, is heated in them and flows through openings in the roof to the lower horizontal flue. Through the opening C it then reaches the main heating flue. On the other side of the regenera- drawings air of Nea Ny 72 THE IRON LEVEL OF OVEN | RASS RRR RARER ER SRA READ Se ADEE ENE oo SECTION c-d Fig. 3. tor the gases of combustion take the opposite course. Mix- ture of the gas with reheated air of combustion takes place a little later in the regenerative oven than it does in the waste heat ovens shown in Fig. 1, in which the air enters at right angles to the direction of the flow of gas. The object is to prevent the formation of blow- pipe jets. Connection between the waste flue and the individual regenerators was formerly provided for through small horizontal flues J, and J. More recently Koppers pro- vides for this connection by fittings shown in Figs. 8 and 9, each of which can be closed by a horizontal slide valve I nO cr ee ee ee ee | AGE December 12, 1907 F, Fig. 9. By this arrangement the independence of each individual oven is emphasized. Each oven is subject to the regulation of the valve, either at the waste flue or at the air supply flue. For heating up the ovens, openings, N,, are provided in the roof as shown in Figs. 3 and 4, from which channels Q lead to the distributing flue M connected with the heating flues. The gases which are de- veloped in heating up the oven may, therefore, without opening the valves V, and V, escape through N, and N, into the vertical flues, and through these into the regen- erators and the waste heat flue. Through Koppers’ latest design of the regenerator its available heating surface is considerably increased, since 8 © Fig. 4.—Cross Section Through Regenerator Oven.. about two-thirds of the space is filled with checker work. The heat is kept well together, and thus a very active heating of the regenerator is obtained. On the other hand, it might appear as though Koppers’ design in which every oven has its own regenerator might lead to irregularities in the heating of the oven, since the chilling effect of a fresh charge of a neighboring oven or irregularities in the operation is not equalized by the waste ‘heat of the ad- joining ovens. When it is considered, however, how great pee a lap SMe ONES REESE EE REE ER YH =eRE EEE f SECTION a-b Longitudinal Sections of Koppers’ Regenerative By-Product Coke Oven. is the capacity of the Koppers regenerator and the uni- formity of temperature which must follow, it will be rec- ognized that such small fluctuations have little effect, in view of the great amount of heat stored. This has been proved to be so in practice. A discovery of more than ordinary importance has re- cently been made by Koppers in regard to the regenera- tion of air for combustion and the utilization of the waste gases. It was found by observation and experimental tests that the heat of the waste gases could not be re- duced in the regenerator below a certain temperature, no matter of what capacity they were made, and the result THE December 12, 1907 of calculation showed that the whole of the heat in the waste gases could not be extracted by means of regenera- tors. Koppers ascertained. that this was due to the air TO CONDENSER - i wil TT \ Lai, == B ahi ‘ : | | Hips =e i 2. {2} 1 2.2 COKE SIDE MACHINE SIDE Fig. only being regenerated, the gas being admitted in a cool state. The proportion of gas is from one-sixth to one- seventh of the quantity of air, and consequently the vol- ume of the waste gases is about 16 per cent. greater than the volume of the air that it has to heat. A loss of heat, IRON not be too process in walls, i.—Apparatus for Taking Care of Gas Generated in Charging Coke Ovens. , dd 7 A J Fig. 6 therefore, took place by passing the whole of the waste through the regenerators, and in the latest struction of the Koppers ovens means have been intro- duced to enable a portion of the waste gases to be drawn off in a hot state for boiler firing purposes. This is shown in Fig. 38. The flue L is provided to withdraw a portion of the hot waste gases into the central flue W beneath the ovens and conduct it to the boilers. <A sliding brick is placed at the top of the vertical flue L, by means of which the quantity of waste gases to be drawn off can be regulated. This arrangement is being tested at a new plant in lower Silesia. Each oven is provided with three charging holes. In order to prevent the obnoxious escape of gases during the charging to the oven Koppers builds his more recent plants with two gas catchers. As is shown in Fig. 5, he uses removable fittings, which may be carried to the oven about to be charged and connected with the pipe B. In order to prevent any danger of explosion by access of air, and to avoid stopping up the pipe with tar, the fitting is connected with the waste heat flue by a clay pipe line, G, Fig. 5, in such a manner that the gases flowing in the direction indicated by the arrow carry off the gas escaping during the charging through the pipe line D to the stack K. The gas flowing through the i pipe G is regulated by means of the valve E. Koppers has given special at- tention also to the mechanical leveling of the charge. If the coal has a disposition to swell, so that it must gases con- Coke Leveling Apparatus. AGE 1673 much order to then the compressed prevent leveling is during the leveling : injury to the oven done by means of sheet iron wings attached by angle iron to the leveling rod. bw These are shown at d d in the accompanying drawing, Fig. 6. If, however, the leveling may be done under pres- sure, then the yokes e are employed, whose pressure ‘ft makes it possible to increase the charge by about half a tf ton. Koppers guides the leveling rod not alone in the driving cylinder, but also in the oven itself by providing offsets O, Fig. 7, in the masonry upon which the rollers f travel. Automatic Reversing. It is the plan of Koppers also to introduce a regula- tion of the gas and air supply automatically by electrical 1 L Ea Mon! LEE La FLUE FOR EXHAUST GASES LAMY » omy Leal GN Fig. 8.—Automatic Reversing Device, End Elevation. 1674 means every half hour. The apparatus which he has designed for this purpose is shown in the accompanying Figs. 8 and 9. Every branch gas main is provided with two cocks, the regulating cock E, Figs. 8 and 9, and the cut-off valve C. The fittings G, Figs. 8 and 9, which serve for the supply of the air of combustion and for carrying mr CRORE LOE, SC ELE, 1S THE IRON La} as | December 12, AGE 1907 the motor N and then once more the motor P. The motor P is required only for the cut-off valve J, Fig. 10, while the motor N drives the shaft L. The first starting of the motor P, therefore, cuts off the main gas valve. By the motor N the simultaneous reversal of all the other cocks and valves is secured, and thereupon finally the motor P >| ~ H | Fig. 9.—Device for Regulating Gas and Air Supply, Side Elevation. off ‘the exhaust closed by a horizontal slide valve F, Fig. 9. In the main gas line there is a main cut- off valve J, Fig. 10. At the end of the entire travel of the flame there is a cast iron smoke damper K, Fig. 9, in the flue. It is necessary, therefore, to operate the cocks BE, the slide valves F, Fig. 9, the cut-off valve J and the damper K. The valves and the damper are operated by gases are again opens the gas main. The drive M, which also acts upon the shaft L, is operated by hand, and is used only when the electrical apparatus is out of order. Gas Washer and Condenser Apparatus, In building the condensation apparatus Koppers has taken a remarkable step in that he treats the raw gas, Fig. 10 the shaft L, Fig. 10, the cocks E and the slide valves F being actuated by T, and T., Fig. 10, while the wire ropes S, and S, actuate the damper K. The entire reversing is brought about by the controller roller O, Fig. 10, whose small motor operates constantly and which reverses once every half hour. This roller, through the intermediary of three contacts, starts first the motor P, Fig. 10; then General Plan of Apparatus for Regulating Gas and Air Supply. after the tar has been deposited, with sulphuric acid in order to dispense with the washers for the absorption of ammonia. At the same time he arranges that the final sulphate is discharged mechanically, so as to get rid of the troublesome discharge by hand and to secure con- tinuous operation. The general scheme of the Koppers condenser. as it December 12, 1907 has been introduced at the Mont Cenis colliery, is shown in Fig. 11. The hot gases as they come from the ovens first pass through the so-called heat equalizers A and C, whose function is twofold. First, it is the object to cool down the hot gases in order to make it possible to deposit from them the tar and gas water. Secondly, its function is to again warm up the gas which has been deprived of its tar, and which in this cooler flows in the direction con- trary to the hot raw gas, so that the steam contained in it remains gaseous and the solution in the sulphuric acid bath is not unnecessarily diluted. From these coolers the gases are conducted through the exhauster D to the tar tank E, and are sent back from the latter through the pipe line F to the cooler and through the pipe B into the liquor tank. This tank is in two parts—that is to say, the formation of sulphate takes place in two sections. Sulphuric acid enters through a lead tube. The gas is conducted to a point very close to the bot- tom of the tank H and enters an annular space between the outer wall of the tank and a screen cylinder placed within the tank. Through the latter the gas is forced to enter into the acid bath in thin jets, thus securing intimate contact. The flow of acid into the first reservoir is so regulated that the bath is always acid, and that therefore a deposit of sulphate is avoided. The liquor here formed is carried through the pipe line K to the second tank L. The gas water formed during the process hes A > »>-¢qr 2 C 1 T ‘ ; 6B ace L Ma ik 1p fe ek | (iat || = VU ' A Tit G Y : THE IRON AGE 1675 The Production of Natural Gas in 1906. WASHINGTON, D. C., December 10, 1907.—The produc- tion of natural gas in the United States in 1906 amounted to 388,842,562,000 cu. ft., measured at the atmospheric pressure, or 9,396,963 net tons. The value of the output was $46,873,932, an increase of $5,311,077 over 1905. Since the gas production of the country was first reported by quantity in 1906, comparative figures for 1905 cannot be given. The great gain in 1906, amounting in value to 12.8 per cent., was partly an incident of the increased activity in oil exploitation in the midcontinent field, and was still more largely due to continued development in West Virginia, where the increase was more than $3,- 500,000, and in Ohio, which reported a gain of $1,400,000. Pennsylvania lost ground to the extent of $639,091, or 3. per cent., while Indiana suffered a decrease of nearly half its product, or 43.4 per cent. The Pennsylvania industries employing gas as fuel, and notably the iron and steel works, did not find their supply curtailed as the result of decreased production, for a large quantity of gas was piped from West Virginia, and the actual consumption in Pennsylvania showed an increase of fully 10 per cent. Ohio also borrowed heavily, and the distribution of nat- ural gas, which was more general in 1906 than in any previous year, not only tended greatly to’ the steadying of the gas industry itself, but to the development of all lll AO) H — \y ¥ 3 0 : I) . — ‘ } ccnaniaeiapiaenianciananeaien a c ¢ —~P ‘ Yily ce —— | ' A i f oO . L. TO BENZOLE N WASHERS 4im ANY Qe Fig. 11.—Elements of Koppers’ Coke Gas Washing and Recovery Plant. of depositing the tar is conducted to the apparatus R, in which it is distilled as usual by steam, with the addition of lime. The ammonia vapors here secured flow through the line Q into the second tank L, so that the bath now becomes alkaline and the sulphate can separate in order to be discharged in a semiliquid condition through the ejector O. It is dried in the usual manner by the cen- trifugals P and by steam heat. The gas which leaves the first tank H, deprived of its ammonia, is further utilized in the usual manner, since its other useful constituent has not been changed by the treatment with sulphuric acid. At the Mont Cenis colliery it is conducted through pipe lines J to the water cooler S, and is worked up for benzole, OS Notwithstanding the retarding effects of financial conditions, the American Blower Company, Detroit, Mich., reports its business to be holding up remarkably well, shipments up to December 1 having been practically equal to those for the same period last year. Among the large orders under way or recently shipped are a com- plete heating and ventilating apparatus for the Wall Paper Manufacturers, Ltd., London; a like equipment of four large units for the machine and finishing depart- ments of the Champion Coated Paper Company, Hamil- ton, Ohio; heating apparatus for the new plants of the New York Central & Hudson River Railroad, and some equipment for the extension to the Singer Building, New York. The Freeport Mfg. Company, Freeport, IIll., has changed its name to the Stover Gas Machine Mfg. Com- pany. This company, which began the manufacture of gas machines early last spring, has already found it neces- sary to increase its facilities. enterprises dependent upon it. The transportation of nat- ural gas being so much cheaper than that of coal, the gas was enabled to compete with coal at comparatively greater distances. It will be observed that the value of a ton of gas in 1906 was approximately $5, while the average price of bituminous coal during the year was only $1.11; neverthe- less, gas was a cheaper fuel owing to its superior thermal efficiency, weight for weight, and the great economy of labor in its use and the cost of removing ashes. The following table shows the consumption of natural gas in the United States in 1906 by States: Quantity. Cents per State. 1,000 cu. ft. 1,000 cu. ft. Value. Pennsylvania essecs Geena 13.0 $21,085,077 De Swen vatasw dee wwe 74,812,562 16.9 12,652,520 Went ViTGiiGik <ccccas 58,455,009 6.3 3,720,440 Kansas and Missouri... 69,468,461 5.8 4,030°776 ee a ere 10,182,422 26.0 2,654,115 Ee iieiae aera ede aide 7,861,140 22.2 1,750,755 NG hau w die eee 789,154 36.4 287,501 TNS i ct¥ia clea taen 3,408,128 7.2 247,282 California ink arocchal 153,021 87.9 134,560 Alabama, Louisiana and MO Scktawaaneuven 1,038,569 14.5 150,695 PE a 2 Rei eae eee 409,556 21.3 87,211 GS Naw aww wdla-od 23,567 96.7 22,800 Arkansas and Wyoming. 120,500 28.6 34,500 South Dakota......... 22,900 67.2 15,400 ID Sond nia oboe 4 os 2,000 15.0 300 os sie aes as 388,842,562 12.1 $46,873,932 The combined value of natural gas and crude petro- leum increased from $125,720,254 in 1905 to $139,318,667 in 1906—a gain of over $13,500,000—and was the greatest value ever recorded. Every producing State joined in the gain except Indiana and Colorado. Pennsylvania was still in the lead, followed by West Virginia, while Cali- fornia, first in quantity of oil produced, was sixth in total value. W. In: G ees peas wound 2 i. ees 1676 THE IRON AGE ‘2 =? December 1907 A Uniform Cost System for Jobbing Foundries As Recommended by the Jobbing Founders’ Association. PREPARED AND PRESENTED BEFORE THE PHILADELPHIA FOUNDRYMEN’S ASSOCIATION, DECEMBER 4, BY JAMES 8. ecient At the recent annual convention of the American Foundrymen’s Association, held in this city last June, I had the opportunity of making a short address on the floor of the'convention on the subject of “ Uniform Cost Accounts for Jobbing Foundries,” outlining at that time in a general way what a small number of jobbing foun- dries through the organization of the Jobbing Founders’ Association had attempted to do along this line, and also of asking the co-operation of the Cost Committee of the American Foundrymen’s Association in the completion of the work. History of the Movement Toward Uniform Cost Accounts, The Jobbing Founders’ Association was formed in March, 1906, through the initiative of H. D. Miles. presi- dent of the Buffalo Foundry Company, Buffalo, N. Y., who. in a circular letter some 70 concerns, invited their attendance to a conference at the Hotel Astor in New York City. It was the desire in calling the meeting to ascertain if possible the reason for the wide variation in prices which almost invariably occurred in the jobbing trade and to eliminate if possible the apparently general rule of taking work at certain low prices “ because com- petitors were willing to do so.” This meeting was at- tended by about 20 representatives of various concerns from the East and Middle West, and a very short discué- sion seemed to show that the cost keeping systems in use in the various plants, no two of which seemed to be alike, were mainly responsible. This discussion showed that many different systems as well as many “no systems” were in use, and it was finally decided to appoint a committee for the purpose of devising some uniform system which could be used in all foundries with a near approach to accuracy and equity. This committee met from time to time during the follow- ing year, and, after considering a number of different types, selected, by elimination of what they considered incorrect portions, a rather composite system which em- braced the good portions of each. To this they added certain determined upon sections and then engaged the services of a well-known foundry cost expert to consoli- date the different elements into a satisfactory and simple shape. This was done even to the extent of preparing printed blanks for use which would cover every opera- tion of cost keeping. It was then decided not to attempt to change too much the detail mattters of time keeping, billing, shop practice as to how orders should be handled, &c., but to devote the principal effort to the proper division of the elements which constitute a complete cost, allowing each foundry to obtain details as best suited them. to Basis Upon Which an Agreement Was Reached, It had been decided that the elements constituting the cost of the foundry product were: (@) productive labor; (b) metal; (Cc) expenses, this latter element being divided into three separate and distinct classes: (d) productive expenses, which consist of all such expenses as are prac- tically fixed in their nature or not affected by the varia- tion in the amount of production; (e) tonnage expenses, which consist of all expenses which are directly affected by the amount of metal produced; (f) commercial ex- penses, which are those directly connected with the sale of the product. It was also decided that the most equitable way to dis- tribute these various elements of costs was follows: (a) productive labor, direct to the product: (0) metal, direct to the product: (d) productive expenses, on the basis of productive wages expended; (€) tonnage expenses on the basis of tonnage or weight of net good castings made. The sum total of this distribution represents the net shop or foundry cost. as 1907, STIRLING. The commercial expenses (f/f), being disconnected with the actual production, it is recommended to distribute over the sales. In order to show more clearly just which items we considered to be chargeable to productive and which to tonnage expense, IT have prepared a “ Table of Accounts,” showing the make-up of various elements, which can be subdivided into as many detailed accounts as may be desired, together with a chart showing the mode of assembling them. |The “ Table of Accounts” and chart herewith.—Editor The Iron Age.] these are shown No Cost System Will Remedy Mismanagement, To use an expression made by one of the members of the committee, that “no cost system can be of any use unless used with judgment,” is to express in a few words that neither this nor any other system can be absolutely depended upon to remedy all the evils of foundry mis- management, but a proper attention to the various ele- ments of costs here shown, and which are those which comprise the costs of all foundries, will tend to eliminate the great factor of uncertainty now apparently prevalent in many if not all places of our business. Our committee to each individual the deter- mination as to whether his cost keeping should be con- sidered a part of his general books, but advises its being done. In interweaving this system with the general ac- counting, it would be necessary to carry a ledger cost ac- count. In addition to the general ledger it will be found convenient to keep a subledger for the purpose of handling the various subaccounts of foundry orders, metal, coke, sands, lumber and other supplies. In the subledger each brand of pig iron, &¢., has its separate account, which is debited with all purchases and credited as used. leaves Statement Regarding Printed Forms. With no desire to intrude any personal features into this paper, but merely in order to show how this system can be adapted to a general jobbing foundry business, I am taking the liberty of showing some of the various printed forms used by the company with which I am con- nected and the extent to which we go into the details of our costs. [These forms are so clearly described by the author that they are not reproduced here.—Editor The Iron Age.] Let us assume that we are handed an inquiry, to- gether with a blue print, for a casting. This print is taken by our superintendent, who makes out on the Super- intendent’s Estimate Sheet his estimate of the time, &c., necessary to produce the casting. This form is given a consecutive number, and provides for a certain description of the proposed casting, number required, weight of each, pattern data, if to be furnished us or an estimate of the cost if we make it, estimate for fixtures, special flasks, &c., and time for molding, casting and cleaning, approximate mixture, approximate weight of core rods, runners, gates, &e. This estimate then comes to the office, where the Office Estimating Sheet is made out, which includes ex- penses, freight or any other charges. When an order is received it is given a progressive number, these orders being divided into three classes: (f) orders covering castings for sale to customers; (e) orders covering equipment work; (7) orders covering re- place castings. These are made out by our stenographer in quadrupli- cate. One copy is sent to the superintendent, one to the shipping clerk, one to the cost desk and the other is placed in the office order book and is considered the original. The shipping clerk is also responsible for the proper marking up of the various patterns, gummed labels being used for this purpose. Our Weekly Time and Payroll Sheet, which becomes a book of original entry, is what is usually called a “balancing ” payroll, called so for the reason that the December 12, 1GO7 sum total of all charges in the recapitulation columns must exactly agree with the sum of the total wages paid. It is subdivided into days and each day into charging columns representing those accounts most frequently used. The time of each employee is eollected by the timekeeper and entered by him in its proper column, the total num- ber of hours at the respective rates counted out and re- counted and placed in the total column. The time is then recapitulated, productive labor being put into the produc- tive column and nonproductive in the nonproductive column. Our Cost Sheet especially provides for the proper en tries to cover every element which enters into the cost, together with each sale made. All charges for time to the various costs are made directly from the payroll to the several cost sheets—one or more being taken out for each order. These sheets have provisions for showing the various classes of workmen, amount and value of metal, outside purchases, sales or deliveries, &c. At the end of each month the various entries covering expenses are made on these sheets—both productive, which is applied by a per- centum factor of productive wages paid and tonnage, which is applied in cents or mills per pound of castings. Heat Sheets, As the timekeeper collects the time from the various men he also takes up the heat, i. e., ascertains just how many pieces of each pattern are made by each molder. This heat sheet is passed to the shipping clerk, who fol- lows up every heat and finds out just what castings are good and what bad. If any are bad he issues a replace or “R”- order covering them, and marks the pattern up accordingly. This heat sheet remains with him until de- livery is made of the castings, he making a note of deliv- ery by means of a rubber stamp, showing the date deliv- ered. By this sheet we are able to obtain a complete his- tory of any particular order; to ascertain by whom the various castings covered by any order were made; the number defective; and the daily average of each molder, with the amount of bad castings made by him, together with the reason why castings were condemned. The Sales Reports are also numbered consecutively, and are so numbered as a check for the bill clerk in in- voicing, all numbers having to be accounted for. On these slips we show articles, pattern uumber, our order number, customer’s order and _ requisition numbers, weight, rate and amount, with check columns for office use. These are always made out in duplicate, the dupli- eate becoming a manifest or delivery memorandum for the customer. The foundry memorandum is removed from the copy sent the customer, but the original, which is retained in the office, is used for the purpose of checking up deliveries in the various order books, and for noting that the article had been regularly entered upon the cost sheets. Additional printed forms are our Material Ledger and Stores Ledger Sheets, Cupola Reports, Daily Report of Em- ployees and Summary of Completed Costs, the latter show- ing both the actual and estimated time and value costs. Various other forms are used for other purposes, such as indexing names and rates of employees, change of rate, shop requisitions for materials, &c. As monthly reports for comparison, we make sum- maries of our Cupola Reports, which show the amount melted, ratio of fuel to metal, number of and average size of each heat. proportion of pig and scrap, percentage of loss in melting, pounds of good and bad castings, cost per pound of good castings made for all metal used, expenses which we divide into such items as shown on the table referred to heretofore, proportion of productive to non- productive hours, summary of all costs, showing the prof- itable and the unprofitable jobs at a glance, and on our own work, showing cost per pound for productive wages, productive expense, tonnage expense, core rods, fixtures and metal; that of productive wages being further sub- divided into the various classes of workmen to keep in touch with variations, &c. We close our books every month, taking off a regular trial balance and statement of assets and liabilities, show- ing accounts receivable and when due, as well as accounts payable. THE IRON AGE 1077 Method of Handling Metals, A description of our method of handling metals may be interesting. For convenience, and to be able to keep properly in touch with our various lots, we abandon the brand name and substitute an analysis number. Each car of iron as soon as received is separately piled, numbered, sampled and analyzed, and thereafter that particular pile is not known as No. 1 X Crane or Thomas, but as No, 126, or whatever its analysis number is, and as No. 126 it is weighed and charged into the cupola and reported on the daily cupola report. At the end of the month, if this entire pile is used, No. 126 in the subledger should balance itself; if it does not balance we force it by either debiting or crediting the difference, so that we include the total number of pounds and total value as purchased and paid for in the “ Cost of Metal.” This and method is used in charging all of our various supplies. By this method we are able at any time to inventory our stock. Too much cannot be said of this method with the ex- pense materials, such as sands, gravels, &¢., which are affected by moisture, as it is necessary to know that every dollar expended for them has been charged to expenses. With these endeavor to keep daily and monthly records of what is used, making subledger en tries and expense charges at the end of the month, verify- ing the inventory by estimating when the material has not all been used and by arbitrarily charging or crediting when the bins are empty or approximately so. All core rods are weighed each day, and the weight is charged to the respective orders. The labor of making them is considered productive, and as such is charged direct to the order. The metal is charged at the monthly rate o€ “Cost of Metal,” and the job is credited with the scrap value. All gates, runnners, sprues, &c., are gathered up as far as possible each day, particular care being taken to clean up at the end of the month, and the “ Foundry Scrap Ac- count” is charged with them (“Cost of Metal” being credited) at a price determined in accordance with the market price of bought scrap. When used over again this subledger account is credited and it again enters “ Cost of Metal.” “Bought Scrap” is another subledger account, being charged with all purchases and credited with amounts as reported from cupola. This same evening up process is used here as before described, though owing to its nature it is more dependent upon estimate than the other com- modities. same “overs shorts ” articles we Condemned Castings. Condemned castings are divided into two classes, those which are condemned in the foundry before entering into sales and those returned by customers. The former class is treated as foundry scrap, the latter as bought scrap. In both cases the cost of making the replace casting, i. e., the labor on it, becomes nonproductive labor and is charged The metal of this replace casting, which be- comes a “sales” is charged to the original order at the “Cost of Metal” price. Here we admit a certain in- equity, as the first casting, if condemned in the foundry, does not specifically reach the sales, but is taken up in the “Cost of Metal,” whereas, if it is condemned after delivery, the original order has to stand the cost of metal on the replace casting, as well as the difference between the original cost of metal price and the scrap value of the returned casting. We deem it correct to consider the cost of making re- place castings to be an expense of the operation of the foundry and not a legal charge to the direct production of the order. However, we admit that in certain classes of work there is more chance of having defective work than in others. but we contend that this condition is one for consideration in the acceptance or rejection of an or- der and in the price consideration. Here will be found one of the applications of the use of costs with judgment to know that certain work is more hazardous is to know that your expense rate will be affected to a greater or less degree by the amount of bad work made, and if compari- sons are continually made of expense sheets the man re- sponsible for the output will naturally be on the alert to exercise all precautionary measures to avoid these losses. to expenses. 4“ 1678 THE IRON AGE December 12, 1907 a ee : - eo ¢ > wn oot , = 2 De aX & 9 =o | Vy c , = SY € zone a. eee a on a. ge = cv%¢ 9OUO% 6 Soa ee ee aa — pecans el emanating, 36 ea 2 am 2s SEas, > $ SS +4455 i Y us 8 ee = - | Soa 2 & 2 -“ VY V9SEGZS ~~ 3s F o me a! ve VV ya & = ° -xe & 3 5 Z ~£% Suse nbs g ~ me U = wisee G6 ZOU CREE SHS = s Oo 2e ee eS es Coco eo. . >’ 5 5 os 2 3 a - Ss rs Sow Ve & a 2 = a “TSCES5— 9809 f > 232 = - P< cc ZR oe Z , o i Sa 3 a & n f_Y ¥ c. es » ™ oo > - Y = - eae e - * v a3 %% Bes tee ca OH _ = ~ 2 - { rr ze Fa S | —— c = 5 ~ 5 & 985 JI $c S23 i oe ee cE, Sen —— —_ - ~ os E << } o =~ © = /. 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BED es £ Aad: f= £5 2 segs ¢ sine. a ie s M~- ef e5 <285 = 2.5 : ") - ee. tt igs © *e24 s 5 — 2c a oS = » es >a w ~~ = a. a Se wa v "aoe “= ~ae = a = ; = = owt oo = “ ~ ee Y e > E z = oc, ° Se & al > ow 2 = = “=. & fe en) od zc > = 282 2 & >a & = = sé & om SB SRS “BAS: soa S ~~ = 290625 Sag * £¢e4 out m 08 a i "sw ee ¢ % Oo @ f ow eS ye eS & = -o% mw OP + bed o . A @ £ A > 5m @ nf = v = = v ¥ uy v - = = J aA = ws ih we & DD & £ Dd 2 &£2°S°s5 2 & Y = ~- H te ~™ & - = & Ose wo & S>FS35 8 2.8 3 : Wee SSS SOS]. F- =s S Se eS ES SCR REE AER te q ~ = 7 TS ee - sa +6 a. om = Secs s 2 ahs wx Ses = = o= a. — 2s nes rn ar Zs Y = © ct esos & 3 = f 93s = = © ‘Ya fy ~ —~—s = OMe =F & See ee GZR e a — a ate av = & OU = a 4 v x = sx e oa & aS psi lia = 2 mor ceoaoe nN ” - tT o ™ nr oO -— a 4 = = - - = _ - = a 4 < c a Equipment. All expenditures for additional standard equipment belong to capital account and are properly charged to it at cost value. All renewals to equipment are chargeable to Expenses (Productive), or if any equipment is aban- doned or sold, capital account should be credited and ex- penses charged the full amount, less scrap or sales value. Regarding special equipment for the production of any particular orders, such as loam plates, special flasks, bars, &c., the proper and only place to charge them is to the order for which they were made, crediting this order with their scrap value upon completion. Stock cores should be considered a storeroom article, be charged per piece used, or if the character of work done is constant or approximately so, it could be considered as a portion of Tonnage Expenses and so pro- rated on all orders. Subdivision of Various Details. This system being elastic, it is capable of being divided and subdivided into many details, or of being condensed into few generalities. If it is found desirable to know the cost per pound or the cost per productive hour of the molding, coremaking, cleaning, &c., it can easily be done. If it is desirable to know how much per pound of net good to as December 12, 1907 castings sold it has cost for any one of the numerous ex- pense items, it can as readily be done and a careful com- pilation of these details for comparison from month to month will enable you to place your finger upon leaks or apparent wastes. It can be applied to each individual order or to various classes of castings and will be found elastic enough to cover any desired feature. The attainment of costs does not effect any economy in current production, but it does directly affect profits by showing where losses have occurred either in the too ex- pensive cost of production or too small amount received for the product, and is invaluable as a record for future guidance. With this system it is possible to discover just which of the various classes of work are profitable and which should either be raised in selling price or passed on to your competitor, and also to keep track of the effi- ciency of your men and organization. Different foundries will have different ways of attend- ing to the details of their business, and upon these details we do not presume to pass judgment, but merely present for their consideration this system which provides for the covering of all expenditures incident to the production of castings with the principal desire that ultimately, and if possible in the very near future, we may each and all realize what constitutes our costs, and in realizing have backbone enough to turn down an order which our judg- ment or records show would incur a loss. If this is ac- complished and we compete for work, each will feel that the other is estimating upon the same work from the same standpoint of as nearly accurate costs as seems possible. Estimating for New Work, This is probably the most particular element in the management of our business, and the most particular ele- ment in estimation is to be sure that every item in the cost of production has been included. We, in the foundry business, are compelled in strictly new work to rely upon the judgment of a guesser, some- times good, sometimes bad. Where the same thing has been made before and the former cost is before you, it is somewhat simple, but even then, due to the fallibility of man, the cost may be incorrect and a careful examination of it should be made. “A good guesser is much more to be desired than a poor estimator,” therefore particular at- tention should be given. We believe that the proper way to prepare an estimate is to have printed forms calling for every class of work or expenditu