"DEPLETION" ITEM BOTHERS MINE HEADS That tho treasury department will find it necessary to malto a ruling as to what may be included in " depletion deple-tion " item before nuning companies can determine tho amounts they owe the federal government under the excess ex-cess profits tax law appears evident from conversations with copper mining company officials-Some officials-Some Hue.h rulings have been made, in individual cases in connection with the ineomo tax, but as to whether they will hold good in the present instance copper cop-per officials have no knowledge. Many of the copper companies have for their own information had attorneys at work preparing statements showing probable excess profits tax, .but these figures can only be approximate at "best. ' Among Now York corporation law-vers law-vers the belief exists that tho law as it stands cannot be maintained and that modifications will have to be made in many directions. Bobton News Bureau.