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Hey Hey, My My (Into the Black)
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"Hey Hey, My My (Into the Black)"
Single by Neil Young and Crazy Horse
from the album Rust Never Sleeps
B-side
"My My, Hey Hey (Out of the Blue)"
Released
August 27, 1979
Format
45 RPM Record
Recorded
October 22, 1978, The Cow Palace, Daly City, California
Genre
Hard rock
Length
5:18
Label
Reprise
Songwriter(s)
Neil Young, Jeff Blackburn
Producer(s)
Neil Young, David Briggs, Tim Mulligan
"Hey Hey, My My (Into the Black)" is a song written by Canadian musician Neil Young. Combined with its acoustic counterpart "My My, Hey Hey (Out of the Blue)", it bookends Young's successful 1979 album Rust Never Sleeps. Inspired by electropunk group Devo, the rise of punk and what Young viewed as his own growing irrelevance, the song significantly revitalized Young's career at the time, and today crosses generations, inspiring admirers from punk to grunge. The song is about the alternatives of continuing to produce similar music ("to rust" or – in "My My, Hey Hey (Out of the Blue)" – "to fade away") or to burn out.
A line from the acoustic version of the song, "it's better to burn out than to fade away," became infamous after being quoted in Nirvana frontman Kurt Cobain's suicide note. Young later said that he was so shaken that he dedicated his 1994 album Sleeps with Angels to Cobain.
Contents
[hide]
1 Origins
2 Legacy
2.1 Quotations
3 References
4 External links
Origins[edit]
The song "Hey, Hey, My, My..." and the title phrase of the album, "rust never sleeps" on which it was featured sprang from Young's encounters with Devo and in particular Mark Mothersbaugh.[1] Devo was asked by Young in 1977 to participate in the creating of his film Human Highway.[2] A scene in the film shows Young playing the song in its entirety with Devo, who clearly want little to do with anything "radio-friendly" (of note is Mothersbaugh changing "Johnny Rotten" to "Johnny Spud"). The famous line "It's better to burn out than it is to rust" is often credited to Young's friend Jeff Blackburn of The Ducks.[3]
Some reviewers viewed Young's career as skidding after the release of American Stars 'N Bars and Comes a Time. With the explosion of punk in 1977, some punks felt that Young and his contemporaries were becoming obsolete. Young worried that they were right. The death of Elvis Presley that same year seemed to sound a death knell for rock, as The Clash cried, "No Elvis, Beatles or The Rolling Stones in 1977!" in the song "1977".[4]
From Young's fear of becoming obsolete sprang an appreciation of the punk ethic, and the song was born, initially an acoustic lament that became "My My, Hey Hey (Out of the Blue)". Upon embarking on a tour with his backing band Crazy Horse, the song took on new life in a rock arrangement, punctuated by Young's guitar solos that would go on to inspire players of the proto-grunge scene, including Sonic Youth, The Meat Puppets, Pixies and Dinosaur Jr.
Legacy[edit]
Upon its release, Rust Never Sleeps was hailed as a commercial and critical revitalization for Young, and the successful, bizarre tour (featuring oversized amps, road crews dressed as Jawas from the then-new film Star Wars (called Road-eyes), sound technicians in lab coats, audio recordings from Woodstock played from disintegrating tapes, etc.) earned him a new generation of fans and good will, buoyed mainly by "Hey Hey, My My".
As Young's commercial popularity waned in the 1980s, an underground rock movement began to embrace the artist. At a time when glam metal and bubblegum pop saturated commercial airwaves, disaffected bands used Young as a prime example of the perfect blend of noise and melody, braggadocio and vulnerability, folk and hard rock. A collection of Neil Young covers titled The Bridge emerged in the late '80s, featuring a veritable who's-who of the pre-Nirvana grunge scene. When Nirvana appeared on the national stage with Nevermind, Cobain and Young took to acknowledging one another in the press.[clarification needed]
"Hey Hey, My My's" most memorable influence on modern rock comes from the line "It's better to burn out than to fade away" (actually only spoken in full in the acoustic "My My, Hey Hey" and the Human Highway film recording). Kurt Cobain's suicide note ended with the same line, shaking Young and inadvertently cementing his place as the so-called "Godfather of Grunge".
Ex-Beatle John Lennon commented on the message of the song in a 1980 interview with David Sheff from Playboy:[5]
Sheff: You disagree with Neil Young's lyric in Rust Never Sleeps: "It's better to burn out than to fade away..."
Lennon: I hate it. It's better to fade away like an old soldier than to burn out. If he was talking about burning out like Sid Vicious, forget it. I don't appreciate the worship of dead Sid Vicious or of dead James Dean or dead John Wayne. It's the same thing. Making Sid Vicious a hero, Jim Morrison—it's garbage to me. I worship the people who survive—Gloria Swanson, Greta Garbo. They're saying John Wayne conquered cancer—he whipped it like a man. You know, I'm sorry that he died and all that—I'm sorry for his family—but he didn't whip cancer. It whipped him. I don't want Sean worshiping John Wayne or Johnny Rotten or Sid Vicious. What do they teach you? Nothing. Death. Sid Vicious died for what? So that we might rock? I mean, it's garbage you know. If Neil Young admires that sentiment so much, why doesn't he do it? Because he sure as hell faded away and came back many times, like all of us. No, thank you. I'll take the living and the healthy.
Young would reply two years later when asked to respond to Lennon's comments:
The rock'n'roll spirit is not survival. Of course the people who play rock'n'roll should survive. But the essence of the rock'n'roll spirit to me, is that it's better to burn out really bright than to sort of decay off into infinity. Even though if you look at it in a mature way, you'll think, "well, yes ... you should decay off into infinity, and keep going along". Rock'n'roll doesn't look that far ahead. Rock'n'roll is right now. What's happening right this second. Is it bright? Or is it dim because it's waiting for tomorrow—that's what people want to know. And that's why I say that.[5]
The song also influenced Britpop artists. Oasis covered the song on their 2000 world tour, including it on their live album and DVD Familiar to Millions. Not coincidentally, the band acknowledged Cobain's attachment to the song by dedicating it to him when they played it in Seattle on the sixth anniversary of his death.[6] Scottish band Big Country recorded a version, which can be heard on their Under Covers album, and the remastered edition of their live album Without the Aid of a Safety Net. It is also used as live-intro to System of a Down's "Kill Rock 'n Roll" in some live performances.
The song still appears frequently on FM radio today,[when?] most often on "classic rock" stations.[example needed] Young's penchant for "bookending" an album with the same song in different renditions, first seen on Tonight's the Night, returned on his second "comeback" album, Freedom, in 1989, with "Rockin' in the Free World".
Young performs the song at nearly every concert in one form or another. It is included on his Greatest Hits.
Many other bands and singers have played or recorded covers of this song: System of a Down (Festival of Hurricane in 2005), Dave Matthews Band, Cross Canadian Ragweed, Battleme (closing track of the Sons of Anarchy Season 3 finale), Rick Derringer, Nomeansno (FUBAR soundtrack), Mexican rock & roll band El Tri, Finnish glam rock band Negative, Argentine rock band La Renga, Chromatics, Jake Bugg (played live at the 2013 Glastonbury Festival), Axel Rudi Pell on his 2014 album Into the Storm. Romanian act Fjord covered the song for their 2016 album Textures.[7] Brazilian doom metal band HellLight recorded a version for an album of covers (The Light That Brought Darkness in 2012).[8] Blixa Bargeld and Teho Teardo covered the song on their 2017 album Fall.
The song is the title theme of Dennis Hopper's movie Out of the Blue.
The song was included at #93 in Bob Mersereau's book The Top 100 Canadian Singles (2010).
Peter Buck of R.E.M. has acknowledged in interviews that his band's first hit, "The One I Love", is actually a rewriting on Neil Young's "Hey Hey, My My".[citation needed]
Quotations[edit]
Courtney Love, singer for Hole and Cobain's widow, alludes both to this song and her husband's suicide note in the song "Reasons To Be Beautiful" from the album Celebrity Skin. In "Reasons To Be Beautiful," she changes the verse to "It's better to rise than fade away."
Def Leppard begins their song "Rock of Ages" with the lines "I got something to say / It's better to burn out than fade away"; the same lines were used in the movie Highlander by The Kurgan and used in the Queen song "Gimme The Prize (Kurgan's Theme)" on their A Kind Of Magic album.
Metalcore band Killswitch Engage have quoted the line in their song "New Awakening".
The lyrics of the song, in particular "out of the blue and into the black", are an epigraph and also a prominent feature in Stephen King's It.
Lana Del Rey mentions the song through the lyrics "out of the black, into the blue" on her song "Get Free" from her fifth studio album Lust for Life (Lana Del Rey album).
References[edit]
Jump up ^ Shakey: Neil Young's Biography, Jimmy McDonough, 2002, Anchor
Jump up ^ Oh Yes, It’s Devo: An Interview with Jerry Casale Brian L. Knight, The Vermont Review, Retrieved December 15, 2007
Jump up ^ Shakey: Neil Young's Biography, Jimmy McDonough, 2002, Anchor, pp. 534-535
Jump up ^ The Last Gang in Town: The Story and Myth of the Clash, Marcus Gray, 1996, New York: Henry Holt and Company, pp. 187-188
^ Jump up to: a b "Neil and The Beatles". HyperRust.org. Retrieved 2016-10-15.
Jump up ^ "Oasis Pay Tribute to Cobain". NME news. 2000-06-04. Retrieved December 15, 2007
Jump up ^ FjordVEVO (2016-06-13), Fjord - Hey Hey, My My (Into The Black) [Neil Young Cover Video], retrieved 2016-10-30
Jump up ^ "Funeral Doom / The Light That Brought Darkness, by Helllight". Helllight. Retrieved 2016-11-01.
External links[edit]
Song lyrics at Metrolyrics
HyperRust Never Sleeps - a Neil Young database with information and further lyrics
Kurt Cobain and Neil Young - details the connection between Nirvana and Young, as well as Cobain's suicide note
Sonic Youth and Neil Young - details Sonic Youth's involvement with Young during the early 1990s
Ruth Israel, Rachel Auger and Patrick McAllister - Theatrical Blues Performance dedicated to Neil Young
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Melting point
From Wikipedia, the free encyclopedia
Jump to: navigation, search
For the physical processes that take place at the melting point, see Melting, Freezing, and Crystallization.
"Freezing point" redirects here. For other uses, see Freezing point (disambiguation).
Not to be confused with protein melting temperature, Tm, the temperature at which 50% unfolding occurs.
The melting point (or, rarely, liquefaction point) of a solid is the temperature at which it changes state from solid to liquid at atmospheric pressure. At the melting point the solid and liquid phase exist in equilibrium. The melting point of a substance depends on pressure and is usually specified at standard pressure. When considered as the temperature of the reverse change from liquid to solid, it is referred to as the freezing point or crystallization point. Because of the ability of some substances to supercool, the freezing point is not considered as a characteristic property of a substance. When the "characteristic freezing point" of a substance is determined, in fact the actual methodology is almost always "the principle of observing the disappearance rather than the formation of ice", that is, the melting point.[1]
Contents
[hide]
1 Examples
2 Melting point measurements
2.1 Techniques for refractory materials
3 Thermodynamics
4 Freezing-point depression
5 Carnelley's Rule
6 Predicting the melting point of substances (Lindemann's criterion)
7 Melting point open data
8 See also
9 References
10 Bibliography
11 External links
Examples[edit]
Further information: List of elements by melting point
Melting points (in blue) and boiling points (in pink) of the first eight carboxylic acids (°C)
For most substances, melting and freezing points are approximately equal. For example, the melting point and freezing point of mercury is 234.32 kelvins (−38.83 °C or −37.89 °F).[2] However, certain substances possess differing solid-liquid transition temperatures. For example, agar melts at 85 °C (185 °F) and solidifies from 31 °C to 40 °C (89.6 °F to 104 °F); such direction dependence is known as hysteresis. The melting point of ice at 1 atmosphere of pressure is very close [3] to 0 °C (32 °F, 273.15 K); this is also known as the ice point. In the presence of nucleating substances, the freezing point of water is the same as the melting point, but in the absence of nucleators water can supercool to −42 °C (−43.6 °F, 231 K) before freezing. The chemical element with the highest melting point is tungsten, at 3687 K (3414 °C, 6177 °F);[4] this property makes tungsten excellent for use as filaments in light bulbs. The often-cited carbon does not melt at ambient pressure but sublimes at about 4000 K; a liquid phase only exists above pressures of 10 MPa and estimated 4300–4700 K (see carbon phase diagram). Tantalum hafnium carbide (Ta4HfC5) is a refractory compound with a very high melting point of 4215 K (3942 °C, 7128 °F).[5] At the other end of the scale, helium does not freeze at all at normal pressure even at temperatures close to absolute zero; pressures greater than twenty times normal atmospheric pressure are necessary.
Melting point measurements[edit]
Main article: Melting point apparatus
Kofler bench with samples for calibration
Many laboratory techniques exist for the determination of melting points. A Kofler bench is a metal strip with a temperature gradient (range from room temperature to 300 °C). Any substance can be placed on a section of the strip, revealing its thermal behaviour at the temperature at that point. Differential scanning calorimetry gives information on melting point together with its enthalpy of fusion.
Automatic digital melting point meter
A basic melting point apparatus for the analysis of crystalline solids consists of an oil bath with a transparent window (most basic design: a Thiele tube) and a simple magnifier. The several grains of a solid are placed in a thin glass tube and partially immersed in the oil bath. The oil bath is heated (and stirred) and with the aid of the magnifier (and external light source) melting of the individual crystals at a certain temperature can be observed. In large/small devices, the sample is placed in a heating block, and optical detection is automated.
The measurement can also be made continuously with an operating process. For instance, oil refineries measure the freeze point of diesel fuel online, meaning that the sample is taken from the process and measured automatically. This allows for more frequent measurements as the sample does not have to be manually collected and taken to a remote laboratory.
Techniques for refractory materials[edit]
For refractory materials (e.g. platinum, tungsten, tantalum, some carbides and nitrides, etc.) the extremely high melting point (typically considered to be above, say, 1800°C) may be determined by heating the material in a black body furnace and measuring the black-body temperature with an optical pyrometer. For the highest melting materials, this may require extrapolation by several hundred degrees. The spectral radiance from an incandescent body is known to be a function of its temperature. An optical pyrometer matches the radiance of a body under study to the radiance of a source that has been previously calibrated as a function of temperature. In this way, the measurement of the absolute magnitude of the intensity of radiation is unnecessary. However, known temperatures must be used to determine the calibration of the pyrometer. For temperatures above the calibration range of the source, an extrapolation technique must be employed. This extrapolation is accomplished by using Planck's law of radiation. The constants in this equation are not known with sufficient accuracy, causing errors in the extrapolation to become larger at higher temperatures. However, standard techniques have been developed to perform this extrapolation.
Consider the case of using gold as the source (mp = 1063°C). In this technique, the current through the filament of the pyrometer is adjusted until the light intensity of the filament matches that of a black-body at the melting point of gold. This establishes the primary calibration temperature and can be expressed in terms of current through the pyrometer lamp. With the same current setting, the pyrometer is sighted on another black-body at a higher temperature. An absorbing medium of known transmission is inserted between the pyrometer and this black-body. The temperature of the black-body is then adjusted until a match exists between its intensity and that of the pyrometer filament. The true higher temperature of the black-body is then determined from Planck's Law. The absorbing medium is then removed and the current through the filament is adjusted to match the filament intensity to that of the black-body. This establishes a second calibration point for the pyrometer. This step is repeated to carry the calibration to higher temperatures. Now, temperatures and their corresponding pyrometer filament currents are known and a curve of temperature versus current can be drawn. This curve can then be extrapolated to very high temperatures.
In determining melting points of a refractory substance by this method, it is necessary to either have black body conditions or to know the emissivity of the material being measured. The containment of the high melting material in the liquid state may introduce experimental difficulties. Melting temperatures of some refractory metals have thus been measured by observing the radiation from a black body cavity in solid metal specimens that were much longer than they were wide. To form such a cavity, a hole is drilled perpendicular to the long axis at the center of a rod of the material. These rods are then heated by passing a very large current through them, and the radiation emitted from the hole is observed with an optical pyrometer. The point of melting is indicated by the darkening of the hole when the liquid phase appears, destroying the black body conditions. Today, containerless laser heating techniques, combined with fast pyrometers and spectro-pyrometers, are employed to allow for precise control of the time for which the sample is kept at extreme temperatures. Such experiments of sub-second duration address several of the challenges associated with more traditional melting point measurements made at very high temperatures, such as sample vaporization and reaction with the container.
Thermodynamics[edit]
Pressure dependence of water melting point.
For a solid to melt, heat is required to raise its temperature to the melting point. However, further heat needs to be supplied for the melting to take place: this is called the heat of fusion, and is an example of latent heat.
From a thermodynamics point of view, at the melting point the change in Gibbs free energy (ΔG) of the material is zero, but the enthalpy (H) and the entropy (S) of the material are increasing (ΔH, ΔS > 0). Melting phenomenon happens when the Gibbs free energy of the liquid becomes lower than the solid for that material. At various pressures this happens at a specific temperature. It can also be shown that:
Δ S = Δ H T {\displaystyle \Delta S={\frac {\Delta H}{T}}}
Here T, ΔS and ΔH are respectively the temperature at the melting point, change of entropy of melting and the change of enthalpy of melting.
The melting point is sensitive to extremely large changes in pressure, but generally this sensitivity is orders of magnitude less than that for the boiling point, because the solid-liquid transition represents only a small change in volume.[6][7] If, as observed in most cases, a substance is more dense in the solid than in the liquid state, the melting point will increase with increases in pressure. Otherwise the reverse behavior occurs. Notably, this is the case of water, as illustrated graphically to the right, but also of Si, Ge, Ga, Bi. With extremely large changes in pressure, substantial changes to the melting point are observed. For example, the melting point of silicon at ambient pressure (0.1 MPa) is 1415 °C, but at pressures in excess of 10 GPa it decreases to 1000 °C.[8]
Melting points are often used to characterize organic and inorganic compounds and to ascertain their purity. The melting point of a pure substance is always higher and has a smaller range than the melting point of an impure substance or, more generally, of mixtures. The higher the quantity of other components, the lower the melting point and the broader will be the melting point range, often referred to as the "pasty range". The temperature at which melting begins for a mixture is known as the "solidus" while the temperature where melting is complete is called the "liquidus". Eutectics are special types of mixtures that behave like single phases. They melt sharply at a constant temperature to form a liquid of the same composition. Alternatively, on cooling a liquid with the eutectic composition will solidify as uniformly dispersed, small (fine-grained) mixed crystals with the same composition.
In contrast to crystalline solids, glasses do not possess a melting point; on heating they undergo a smooth glass transition into a viscous liquid. Upon further heating, they gradually soften, which can be characterized by certain softening points.
Freezing-point depression[edit]
Main article: Freezing-point depression
The freezing point of a solvent is depressed when another compound is added, meaning that a solution has a lower freezing point than a pure solvent. This phenomenon is used in technical applications to avoid freezing, for instance by adding salt or ethylene glycol to water.
Carnelley's Rule[edit]
In organic chemistry, Carnelley's Rule, established in 1882 by Thomas Carnelley, states that high molecular symmetry is associated with high melting point.[9] Carnelley based his rule on examination of 15,000 chemical compounds. For example, for three structural isomers with molecular formula C5H12 the melting point increases in the series isopentane −160 °C (113 K) n-pentane −129.8 °C (143 K) and neopentane −16.4 °C (256.8 K).[10] Likewise in xylenes and also dichlorobenzenes the melting point increases in the order meta, ortho and then para. Pyridine has a lower symmetry than benzene hence its lower melting point but the melting point again increases with diazine and triazines. Many cage-like compounds like adamantane and cubane with high symmetry have relatively high melting points.
A high melting point results from a high heat of fusion, a low entropy of fusion, or a combination of both. In highly symmetrical molecules the crystal phase is densely packed with many efficient intermolecular interactions resulting in a higher enthalpy change on melting.
Predicting the melting point of substances (Lindemann's criterion)[edit]
An attempt to predict the bulk melting point of crystalline materials was first made in 1910 by Frederick Lindemann.[11] The idea behind the theory was the observation that the average amplitude of thermal vibrations increases with increasing temperature. Melting initiates when the amplitude of vibration becomes large enough for adjacent atoms to partly occupy the same space. The Lindemann criterion states that melting is expected when the vibration root mean square amplitude exceeds a threshold value.
Assuming that all atoms in a crystal vibrate with the same frequency ν, the average thermal energy can be estimated using the equipartition theorem as[12]
E = 4 π 2 m ν 2 u 2 = k B T {\displaystyle E=4\pi ^{2}m\nu ^{2}~u^{2}=k_{B}T}
where m is the atomic mass, ν is the frequency, u is the average vibration amplitude, kB is the Boltzmann constant, and T is the absolute temperature. If the threshold value of u2 is c2a2 where c is the Lindemann constant and a is the atomic spacing, then the melting point is estimated as
T m = 4 π 2 m ν 2 c 2 a 2 k B . {\displaystyle T_{m}={\cfrac {4\pi ^{2}m\nu ^{2}c^{2}a^{2}}{k_{B}}}.}
Several other expressions for the estimated melting temperature can be obtained depending on the estimate of the average thermal energy. Another commonly used expression for the Lindemann criterion is[13]
T m = 4 π 2 m ν 2 c 2 a 2 2 k B . {\displaystyle T_{m}={\cfrac {4\pi ^{2}m\nu ^{2}c^{2}a^{2}}{2k_{B}}}.}
From the expression for the Debye frequency for ν, we have
T m = 2 π m c 2 a 2 θ D 2 k B h 2 {\displaystyle T_{m}={\cfrac {2\pi mc^{2}a^{2}\theta _{D}^{2}k_{B}}{h^{2}}}}
where θD is the Debye temperature and h is the Planck constant. Values of c range from 0.15–0.3 for most materials.[14]
Melting point open data[edit]
In February 2011,[15] Alfa Aesar released over 10,000 melting points of compounds from their catalog as open data. These data have been curated and are freely available for download.[16] These data have been used to create a random forest model for melting point prediction[17] which is now available as a free-to-use webservice.[18] Highly curated and open melting point data are also available from Nature Precedings.[19] High quality data mined from patents and also models[20] developed with these data were published by Tetko et al.[21]
See also[edit]
Liquidus
List of elements by melting point
Melting points of the elements (data page)
Phases of matter
Triple point
Slip melting point
Solidus temperature
Melting
Heat
Pressure
Zone melting
Phase diagram
References[edit]
Jump up ^ Ramsay, J. A. (1949). "A new method of freezing-point determination for small quantities" (PDF). J. Exp. Biol. 26 (1): 57–64. PMID 15406812.
Jump up ^ Haynes, p. 4.122.
Jump up ^ The melting point of purified water has been measured as 0.002519 ± 0.000002 °C, see Feistel, R. & Wagner, W. (2006). "A New Equation of State for H2O Ice Ih". J. Phys. Chem. Ref. Data. 35 (2): 1021–1047. Bibcode:2006JPCRD..35.1021F. doi:10.1063/1.2183324.
Jump up ^ Haynes, p. 4.123.
Jump up ^ Agte, C. & Alterthum, H. (1930). "Researches on Systems with Carbides at High Melting Point and Contributions to the Problem of Carbon Fusion". Z. Tech. Phys. 11: 182–191.
Jump up ^ The exact relationship is expressed in the Clausius–Clapeyron relation.
Jump up ^ "J10 Heat: Change of aggregate state of substances through change of heat content: Change of aggregate state of substances and the equation of Clapeyron-Clausius". Retrieved 19 February 2008.
Jump up ^ Tonkov, E. Yu. and Ponyatovsky, E. G. (2005) Phase Transformations of Elements Under High Pressure, CRC Press, Boca Raton, p. 98 ISBN 0-8493-3367-9
Jump up ^ Brown, R. J. C. & R. F. C. (2000). "Melting Point and Molecular Symmetry". Journal of Chemical Education. 77 (6): 724. Bibcode:2000JChEd..77..724B. doi:10.1021/ed077p724.
Jump up ^ Haynes, pp. 6.153–155.
Jump up ^ Lindemann FA (1910). "The calculation of molecular vibration frequencies". Physik. Z. 11: 609–612.
Jump up ^ Sorkin, S., (2003), Point defects, lattice structure, and melting, Thesis, Technion, Israel.
Jump up ^ Philip Hofmann (2008). Solid state physics: an introduction. Wiley-VCH. p. 67. ISBN 978-3-527-40861-0. Retrieved 13 March 2011.
Jump up ^ Nelson, D. R., (2002), Defects and geometry in condensed matter physics, Cambridge University Press, ISBN 0-521-00400-4
Jump up ^ Bradley, J-C., (2011), Alfa Aesar melting point data now openly available
Jump up ^ Open Melting Point Datasets. Lxsrv7.oru.edu. Retrieved on 13 September 2013.
Jump up ^ Bradley, J-C. and Lang A.S.I.D. (2011) Random Forest model for melting point prediction. onschallenge.wikispaces.com
Jump up ^ Predict melting point from SMILES. Qsardb.org. Retrieved on 13 September 2013.
Jump up ^ ONS Open Melting Point Collection. Precedings.nature.com. Retrieved on 13 September 2013.
Jump up ^ OCHEM melting point models. ochem.eu. Retrieved on 18 June 2016.
Jump up ^ Tetko, I.V.; Lowe, D. and Williams A.J. (2016), The development of models to predict melting and pyrolysis point data associated with several hundred thousand compounds mined from PATENTS Journal of Cheminformatics 2016 8:2
Bibliography[edit]
Haynes, William M., ed. (2011). CRC Handbook of Chemistry and Physics (92nd ed.). CRC Press. ISBN 1439855110.
External links[edit]
Melting and boiling point tables vol. 1 by Thomas Carnelley (Harrison, London, 1885–1887)
Melting and boiling point tables vol. 2 by Thomas Carnelley (Harrison, London, 1885–1887)
ONS melting point explorer Over 10,000 Open Data melting points.
Patent mined data Over 250,000 freely downloadable melting point data. Also downloadable at figshare
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Taxation in South Africa
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Projected constituents of South African taxation receipts for the tax year 2012–2013.[1]
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Taxation in South Africa may involve payments to a minimum of two different levels of government: central government through the South African Revenue Service (SARS) or to local government.[2] Central government revenues come primarily from income tax, value added tax (VAT), corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds and municipal rates. In the 2012/2013 fiscal year SARS collected R813.8 billion (equivalent to US$ 73.1 billion)[3] in tax revenue, a figure R71.2 billion (or 9.6%) more than that from the previous fiscal year. In 2012/13 financial year South Africa had a tax-to-GDP ratio of 25.3% reflecing a marginal increase from 25% in 2011/12.
Contents
[hide]
1 Overview
2 Direct taxation
2.1 Income tax
2.1.1 Normal tax
2.1.1.1 Individual income tax
2.1.1.2 Company income tax
2.1.2 Donations tax
2.1.3 Dividends tax
2.1.4 Withholding tax
2.2 Estate duty
2.3 Capital gains tax
3 Indirect taxation
3.1 Value Added Tax (VAT)
3.2 Fuel levy
4 Centenary of income tax
5 References
Overview[edit]
Of the R813.8 billion collected by SARS in 2012/2013, R459.6 billion (56%) came from direct taxes and R353.3 billion (43%) from indirect taxes.[1]
Breakdown of tax revenues by source[1]
Type of tax
Amounts in billions of Rands
percentage of total
Income from direct taxes for 2012/13
Personal Income Tax R276.67 bn 34%
Company Income Tax R160.89 bn 19.7%
Secondary taxes on companies & Dividends R9.81 bn 1.2%
Other R12.47 bn 1.5%
Income from indirect taxes for 2012/13
VAT R215.02 bn 26.4%
Fuel levy R40.41 bn 4.9%
Customs duties R38.99 bn 4.7%
Specific excise duties R28.37 bn 3.4%
Other R31.15 bn 3.8%
Total
R813.8 bn
100%
The cost of collecting tax revenue has remained somewhat constant; decreasing slightly from 1.11% of total revenue in 2011/12 to 1.07% in 2012/13.[4]
In the 2010/11 financial year SARS collected a total of R674.2 bn.[5]
Three provinces, Gauteng, the Western Cape, and KwaZulu-Natal was the source of 78% of total tax assessed in 2013.[6]
Direct taxation[edit]
Direct taxes are taxes which are imposed on individuals, trusts, deceased estates, companies and close corporations; all of whom are otherwise known as persons.
Income tax[edit]
South Africa has a progressive income taxation system which is based on the premise that the wealthy should contribute a greater proportion towards supporting the State than the poor. This means that the more a person earns the higher percentage tax they pay.[7]:2 By law all employers have to register all employees as taxpayers regardless of their tax liability.[4] In terms of individual income tax South Africans pay the 31st highest average income tax rate in the world.[8]
Income tax in South Africa was first introduced in 1914 with the introduction of the Income Tax Act No 28, an act that had its origins in the New South Wales Act of 1895. The act has gone through numerous amendments with the act presently in force is the Income Tax Act No 58 of 1962 which contains provisions for four different types of income tax.[7]:3 These four types of tax are:
normal tax
donations tax
secondary tax on companies
withholding tax
Normal tax[edit]
Normal tax in South Africa is a levy imposed on all persons in the form of an annual tax that is calculated by applying predetermined rates to a person's taxable income. This type of income tax can be divided into individual income tax and company income tax.
Individual income tax[edit]
Individual income tax (otherwise known as Personal income tax) rates in South Africa range from 18% (for income below R188,000 p.a) to 41% (for amounts over R701,300), although the tax threshold of R75,000 (for persons below age 65) means that anyone earning less than this amount pays no income tax. Individuals earning less than R75,000 (2016)[9] a year do not need to declare their income and do not need to submit an income tax return so long as their remuneration is from a single employer, their remuneration is for the full tax year and no allowance was paid, from which PAYE was not deducted in full with regards to travel allowance.[10]
In 2012/13 there were a total of 13.7 million registered individual taxpayers. There were a total of 5.1 million assessed taxpayers in 2012/13 with total taxable income of R1 trillion, of that they were liable to pay R206.7 billion. 40.1% of assessed taxpayers were registered in Gauteng Province and 27.3% of them employed in finance, insurance, real estate, or the business service sector. 27.5% of them were aged 35 to 44 and 5.7% or 289,476 declared a business income.[1]
The 2012 tax year saw an increase in the threshold for the top Personal Income Tax bracket to R580,000. Other increases in tax thresholds include:[1]
R59,750 for people below the age of 65.
R93,150 for people aged between 65 and 75.
R104,261 for people aged 75 and above.
In 2009 there were 3.5 million assessed taxpayers with a total taxable income of R632.6 billion, of that they were liable to pay R154.1 billion. Of them 28.8% were between 35 and 44 years old and 56.7% were male, 3.9% (136,124) of them had business income. Over 60% of taxable income came from salaries, wages and remuneration. Travel allowances were the largest allowance claim, the largest fringe benefit was medical aid paid on behalf of employees and contributions to retirement funds were the largest tax deductions. Although the number of tax payers has increased most taxpayers fall below the R63,556(2013) taxable income threshold and so are not required to submit an income tax return and are therefore not included in the 3.5 million assessed taxpayers.[11]:2
In 2015/16 financial year out of a total 33 million eligible tax payers around 10% or 3.3 million people paid 93% of total income tax collected in that period. Of them 1.1 million or 3.7% of all income tax payers paid just under 70% of all income tax collected in that period. This means that South African income tax receipts are highly reliant on a relatively small number of high income tax payers.[12]
Income tax table (2015/2016)[9]
Taxable Income (in Rands)
Rate of Tax
0 – 188,000 18% of taxable income
188,001 – 293,600 R33,840 + 26% of taxable income above R188,000
293,601 – 406,400 R61,296 + 31% of taxable income above R293,600
406,401 – 550,100 R96,264 + 36% of taxable income above R406,400
550,101 – 701,300 R147,996 + 39% of taxable income above R550,100
701,301 and above R206,964 + 41% of taxable income above R701,300
taxable income per assessed taxpayer by province in 2013[6]
Province
Total number of tax payers
Average taxable income
Total taxable income
Percentage of total taxable income
Eastern Cape 440 406 R193 931 R85.41 billion 7%
Free State 258 998 R178 251 R46.17 billion 3.9%
Gauteng 1 847 903 R272 188 R502.98 billion 42.6%
KwaZulu-Natal 707 335 R208 142 R147.23 billion 12.5%
Limpopo 261 252 R196 862 R51.43 billion 4.4%
Mpumalanga 301 871 R212 113 R64.03 billion 5.4%
Northern Cape 111 572 R184 038 R50.97 billion 4.3%
North West 276 937 R187 702 R20.94 billion 1.8%
Western Cape 801 441 R228 053 R182.77 billion 15.5%
Unknown province 166 857 R177 602 R29.63 billion 2.5%
Company income tax[edit]
The company income tax rate is levied at 26.67%(According to the Company Law No. 71 of 2008) of the taxable income of the company. Certain companies qualifying as a small business corporation where tax is levied at 10% for taxable income above R 59,750 up to a limit of R 300,000 and 28% on taxable income above R 300,000. Employment companies pay a tax of 33%. Dividends were subject to an additional tax called the Secondary Tax on Companies which was 10% of declared dividends. This tax was replaced by Dividend Tax on 1 April 2012; however Secondary Tax on Companies credits can be used until 31 March 2015.[13]
In the 2009 tax year 34.2% of 473,034 companies in South Africa had taxable income. Of them 56.5% of the tax was paid by 222 large companies with a taxable income in excess of R200 million. Around 50% of the collectively assessed companies were from the finance, retail and wholesale trade sectors and were responsible for over 35% of this tax. The mining and quarrying sector -consisting of only 0.3% of the companies assessed- shrunk from 8.6% in 2006 to 5.7% in 2008 reflecting the declining importance of the mining sector to the South African economy.[11]{{rp|3
Donations tax[edit]
Tax on donations is linked to Estate Duty which was first introduced in South Africa in 1955. It is not a tax on income but rather on the transfer of wealth but differs from estate duty in that it specifically taxes gifts and donations as opposed to inheritance. This tax subjects certain donations made by persons to a flat rate of 20%.[7]:4
Dividends tax[edit]
Dividends Tax is a policy tax imposed by government with the aim of encouraging companies to retain profits instead of giving out dividends. It takes the form of a 20% tax on receipt of dividends given by companies and closed corporations. Some of the recent growth in this tax revenue for 2012/13 occurred due to increases in the value of taxable economic activities and higher compliance rates even though this tax rate remained the same.[1]
Prior to 1 April 2012 this tax was known as the Secondary Tax on Companies and took the form of a 10% tax on the net dividend distributed by companies and closed corporations.[1]
Withholding tax[edit]
Withholding tax, also called retention tax, is a government requirement for a South African payer of an item of income to a non-resident in South Africa to withhold or deduct tax from the payment, and pay that tax to the government. This tax can be divided into two categories:
A withholding tax on royalties of 12% unless double taxation agreements apply.[7]:4
A withholding tax on payments for fixed property which applies to any person who must pay a non-resident for immovable property in South Africa. This tax ranges between 5% to 10%.[7]:5
Estate duty[edit]
Estate duty is similar to donations tax in that it is a tax on the transfer of wealth. The duty is charged on the death of a person and is based on the value of the deceased's estate at the date of their death. It is 20% on the amount remaining in the deceased's estate over R3.5 million.[7]:7
Capital gains tax[edit]
Capital gains Tax is shorten as (CGT) and is most popular by the shortened word. They include all profits acquired from the sale of capital assets such as vehicles, real estates and others. Capital Gains are only taxable when the capital assets are sold or disposed and are included in an individual or companies taxable income. [14]
First introduced on 1 October 2001, capital gains tax is effectively charged by adding a percentage of the increase in value of an asset, that was disposed of for more than its base cost, to the taxpayer's taxable income (see normal tax). For individuals, deceased estates and special trusts 40% of the net gain exceeding R 40 000 exclusion for individuals is added to their taxable income. For companies, close corporations and trusts 80% is added. Net capital losses in any given year cannot be used as a set-off against ordinary income; but can be carried forward to the following years to be used as a set-off against future capital gains.[15]
Indirect taxation[edit]
Indirect taxes are taxes which are levied on transactions rather than on persons (whether individuals or corporate).
Value Added Tax (VAT)[edit]
Value Added Tax (VAT) is a broad tax made by vendors on the supply of goods and services that is charged upon purchase. VAT must be paid irrespective of whether or not it is a capital good or trading stock so long as the vendor uses the goods in his/her enterprise. It's compulsory for a business to register VAT remission when the value of taxable supplies in a 12-month period exceeds or is expected to exceed R1 million. VAT in South Africa currently stands at 15% as of 1 April 2018.[16] Value Added Tax (VAT) was first introduced in South Africa on 29 September 1991 at a rate of 10%. In 1993 VAT was raised to 14% and to 15% at the national budget speech in February [17]2018.[7]:7 If given price on an item charged by a vendor does not mention VAT then that price is deemed to include VAT.[7]:635
In 2009/10 fiscal year about 72% of the 685,523 registered VAT vendors were active. Over 55% of VAT vendors had a turnover of less than R1 million.[11]:4 People who are not South African passport holders and are not resident in South Africa are eligible to claim back VAT on movable goods purchased in the country provided they present a tax invoice (such as a receipt) for those goods.[18]
Fuel levy[edit]
The fuel levy in South Africa represents a tax paid at the pump on fuel, predominantly processed fossils fuels like petrol and diesel. In 2011 this tax represented about 29.6% of the price of 93 octane petrol and 30.3% of the price of diesel.[19]
5% of the total fuel price paid at the pump in South Africa goes to the Road Accident Fund which is a state insurer that provides insurance cover to all drivers of motor vehicles in South Africa in respect of liability incurred or damage caused as a result of a traffic collision.[20]
Centenary of income tax[edit]
University of Cape Town, 17 November 2014: Dr Beric John Croome (right) addresses attendees at the "Income Tax in South Africa: The First 100 Years" conference, with Professor Jennifer Roeleveld, Head: Taxation, Department of Finance and Tax, UCT and a conference organiser, looking on. (Photograph by Michael Hammond/University of Cape Town) [21]
During 1914, General Jan Smuts, in his capacity as Minister of Finance, tabled legislation in the Parliament of the Union of South Africa, introducing income tax in the country, with the Income Tax Act of 1914.[22] Taxpayers in the Union of South Africa became liable to pay income tax, with effect from 20 July 1914. In 2014, 20 years since South Africa became a full democracy, the University of Cape Town marked that milestone, of the introduction of income tax in South Africa, with the "INCOME TAX IN SOUTH AFRICA: THE FIRST 100 YEARS 1914 – 2014" conference and later, a publication of papers presented.[23][24][25]

References[edit]
^ Jump up to: a b c d e f g "2013 Tax Statistics" (PDF). South African Revenue Service. October 2013. Retrieved 22 October 2013.
Jump up ^ Article in Trade Forex SA
Jump up ^ "US dollar / ZAR exchange rate for 5 Feb 2014". xe.com. Retrieved 5 February 2014.
^ Jump up to: a b "2013 Tax Statistics - Highlights" (PDF). SARS. October 2013. Retrieved 22 October 2013.
Jump up ^ "Preliminary Outcome of Revenue Collection for the 2010/2011 Fiscal Year". SARS. 1 April 2011. Retrieved 19 April 2011.
^ Jump up to: a b "2014 Tax Statistics" (PDF). South African Revenue Service & National Treasury of South Africa. November 2014. ISBN 978-0-621-42856-8. Retrieved 3 September 2016.
^ Jump up to: a b c d e f g h Huxham, Keith; Hauput, Philip (2004). Notes on South African Income Tax 2005. Roggebaai, South Africa: H&H Publications. ISBN 1-874929-28-9.
Jump up ^ "Do we pay too much income tax in South Africa?". Retrieved 2016-09-02.
^ Jump up to: a b "SARS Budget Pocket Guide 2016" (PDF). South African Revenue Service. Retrieved 3 September 2016.
Jump up ^ "About Income Tax". SARS. Retrieved 30 August 2011.
^ Jump up to: a b c "2010 Tax Statistics – Highlights". SARS. 2010. Retrieved 30 August 2011.
Jump up ^ "Do we pay too much income tax in South Africa?". Business Tech. 21 May 2016. Retrieved 3 September 2016.
Jump up ^ http://www.sars.gov.za/TaxTypes/STC/Pages/default.aspx
Jump up ^ https://www.forexafrica.co.za/sarsimplicationtocryptocurrencies
Jump up ^ http://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-CGT-G02%20-%20The%20ABC%20of%20Capital%20Gains%20Tax%20for%20Individuals%20-%20External%20Guide.pdf
Jump up ^ http://africa.calculator.co.ke/south-africa-value-added-tax-vat-calculator
Jump up ^ https://www.fin24.com/Budget/budget-in-a-nutshell-new-hope-amid-vat-and-other-tax-hikes-20180221
Jump up ^ "Taxes and VAT Refunds". South African Consolate in New York. Retrieved 30 January 2013.
Jump up ^ Steyn, Greta (23 February 2011). "Fuel levy hike to hit motorists". Finance 24. Retrieved 10 September 2011.
Jump up ^ "Fuel Levy". Road Accident Fund. Retrieved 8 October 2013.
Jump up ^ "Hundred Year Milestone for Taxpayers". 17 November 2014.
Jump up ^ http://www.bdlive.co.za/opinion/2014/05/26/a-century-later-income-tax-still-rests-on-a-narrow-base
Jump up ^ "UCT Conference Celebrating a Century of Income Tax in South Africa". 17 November 2014.
Jump up ^ "Hundred-year milestone for taxpayers". 24 November 2014.
Jump up ^ "Income Tax in South Africa: The First Hundred Years (1914 - 2014)". 5 March 2016.
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