During March and April of 1959, STEEL magazine ran several articles on depreciation reform. This series was based, in part, on the results of a survey of 918 metalworking executives, who were asked to indicate what type of depreciation reform they preferred. It is interesting to note that the most popular scheme (the so-called “bracket system”) polled40%of the repondents1 votes. Since the purpose of the series was to encourage industry to take political action towards the end of incorporating more liberal deprecxation provisions into the Internal Revenue Code, industry's lack of agreement on a preferred reform was a major concern of the magazine's editors.