Internal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, is under the immediate direction of the Commissioner of Internal Revenue, appointed to a five-year term by the President of the United States; the IRS is responsible for collecting taxes and administering the Internal Revenue Code, the main body of federal statutory tax law of the United States. The duties of the IRS include providing tax assistance to taxpayers and pursuing and resolving instances of erroneous or fraudulent tax filings; the IRS has overseen various benefits programs, enforces portions of the Affordable Care Act. The IRS originated with the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax, to raise funds for the American Civil War; the temporary measure provided over a fifth of the Union's war expenses and was allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.
S. Constitution was ratified authorizing Congress to impose a tax on income, the Bureau of Internal Revenue was established. In 1953, the agency was renamed the Internal Revenue Service. Though the IRS brings in most of the revenue needed to fund the federal government, its resources have been cut year after year. In 2016 the American College of Tax Counsel wrote to the Congressional leadership stating, "We have watched the agency struggle with significant decreases in funding that have caused staffing and morale issues. In our practices, we have seen the negative impact this has had on our clients, the taxpayers."In the 2017 fiscal year, the IRS processed more than 245 million returns and collected more than $3.4 trillion in gross revenue, spending 34¢ for every $100 it collected. On June 28, 2018, Bloomberg News wrote, "The agency has been reeling from budget cuts; the current budget of $11.43 billion is less than in fiscal 2008, the IRS pared about 15 percent of its workforce over the past five years.
The enforcement staff has plunged by more than 25 percent since 2010."In the 2018 fiscal year, the U. S. federal government spent $779 billion more. It's estimated; the cutoff date taxes from 2017 filed in the 2019 tax season is March 25th. In fiscal year 2019 the IRS plans to cut an additional 2,200 employees. In July 1862, during the American Civil War, President Abraham Lincoln and Congress passed the Revenue Act of 1862, creating the office of Commissioner of Internal Revenue and enacting a temporary income tax to pay war expenses; the Revenue Act of 1862 was passed as temporary war-time tax. It copied a new British system of income taxation, instead of trade and property taxation; the first income tax was passed in 1862: The initial rate was 3% on income over $800, which exempted most wage-earners. In 1862 the rate was 3% on income between $600 and $10,000, 5% on income over $10,000. In 1864 the rate was 5% on income between $600 and $5,000. By the end of the war, 10% of Union households had paid some form of income tax, the Union raised 21% of its war revenue through income taxes.
After the Civil War, Reconstruction and transforming the North and South war machines towards peacetime required public funding. However, in 1872, seven years after the war, lawmakers allowed the temporary Civil War income tax to expire. Income taxes evolved, but in 1894 the Supreme Court declared the Income Tax of 1894 unconstitutional in Pollock v. Farmers' Loan & Trust Co. a decision that contradicted Hylton v. United States; the federal government scrambled to raise money. In 1906, with the election of President Theodore Roosevelt, his successor William Howard Taft, the United States saw a populist movement for tax reform; this movement culminated during candidate Woodrow Wilson's election of 1912 and in February 1913, the ratification of the Sixteenth Amendment to the United States Constitution: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, without regard to any census or enumeration. This granted Congress the specific power to impose an income tax without regard to apportionment among the states by population.
By February 1913, 36 states had ratified the change to the Constitution. It was further ratified by six more states by March. Of the 48 states at the time, 42 ratified it. Connecticut, Rhode Island, Utah rejected the amendment. Though the constitutional amendment to allow the Federal government to collect income taxes was proposed by President Taft in 1909, the 16th Amendment was not ratified until 1913, just before the start of the First World War. In 1913 the first edition of the 1040 form was introduced. A copy of the first IRS 1040 form, can be found at the IRS website showing that only those with incomes of $3,000 or more were instructed to file. In the first year after ratification of the 16th Amendment, no taxes were collected. Instead, taxpayers completed the form and the IRS checked the form for accuracy; the IRS's workload jumped by ten-fold. Professional tax collectors began to replace a system of "patronage" appointments; the IRS doubled its staff, but was still processing 1917 returns in 1919.
Income tax raised much of the money required to finance the war effort. In 1919 the IRS was tasked with enforcement of laws relating to prohibition of alcohol sales and manufacture.
Staining is an auxiliary technique used in microscopy to enhance contrast in the microscopic image. Stains and dyes are used in biology and medicine to highlight structures in biological tissues for viewing with the aid of different microscopes. Stains may be used to define and examine bulk tissues, cell populations, or organelles within individual cells. In biochemistry it involves adding a class-specific dye to a substrate to qualify or quantify the presence of a specific compound. Staining and fluorescent tagging can serve similar purposes. Biological staining is used to mark cells in flow cytometry, to flag proteins or nucleic acids in gel electrophoresis. Simple staining is staining with only one stain/dye. There are various kinds of multiple staining, many of which are examples of counterstaining, differential staining, or both, including double staining and triple staining. Staining is not limited to biological materials, it can be used to study the morphology of other materials for example the lamellar structures of semi-crystalline polymers or the domain structures of block copolymers.
In vivo staining is the process of dyeing living tissues—in vivo means "in life". By causing certain cells or structures to take on contrasting colour, their form or position within a cell or tissue can be seen and studied; the usual purpose is to reveal cytological details. In vitro staining involves colouring cells or structures that have been removed from their biological context. Certain stains are combined to reveal more details and features than a single stain alone. Combined with specific protocols for fixation and sample preparation and physicians can use these standard techniques as consistent, repeatable diagnostic tools. A counterstain is stain that makes cells or structures more visible, when not visible with the principal stain. For example, crystal violet stains only Gram-positive bacteria in Gram staining. A safranin counterstain is applied that stains all cells, allowing identification of Gram-negative bacteria. While ex vivo, many cells continue to live and metabolize until they are "fixed".
Some staining methods are based on this property. Those stains excluded by the living cells but taken up by the dead cells are called vital stains; those that enter and stain living cells are called supravital stains. However, these stains are toxic to the organism, some more so than others. Due to their toxic interaction inside a living cell, when supravital stains enter a living cell, they might produce a characteristic pattern of staining different from the staining of an fixed cell. To achieve desired effects, the stains are used in dilute solutions ranging from 1:5000 to 1:500000. Note that many stains may be used in both living and fixed cells; the preparatory steps involved depend on the type of analysis planned. Fixation–which may itself consist of several steps–aims to preserve the shape of the cells or tissue involved as much as possible. Sometimes heat fixation is used to kill and alter the specimen so it accepts stains. Most chemical fixatives generate chemical bonds between proteins and other substances within the sample, increasing their rigidity.
Common fixatives include formaldehyde, methanol, and/or picric acid. Pieces of tissue may be embedded in paraffin wax to increase their mechanical strength and stability and to make them easier to cut into thin slices. Permeabilization involves treatment of cells with a mild surfactant; this treatment dissolves cell membranes, allows larger dye molecules into the cell's interior. Mounting involves attaching the samples to a glass microscope slide for observation and analysis. In some cases, cells may be grown directly on a slide. For samples of loose cells the sample can be directly applied to a slide. For larger pieces of tissue, thin sections are made using a microtome. Most of the dyes used in microscopy are available as BSC-certified stains; this means that samples of the manufacturer's batch have been tested by an independent body, the Biological Stain Commission, found to meet or exceed certain standards of purity, dye content and performance in staining techniques. These standards are published in the Commission's journal Histochemistry.
Many dyes are inconsistent in composition from one supplier to another. The use of BSC-certified stains eliminates a source of unexpected results; some vendors sell stains "certified" by themselves rather than by the Biological Stain Commission. Such products may not be suitable for diagnostic and other applications. A simple staining method for bacteria, successful when the "positive staining" methods detailed below fail, is to use a negative stain; this can be achieved by smearing the sample onto the slide and applying nigrosin or India ink. After drying, the microorganisms may be viewed in bright field micros
European Chemicals Agency
The European Chemicals Agency is an agency of the European Union which manages the technical and administrative aspects of the implementation of the European Union regulation called Registration, Evaluation and Restriction of Chemicals. ECHA is the driving force among regulatory authorities in implementing the EU's chemicals legislation. ECHA helps companies to comply with the legislation, advances the safe use of chemicals, provides information on chemicals and addresses chemicals of concern, it is located in Finland. The agency headed by Executive Director Bjorn Hansen, started working on 1 June 2007; the REACH Regulation requires companies to provide information on the hazards and safe use of chemical substances that they manufacture or import. Companies register this information with ECHA and it is freely available on their website. So far, thousands of the most hazardous and the most used substances have been registered; the information is technical but gives detail on the impact of each chemical on people and the environment.
This gives European consumers the right to ask retailers whether the goods they buy contain dangerous substances. The Classification and Packaging Regulation introduces a globally harmonised system for classifying and labelling chemicals into the EU; this worldwide system makes it easier for workers and consumers to know the effects of chemicals and how to use products safely because the labels on products are now the same throughout the world. Companies need to notify ECHA of the labelling of their chemicals. So far, ECHA has received over 5 million notifications for more than 100 000 substances; the information is available on their website. Consumers can check chemicals in the products. Biocidal products include, for example, insect disinfectants used in hospitals; the Biocidal Products Regulation ensures that there is enough information about these products so that consumers can use them safely. ECHA is responsible for implementing the regulation; the law on Prior Informed Consent sets guidelines for the import of hazardous chemicals.
Through this mechanism, countries due to receive hazardous chemicals are informed in advance and have the possibility of rejecting their import. Substances that may have serious effects on human health and the environment are identified as Substances of Very High Concern 1; these are substances which cause cancer, mutation or are toxic to reproduction as well as substances which persist in the body or the environment and do not break down. Other substances considered. Companies manufacturing or importing articles containing these substances in a concentration above 0,1% weight of the article, have legal obligations, they are required to inform users about the presence of the substance and therefore how to use it safely. Consumers have the right to ask the retailer whether these substances are present in the products they buy. Once a substance has been identified in the EU as being of high concern, it will be added to a list; this list is available on ECHA's website and shows consumers and industry which chemicals are identified as SVHCs.
Substances placed on the Candidate List can move to another list. This means that, after a given date, companies will not be allowed to place the substance on the market or to use it, unless they have been given prior authorisation to do so by ECHA. One of the main aims of this listing process is to phase out SVHCs where possible. In its 2018 substance evaluation progress report, ECHA said chemical companies failed to provide “important safety information” in nearly three quarters of cases checked that year. "The numbers show a similar picture to previous years" the report said. The agency noted that member states need to develop risk management measures to control unsafe commercial use of chemicals in 71% of the substances checked. Executive Director Bjorn Hansen called non-compliance with REACH a "worry". Industry group CEFIC acknowledged the problem; the European Environmental Bureau called for faster enforcement to minimise chemical exposure. European Chemicals Bureau Official website
Hemosiderin or haemosiderin is an iron-storage complex. It is only found within cells and appears to be a complex of ferritin, denatured ferritin and other material; the iron within deposits of hemosiderin is poorly available to supply iron when needed. Hemosiderin can be identified histologically with Perls' Prussian-blue stain. In normal animals, hemosiderin deposits are small and inapparent without special stains. Excessive accumulation of hemosiderin is detected within cells of the mononuclear phagocyte system or within epithelial cells of liver and kidney. Several disease processes result in deposition of larger amounts of hemosiderin in tissues. Hemosiderin is most found in macrophages and is abundant in situations following hemorrhage, suggesting that its formation may be related to phagocytosis of red blood cells and hemoglobin. Hemosiderin can accumulate in different organs in various diseases. Iron is required by many of the chemical reactions in the body but is toxic when not properly contained.
Thus, many methods of iron storage have developed. Hemosiderin forms after bleeding; when blood leaves a ruptured blood vessel, the red blood cell dies, the hemoglobin of the cell is released into the extracellular space. Phagocytic cells called macrophages engulf the hemoglobin to degrade it, producing hemosiderin and biliverdin. Excessive systemic accumulations of hemosiderin may occur in macrophages in the liver, spleen, lymph nodes, bone marrow; these accumulations may be caused by excessive red blood cell destruction, excessive iron uptake/hyperferraemia, or decreased iron utilization /uptake hypoferraemia. Hemosiderin may deposit in diseases associated with iron overload; these diseases are diseases in which chronic blood loss requires frequent blood transfusions, such as sickle cell anemia and thalassemia
Paraffin wax is a soft colourless solid, derived from petroleum, coal or shale oil, that consists of a mixture of hydrocarbon molecules containing between twenty and forty carbon atoms. It is solid at room temperature and begins to melt above 37 °C. Common applications for paraffin wax include lubrication, electrical insulation, candles, it is distinct from other petroleum products that are sometimes called paraffin. Un-dyed, unscented paraffin candles are bluish-white. Paraffin wax was first created in 1830 in Germany, marked a major advancement in candlemaking technology, as it burned more cleanly and reliably than tallow candles and was cheaper to produce. In chemistry, paraffin is used synonymously with alkane, indicating hydrocarbons with the general formula CnH2n+2; the name is derived from Latin parum + affinis, meaning "lacking affinity" or "lacking reactivity", referring to paraffin's unreactive nature. Paraffin wax is found as a white, tasteless, waxy solid, with a typical melting point between about 46 and 68 °C, a density of around 900 kg/m3.
It is insoluble in water, but soluble in ether and certain esters. Paraffin burns readily, its heat of combustion is 42 MJ/kg. Paraffin wax is an excellent electrical insulator, with a resistivity of between 1013 and 1017 ohm metre; this is better than nearly all other materials except some plastics. It is an effective neutron moderator and was used in James Chadwick's 1932 experiments to identify the neutron. Paraffin wax is an excellent material for storing heat, with a specific heat capacity of 2.14–2.9 J g−1 K−1 and a heat of fusion of 200–220 J g−1. Paraffin wax phase-change cooling coupled with retractable radiators was used to cool the electronics of the Lunar Roving Vehicle during the manned missions to the Moon in the early 1970s. Wax expands when it melts and this allows its use in wax element thermostats for industrial and automobile purposes. Paraffin wax was first created in 1830 by the German chemist Karl von Reichenbach when he tried to develop the means to efficiently separate and refine the waxy substances occurring in petroleum.
Paraffin represented a major advance in the candlemaking industry, because it burned more cleanly and reliably, was cheaper to manufacture than any other candle fuel. Paraffin wax suffered from a low melting point; the production of paraffin wax enjoyed a boom in the early 20th century as a result of the growth of the meatpacking and oil industries, which created paraffin and stearic acid as byproducts. The feedstock for paraffin is slack wax, a mixture of oil and wax, a byproduct from the refining of lubricating oil; the first step in making paraffin wax is to remove the oil from the slack wax. The oil is separated by crystallization. Most the slack wax is heated, mixed with one or more solvents such as a ketone and cooled; as it cools, wax crystallizes out of the solution. This mixture is filtered into two streams: liquid. After the solvent is recovered by distillation, the resulting products are called "product wax" and "foots oil"; the lower the percentage of oil in the wax, the more refined it is considered.
The product wax may be further processed to remove odors. The wax may be blended together to give certain desired properties such as melt point and penetration. Paraffin wax is sold in either solid form. In industrial applications, it is useful to modify the crystal properties of the paraffin wax by adding branching to the existing carbon backbone chain; the modification is done with additives, such as EVA copolymers, microcrystalline wax, or forms of polyethylene. The branched properties result in a modified paraffin with a higher viscosity, smaller crystalline structure, modified functional properties. Pure paraffin wax is used for carving original models for casting metal and other materials in the lost wax process, as it is brittle at room temperature and presents the risks of chipping and breakage when worked. Soft and pliable waxes, like beeswax, may be preferred for such sculpture, but "investment casting waxes," paraffin-based, are expressly formulated for the purpose. In a pathology laboratory, paraffin wax is used to impregnate tissue prior to sectioning thin samples of tissue.
Water is removed from the tissue through ascending strengths of alcohol and the tissue is cleared in an organic solvent such as xylene. The tissue is placed in paraffin wax for a number of hours and set in a mold with wax to cool and solidify. Candle-making Wax carving Coatings for waxed paper or cloth Food-grade paraffin wax: Shiny coating used in candy-making.
The United States of America known as the United States or America, is a country composed of 50 states, a federal district, five major self-governing territories, various possessions. At 3.8 million square miles, the United States is the world's third or fourth largest country by total area and is smaller than the entire continent of Europe's 3.9 million square miles. With a population of over 327 million people, the U. S. is the third most populous country. The capital is Washington, D. C. and the largest city by population is New York City. Forty-eight states and the capital's federal district are contiguous in North America between Canada and Mexico; the State of Alaska is in the northwest corner of North America, bordered by Canada to the east and across the Bering Strait from Russia to the west. The State of Hawaii is an archipelago in the mid-Pacific Ocean; the U. S. territories are scattered about the Pacific Ocean and the Caribbean Sea, stretching across nine official time zones. The diverse geography and wildlife of the United States make it one of the world's 17 megadiverse countries.
Paleo-Indians migrated from Siberia to the North American mainland at least 12,000 years ago. European colonization began in the 16th century; the United States emerged from the thirteen British colonies established along the East Coast. Numerous disputes between Great Britain and the colonies following the French and Indian War led to the American Revolution, which began in 1775, the subsequent Declaration of Independence in 1776; the war ended in 1783 with the United States becoming the first country to gain independence from a European power. The current constitution was adopted in 1788, with the first ten amendments, collectively named the Bill of Rights, being ratified in 1791 to guarantee many fundamental civil liberties; the United States embarked on a vigorous expansion across North America throughout the 19th century, acquiring new territories, displacing Native American tribes, admitting new states until it spanned the continent by 1848. During the second half of the 19th century, the Civil War led to the abolition of slavery.
By the end of the century, the United States had extended into the Pacific Ocean, its economy, driven in large part by the Industrial Revolution, began to soar. The Spanish–American War and World War I confirmed the country's status as a global military power; the United States emerged from World War II as a global superpower, the first country to develop nuclear weapons, the only country to use them in warfare, a permanent member of the United Nations Security Council. Sweeping civil rights legislation, notably the Civil Rights Act of 1964, the Voting Rights Act of 1965 and the Fair Housing Act of 1968, outlawed discrimination based on race or color. During the Cold War, the United States and the Soviet Union competed in the Space Race, culminating with the 1969 U. S. Moon landing; the end of the Cold War and the collapse of the Soviet Union in 1991 left the United States as the world's sole superpower. The United States is the world's oldest surviving federation, it is a representative democracy.
The United States is a founding member of the United Nations, World Bank, International Monetary Fund, Organization of American States, other international organizations. The United States is a developed country, with the world's largest economy by nominal GDP and second-largest economy by PPP, accounting for a quarter of global GDP; the U. S. economy is post-industrial, characterized by the dominance of services and knowledge-based activities, although the manufacturing sector remains the second-largest in the world. The United States is the world's largest importer and the second largest exporter of goods, by value. Although its population is only 4.3% of the world total, the U. S. holds 31% of the total wealth in the world, the largest share of global wealth concentrated in a single country. Despite wide income and wealth disparities, the United States continues to rank high in measures of socioeconomic performance, including average wage, human development, per capita GDP, worker productivity.
The United States is the foremost military power in the world, making up a third of global military spending, is a leading political and scientific force internationally. In 1507, the German cartographer Martin Waldseemüller produced a world map on which he named the lands of the Western Hemisphere America in honor of the Italian explorer and cartographer Amerigo Vespucci; the first documentary evidence of the phrase "United States of America" is from a letter dated January 2, 1776, written by Stephen Moylan, Esq. to George Washington's aide-de-camp and Muster-Master General of the Continental Army, Lt. Col. Joseph Reed. Moylan expressed his wish to go "with full and ample powers from the United States of America to Spain" to seek assistance in the revolutionary war effort; the first known publication of the phrase "United States of America" was in an anonymous essay in The Virginia Gazette newspaper in Williamsburg, Virginia, on April 6, 1776. The second draft of the Articles of Confederation, prepared by John Dickinson and completed by June 17, 1776, at the latest, declared "The name of this Confederation shall be the'United States of America'".
The final version of the Articles sent to the states for ratification in late 1777 contains the sentence "The Stile of this Confederacy shall be'The United States of America'". In June 1776, Thomas Jefferson wrote the phrase "UNITED STATES OF AMERICA" in all capitalized letters in the headline of his "original Rough draught" of the Declaration of Independence; this draft of the document did not surface unti
Waxes are a diverse class of organic compounds that are lipophilic, malleable solids near ambient temperatures. They include higher alkanes and lipids with melting points above about 40 °C, melting to give low viscosity liquids. Waxes are soluble in organic, nonpolar solvents. Natural waxes of different types occur in petroleum. Waxes are organic compounds. Natural waxes may contain unsaturated bonds and include various functional groups such as fatty acids and secondary alcohols, ketones and fatty acid esters, aromatic compounds may be present. Synthetic waxes consist of homologous series of long-chain aliphatic hydrocarbons that lack functional groups. Waxes are synthesized by many animals; those of animal origin consist of wax esters derived from a variety of carboxylic acids and fatty alcohols. In waxes of plant origin, characteristic mixtures of unesterified hydrocarbons may predominate over esters; the composition depends not only on species, but on geographic location of the organism. The best known animal wax is beeswax used in constructing the honeycombs of honeybees, but other insects secrete waxes.
A major component of the beeswax is myricyl palmitate, an ester of triacontanol and palmitic acid. Its melting point is 62-65 °C. Spermaceti occurs in large amounts in the head oil of the sperm whale. One of its main constituents is another ester of a fatty acid and a fatty alcohol. Lanolin is a wax obtained from wool. Plants secrete waxes into and on the surface of their cuticles as a way to control evaporation and hydration; the epicuticular waxes of plants are mixtures of substituted long-chain aliphatic hydrocarbons, containing alkanes, alkyl esters, fatty acids and secondary alcohols, ketones, aldehydes. From the commercial perspective, the most important plant wax is carnauba wax, a hard wax obtained from the Brazilian palm Copernicia prunifera. Containing the ester myricyl cerotate, it has many applications, such as confectionery and other food coatings and furniture polish, floss coating, surfboard wax. Other more specialized vegetable waxes include ouricury wax. Plant and animal based waxes or oils can undergo selective chemical modifications to produce waxes with more desirable properties than are available in the unmodified starting material.
This approach has relied on green chemistry approaches including olefin metathesis and enzymatic reactions and can be used to produce waxes from inexpensive starting materials like vegetable oils. Although many natural waxes contain esters, paraffin waxes are hydrocarbons, mixtures of alkanes in a homologous series of chain lengths; these materials represent a significant fraction of petroleum. They are refined by vacuum distillation. Paraffin waxes are mixtures of saturated n- and iso- alkanes and alkyl- and naphthene-substituted aromatic compounds. A typical alkane paraffin wax chemical composition comprises hydrocarbons with the general formula CnH2n+2, such as hentriacontane, C31H64; the degree of branching has an important influence on the properties. Microcrystalline wax is a lesser produced petroleum based wax that contains higher percentage of isoparaffinic hydrocarbons and naphthenic hydrocarbons. Millions of tons of paraffin waxes are produced annually, they are used in foods, in candles and cosmetics, as non-stick and waterproofing coatings and in polishes.
Montan wax is a fossilized wax extracted from lignite. It is hard, reflecting the high concentration of saturated fatty acids and alcohols. Although dark brown and odorous, they can be purified and bleached to give commercially useful products; as of 1995, about 200 million kilograms/y were consumed. Polyethylene waxes are manufactured by one of three methods: 1- direct polymerization of ethylene; each production technique generates products with different properties. Key properties of low molecular weight polyethylene waxes are viscosity and melt point. Polyethylene waxes produced by means of degradation or recovery from polyethylene resin streams contain low molecular weight materials that must be removed to prevent volatilization and potential fire hazards during use. Polyethylene waxes manufactured by this method are stripped of low molecular weight fractions to yield a flash point > 500°F. Many polyethylene resin plants produce a low molecular weight stream referred to as Low Polymer Wax. LPW is unrefined and contains volatile oligomers, corrosive catalyst and may contain other foreign material and water.
Refining of LPW to produce a polyethylene wax involves removal of hazardous catalyst. Proper refining of LPW to produce polyethylene wax is important when being used in applications requiring FDA or other regulatory certification. Waxes are consumed industrially as components of complex formulations for coatings; the main use of polyethylene and polypropylene waxes is in the formulation of colourants for plastics. Waxes confer matting effects and wear resistance to paints. Polyethylene waxes are incorporated into inks in the form of dispersions to decrease friction, they are employed as release agents, find use as slip agents in furniture, confer corrosion resistance. Waxes such as paraffin wax or beeswax, hard fats such as tallow are used to make can