How Cement is Made. Portland cement is the basic ingredient of concrete. Concrete is formed when portland cement creates a paste with water that binds with sand and rock to harden. Cement is manufactured through a closely controlled chemical combination of calcium, silicon, aluminum, iron and other ingredients.See an overview of the cement manufacturing process in this 7-minute animation.oncrete is formed when portland cement creates a paste with water that binds with sand and rock to harden. Cement is manufactured through a closely controlled chemical combination of calcium, silicon, aluminum, iron and other ingredients.
What happens to debts when someone dies? When someone dies, debts they leave are paid out of their 'estate' (money and property they leave behind). You're only responsible for their debts if you had a joint loan or agreement or provided a loan guarantee - you aren't automatically responsible for a husband's, wife's or civil partner's debts.
How to Avoid Inheritance Tax. When someone dies, the money and property left to beneficiaries is subject to an inheritance tax. Sometimes referred to as the death tax, this is an often debated issue as neither the benefactor nor the heirs want to see a large part of an inheritance go to taxes. In 2009, the estate tax only applied to estates valued at more than $3.5 million for an individual and $7 million for a couple. 2  The amount over the limit is taxed at 45%.