PITTSBURGH (AP) â¿¿ Mine Safety Appliances Co. said Tuesday that it will pay a one-time dividend of 28 cents per share, citing the expectation that tax rates will increase next year. The company plans to pay the dividend on Dec. 28 to shareholders of record on Dec. 14. "By issuing this special dividend, we see this as an opportunity to generate greater value for our shareholders given the expectation of higher tax rates in 2013," said William M. Lambert, MSA's president and CEO. The payout of the special dividend won't affect the company's previously announced fourth-quarter dividend, which is scheduled to be paid on Dec. 10 or plans for dividends next year, the company said. MSA shares rose 36 cents to close at $38.74.