Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1867-03-18
THE BRArrY.BLAsDRL MINING TAX
.ssrxsrr on FRIDAY.

To amend an Act entitled, An Act to
provide revenue for the. support OF the
government of the State Of Nevada, ap-
proved March 9th, 1865, as amended by
an Act entitled An Act to amend an Act
entitled An Act to provide Revenue for
the support of the Government OF the
State of Nevada, approved March 9th,
1865, approved February oath, 1866.
The People of The State of Nevada, repre-
sented in Senate and Assembly, do enact
as ytohoTs:
SECTION /. Section one Of said Act is
hereby amended so as to read as follows /:
Section l. An annual I'D valorem tax Of
one hundred and twenty-five cents upon
each one hundred dollars value of tax
able property is hereby levied and d.
rected to be collected and paid for State
pos upon the assessed value Of all
taxable property in this State not by
this Act exempt from taxation. Seventy
cents Of said tax on all property other
than proceeds of mines is and shall be
held TO be the same as that levied un-
der the provisions Of an Act to amend
an Act entitled An Act authorizing 4
State loan, and leyying a tax to provide
means for the payment thereof, approved
February 9th, A. D. 1867. And the
money coming into the State Treasury
from said tax to the extent of seventy
cents on all property, except proceeds Of
mines, shall be applied exclusively to
the payment Of the principal and inter-
est Of the bonds provided to be issued
by the last mentioned Act. Twenty
| FIVE cents of the one dollar and twenty
| FIVE cents herein levied, is hereby appro-
priated to the payment Of Territorial
| indebtedness funded under the provis-
| ions of an Act entitled Gan Act to pro-
vide for carrying out, in part, the pro-
| visions of Section seven, Article seven
teen, Of the Constitution Of the State OF
Nevada" approved Feb. l4th, 1865,
which shall be applied exclusively to
the extinguishment of such funded debt.
| Five cents of the one hundred and TWEEN
ty-fve cents by this Act levied, is hereby
set apart for the support and mainten-
auce Of a State University and Common
School, and ninety-fve cents of the one
hundred and twenty-five cents levied on
| proceeds of mines, and twenty-five cents
| Of the one hundred and twenty-five cents
hereby levied on other property than
proceeds of the mines is hereby set
apart for general revenue purposes.
And upon all taxable property in this
State the Board Of County Commission
ers in each County is hereby authorized
and empowered to levy and cause to be
collected and paid annually in the man
| ner by law provided, an dd UdlOrem tax
| for County purposes, a sum not exceed
ing one hundred and fifty cents on each
| one hundred dollars value of taxable
| property in the County. The Board Of
County Commissioners Of each County,
shall apportion the revenue coming into
| the County Treasury under the provis-
ions Of this Act, latter deducting the
| four per cent. as hereinafter provided,
for the Treasurer's Salary fund into
such funds as are now, or hereafter may
be, provided by law. Prorided, That
the Boards of County Commissioners
are hereby authorized to set aside such
portion of all the m Of the County,
to create o redemption Fund for the
payment Of outstanding Indebtedness as
is provided by any law now in force,
or which may hereafter be passed.
The Board Of County Commissioners OF
each County is hereby authorized and
empowered, annually, to levy and col
lect such additional and special taxes
as the Statutes of the State mayauthor-
ize and require them to levy and collect;
provided, however, that when the Board
of County Commissioners levy any tax,
they shall cause such levy to be entered
on the record of their proceedings, and
shall direct their Clerk to deliver a
certified copy thereof to the Assessor,
Auditor and Treasurer, each of whom
shall file said copy in his office.
SEC. 2. Section ninety-nine is hereby
amended so as to read as follows
Section ninety-nine. All ores and
minerals shall be assessed for purposes
Of taxation for State and County pur-
poses, at their value when severed from
the mine, and deposited On the surface
and to determine the value of ores con-
tanning gold aud silver, or either, the
assessor shall deduct from the gross
yield of such ores, the actual cost OF
transporting the ores to the, Mill or Re-
duction Works, and the actual cost OF
reducing such ores, and extracting the
metal therefrom. r....
SIC. 8. Section one hundred and
FIVE Of said act is hereby amended 50
as to read as follows; Section one
hundred and FIVE. The proceeds Of all
mines shall be assessed and taxed in
the county wherein the mine or mines
are located: but it shall be the.duty Of
the Assessor when ores or minerals are
taken from another county to be reduced
unless he shall have actual knowledge
that such ores or minerals have already
been assessed, to take from the person
or firm, incorporated company or asso-
citation, engaged in reducing or working
the same, the list provided for in this
Act, and Immediately transmit such list
to the Assessor Of the county, where the
mine or mining claim from which the
ores or minerals were taken, is situated,
and the Assessor of such county shall
assess the ores mentioned in said list as
in other cases. .. ar.
SEC. 4. Section one hundred and six
is hereby amended so as to read as fol-
lows: Section one hundred and six. 1t
shall be the duty of the Assessor to pre-
pare aud complete quarterly, on or be-
fore the second Mondays in February,
May, August and November, in Zach
year, o tar list or assessment roll which
shall be known and designated as the
assessment roll Of the proceeds of the
mines, alphabetically arranged in r
book or books furnished them by ~
Board of County Commissioners for tatt
purpose, in which book or books shall
be listed or assessed the proceeds of all
the mines in his county as provided In
this Act, and in said book or books, he
shall set down in separate columns:
Frst-The names of the owners,
firms, incorporated companies or asso-
Citations engaged in the business Of eI-
tracing ores, quartz or minerals, bear
a- .I... kar. and