The new North-west. [volume] (Deer Lodge, Mont.) 1869-1897, 1877-07-06

without making any deductions for actus
ct costs of any kind, and such assessmen
shall be binding, lawful and effectual, as j
made upon sworn or affirmed statement
J. Sec. 5. Any person, firm, incorporate,
T, company or association, excepting such a
/, shall persistently refuse to give the assess
/ or on his demand access to the books O
) said person, firm, Incorporated company O
F. association, feeling aggrieyed on account o
:, the assessment made as in this statute pro
u vided, may appear before the board O.
Q county commissioners at any regular term
/ or special term thereof called for that pur
4 pose, and ask to have such assessment
: equalized; and such board may proceed to
hear the allegations of the party complain.
!; ing and of the assessor, and such other evi.
dence as may be produced, and by an order
entered in the minutes of their proceedings,
equalize such assessment by adding to or
deducting therefrom, as may seem just,
and such action when had, shall be final.
Sec. 6. Every tax levied under the atl-
thority or provisions of this act, on the pro-
ceeds Of the mines is hereby made a lien
on the mines Or mining claims, from which
ores or minerals, bearing gold and silver,
or either, or any other valuable metal Is
extracted for reduction, which lien shall
attach on the first days of January, April,
July and October OF each year, for the
quarter year commencing on those days
respectively; and shall not be satisfied or
removed until the taxes as provided in this
Act, on the proceeds of the mines, are all
paid, or the title to said mines or mining
claims has absolutely vested in a purchaser
under a sale tor the taxes levied on the
proceeds of such mines or mining claims.
Sec. z. The county assessor may at any
time serve notice, which shall be in
writing, signed by him upon any person or
firm, or upon the Superintendent, manag-
ing-agent, foreman, or any other person
having charge or control of the business
of any incorporated company or association |
engaged in reducing ores taken from any |
mine or mining claim, setting forth the |
amount of taxes assessed and unpaid on |
account of ores or minerals extracted or |
taken from such mine or mining claim, and |
from the time of receiving such notice, the
person or firm, incorporated company or
association SO notified, shall be held liable
for the amount of such unpaid taxes to the
extent of the value of the ores and minerals
then in possession of the person or firm,
incorporated company or association, ex-
tracted or taken from such mine or mining
claim. a
Sec. 8. The Assessors in the several
counties in this State shall be allowed
to retain to their own use, for collecting the
tax as provided in this act, on the proceeds
of the mines and mining claims, three per
centuln on all moneys by them collected
and no more. The assessors and his depu- ,
ties shall keep q correct account of the
number of days they have been actually .
employed in assessing the proceeds of
mines, as provided in this act, and includ-
ing therein the time employed in making !.
the assessment for both State and county y
on the proceeds of the mines and
,IerK uf uif.K JIG We same under oath before the
BIS, or other person authorized to admins
Ter oaths, and then present said account to :
the board of county commissioners, who, :
f satisfied of the correctness of the same,
shall allow it, or SO much thereof as they :
NAV find correct, and order payment there
for to be made at the rate of eight dollars
oer day. which shall be in full for all SER
vices in making the assessment for both
State and county purposes, and shall be 9
paid as in this statute provided. The t
county auditor shall receive, for extending
the taxes on the quarterly assessment roll
Of the proceeds Of the mines, an amount
not to exceed fifteen cents per folio OF one
hundred words. No county treasurer shall Z
be allowed to receive to his own use any !
per centage or compensation from the tax 4,
on the proceeds Of the mines.
Allazzad and paid out 1
to the assessor and county auditor for ser !
vices under this act shall be apportioned by {
the auditor, in the proportion the State
tax bears to the county tax on proceeds of
mines, and the amount shall be charged to
the State and county in said proportion,
and o verified statement Of the amount
allowed by the board of county commits !,
sioners shall entitle the controller to CT edit
the county treasurer with such amounts as
shall have been charged against the State.
Sec. 10. The collection of the tax au-
thorized to be levied under this act shall /
be enforced in the same manner in which
the tax on any other kind of personal prop :
srty is enfoy ced and collected.
Sec. II. All acts and parts of acts incon-
sistent with the provisions Of this act are :,
hereby repealed.
Approved February 2s, 1871.