The Elk Mountain pilot., 1881-08-11
TAXING MINING OUTPUT.

TAXING MINING OUTPUT.
The question of whether or not a
county can levy upon the Output of a
mine for taxes has been considered by
Judge Helm, and he has given his de.
cislon, holding that such course on
the part of any county in Colorado is
illegal. The following is the essential
portion of his decision:
There can be no doubt but that the
net proceeds of mines in this State are
subject to taxation they are in this
respect precisely on a par with other
kinds of taxable property.
Constitution, Article 10, Section 3.
General laws, Section 2844.
And it is not in the power of the
General Assembly to pass a law that
will exempt them from taxation.
Constitution, Article 10, Section 6.
But to give vitality to this provision
there must be some method provid-
ed in the constitution or statutes for
the listing or assessment of this species
of property, and for levying and col
lecting the taxes thereon; and we are
led to consider, first, whether or not
this constitutional provision is self
enforcing; and secondly, whether if
it be not self-enforcing, the beg1
ture have provided any machinery for
the provision operative.
The language of the constitution is
as follows: "All taxes shall be uniform
x and shall be levied and col
lected under general laws, which shall
prescribe such regulations as shall Sc
cure a just valuation for taxation. X
x x Provided that mines and min
ing claims bearing gold, silver and
other precious metals Except the net
proceeds and the surface Improvements
thereo0 shall be exempt from taxation.
X y"
There is nothing in this section or
any other constitutional provision
which indicates how this or any other
species of property shall be listed or
assessed for taxation, or how the tax
shall be levied or collected thereon.
On the contrary it expressly says these
things shall be levied or collected
thereon. On the contrary it express
ly says these things shall be done by
"genelal laws, which shall prescribe
such regulations as may be necessary
to "secure a just valuation Of all prop
erty." 1t cannot be claimed that the
constitution is selt-enforcing on this
subject. If it is self-enforcing as to
the net proceeds of the mine, it is also
self-enforcing as to all other species Of
property; and our revenue act con-
tains large number of sections that
are superfuous and might be expunged.
If this provision is not self-enforc-
ing as to net proceeds of mines, what
machinery has the Legislature provid-
ed to meet the emergency?
There is certainly nothing in the
statutes Distinguishing this, so far as
the assessment, levy and collection OF
taxes thereon are concerned, from
other species of property. The statute
simply re enacts the constitutional
provision, and goes no further; II,
then, taxes can be collected at present
on the net proceeds of mines, the as
sessment must be made and the taxes
must be levied and collected under
and by virtue Of the general provisions
of these subjects in the revenue act.
This act provides that call personal
property shall Be listed in the county
where it shall be on the 1st day of
May on the then current year."
General laws, Section 7,748.
The proceeds Of a mine are sccru-
ing from day to day during the year.
From time to time, if there be an ex-
cess after dcducting expenses, that ex-