Arizona weekly citizen., 1883-02-25
Bullion Tax.

The Following are the first two sec t;eps of bill introduced ID the Ar-zona Legislature by Hon. C. \. Franklin, pro yiding for the taxation of the proceeds of mines. There are twelve sections 5evotef to inc manner of collecting etc.
 Section l.-AIl ores, tailings, and mln- eraI- bearing material of whatever char sc.er shall be assessed for purposes of taxation. for Territorial ard county pur- poses. in the following manner: From the gross yield, return, or value of all ores, tailings, or mlneral-bearing ma terial of whatever character, there shall be deducted the actual cost of extract ing said ores or minerals from the nine; the actual cost of saving said taihngs; the actual cost of transportation Of said ores, uineral-bearing material or tailings, to the place of reduction or sale; and the remainder shall be deemed the net pro- ceeds, and shall be assessed and taxed as provided for in this act; provided, that in on cases whatsoever shall the whole amount of deductions allowed tO be made in this section from the gross yield return. or value Of said ore, min eral-bearing material, or taillngs exceed the percentage of gross yield, value or return of such ore minerals or tailIngs, as hereinafter specified. On all ores, tailings, or mineral-bearlng materal the gross yield or value ut which twelve dollars per ton or less, the whole amount of deductions shall not exceed ninety per centum of sucn gross yield, return or value. On all ores, taIlIags. or mineral bearing material, the gross yield, value, or return of which Is over twelve and under thirty dollars per ton. the whole amount of deductions shall not exceed eighty per centum of such gross yield, value. or return. On all ores. tailings, mineral-bearing material the gross yield, return or value of which IS over thirty dollars, and less than one hundred dollars per ton, the whole amount of de- ductions shall not exceed sixty per centum of such gross yield, value or re- turn. On all ores, tail;ngs. O. mineral bearing material, the gross yield, return or value of which IS one hundred dollars per ton or over, the whole amount of deductions shall not exceed fifty per centum of such gross yield return, or value.
 See. Ut shall be the duty of the several County Assessors within this Territory to compare and complete quarterly, on or before the second Mon day in February, May, Angus: and No vember, Tn each year, a tax list Or as, sesment roll of the proceeds Of the mines alphabetically arranged in book fur rished them by she Board Ot Superyi- sors of the County for that purpose. ir which book shall be listed, or assessed the proceeds of all mines. in their re- spective counties, as provided in this Act. The form of the assessment roll shall be substantially as follows:
 Total amount of tax.
 Net yield of value m dollars and cents.
 Actual cost oi reduction or sale. Actual cost of transportation to place of reduction or sale.
 Actual cost of extracting same from the mire.
 Gross yield of value; same in dollars and cents.
 Number of tons extracted for the quarter.
 Description and location of mine. Names of owners.
 For the purpose of enabling the As sessor to make such assessment, he shall demand from the President, Sec retary, Superintendent, Treasurer, or managing agent of each corporation, as- sOciation or firm engaged in extracting ores or minerals within his county, and from any person SO engaged other than as a corporation, association or firm q statement under oath or affirmation oi the total number of tons extracted by him or them; the gross yield of value Ct the same in dollars and cents; the actual cost of extracting the same from the mine; the actual cost of transpOrta- ton of the same to the place of reduc tion or sale, and the actual cost of re duction or sale of same for the proceed ing three months respectively. fl any person shall, knowingly make OrGivs un der oath or affirmation as aforesaid, |; false statement to the Assessor, sucI person shall be deemed guilty of per jury, and, upon conviction thereof, shal be punished therefor as is provided by law for the punishment of the crime oI perjury.