The semi-weekly miner. [volume] (Butte, Mont.) 1882-1886, 1884-10-08

vegetables and one ton of hay Ii
twenty raised in the Territory ar
taxed. Still we hear no con- plain
on that score.
Again . man takes up 100 acres 0
farming land under the homestead
act. He fences, plows and seeds it t.
grain. The assessor assesses only
the improvements on the land in tn
shape of buildings, fences and farm
ing implements. The growing crop!
are forever exempt, and the land ii
not assessed until the homesteadel
complies with the requirements OF
the law by q five years continuous
residence upon his entry and obtains
his title to it from the government
This is all right and proper. No one
makes complaint.
The stOckman brands q thousand
or more calves. Under the exemp-
ton clause they cannot be taxed I'm.
til they are Over six months cid.
This means and all know that
they will not be assessed till they are
a year old or until the assessor makes
his next rounds. In the meantime q
large number of them has been sold
from the butchers block and con-
sumed. They are eve taxed. Yet
we hear no complaining.
A man acquires title to mineral
bearing ground. If placer it is taxed
u; the rate of $3.50 an acre; if quartz
at the rate of SIS an acre.. No exemp-
ton there. The placer ground is
soon exhausted OF its wealth and the
| gold which came from it is taxed and
retaxed in the various channels of
business in which it has found its
way. The ground itself is valueless.
The SHOWS, and rains and dews from
heaven cannot fertilize it and make
it bear another crop of the precious
metal. In this it differs from the
claim of the rancher.
The quartz miner sinks a shaft and
erects hosting WORKS. The latter are
taxed. He builds q mill or smelter
to work his ores. The mill or smeIt-
er is taxed. The net proceeds of his
ore, that is, all that he receives over
and above the cost of producing it is
taxed. The assessor goes still further.
He follows down the shaft and to the
length of the levels. The pumps at
the stations. the pipes and the tools
r found and taxed. Everything
about the mine and the mill. from
the wood corded in the yard Of one to
the gads in the other, are subject to
taxation. Nothing escapes the tax
gatherer but the bare bodies of rock
laying between walls of granite.
And when those bodies of rock are
gone; when the mills shall have
crushed and ground out their treas
ures which have built up and popu-
lated hamlets, villages, towns and
cities that furnish markets for the
gardner, farmer and stockman, 1t
will be found that the vulue of the
mine has been taxed and retaxed in
buildings, in improvements in realty
and in other forms in which it pre-
sents itself to the assessor.
The mine is gone and no amount of
fertillzing can renew its wealth. The
mills, the smelters AID all ether inn
are rendered valueiess
to the owner. They have served
their purpose and are left to decay. |
They have furnished employment to
OF men; they have direct
ed the precious metals in the various !
channels of trade and commerce;
they have inaugurated new enter
.prises; built up industries, estab-
iShed communities and built COM
|ortable houses for the people. In
;hese forms mines are taxed and will
taxed to the end of all time. No
exemption from taxation in all these,
And then again the shares of stock
II incorporated mining companies
re taxed at their market value.
they are not exempt, and by taxing
hem the market value of the mine
> taxed. But what should not
e taxed and we believe all
7lll agree to the proposition
is the speculative value
f a mine. What is a mine? Web
ter says it is "a source of wealth or
ther good" If this be the true
einition of a mine the question
ecurs are all u'ines sources of wealth
r other good? Certainly not. There
mines and mines. Some paw and 5
do not. Some are sources of i
'ealth and others are cayerns in {
hich wealth is dropped and never !
'turned. Some pay to-day and fail
morrow. Some enrich their own
8 and others impoverish them. a
ONE have a speculative value; a few !
market value represented by y
'ares of stock, and many no value. n
Id all no deternainable value. Tn t
Sc the law required that mines T.
all be taxed who is to determine n
value? The owner or the asses n
r? If the owner, a he make A
tn that his mine is ayorM SO MO " "
1900 or $10O, 900? Can the assessor W
1rm that within six months ii
will not run the la
'ner in debt? Certainly not. How -
en- is the value of a mine to be as
rtained. Expert A. says it is
nth $4,000. Expert B. saws it il =
nth $4,000. Expert C. doesn't q
low; doubtful of its va!uo Ex n