Arizona republican., 1899-02-01
FOR A TAX ON MINES
TeXt of inc Bill Soon to Be
 Introduced.
Provides That Two Dollars of Every Hundred of inc Net Proceeds Of All Mines Shall Be Paid Into inc Public Funds.

|
 this week in the house, probably by
 MT. Parr. Following is the full text of l the bill:
 Be it enacted by the Legislative As
 sembly of the Territory of Arizona:
 Section 1. All ores, tailings and
 mineral bearing material of whatever | character, shall be assessed for pur-
 poses of taxation for territorial and
 county purposes, in the following man.
 ner:
 From the gross yield, return or
 value of ores, tailings or mineral bear
 ing material of whatever character, there shall be deducted the actual cost
 of extracting said ores or minerals
 from the mines; the actual cost of sav-
 ing said tailings: the actual cost of
 transportation of said ores, mineral
 bearing materials or tailings, to the
 place of reduction or sale, and the ac-
 tual cost of such reduction CT sale; and
 the remainder shall be deemed net pro
 ceeds, ard shall be assessed and taxed
 as provided for in this act.
 "Sec. 2. It shall be the duty of every person, corporation, association or firm
  ores or minerals in this territory to furnish the clerk of the board of su- pervisors, of the county in which the mine is situated, bi-annual statements, under oath or affirmation, of the total number of tons of ore extracted by him or them, and of the gross yield of the same in dollars and cents for each proceeding six months, commencing on the first day of July, eighteen hund- red and ninety-nire, and for each sue ceeding six months thereafter. viz: First of January and July of each year thereafter; such statement to be made and furnished to the clerk of the board of supervisors of the several counties, 1 within twenty days after the eXpira- tion of the six months for which state ment is required. The statement re- quired under the provisions of this | act shall be substantially in the fol- lowing form:
 Total Amount of Tax.
 Net Yield of Value in Dollars and | Cents
 Actual Cost of Red lction or Sale.
 Actual Cost of Transportation to | Place of Reduction or Sale.
 Actual Cost of Extracting the Same from the Mine.
 "Gross Yield or Value of Same in 1IOlIdlo dIii O6HlS.
 Number of TunS Extracted for the i Quarter.
 Names of Owners.
 ''Sec. 3. If any person, required by the provisions of this act to make such a statement shall fail, refuse or neg lect, for the period of thirty days after the expiration of six months for which such statement is required to be made, to make the same and furnish it to the clerk of the board of supervisors, the said clerk of the board of supervisors shall notify the assessor to proceed immediately to make an assessment as hereinbefore provided and for the purpose |, may require from the person, firm, president, superintendent, treasurer i, or managing agent. or wh0- ever has charge of the books O. mine h )f any person, firm, company, associa- ion or corporation engaged in eXtratc- nS ores CT minerals for reduction or sale, to give, under oath or affirmation ] statement as required by this act. In ; ;ase of refusal of such person. firm ] association or corporation or |; agent thereof to give such 1 statement, it shall then be the duty of { he assessor to make an estimate, from he best sources within his reach, of ( HllnRIdiS by such Lerson, firm, com aany, association or corporation, for . he preceding six months, and as- 'ess the same to him or them and such { assessment shall be binding, lawful ( md effectual, as if made upon a sworn >r affirmed statement, as hereinbefore provided; and in any case when as 'essments are required to be made by ( he assessors as herein provided, such assessor shall be entitled to receive S IS fees in making such statement the l 'um Of twenty cents per mile for each nile necessarily travelled in going to md returning from said mine, and five lollars for making the assessment; the | mount of fees to be added to the mount of assessed tax on the mine, md collected at the same time and in he same manner as the taxes collected. which amount shall be paid to the as . essor, provided, that under no cir shall the charge of fees or assessing be a charge against the V ounty.
 See. 4. It shall be the duty of the ( Jerk of the board of supervisors TO ompare and complete a tax list within | Orty days from the end of the six months for which statements are r>- uired to be made; which tax list, Ihen so completed, shall be delivered rl 0 the board of supervisors, and if upon D xamination it shall be found to hc orrect, the chairman of the board hall endorse thereon his warrant for he collection of taxes therein levied. nd deliver the same to the county of the county, who is hereby uthOrized to receive and receipt for | Il taxes levied under the provisions of 9 his act. z
 Tt shall be the duty of the board of i upervisors of the respective counties C 9 cause to be printed and circulated g mOng the respective mining districts T
 sufficient number of blanks, as re- uired by this act to enable the parties interested to make the statements as n squired by the provisions of this act t Sec. 6. There shall be levied and f Ollected for the territorial and county f nrposas q tax of two dollars on each D