Arizona silver belt., 1901-02-14

tons and the value per ton of all ores, quartz, minerals, or tailings extracted
 for reduction or sale from the said mines or mining claims, as aforesaid, and shall list and assess the same to the person, firm, corporation, associa- ton or company extracting the ore or having possession, charge or control of said mine or mining clam. The taxes shall be assessed and collected in the county where such mines or tailings are situated
 Sec. 4. For the purpose of enabling the assessor to make such assessments, he shall demand from the president, secretary, superintendent, treasurer or managing agent, of each association or corporation, and from each firm or persons engaged in extracting ores or minerals or working tailings within his county, a statement in writing, under oath or affirmation, of the total number of tons of ores, minerals or tailings worked, extracted or sold by him or them during the preceding year from the first day of March of th year in which such assessment is made. The gross yield or value of the same in dollars and cents, the actual cost of extracting the same from the mine, mines or tailiug deposits, the actual cost of transportation to place of re- duction or sale and the actual cost of reduction or sale of the same for the last preceding year.
 If any person shall knowingly make or give under oath or affirmation as aforesaid a false statement to the assessor or his deputy, such person shall be deemed guilty of perjury, and upon conviction thereof shall be pun ished as provided by law for the crime of perjury.
 Sec. D. In case of neglect or refusal of any president, secretary, treasurer, superintendent or managing agent or person having charge or control of the books or accounts of any person, firm, corporation, association or com pany, engaged in working tailings or extracting ores or minerals for reduc- ton or sale, to give under oath or af- tirmation the statement in writing as requested by this act, the assessor or his deputy shall make an estimate from the best resources within his reach, of the number of tons of all taiiings, ores or minerals worked or extracted by such person, firm, corporation, com pany or association for the preceding year, and assess the same to him or them without making any reduction for actual cost of any kind, and such assessment shall be as binding, et- fectual and lawful as if made upon a sworn or affirmed statement.
 Sec G. Any person, firm, company, association or corporation feeling aggrleved on account of the assessment made as in this act provided, may ap- pear before the board of supervisors when sitting as board of equaliza- ton and have such assessment equal ized in the same manner that the on other propertses m the county is capitalized.
 Sec :. It shall be the duty of the assessor to prepare tax list or assess ment roll alphabetically arranged Tn the book or books which shall De fur nished him by the board of supervis- ors for that purpose, in which book or books he shall list all mines or mining claims m his county, together with the gross output of the number of tons of ores, taiiings, borax or soda, or other mineral-bearing material Of whatever character, the total value in dollars and cents, the actual cost of e& tracting said ores or minerals from said mines, the actual cost Of saving said tailings, the actual cost of trans to places of reduction or sale, and the actual cost of reduction pr sale, and the actual net proceeds, which list or assessment roll he shall deliver to the clerk of the board of supervisors at the same time and in the same manner as is now provided by law for making returns of real es- tate and other taxable property in he territory of Arizona.
 Ses. 8. The board of supervise of the county shall constitute q board of to equalize the values of all properties assessed under the pfo- visions of this act at the same time and in the same manner as is now provided by law for the adjusting of values upon all other taxable prop erty within the county.
 The territorial board of equalza- yion shall have the power to oquaiize the value upon all property assessed oy the authority of this act, as Is now provided by law for equalizing the values upon other property assessed n the territory of Arizona.
 All taxes levied by the authority of ,his act shall be collected and paid into ,he county treasury at the same time
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