Cochise review., 1901-02-16

MdrlCOpd cOuuty IdAluS uhe ANcI I ro- ceeds of Mines;'
 HOUSE BILL NUMBER NINE.
 An Act Taxing the Net Proceeds of Mines.
 Be it enacted by the Legislative As-
 sembly of the Territory of Arizona:
 Section l. All the proceeds of mines, including ores, tailings, borax, soda and mineral bearing material of what ever character, shall be assessed for the purpose of taxation for territorial and county purposes, annually, in the following manner: From the gross yield returned, or yalue of all ores, tailings, borax, soda or mineral bearing mate rial of whatever character, there shall be deducted the actual cost of extract ing the said ores or mineral from the mine, the actual cost of saving said tailings, the actual cost of transporta- tion from said mine to place of reduc- tion or sale and the actual cost of re- duction or sale. The remainder shall be deemed the net proceeds and shall be assessed and taxed at the same rate ad valorem as other property is taxed as provided in this act; provided, how ever, that all machinery, hoisting works and other improvements upon said mines shall be exempt from taxa tion under the provisions of this act.
 Sec. ?. Every tax levied under the authority of the provisions of this act on the proceeds of mines is hereby made @ lien on the mines or mining claims from which said ores or miner als, bearing gold, silver or other valu- able metal, or material, is extracted for reduction or sale, which lien shall at tach on the third Monday in June of each year and shall not be removed or satisfied until said taxes are paid or shall have absolutely vested in pur- chaser in sale for said taxes.
 Sec. 3. Between the first Monday in March and the first Monday in June the county assessor of each county, by himself or deputy, shall ascertain by diligent inquiry and examination the name, the title and location of all mines and mining claims in his county from which ores and minerals of any character are being extracted and worked, and also the names of all per sons, corporations, associations, compa- nies or firms owning, claiming or hay ing possession or control thereof. He shall then ascertain and determine, as provided in this act, the number of 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- tion or company extracting the ore or mineral as aforesaid, or owning or hay ing possession, charge or control of said mine or mining claim. 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 per- sons engaged in extracting ores or min erals or working tailings within his county 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 in the year in which such assessment is made. The | gross yield or value of the same in dol lars and cents, the actual cost of ex- tracting the same from the mine, mines or tailing deposits; the actual cost of transportation to place 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 false statement to the as- sessor or his deputy such person shall be punished as provided by law for the crime of perjury.
 Sec. 5. 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 company engaged in working tailings or extract ing ores or minerals for reduction or sale, to give under oath or affirmation 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 num- Der of tons of all tailings, ores or min erals worked or extracted by such per son, firm, corportion, company or asso- citation for the preceding year and assess the same to him or them with out making any reduction for actual cost of any kind, and such assessment shall be as binding, effectual and law ful as if made upon sworn or affirmed statement
 Sec. 6. Any person, firm, company, association or corporation feeling ag- grieved on account of the assessment made as in this act provided may ap- pear before the board of supervisors when sitting as board of equalization and have such assessment capitalized in the same manner that the assess ment on other properties in the county is capitalized.