Arizona daily citizen. (Tucson, Ariz. Territory [i.e. Ariz.]) 1884-1901, 1901-03-07
To Tax the
Product Of Mines.

by Mr.. Peterson Of Maricopa county,
with view of securing bullion tax:
L: There shall be livied on all the
gross proceeds of mines, and mining
claims, in the territory of Arizona, from
the sale of ores, bullion, matte, borax,
soda and mineral bearing material OF
whatever character, for the purpose of
taxation for territorial and county pnr-
poses, annually fifty cents on the one
hundred dollars valuation OF the gross
product.
Section 2. Every tax levied under
the authority of the provisions of this
act on the gross proceeds OF mines and
mining claims, is hereby made lien ON
the mines or mining claims from which
said ores or minerals, bearing gold, Sill
yer or other valuable metals, bullion,
matte or material, extracted for reduc-
ton or sale, which lien shall attach on
the first Monday in March OF each year,
and shall not be removed or satisfied
until said taxes are paid or the title to
such mines or mining claims shall have
absolutely vested in purchaser in a
sale for said taxes.
4 Section 8. 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 dill
igent inquiry and examination the name,
title and location of all mines and min
ing claims in his county from which ores
or minerals OF any character are being
4 extracted or worked and also the names
OF all persons, corporations. associations,
companies or firms, owning, claiming or
having possession or control thereof.
He shall then ascertain and determine,
as provided in this act, the number OF
tons and the yalne per ton OF all oreF,
quartz, minerals, bullion or matte ex-
tracted for reduction or sale from the
! said mines or mining claims, during the
year preceding the first Monday in March
; as aforesaid, and shall list and assess
the same to the person, firm, corpora
the ores or minerals aforesaid, or own
ing or having possession, charge or con-
troll OF said mines or mining claims The
: taxes shall be assessed and collected in
r the county where sneh mines or mining
!, claims are situated.
Section 4. For the purpose Of ena'
! bling the assessor to make such assess
u ment, he shall demand from the presi'
Z. dent. aecEetaxv> spppesigt taRdanis. tEeas e
). ton or corporation. and from each firm
/. or person engaged In extracting ores ol
!. minerals or working tailings within hif
county, statement in writing. under
!. oath. or affirmation, OF the total num.
ber of tons Of ores, minerals or tailines
worked. extracted or cold by him or
them during the year preceding the firsf
. Monday In March of the year in which
, such assessment is made, and the gross
/, yield or vaiue OF the same in dollars and
, cents. II any person shall Knowingly
, make or give under oath or affirmation
as aforesaid false statement OF the
assessor or his deputy, such person shall
. be desmed guilty of perjury and upon
i. conviction thereof shall be punished as
provided by law for the crime OF per-
Jury.
} Section 5. In case Of neglect or re-
, fasal Of any president, secretary, treas
urer, supefintendent, or managing
agent or person having charge or con-
troll OF the books or accounts of any per-
son, firm, corporation. association, or
company engaged in taiiings or extrac-
, ting ores or minerals, bullion or matte
for reduction or sale. TO give under oath
or affirmation the statement In writing
as required by this act, the assessor or
his deputy shall make an estimate from
the best sources of information within
his reach, of the number OF tons OF all
tailings, ores, bullion, matte or minerals
worked or extracted and the value
thereof in dollars and cents by such
person, firm, corporation, company or
association for the year preceding the
first Monday in March, and assessment
shall be binding, effectual and lawful as
il made upon sworn or affirmed state
ment.
Section 6. ANY person, firm, corn-
pany, association or corporation feeling
agrieved 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 equalized in
the same manner that the assessment
ON other properties in the county is
equalized.
| Section Z. It shall be the duty of the
assessor to prepare tax list or assess
ment roll, alphabetically arranged, in
the book or books which shall be furn-
ished him by the board Of supervisors
for that purpose, in which book or books
he shall list all mines or mining claims
in his county, together with the gross
output of the number OF tons OF ores,
tailings, bullion, matte, borax or soda
or other mineral bearing materials OF
whatever character, the total value In
dollars and cents OF the same, which
list and assessment roll he shall deliver