Weekly Arizona journal-miner., 1907-02-06

partnership or association engagcd in mining, as mentioned in this act, shal
 refuse or neglect to mako and deIive1 upJcr oath, to the assessor, inc state
 mcni required by ihis aci, or to con
 ply with the other requirements Of th
 nr,. ,bc assessor must note the rcfus
 on ,hc assessment book opposite
 name of such person. corporation, ass
 citation or partnership and must nal
 an estimate of fine value of the gro(
 rroduc,s of the ores mined or extrac
 cd bv such person. corporation, partnc
 shin or assuci1tiou. and enter the sam moon inc assessment roll and the valu so fixed by the assessor shall not b
 reduced.
 In making the estimate of value pro vidcd for in this section the asscsso
 shall have the power to subpoena and examine on oath any person m rclatioa to the gross products of ores mined and extracted in the county in which such mines are situated. Every per. son who wilfully refuses to appear and testify when requested SD to do by th, | assessor. as above provided. for cack and every refusal. and as often as the same tx repeated. shall forfeit to the | couutv the sum of SiO0, to bc recovered ! by action brought in the name of the assessor. in iustico's court All money recovered by any assessor under the provisions of this section must be paid by him into inc county treasury of h. county
 See o. If any person required by| this act to make or file any statcmch, or verify under oath ar affirmation any statement. shall wilfully make such statement false in any material respect or shall wilfully verify any false state mcnt under oath or affirmation, sub, person shall hc deemed guilty of per
 iurv, and upon convic ion thereof shall
 be punished as is by law provicd fO'
 the punishment of perjury.
 See. 10. If, in the opinion of tho
 assessor the statement required by this
 act to bc filed. is false or incomplete,
 hc must assess the gross product of the
 mine or mining claim. covered by said
 siatcmcn, in the same manner as if mol
 statement had been made or delivered
 Provided, however. 'hc owner of such
 mine ar mining claim shall have the
 right of appeal to the district court Of
 the county in which said mine or min
 or assessment of the assessor. Said ap
 peal shall bc taken by giving written
 notice to that effect to the assessor within thirty days after his determine
 ton of said assessment, said notice to
 bc served as n summons in civil ac
 ton. Within twenty days after the 1, service of such notice the assessor shall
 transmit to the clerk of said district court certified copy of the record of : said assessment. Thereafter the pro. ccdurc shall bc according to the law , of procedure of district courts of this e Territory; and the issue to be tried upon such appeal shall be the value of the gross product of the mine, mines or mining claim or claims in question, and . according io the provisions of this aci. Twenty per cent of the actual value 50 determined by the court upon such . hearing shall bc the assessed value of the property in question and the assess , or shall cause his record to conform to such finding and shall return such value as the assessment for such property. See. II. No other tax on mines and mining claims shall bc levied other thar
 as provided by this act, and the taxc' | mentioned in this net must be collected r and the payment thereof enforced il the same manner as is provided for th' collection and enforcement of othe ? taxes, and every such tax Is lien up on the mines or mining claims iron ? which the product or products are ex
 tracted, which lien attaches on the frs Monday in February of each year, am
 the sale for delinquent taxes shall b'
 be made as provided for the sale O
 real estate for delinquent taxes.
 See. l2. The duty of the assessor the board of supervisors and the clerl , of the board of supervisors, and al other officials as to the assessment O the products of mines, the statemsn nt , and returns to be made, the eqraliza iion thereof and other official acts, shal be the same, except as herein provided
 as their duties now are, regarding th