Arizona republican., 1907-02-14


} mill, mining machinery, smelling
plants, reduction works, water supply,
tramways. appliances. fixtures. sup
piles and materials exclusively used
in or used in connection with the..ex-
traction, reduction. treatment or THE
handling of the product OF such mines;
and no other. different or further tax
for territorial or county purposes shall
be levied or collected upon the same
provided, that any surface ground
Of such mine which may be used ex-
clusively for other purposes shall be
taxed. in addition to the tax herein
provided, according to its value for
such other purposes. and provided
further that any plant. mill, mining
machinery, smelter. reduction works
fixtures or appliances owned or oper-
lated in connection with such mines
land used in part for the reduction and
Treatment of the products thereof and
part for the reduction and treatment
lof custom product or product from
other mines. shall be valued as other
property. and the assessable value
thereof shall be fixed at the same
proportion to its total cash value, as
the value OF custom product treated
during the said preceding year bears
to the total value of products treated
during said year.
All plants. mills and reduction works
operated independently of any mine
and used wholly as a separate COM
mercial enterprise in milling or reduc-
ing ores shall be subject to taxation in
the same manner as other real and
personal property.
Section 10. If any person engaged in
mining as mentioned in this act re-
fuses or neglects to make and deliver
under oath to the assessor of the coun-
~ where the minefis located the state
ment as required by this act.
or fails to comply with the
other requirements OF this act. the as
SCISSOR must note the refusal on the
assessment book opposite the name of
such person, and must make an esti-
mate of the gross value in money of
J the product mined or extracted by
such person. and enter the proper as
sessment upon the assessment roll i'm
the manner provided by section of
| this act. Ard if the assessor shall at
any time ascertain that any statement
| OF any person owning or operating a
mine or mining claim Is false or in,
complete, he must assess the mine in
the same manner as il no statement
has been made and delivered, and en-
ter such assessment upon the assess
ment roll. In making the estimate of
value provided for in this section. the
assessor shall have the power to sub
poena and examine on oath any per-
son regarding the amount of the gross
proceeds and the value thereof. mined
and extracted in his county during
said year.
Every person who wilfully refuses
to appear and testify when requested
so to do by the assessor as above pro-
vided. for each and every refusal. and
as often as the same is repeated, shall
forfeit to the county the sum of one
hundred dollars to be recovered by
action brought in the name of the as
SCISSOR in any court of competent juris-
diction. Any money recovered by an
assessor as provided for in this section
must be paid by him into the treasury
OF the county where the mines and
mining claims are situated.
Section IL If any person required
by this act to make or file any state
ment under oath or affirmation shall
willfully make or give under oath or
affirmation any such statement which
he knows to be false in any material
matter, he shall be deemed guilty OF
perjury, and upon conviction thereof
shall be punished therefor as is pro-
vided by law for the punishment of
perjury.
Section u. In the event the owner Of
any such mine is dissatisfied with the
valuation fixed by the assessor as
provided in section 10. such owner
shall have the right to appeal to the
district court of the county in which
such mine or mining claim is situated.
and such court shall hear and deter
mine the question OF the amount of
the product and the value thereof. and
to fix the value thereof during the
calendar year preceding the first Mon
day in February OF such year. The
only issues to be tried by the court
shall be:
Whether the true amount and char
acter of the product have been ascer-
tanned, whether such product has been
correctly valued. and whether the
proper valuation has been entered
upon the assessment rolls.
preceding section must be collected
and the payment thereof enforced in |
the same manner provided for the coll !
lection and enforcement of other taxes; |
and every such tax IS lien upon such |
mine or mining claims. which lien at
taches on the first Monday of Febru- /
airy in each year; and the proceeding
for the enforcement of said lien and |
IL.
sale of said mine or mining claim for
delinquent taxes shall be had and /.
made in the same manner as provided /
in other tax cases.
Section Il. All laws and parts OF
laws i'm conflict with the provisions OF |
this act, are hereby repealed.
Section Is. This act shall take ef- /
feet and be in force from and after the /,
date OF its passage.
LAWS THAT MAY BE.