Bisbee daily review., 1907-02-19
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 ssGb.g ( Aij Hgg productive pal l sHiag mines HHH HlHiHE fi4iB,A, sUd l sH FfdggilsH HlIlls. MaghiHfFE, HEEii l sffas and iWTHFEWSsia israiui ihege 1 en- HNaii bE assessed AHd isEEd line l gi tlAf property, according lG lha value | lBaFegt, sHd ta aaaaHaiRiHa snCh value l ibf EsEssEST sHai in addition Co the | G3bHg fsaui faW aHis Gf this aFt take ! into consideration ths location thereof, l inc proximity 10 other mines or min | ipE cihiWs and any other matters l which may tend 10 assist him in Rf. | irving at fair and equitable valuation | of such property; and, provided fur. | ther. that nothing fin this act contained | shall be construed as giving the as- sessoT any right to assess a non-pro- l ducing patented mining claim at a ] greater sum per acre than is assessed i per acre against the lowest producing ] mine or mining claim as herein de | fined, situated in the same locality
 Section '. All non-productive, un- patented mines or mining claims shall l be free from assessment and taxation; | but nothing herein shall be taken or | understood to exempt from taxation | any mills, machinery, reduction works, 1 appliances, Improvements, located up i on said non-productiye, unpatented | mine or mining claim.
 Section S. In case the mine or min [ ing claim shall not be patented, or en- tered for patent, but shall be assess l able and taxable under this act on ac- 1 count of producing gross proceeds, | then the possession shall be the sub ject of the assessment, and if said | mining property be sold for taxes lev led, the sale for such tax shall pass the title and right of possession to the | purchaser, and the number of survey ! or the name Of the lode or claim, and l the name of the mining district, shall | be sufficient description for purposes ! of assessment and taxation of mining | property.
 Section g. The taxes provided to be | levied and collected upon productive l mines and mining claims in accordance | with the provisions of this act shall be ! in full and in lieu of all other taxes 1 upon such mine or mines, and any mill, mining machinery smelting plants, reduction works water supply, ] tramway, appliances, fixtures, sup plies 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, according to it's value for such other purposes. and provided further that any plant. mill. mining machinery, smelter. reduction works, fixtures or appliances owned or oper- ated in connection with such mines and used in part for the reduction and treatment of the products thereof and part for the reduction and treatment of 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 it's total cash value, as the value of custom product treated during the said preceding year tNlrs 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 shail be subject to taxation. in the same manner as other real and personal property.
 Section 10. If aay person engaged in mining as mentioned in this act re- fuses or neglects to make and deliver under oath to the assessor If the county wher. the mine Is located the statement as required by this act. or falls to comnfv with the other redrire- ments of this act. the assessor must note the refusal on. the assessment kr.rfr A. -..-A