Bisbee daily review., 1907-03-17
FULL TEXT IF DORAN MINE
 TAX LAW RECENTLY PASSED

1 shall be in full of all taxes on the
 upon said non-productiye unpatented
 mine or mining claim.
 ,. The yield of such ores or min
 eral products in constituents of com. l1erclal value, that is to say. the num-
 Der of ounces of gold, silver and the
 number of pounds co~~er. lead. or oth- CT commercially valuable constituents
 Of said ores or mineral products dur Ing the period covered by the state
 ment- This statement shall also give
 the value of the same in money during the period covered by the statement,
 such value in money to be determined as provided in section of this act.
 The form of said assessment roll, as well as the form of the statement
 provided for in section 2, shall he prepared by the public examiner in
 conformity with the provisions of
 this act. and he shall furnish said
 form to the assessor of each county in order that such forms may be uni
 form throughout the Territory.
 1. The total amount of taxes, to be ascertained as hereinafter provided.
 Section A.. It shall be the duty oi
 the assessor to ascertain the value Of these products as follows. He shall compute the value thereof based up- on the average market quotations of each of such products in New York City as evidenced by some establish ed authority on market report such as the Engineering and Mining Jour- nal'' of New York City, or any. other standard paper giving the market re- ports for the next preceding year and 9 per cent of such gross value in money shaIi constitute the total amount npon which the levy of taxes for the current year shall be fixed and made. And said assessor shall return 25 per cent of such gross Value as the assessment upon which the levy of taxes shall be made upon the claims covered by said statement.
 Section 5. In the event of the owner of any productive mine or min ing claim being dissatisfied with the
 valuation fixed by the assessor or by any Board of Equalization, such owner shall have a right to appeal from the valuation as finally fixed, to the District Court of the county in which said mine or mining claim is situated, in the manner provided for in Paragraph 1875 CSec. 45), Revised Statutes of 1901, and sub iect to all the conditions and require ments of said Paragraph 3S75 in- cluding the prepayment of taxes. The only issue to be tried by said court upon such appeal is whether the true average value according to quotations above mentioned was correctly found by said assessor, and whether the state ment rendered by the owner of said mine or mining claims or the assess ment thereof or the yield of said mine Or mining claims. for the period coy cred by the statement is true and cor rect. Twenty-two and half per cent of the value so found by said court shall be the basis of taxation.
 Section G. The value of a non productive patented mine within the meaning of this act, for the purposes of taxation, and of all reduction mills machinery appliances and improme- ments located thereon shall be ascer- tained by the assessor for the coun- ty wherein. the same are located in the same manned as the value Of oth CT property is ascertained Dy said assessor, and the same rate of taxa tion shall be levied as is levied upon other property in the same county: Provided, that all non-productive un- patented mines or mining claims shall be free from taxation; but noth- ing herein shall be taken or under stood to exempt from taxation any mills, machinery. reduction works, appliances, or improvements located same exclusive of machinery, reduc- tion works. smelters, appliances and all other surface Improvements or personal property, where surface ground embraced in such claim or mine is. used for purposes other than mining and has a separate and inde- ]