Bisbee daily review., 1907-02-19

son, and must make an ,stimats of The gross value in Wophv z tho prc- duct mined or extracted by such per son, and must make an estimate of tho gross value fin money of the pro- duct mined or extracted by such per son. and enter the proper assessment upon the assessment roll in the man. her provided by section 4 of this act. And if the assessor shall at any time ascertain that any statemen of any person owning or operating a mine or mining claim is false or incomplete, he must assess the mine in the same manner as if no statement has been made and delivered, and enter such assessment upon the assessment roll In making the estimate of value pro- vided for in this section, the assessor shall have the power to subpoena and examine on oath any person regard ing the amount of the gross proceeds and the value thereof. mined and ex- tracted in his county during said year.
 Every person who wilIfully 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
 
 action brought in the name of the as- sessor 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.
 by this act to make or file any state by this act to make or file an ystate- 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 I2. Tn 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- tained, whether such product has been correctly valued. and whether the proper valuation has been entered upon the assessment rolls.
 Section 13. The tax mentioned In the preceding section must be collect ed and the payment thereof enforced in the same manner provided for the collection and enforcement of other taxes; and every such tax is lien upon such mine or mining claims, which lien attaches on the first Mon day of February in each year; and the proceeding for the enforcement of said lien and the enforcement of said lien and the sale of said mine or min Ing claim for delinquent taxes shall be had and made in the same manner as provided in other tax cases.
 Section IA. All laws and parts of flaws in conflict with the provisions of this act, a:'e hereby repealed.
 Section IS. This act shall take eff feet and be in force from and after the ] date of It's passage.