Daily Arizona silver belt., 1907-02-17

understood to mean persons, corpora. tions, associations, copartnerships, or other business concerns. The term "mine" or "mining claim" used in this act shall be understood to include and mean any mine, mining claim or contiguous group of mines or mining claims owned and operated as one prop erty. The term ''gross proceeds, "gross yield" or "gross product" used in this act shall be understood to mean the gross number of pounds or ounces of gold, silver, copper, lead or other valuable metals or minerals ex. tracted or produced from any mine, without deduction. And the > term "value of gross proceeds in money" shall be understod to mean the gross cash value thereof without subtrac tion, allowance or deduction for the cost of mining, handling, transporting or treat ing such gross product.
 Section ?. All mines and mining claims bearing gold, silver, lead, cop per or other precious or valuable min erals, and possessory rights therein, are hereby, for the purpose of assessment and taxation, divided into two classes, as follows;
 l. Productive mines and mining claims.
 ?. productive mines and mining claims.
 A productive mine or mining claim shall be:
 (a) One that during the twelve months preceding the first Monday of February of each year, beginning A. D. 1907, has produced ores or mineral pro ducts of any kind or character aggre- gating in value the sum of twenty five hundred dollars.
 All other mines and mining claims shall be classed as non-produetive.
 Section 3. Every person engaged in mining upon any productive quartz vein or lode or placer mining claim contain ing gold, silver, copper, lead or other valuable mineral deposits must, between the first Monday in February and the first Monday in May in each year, be- ginning A. D. 1907, make out state. ment of the gross yield of the above named metals or other valuable mineral deposits from the mine or mines owned or worked by such person during the year preceding the first Monday in Feb ruary of such year, and in the event that said mine or mines have not been owned or worked by such person dur ing an entire year preceding said first Monday in February, then such per son must make out a statement of the gross yield as aforesaid for such time as said mine or mines have been actually owned and worked by such person prior to said first Monday in February of such year, and said statement shall con. tain the value of the gross proceeds de- rived from the sale thereof in money, and in cases where the entire yield of such mines for the year preceding said first Monday in February, or other such time aforesaid, shall not have been sold prior to said first Monday in Feb ruary, such statement shall show the amount of money which has been ac- tually received for such portion of said yield as shall have been sold and the value in money of such portion of such yield as shall remain unsold, provided, however, that when the gross yield consists in part of one metal carrying other precious metals in small quan- tity, such precious metals shall be i'm cluded in said gross yield only when such precious metals are present in such quantity as to command price in, the market Such statement musG be verified by the oarh or affirmation of such person, his superintendent or his agent. who must deliver the same to the assessor of the county in which. such mine or mines are situated, on or before the first Monday in May of each year.
 Section 4. The assessor must pre- pare at the same time he prepares the general assessment roll, another assess ment roll called the Assessment Roll of Productive Mines" alphabetically arranged, in which must be listed the gross proceeds of all the mines in his county. and in which must be specified in separate columns and under the ap propriate head:
 I. The name and address of the owner of the mine.
 ?. The description and location of the mine, sufficient to identify the same.
 3. The gross yield in pounds or ounces.
 I. Twenty-Five per cent of the value of such gross yield in money.
 ,. The total amount of tax.
 Section ,. The value of productive mines and mining claims for the pur- pose of assessment and taxation is hereby fixed at 9 per cent of the value of the gross proceeds, in money, mined or extracted by such person from such mine or mines during the year next preceding the first Monday in February of each year, beginning A. D. 1907, and no board or officers shall have power to change the same in any manner whatsoever, nor shall the same be altered in any classified tion of value by any board or officer, except by the district court in the case of an appeal as hereinafter provided.
 Section 6. All non-productive pat ented mines and mining claims, ap- pliances and Improvements located thereon, shall be assessed and taxed like other property, according to the yalue thereof and in ascertaining such