Arizona republican., 1907-02-22

any board of equalization. such oEHrE shall have a right to appeal fron sAa valuation as finally fixed. 0 ths dts- trict court of the county in which saLf mine or mining claims is situated. ia the manner provided for in paraErassa 1875 (Sec. 45). Revised Statutes Dc 1901, and subject 10 all the cOnditioas and requirements of said paragraph 3S75, including the prepayment Of tax es The only issue to be tried Oy ssiat court upon such appeal is whether Inc true average value according to us=o- | tatiOns above mentioned waA correct | ly found by said assessor. and Sh-sA-r the statement rendered by the osH-r of said mine Or mining claims o- tAss ' assessment thereof Of the yield 0s saist mine or mining claims. for the p<Ti.st i covered by the statement iz true sslst correct Twenty per cent Of the vst1s' so found by said court shall be tls basis of taxation.
 ! Section 6. The value Of a non-p-o- ductive patented mine within ths- meaning of this act. for the purpos.s of taxation. and of all reduction miES. machinery. appliances and improve ments located thereon shall be axcer. ] tained by the assessor for the county | wherein the same are located ia sAs- same manner as the value of sea-r property is ascertained by said asse-- sOr. and the same rate Of taxation shall be levied as is levied upon other property in the same county: provided. | that all nOn-prOductive unpatented mines or mining claims shall be free | from taxation: but nothing herein shall be taken or understood tO exempt from taxation any mills. machinerv. reduction works. appliances. or i'm | provements. located upon said non productive. unpatented mine or min ing claim
 | Section :. The taxes levied upon all mines and mining claims in sccogdance with the provisions Of this act shall be in full of all taxes on the same. ex- J elusive of machinery. reduction works. smelters. appliances and all other sur | face improvements or personal prop erty. where surface ground embraced in such a claim or mine is used for ! purposes other than mining and has a separate and independent value for such other purposes. in such case said surface ground Or any part thereof SD used for other than mining purposes shall be taxed as other property.
 Section s. IT any person. corpora tion. partnership. or association en- gagged in mining as mentioned in this act shall refuse or neglect Co make and deliver under oath to the assessor the statement required by this act or to comply with the other requirements or , this act. the assessor must note the refusal on the assessment book Oppo- site thS name of such person. corpora tion, association or partnership and must make an estimate of the value Ot the gross products of the ores mined or extracted by such person. corpora. ton. partnership or association, and enter the same upon the assessment roll.
 In making the estimate Of value pro- dived for in this section the assessor shall have power to subpOenea ana examine on oath any person in rels- ton to the gross products of ores mined and extracted in the county in which such mines are situated. Every person who wilfully refuses tO appear and testify when requested so tO do by the assessor as above provided. for each and every refusal shall be deemed guilty of a misdemeanor and upon con- viction thereof shall be punishable a. in cases of other misdemeanors.
 Section 9. If any person required by this act to make or file any statement or to verify under oath or affirmation any statement. shall wilfully make such statement false in any material respect or shall wilfuHy verify any false statement under oath or affirma- tion. such person shall be deemed guilty of perjury and upon conviction thereof shall be punished as is by law provided for the punishment of per jury.
 Section 10. IT in the opinion Of the assessor the statement required by this act to be filed is false or incom- plete he must assess the gross product of the mine or mining claim covered by said statement in the same manner as if no statement had been made and delivered. Provided. however. the own CT of such mine or mining claim shall have the right of appeal to the dis-
 trict court, as provided in this act T Section II. No other tax on mines and mining claims shall be levied Oth- erwise than as provided by this act and the taxes mentioned in this act must be collected. and the payment
 NAA'-NoA fAAAbAN NEA AlA laAf same AlAllllAfE as is provided for the collection and Endorsement of other taxes and every such tax is lien upon the mines or mining claims from which the product or products are extracted. which lien attaches on the first day of January of each year. and the sale for delin- quent taxes shall be made as provid- cd for the sale Of real estate for de- linquent taxes.
 Section F. The duty of the assessor the board of supervisors. and the clerk of the board of supervisors and all other officials as to the assessment or the products of mines. the statements and returns to be made. the equaliZ8- tiOn thereof and other official acts. shall be the same. except as herein provided. as their duties now are re- garding the assessment of other prop erty. and said assessment roll of the | gross product of mines and mining claims shall be deemed and treated ls a part of the general assessment roll of the county.
 |, Section f. This act shall take ef- feet and be in force from and after it's passage and approval
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