Arizona republican. [volume] (Phoenix, Ariz.) 1890-1930, 1907-02-03

of ounces of gold. silver. and the num-
Der of pounds of copper. lead. or other
commercially valuable constituents
paid for to the owner of said ores or
mineral products during the period
! covered by the statement. This state
ment shall also give the yield OF the
same in money during the period of
twelve months covered by the state
ment. such yield in money to be deter
mined as provided in section of this
act.
4. The total amount of taxes. to be
ascertained as hereinafter provided.
Section 4. 1t shall be the duty OF
the assessor to ascertain the value Of
these products as follows: He shall
compute the value thereof. based upon
the average market quotations of each
of such products in New York City as
evidenced by some established author
ity or market report such as the EN-
gineering and Mining Journal" of New
Yory City. or any other standard pa
per giving the market records. for the
twelve months covered by the state
ment mentioned in section 9 of this
act, and twenty per cent of such gross
value In money shall constitute the
total amount upon which the levy OF
taxes for the twelve months covered
by said statement shall be fixed and
made. And said assessor shall return
twenty 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.
Of any such productive mine or min
ing claim is dissatisfied with the val
uation fixed as herein provided. such
owner shall have the right to appeal
To the district court of the county in
which said mine or mining claim Is
situated. and such court shall hear and
determine the question OF value there
Of: and said courts are hereby author
lied. empowered and directed to fix
the average values OF said products in
the same manner as the assessor is re-
quired TO do for the period of twelve
months next preceding such assess
ments by this act. The only issue to
be tried by said court is whether the
true average value according to the
quotations above mentioned was cor
rectly found by said assessor. Twenty
per cent of the value so found by said
court shall be the basis OF taxation.
Appeals shall be taken by written
notice to that effect to the assessor
and served upon him in the same man
ner as a summons in a civil action.
All appeals under this act must be
taken within thirty days after the de-
termination of the amounts fixed by
the assessor.
Section s. The value of a nOn-prO-
ductive patented mine within the
meaning OF this act, for the purposes
OF taxation. and of all reduction mills.
machinery. appliances and improve
ments located thereon shall be ascer-
.ained by the assessor for the county
wherein the same are located in the
same manner as the value of other
property is ascertained by said as
SCISSOR and the same rate Of taxation
shall b. levied as is Ieviel upon other
property in the same county; Provid-
cd. that all productive. impatient
ed mines or mining claims shall be
free from taxation: but nothing here
I'm shall be taken or understood to
exempt from taxation any mills. ma
chinery. reduction works. appliances.
improvements. located upon said nom
productive. unpatented mine or min
ing claim.
Section Z The taxes levied upon all
mines and mining claims in accord
ance with the provisions of this act
shall be in full of all taxes ON the same
including the machinery and applian-
ces used exclusively for said mines
and mining claims in the mining or
extracting of the ore or other mineral
product from the same. except where
surface ground is used for purposes
other than mining and has a separate
and independent value for such other
purposes. in which case said surface
ground or any part thereof so used for
other than mining purposes shall be
taxed as other property.
Section S. II any person, corpora
ton partnership or association engag-
ed In mining as mentioned in this act
shnlI refuse or neglect to make and
deliver under oath to the assessor the
statement required by this act or to
comply with the other requirements Of
this act. the assessor must note the
refusal on the assessment book oppo-
site the name of such person. corpora
tion. association or partnership and
must make an estimate of the value of
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; and the value so fixed by the
assessor shall not be reduced.
In making the estimate of value pro-
vided for in this section the assessor
shall have power to subpoena and ex-
anime on oath any person in relation
to the gross products of ores mined
and extracted in the county in which
such mines are situated. Every per-
son who wilfully refuses to appear and
testify when requested so to do by the
assessor as above provided. for each
and every refusal. and as often as the
same is repeated. shall forfeit to the
the sum of one hundred dol
lars. to be recovered by action brought
i'm the name of the assessor in a JUS
tees court. All money recovered by
any assessor under the provisions Of
This section must be paid by him into
the county treasury of his county.
Gncfion II narSnn rpnrtirad