Daily Arizona silver belt., 1907-02-17
MINE TAX BILL
 WHICH PASSED
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 refusal on the assessment book opposite the name of such person, and must make such person, and enter the proper assass ment upon the assessment roll in the manner provided by Section 1 of this act. And if the assessor shall at any time ascertain that any statement 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 as. sessment upon the assessment roll. In making the estimate of value provided for in this section, the assessor shall have the power to subpoena and exam inc on oath any person regarding the amount of the gross proceeds and the value thereof, mined and extracted in his county during said year.
 Every person who wilfully refuses to appear and testify when requested so to do by the assessor as above pre- yided, for each and every refusal, and as often as the same is repeated, shall forfeit to the county the sum of one hundred dollars, to be recovered by action brought in the name of the as sessor in any court of competent juris dietion. 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.
 Section II. If any person required by this act to make or file any state 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 per jury.
 Section 12. In the event the owner of any such mine is dissatisfied with the valuation fixed by the assessor as pro vided 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 determine 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 Monday in Febru- ary 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 aseer- 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 collected and the payment thereof enforced in the same manner provided for the collec. tion and enforcement of other taxes {; and every such tax is a lien upon such mine or mining claims, which lien at. taches on the first Monday in 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 mining claim for de- linquent taxes shall be had and made in the same manner as provided in other tax cases.
 Section IA. All laws and parts of laws in conflict with the provisions of this act are hereby repealed.
 Section 15. This act shall take eff feet and be in force from and after the date of its passage.