Mohave County miner., 1907-03-16

?. The description and location of such mine or mining claim, stating therein the name, area in acres, min- ing district and county. If there is no mining district established, then it's location with relation to the nearest established district.
 3. The yield of such ores or mineral products in constituents of commercial value, that is to say, the number of ounces of gold, silver and the number of pounds of copper, lead or other con- mercially valuable constituents of said ores or mineral products during the period covered by the statement. This statement shall also give the value of the same in money during the period covered by the statement, such value in money to be determined as provided in Section 4 of this Act.
 The form of said assessment roll, as well as the form of the statement pro- vided for iu Section 3, shall be pre- pared by the Public Examiner in con- formity with the provisions of this Act, and he shall furnish said form to the assessor of each county in order that such forms may be uniform through out the Territory.
 4. To total amount of taxes, to be ascertained as hereinafter provided. Section 4. It 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 York City, or any other standard paper giving the market reports for the next preceding year, and twenty per cent of such gross value in money S .aIl constitute the total amount upon which the levy of taxes for the current year shall be fixed and made. And said assessor shall return twenty per cent of such gross value as the assess ment upon which the levy of taxes shall be made upon the claims covered by said statement.
 Section 5. Thek kvalue of non-pro- dpctive patented mine, within the meaning of this Act, for the purpose of taxation, and of all reduction mills, machinery, appliances and improve ments located thereon shall be ascer- tained by the assessor. i. for the county wherein the same rare located in the same manner as the sssvalue of other property is ascertainedby said assess or, and the same rate of taxation shall be levied as is levied upon other prop erty in the same county; Provided, that all on-productive, unpatented mines or mining claims shall be free from taxation; but nothing in this Act shall be taken or understood to ex- empt from taxation any mills, ma- chinery, reduction works, appliances, or Improvements located upon said productive or non-productive, patented or unpatented mine or mining claim.
 Section 6. 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, exclusive of machinery, reduc- tion works, smelters, appliances and all other working Improvements or personal property, which shall be sep arately valued and taxed as other property. Where surface ground in such claim or mine is used for pur- poses other than mining and has sep- arate and independent value for such other purposes, in such case said sur- face ground or any part thereof so used for other than mining purposes shall be taxed as other property.
 Section '. If any person, corpora tion, partnership or association en- gagged in mining as mentioned in this Act shall refuse or neglect to make and deliver under oath to the assessor the statement required by this Act, or to comply with the other require m ent of this Act, the assessor must note the refusal on the assessment book opposite the name of such person, corporation, association or partnership, and must make an estimate of the ores person, corporation, partnership or as- sociation, and enter the same upon the