Arizona republican., 1907-02-22
THE SUBSTITUTE
 MINE TAX BILL
The Subject of Yesterday s
 Heated Discussion
The Points of Difference Between It and the orig inal No 45.

45. the subject of the discussion yester- day in the joint meeting of the coun- cil and house committees:
 Be it enacted by the legislative as sembly of the territory of Arizona:
 Section l. For the purpose of this act all mines and mining claims of whatever kind or character situated in the territory of Arizona shall be di- vided into two classes. as follows:
 l. Productive mines and mining claims:
 ?. productive mines and min- ing claims.
 A productive mine or mining claim shall be:
 (a) One that during the twelve months preceding the first day of Jan uary of each year. beginning A b. 1gO7, has produced ores or mineral products of any kind or character aggregating in value as fixed by section of this act thirty-seven hundred and fifty dol lars or more.
 tb) A number of mines or mining claims located in the same mining dis trict and under one ownership, from one. several. or all of which are pro- duced during such year ores or min etal products of any kind or character aggregating in value, as fixed by sec ton of this act an amount equal to thirty hundred and fifty dollars or more per claim.
 All other mines and mining claims shall be classed as comprehensive.
 Section 2. Every person. corpora ton, partnership or association engag- ed in mining upon any mine or mining claim of any kind or character, shall. between the first day of January and the first Monday in May in each year, make out a statement of the above named ores or mineral products from each mine or group of mines owned or worked by such person. corporation. partnership. or association during the twelve months next preceding the first day Of January in each year. derived from the working thereof. Such state ment must be verified by the oath or affirmation of such person or the man. ager. superintendent or agent of such corporation, partnership or association and must be delivered on or before the first Monday in May of each year. to the assessor of the county in which such mine. mines. or mining claim or claims are situated. and to the audi tor of the territory. Said statement shall show the following:
 The name and the address of the owner.
 The description and location of the mine. mines. mining claim or claims. covered by said statement. giving the name, area in acres. mining district and county. If there Is no mining dis trict established, then the location with relation to the nearest established dis trict.
 The number of tons of ore or other mineral products extracted from said mine or mining claims during the period covered by the statement.
 The amount and character of such ores or mineral products and 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 commercially valuable constituents of said ores or mineral products during the period covered by the statement.
 Section 9. The assessor of such county shall prepare on or before the first Monday in May of each year an assessment roll cafled the Assessment Roll of the Gross Product of Mines and Mining Claims" alphabetically ar ranged. in which shall be listed the gross product of all the mines and min- ing claims in his county. and in which shall be specified in separate columns and under the following heads
 1. The name and address of the owner of the mine or mining claim.
 ?. The description and location of such mine or mining claim. stating therein the name. area in acres. mining district and county. If there is no min ing district established. then its lOca- ton with relation to the nearest estab- lished 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 num- Der of pounds of copper. lead, or Oth- CT commercially valuable constituents of said ores or mineral products dur ing the period covered by the statement This statement shall also give the val ue 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 or said assessment roll, as well as the form of the statement provided for in section ?, shall be pre- pared by the public examiner in con- formity with the provisions of this act, hn e1a Gh zaf fN ha assessor of each county in order that such forms may be uniform throughout the territory.
 The total amount of taxes. to be |ascertained as hereinafter provided. Section f. 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 JournalH of New York City. or any other standard pa per giving the market reports for the next preceding year. and twenty per cent of such gross value in money shall 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 assessment upon which the levy of taxes shall he made upon the claim covered by said statement.
 Section ,. In the event of the own- CT of any such productive mine or min-