Daily Arizona silver belt., 1907-02-07

above mentioned was cor rectlv 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 AIS a summons in civil action. All appeals under this act must be taken within thirty days after the determna- ton of the amounts fixed by the asses sor.
 Section G. The value of non'pro- ductiye patented mine within the mean ing of this act, for the purposes of tax ation, and of all reduction mills, ma chinery, appliances and improvements located thereon shall be ascertained by the assessor for the county wherein the same are located in the same manenr' as the value of other property IS aseer' tained by said assessor, and the same rate of taxation shall be levied as IS levied upon other property in the same county; Provided, that all non-produe- tive, unpatented mines or mining claims shall be free from taxation; but nothing herein shall be taken or understood to exempt from taxation any mills, ma chinery. reduction works, appliances, improvements, located upon said non productive, unpatented mine or mining claim.
 Section :. The taxes levied upon all
 mines and mining claims in accordance
 with the provisions of this act shall be in full of all taxes on the same inelud ing the machinery and appliances 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 val
 ue for such other purposes, in which
 ease said surface gronnd or any part
 thereof so used for other than mining
 purposes shall be taxed as other prop erty.
 | Section &. If any person, corpora
 tion, partnership or association engaged in mining as mentioned in this act shal
 refuse or neglect to make and deliver under oath to the assessor the state
 ment required by this act or to comply
 with the other requirements of this act
 the assessor must note the refusal or
 the assessment book opposite the nam'
 of such person, corporation, association
 or partnership and must make an esti mate of the value of the gross product
 of ores mined or extracted by such per son, corporation, partnership or assoeia ton, and enter the sane upon the as sessment roll; and the value so fixed b,
 the assessor shall not be reduced.
 In making the estimate of value pro 3 yided for in this section the assesso shall have power to subpoena and eN 3 anime on oath any person in relatio l to the gross products of ores mined an [ extracted in the county in which sue - mines are situated. Every person wh - wilfully refuses to appear and testif
 when requested to do SO by the assesso r as above provided, for each and ever T refusal. and as often as the same is r' e peated, shall forfeit to the county tn
 sum of one hundred dollars, to be n h covered by action brought in the nam q of the assessor in justices s court. A
 money recovered by any assessor undt Q the provisions of this section must ] l. paid by him into the county treasur }, of his county
 c Section 9. If any person required b f this act to make or file any statemer e or to verify under oath or afirmatiO
 any statement, shall wilfully make sue T. statement false in any material respe' l or shall wilfully verify any false stat Is ment under oath or affirmation, suc II persons shall be deemed guilty of pc e jury and upon conviction thereof sha z be punished as is by law provided f. n the punishment of perjury.
 # Section 10. If in the opinion of tl n assessor the statement required by tn e. act to be filed is false or ineomplet le he must assess the gross product of tl
 mine or mining claim, covered by sa le statement in the same manner as if
 statement had ben made and deliyere ,f Provided, however, the owner of SUI lg mine or mining claim shall have t n right of appeal to the district court To the county in which said mine or mi O. ing claim is situated from such acti, g. or assessment of the assessor. Said a
 peal shall be taken by giving writt IT. notice to that effect to the assess IT. within thirty days after his determin CT ton of said assessment, said notice n- be served as summons in civil { CT ton. Within twenty days after the s' i'd vice of such notice the assessor sh n transmit to the clerk of said distri ed court, certified copy of the record lll said assessment. Thereafter the p ey eedure shall be according to the law " procedure of district courts of this t in ritOry and the issue to be tried up in such appeal shall be the value of
 gross product of the mine, mines or m be ing claim or claims in question and
 cording to the provisions of this a of Twenty per cent of the actual value of determined by the court upon su all hearing shall be the assessed value on the property in question and the ass ch sor shall cause his record to conform as such finding and shall return such val Dr- as the assessment for such property. h. Section II No other tax on mil ew and mining claims shall be levied oth ,a- wise than as provided by this act, a he the taxes mentioned in this act mi te be collected, and the payment ther'