Arizona republican., 1907-02-14

be verified by the oath or affirmation
lof such person. his superintendent or
agent, who must deliver the same to
4 the assessor of the county in which
such mine or mines are situated, on or
before the first Monday in May of each
year.
! Section 4. The assessor must pre-
pare at the same time he prepares the
general assessment roll, another as
sessment roll called the Assessment
! Roll of Productive Mines" alphabet
ically arranged, in which must be list
ed the gross proceeds of all the mines
/ in his county, and in which must be
specified in separate columns and I'M
/ der the appropriate head:
/ l. The name and address of the
owner Of the mine.
.. The description and location of
the mine, sufficient to identify the
same.
3. The gross yield in pounds or
ounces.
/ 4. Twenty-Five per cent OF the value
! of such gross yield in money.
! 5. The total amount Of tax
/ Section 5. The value of productive
mines and mining claims for the pur-
pose of assessment and taxation is
hereby fixed at 25 per cent of the
value of the gross proceeds. in money
mined or extracted by such person
from such mine or mines during the
year next preceding the first Monday
in February OF each year beginning
A. ID. 1907, and no board or officers
shall have power to change the same
in any manner whatsoever, nor shall
the same be altered in any classified
ton of values by any board or officer.
except by the district court in the case
of an appeal as hereinafter provided.
Section 6. All non-productive pat
ented mines and mining claims, and
all reduction mills, machinery. APP
planes and improvements located
thereon, shall be assessed and taxed
like other property. according to the
value thereof, and in ascertaining such
value the assessor shall, in addition to
the other requirements of this
act takes into consideration the
location thereof. the proximity to.
other mines or mining claims and any
other matters which may rend to as
sist him in arriving at a fair and
equitable valuation of such property:
and, provided further, that nothing
in this act contained shall be construed
as giving the assessor any right to
assess a non-prOdUcing patented min
ing claim at a greater sum per acre
than Is assessed per acre against the
lowest producing mine or mining claim
as herein defined, situated in the same
locality.
Section Z. All non-productive. I'M
patented mines or mining claims shall
be free from assessment and taxation:
but nothing herein shall be taken or
understood to exempt from taxation
any mills. machinery, reduction works.
appliances, improvements, located up
on said productive, Unpatented
mine or mining claim.
Section s. In case the mine or min
ing claim shall not be patented, or en-
tered for patent, but shall be assess
able and taxable under this act on ac-
count of producing gross proceeds. |
then the possession shall be the sub
ject of the assessment. and if said
mining property be sold for taxes lev
led. the sale for such tax shall pass
the title and right of possession to the |
and the number of survey
or the name Of the lode or claim, and |
the name Of the mining district, shall
be sufficient description for purposes
of assessment and taxation o; mining
property.
Section 9. The taxes provided to be |
levied and collected upon productive
mines and mining claims in accordance |
with the provision Of this act shall be