Bisbee daily review., 1907-03-17

pendent value for such other pur- poses, in which case said surface | ground or any part thereof so used
 for other than mining purposes shall
 be taxed as other property. Section '. The taxes levied upon all mines and mining claims in accogd- ance with the provisions of this act
 ing district and county If there is
 no mining district established. then its location with relation to the near. est established district.
 Section 8. If any person, corpora ton. partnership, or association en- gagged in mining as mentioned in this act shall refuse or neglect to make and deliver under oath to the assess
 Or the statement required by this< act or to comply with the other re-
 quirements of tk4s act, the assessor must note the refusal on the assess
 ment book opposite the name of such person, corporation, association or partnership and must make an esti- mate of the value of the gross prod ucts of the ores mined or extracted by such person, corporation, partner ship or association. and enter the same upon the assessment roll.
 In making the estimate of value provided for in this section the assess or shall have power to subpoena and examine on oath any person in re- lation to the gross products Of ores mined and extracted in the county in which such mines are situated. Every person who willfully refuses to ap-f pear and testify when requested so. to do by the assessor as above pro- vided, for each and every refusal shall be deemed guilty Of a misdemeanor and upon conviction thereof shall be punishable as in cases of other mis- demeanors.
 Section g. If any person required by this act to make or, file any state ment or to verify under oath or af- firmation any statement. shan will E fully make such statement false in any material respect or shall will fully verify any false statement under oath or affirmation, such person shall
 be deemed guilty of perjury and upon conviction thereof shall be punished as Is by law provided for the punish ment of perjury
 Section 10. If in the opinion of the assessor the statement required by this act to be filed is false or incom- plete he must assess the gross pro duct of the mine Or mining claim, covered by said statement in the same manner as if no statement had been made and delivered, Provided, how S ever, the owner of such mine or min ing claim shall have Ae right Of ap- peal to the District Court, as provideda in this act.
 Section II. No other tax on mines and mining claims shall be levied S otherwise than as provided by this act, and the taxes mentioned in this act must be collected, and the pay ment thereof enforced, in the same manner as is provided for the collec- tion and enforcement of other taxes and every such tax is a lien upon the mines or mining claims from which the product or products are ex- tracted, which lien attaches on the first day of January of each year, and the sale for delinquent taxes shall be made as provided for the sale of real estate for delinquent taxes.
 Section 12. The duty of the as- sessor, the board of supervisors. and the clerk of the board of supervisors and all other officials as to the as- sessment of the products of mines, the statements and returns to be made, the equaliza5ion thereof and other official acts, shall be the same, except as herein provided, as their duties now are regarding the assess ment of other property. and said as- sessment roll of the gross product of mines and mining claims shall be deemed and treated as a part of the general assessment roll of the coun-, ty.
 Section 13. This act shall take eff feet and be in force from and after its passage and approval.