Mohave County miner., 1907-03-16

as in cases of other misdemeanors.
 Section 8. If any person required by this Act to make or file any state- ment or to verify under oath or affirm ation any statement, shall wilfully make such statement false in any ma- terial respect, or shall wilfully verify any false statement under oath or af firmation, such person shall be deemed guilty of perjury and upon conviction thereof shall be punished as is by law provided for. the punishment of per- jury.
 Section g. The assessor at any time shall have the right and power to ex- anime the records of any person, cor poration, partnership, or association engaged in mining as mentioned in these sections as the same may pertain to the yield of ore or other mineral products, in order to verify the state- ment made by such person, corpora tion, partnership, or association, and II II Otu ouCh CAdlb duO OOHCh formation he finds such statement or any material part thereof wilfully false, he must assess in the same man. ner as if no statement had been made or delivered; Provided, however, the Territory or the owner of such mine or mining claim shall have the right to appeal to the district court, as pro- vided in this Act.
 Section 10. No other tax on mines and mining claims shall be levied oth- erwise than as provided by this Act, and the taxes mentioned in this Act must be collected, and the payment thereof enforced, in the same manner as is provided for the collection and enforcement of other taxes, and every such tax is lien upon the mines or mining claims from which the product or products are extracted, with 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 II. The duty of the assess or, the board of supervisors, and the clerk of the board of supervisors and all other officials as to the assessment of the products of mines, the state- ments and returns to be made, the equalization thereof and other official acts, shall be the same, except as herein provided, as their duties now are regarding the assessment of other property. and said assessment roll of the yield of mines and mining claims shall be deemed and treated as part of the General Assessment Roll of the county. ..
 Section 12. In the event of the Ter ritory or the owner of any such pro- ductive mine or mining claim being dissatisfied with the valuation fixed by the assessor or by any County Board of Equalization, such owner, or the Territory at the relation of the Att torney General, shall have right to appeal from the valuation as finally fixed, to the District Court of the county in which said mine or mining claim is situated, in the manner pro- vided for in Paragraph 1875, (Section 45), Revised Statutes, 1901 and subject to all the conditions and requirements of said Paragraph 3875 including the prepayment of taxes, provided, that in case of such appeal by the Territory, the same may be taken by serving said notice, stating such appeal upon the owner and clerk of the board of super visors. The only issue to be tried by said court upon such appeal is wheth- CT the true average value according to quotations above mentioned was cor rectly found by said assessor, and whether the statement rendered by the owner of said mine or mining claims or the assessment thereof of the | yield of said mine or mining claims, for the period covered by the state ment, is true and correct. Twenty | per cent of the value as found by said | court shall be the basis of taxation; Provided, however, that if the owner of any such productive mine or mining claim shall refuse or neglect to make and deliver under oath its statement | required under this Act, or make any | such statement, required by this Act, wilfully false, the basis of taxation shall be the full value of the yield.