Weekly Arizona journal-miner., 1907-02-06
Is Modelled on Colorado Law Covering Same Points--Provides For the Taxing or Mines. Mining Claims. Ore And Mineral Products
tablihcd district

tnblshcd disltri.
 @ The yield of such ores or miner al products m constituents of conner cial value that tx to say, the number of ounces of gold, silver, and the mum Der of pounds of copper, lead, or other commercially valuable constituents paid Tor to the owner of said ores or min cral products during the period covered by the statement. This statement shall also give the yield of the same in money during the period of twelve months covered by the statement, such yield in money to bc determined as provided in Section | of this act.
 CD The total amount o taxes to be ascoriaincd as hereinafter provided. See. l. It shall hc the duty of the assessor to ascertain the value of these | products as follows: He shall compute the value thereof, based upon inc av- craze market quotations of each of such 1 products in New York City, as evi- ] ''Uf'U 'N Nbillf fNlfnllNU''l NUi NNIllN or market report such ns the "En. ginccring and Mining Journal v of New York City, or any other standard paper, giving the market records, for the twelve months covered by the state. ment mentioned in Section 2 of this act, and 20 per cent of such gross value | in money shall constitute the total amount upon which the levy of taxes for the twelve months covered by said statement shall be fixed and made. And said assessor shall return 20 per cent of such gross value as the assessment up. on which the levy of taxes hall bo made upon the claim covered by said state. ment.
 See. j. In the cvcnr The owner of
 any such productive mine or mining claim is dissatisfied with the valuation
 fixed as herein provided, such owner shall have the right to appeal tO tho
 district court of the county in which
 said mine or mining claim tx situated,
 and such court shall hear and dctcrm.
 inc the question of value thereof; and
 said courts are hereby authorized cm.
 powered and directed to fix the aver.
 age values of said products in the same manner as the assessor is required io do
 for the period of twelve months mex,
 preceding such assessments by this act.
 The only issue to bc tried bv said
 court is whether the truc average value
 according to the quotations above men. toned was correctly found by said as. scssor. Twenty per cent of the value
 SO found by said cour, shall bc the
 basis of taNaiion
 Appeals shall bc taken by written
 notice to that effect to the assessor
 and served upon him in the same man.
 ncr as n summons in n civil action
 All appeals under this act must bc
 taken within thirty days after the de.
 termination of the amounts fixed by the
 assessor.
 See. q. The value of non produc. tive patented mine within the mean.
 ing of this act, for the purposes of tax. alton, and of all reduction rslls, ma. chincry, appliances and improvements located thereon, shall be asccriained by
 the assessor for the county wherein the same are located in the same manner
 ns the value of other property is as-
 ccrtaincd 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. , productive, unpatcntcd mines or mining claims shall be free from taxation: but nothing herein shall he taken or m.
 derstood to exempt from taxation my
 mills, machinery, reduction works. ap. plances or improvements, located upon
 said non productive, unpatcntod mine
 or mining claim.
 See. :. The tayos levied upon all
 mines and mining claims in accordance with the provisions of this act shall he
 in full of all taxes on the same, includ , 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 n separate and independent value for such other purposes, in which , case said surface ground or any part thereof so used for other than mining purposes shall he taxed as other prop erts. Sec. 8. If any person. corporation