Bisbee daily review., 1910-07-03

application of the amendments in
troduced in the law on mining taxes
by article ten Of the decree of March
rs last. the president OF the republic
has seen At to direct that when the
perteDencias of the same mining en-
terprise are covered by a single title
deed. the tax shall be collected at
the rate Of six pesos on the first
twenty-five pertenencias and at the
rate OF three pesos on the rest; and
that when the property OF an enter
prise consists of several mines. each
covered by a seperate title deed. the
tax shall be collected at the rate of
six pesos for each mining property if
the area of the property does not ex-
coed twenty-five pertinencias, OF in
tho manner aforesaid If the area Is
greater. but always rating each prop
erty separately; without prejudice to
the right Of the parties in interest to
have recourse 10 the department to
prove. for the purposes of the tax.
that the pertenencias covered by IT,
tle-deeds are nevertheless contiguous;
and In such cases you will be advis-
ed in due course OF the rulings IS
sued.
Circular of the treasury depart
ment OF October 4. 1s07-Art. Z of
the law of June 6. 1892. provides
that. when the owner OF a mine
transfers the same he shall give the
proper notice for the notation in the
register OF mining property; and as
the tax created by the said law was
uniform. irrespective of the number
of pertinencias. Art 20 OF the regu-
lations of June 30 OF the same law
did not require that notice OF the
transfer OF a mine be accompanied
by the evidence OF such transfer for
the reason that the treasury was not
interested in the question of whether
the transfer was real and effective
since the mining tax can. under the
law OF June 4 Of 1892, be paid by
person other than the owner OF a
mine.
But, as Art. 10. section B, Of the
law OF March 25 OF 1905, grants min
ing enterprises to pay at only half
the ordinary rate Of six pesos es-
tablished in section A OF the afore-
said article on their mining perten-
encias in excess of twenty-five. pro-
vided that all such pertenencias are
contiguous, It is evident that It be
comes necessary to ascertain whether
The transfer o. any -,ire, ct which
THAT a crusade should be made
notice was given for the purposes OF
Art. Z of the aforesaid law of June
8, 1892 is real and effective, since
otherwise 1t would be easy to elude
payment of the tax on mining prop
erty, by means of a false statement
made by the owner of a mine TO the
effect that he had transferred his
ownership therein to another party,
TO the end that, as the latter would
appear In the register OF mining
property as owner OF a number OF
contiguous pertenencias in excess OF
twenty-five, there should be paid tax
es on such excess at the rate estab-
lished in section B OF Art 10 of the
aforesaid law of March 25. 1905.
In view OF the considerations above
detailed. the president OF the republic
has seen fit to issue the following
provisions respecting the operation OF
Art. z OF the law OF June s, 1892.
!. The notice of transfer given by
the owner OF a mine shall be accom-
panied BY the original instrument
evidencing the same transfer duly
recorded in the public register of the
district in which the real estate is
situated; OF by a certificate OF regis
tration issued by the person in
charge of the public register.
II. When the party transferring
the mine is unable to present with
his statement the documents refer
red to in the preceding paragraph,
no notation shall be made Of the
transfer in the register of mining
property. until the party acquiring
the mine presents the aforesaid doc
uments.
III The notices referred to in the
preceding provisions may be present
ed to the principal stamp Office di-
rectIy or through the branch Offices
of agencies; or to the department Of
the treasury In those cases where
the notices are filed with the princi-
pal stamp Offices. the latter shall not
at once make the notation of the
transfer but shall transmit the docu-
ments to the department of the treas
ury, so that the latter may examine
them and make the proper ruling in
the case.
Manner of Payment.
The person paying the taxes should
present the last tax receipt or DO
leto' Issued. to the stamp agent. and
tender the amount Of the tax for the
year or tercio as the case may be.
The stamp agent viii afflx the proper
stamps TO the boleto and cancel
them, or in the case of the beginning
T the fiscal year viii issue a new
oieto with the proper stamps az
lxed and Cancelled. The old boleto
icing retained by the one. making
the payment II the person tender