The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1915-03-16

ng any such mine or mineral land n
such other nndlnRs OF Information
with reference thereto which the
state Tax Commission shall deem
proper to include therein.
section Z. Nothing In this act som
tanned must he construed 10 exempt
from taxation any improvements,
buildings erectlons. structures, or
machinery, placed upon any mine or
mining claim, or used In connection
herewith or used in the transporta-
ton. reduction, or refining OF the pro-
duct thereof, or TO exempt from AKA
ton any value which any mining
claim or mineral lands may have for
any other than mining purposes. but
all such buildings erections, structures
and machinery and all grazing. build
ing and other surface values OF said
mining claim or mineral lands, shall
he assessed and taxed In the same
as other property OF like
Kind.
Section 3. The axes mentioned In
the proceeding sections must be col
lected, aud the payment thereof n
forced in the ann provided for the
enforcement Of other taxes. and ev-
cry sucn tax IL hereby made a lien APP
on the mines. or mining claims from
which such mineral ~ produced and
mineral lands held In connection
Herewith for the future extension Of
such mining operations thereto and
upon improvements respectively stu
ated thereon, from the first day OF the
year In which the same are 40 pro-
duced. In case the mine or mining
claim shall not be patented or entered
for patent such lien shall he upon the
possession. and II such mining claim
be sold for taxes levied hereunder the
sale shall pass the title and right OF
possession to the purchaser
Am non-productiyc patented mining
claims and otfcr non-prOductiyc min
crnI lands known To contain valuable
dcpo-ts Of coal, ores or other miner
ais. In commercially workable quantl-
ties, shall he assessed and taxed upon
the reasonable valuation thereof NJ
~undcvcloped mineral lands In addition
TO their surface value for grazing. ag-
r~icuIturc. timber or other purposes,
In fixing sucll valuation. u shall he the
duty Of the taxing oni'ials to take in-
Ia consideration the transportation
facilities, distance from railroads, and
opportunity for marketing the product
Of such mining claims or mineral
land. In cases where the minerals oI
mineral rights Ia the and belong "a
owners otlncr than the owners Of the
land. and such ownership i sh0wn b,
deeds duly recorded in the office ol
the county recorder Of the county IL
wlIich Sach land II situate. such min
- -. - ...n.e. al..n hn nE-
-,secd separately n ainst the owner,
thereof and the taxes thereon shai
not be n lien upon the land; such sep
arntcly owned mineral ar mincra
rights.
Section Q. ANY such person. asso
lciation or corporation who shall fail
or refuse after written notice from
the State Tax Commission To keel
such recount or TO make or forwar'
the statement as required In the fore
going sections. shall be guilty OF
misdemeanor and liable to a fine no
Ia exceed twenty-five dollars per da,
for each days continuance OF sucl
failure or refusal. and also To n civil
penalty Of like amount, to be sued 10
and recovered I'm the name 81 tn
state. or to either such fine. or civil
penalty NJ the state Tax Commission
may determine.
II any member Of such Commission
or other person shall. contrary To tn
provisions Of this act. disclose an.
= information derived from any exam
nation 81 the books or records Of ac
counts Of amy person. company or as
sociation operating any mine or min
cral land which has been made pur
suant to this act by the State TIA
/. Commission, or under its authority
such person shall be guilty Of a mis-
demeanor, and upon conviction pun
ished by n fine of not less than on
hundred dollars. or greater than tw0
hundred and nifty dollars.
? Any person who shalt make. or re-
quirc another To- make any false entr
In any such accounting, or who shal
J knowingly make or forward an
statement required by this Rct whic'
! is false in n material part, shall h
} guilty of q felony and. on conviction
shall be punished by q fine 81 not I
! exceed one Thousand Dollars. or b
imprisonment not 90 exceed n yea
: or by both such fine and imprison
meat. In the discretion Of the CouI
itTying the case.
Section 10. In all cases Of failur
: or refusal To make such statement
by any person, association or corpor
lation. or Of making false statement
Thereby, the Commission shall asses
variation Of the output OF mineral
from the best information ubtainabl
and shall add Co the valuation thereC
as Finally determined by IL. twent
, per cent of the same as a penalty IN
such failure OF refusal,
. Section II. That IL ~ neccssar
, FOR the preservation Of the publ
lpoacc, health and safety OF h tnhal
itants Of the State OF New MeXic,
. that the provisions of this act sha
o. become effective az the earliest pos
sihlc time, and therefore an emcTgei
. cy IN hereby declared 20 exist, an
q this act shall take enect and he IN ia
3 force and effect from and after q
a passage and approval
70 Section a.. All acts and parts OF ac
p In conflict with ms ace are herel
repealed.
sECUNDINO ROMERO,
y Speaker of the House Of
+ Representatives.
D. Att..s. nj A.