The Daily Ardmoreite. [volume] (Ardmore, Okla.) 1893-current, 1916-02-20

| Vi pttIOltuIl OF Olutr crude OIL OF
mineral oil and of natural gas, and if
any person, firm, corporation or asso-
citation has made an untrue or in
correct return of the gross production
of value thereof, as hereinbefore re
| Quired, or has failed or refused to
make such return, the said state au-
ditor shall ascertain the correct
amount of either, and compute said
tax.
In Lieu of Other Taxes.
"The payment of the taxes herein
imposed shall be in full and in lieu
of all taxes by the state, counties
cities, towns, townships, school dis
tricts, and other municipalities upon
any property rights attached to or in
herent in the right to said minerals
upon leases for the mining of coal,
asphalt and ores bearing lead, zinc,
jack, gold, silver or copper, or for
crude oil, or for natural gas upon the
mining rights and privileges for the
minerals aforesaid belonging or ap-
pertaining to land upon the machin-
cry, appliances and equipment used in
and around any well producing pc
troleum or other crude or mineral
oil or natural gas or any mine pro-
ducing coal, asphalt, or any other
mineral ores aforesaid and actually
used in the operation of such well or
mine; and also upon the oil, gas,
asphalt or ores bearing minerals here
inbefore mentioned during the tax
year in which the same is produced,
and upon any investment in any of
the leases, rights, privileges, minerals
or property hereinbefore in this para
graph mentioned or described; but
any interest in the land other than
that herein enumerated, and oil in
storage, and coal, asphalt, and ores
bearing the minerals hereinbefore
named, mined, produced and on hand
at the date as of which property is
assessed for general and ad valorem
taxation for any subsequent tax year
shall be assessed and taxed as other
property within the taxing district in
which such property is situated at the
time.
"The state board of equalization,
upon its own initiative, and upon
complaint of any person who claims
that he is taxed too great a rate here
under, shall takes testimony to de-
termine whether the taxes herein i'm
posed are greater or less than the
general ad valorem tax for all pur-
poses would be on the property of
such producer subject to taxation in
the district or districts where the
same is situated, including the value
of oil, gas, or mineral lease, or of
the mining or mineral rights, the
machinery, equipment, or appliances
used in the actual operation of, in
and around any such well or mine,
the value of the oil, gas, coal, asphalt
or any of the said mineral ores pro
duced and any other element of tax
able value in lieu of which the tax
herein is levied, the said board shall
have power and it shall be its duty to
to raise or lower the rates herein i'm
posed to conform thereto An appeal
may be had from the decision of the
state board of equalization thereon,
by any person aggrieved, to the SUI
preme court in like manner and with
like effect, as provided by law in
other appeals from said board to said
court.
Delinquent Taxes.
when any tax provided for in this
act shall become delinquent, as pro
vided in Sec. 1865, Revised Laws
1910, the state auditor shall issue his
warrant directed to the sheriff of
any county wherein the same or any
part thereof accrued, for the collec-
ton of the amount of said tax, inter
est and penalty, and the sheriff to
whom said warrant shall be directed