The circle banner. [volume] (Circle, Mont.) 1914-1939, 1924-10-24

other delinquencies.
r Section y. Production of Evi
r dence Should the State Board o.
Equalization have reason to believe
that any statement ard return il
false, or erroneous in any particu
lar, it may require the person, or il
made by corporation, association OF
company, the officers thereof, ano
the employees of any such person
corporation, association or company
to appear before the Board and
testify concerning the same and any
statement contained therein, and
may examine all books, records,
papers and documents of such per
son pertaining to such business,
upon giving five days written notice
to such persons, or officers or en-
ployees thereof having custody of
such books, records, papers and
documents, and any person falling,
refusing or neglectlng to so appear,
or refusing to be sworn or to testi-
fly, or refusing to answer any ma
terial question propounded by the
Board or any of its members or re-
fusing to permit the Board, or its
members, employees or accountants
| to examine such books, records,
| papers or documents, or any thereof
pertaining to such business, shall be
deemed guilty of a misdemeanor and
upon conviction thereof shall be
| punished by fine OF not more than
one thousand dollars, or by impri-
sonment in the county Jail for
term not exceeding six months, or
both such fine and Imprisonment. If
the Board, after hearing such evil
dence and after such examination of
the books, papers, documents and
records of such person, shall find
and determine that such statement
and return is erroneous or false in
any material matter, the Beard shall
change and correct the same so as
to show the true gross value of pro-
duct and shall reassess the amount
OF the license tax due from such
person, and may add thereto a pen
atty OF not exceeding fifty per
centum, and shall thereupon immedi-
ately certify the amount of such
license tax with the penalty added
thereto the State Treasurer. and
shall at the same time mail to such
person written notice of the cor
rections and changes made in such
statement and return and the
amount of the license tax and pen
atty certified to the State Treasurer
The State Treasurer shall collect |
such license tax with penalty added, |
and if the same has become delin- |
quent he shall also collect interest |
thereon from the date of delinquency |
until paid at the rate of twelve per
centum per annum. Provided fur |
Their, that in order to verify such |
statement and return the State |
Board of Equalization may require
any person, corporation, association,
Or company engaged in the business
of smelling, milling, reduction or
treatment in any manner of ores
extracted or produced from any mine
or mining property in the State of
Montana to appear before the Board
and testify concerning the gross
mineral content of any such ore, or
1t the request of said Board to furn-
sh sworn statements showing the
gross yield of such ores, mineral pro-
1ucts or deposits in constituents of
commercial value, that is to say, the
number OF ounces of gold, silver,
pounds of copper, lead or zinc, or
'ther commercially valuable consti-
uents OF said ores or mineral pro-
iucts or deposits, measured by
standard units of measurement DUR
ng the period covered by such
statement, without any deductions
for smelling, milling, re-
iuction or treatment of such ores or
mineral product The books, re-
lords, papers and documents of such {
person, corporation, association or ]
engaged in the business of I
melting, milling, reduction or treat (
nent IN any manner of ores extract
ID or produced by any mine or min
ng property in the. State of Mon
ana shall be open to inspection and {
by the said State Board {
II Equalization, or its members, en-
'loyees, or accountants at any time
II place, that said board may de-
lgnate. Ii any person required by
his act to make or file any state {
nent, or to verify, under oath any {
tatement, shall make such state s
nent false in material respect, or 1
hall verify, under oath, any state /
nent false in any respect or shall {
all, neglect or refuse to file any s
tatement required by said State s
board OF Equalization or shall refuse |
o appear before the Board TO testify S
oncernlng the gross mineral content t
any such ore, or shall refuse to t
How the Board, it's members. en- c
loyees or accountants at any time
+ place to inspect or examine the f
ooks, records, papers and docu- 4
lents OF such person, corporation, r
ssociation or company engaged in :
ne business of smelling, milling, re- :
uctfon or treatment In any manner
I ores extracted or produced by
ny mine or mining property in the o
tate or Montana, shall be deemed C
uilty OF misdemeanor and shall be a
finished by a fine of not exceeding {
ne thousand dollars, or by imprison-
lent in the county Jail for not ex- |;
eeding six months, or by both such V
me and Imprisonment. $
Section 10. Rehearina on Deter >
n nf 4 |