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

correct such error, or errors, and i
such correction shall be in conform
ity. with the request contained in til,
|. petition for a rehearing the Boart
shall take no further steps in connec
ton with such petition, other thar
10 certify to the State Treasurer the
amount of the license tax due from
such person after the making o.
such correction, and notifying sucf
person thereof. If, from such exam
nation, it does not appear to the
satisfaction of the Board that 1t has
erred in any manner the Board shall
grant such rehearfng, Xix day wheI
the Board will take up and hear such
matter, and give notice to such per
son of such date of hearing as the
Board may deem reasonable. On
such hearing such person, any tax
payer interested, and the Board may
introduce witnesses and take testi
mony on any material matters con.
nected with such return and license
tax, and after considering such evil
dence the Board shall fix and deter
mine the gross value of product, and
re-assess the amount of the License
tax TO be paid by such person, and
giving notice thereof in the manner
required by Section of this Act
Section IL. Lien of Tax. The
License Tax assessed against any
person under this Act, together with
all penalties and Interest thereon,
shall be lien upon any and all pro-
perty owned by such person within
this State and used by such person
in connection with such business,
which lien shall attach to such pro-
perty on the date when the license
tax is certified to the State Urea
surer by the State Board of Equali-
cation and such lien may be enforced
In the name of the State of Montana,
in the same manner as other liens
are enforced at law.
Section 10. Disposal of Proceeds
of Tax. 5000 of all license taxes,
penalties and interest collected by
the State Treasurer under the pro-
visions of this Act shall be by him
paid into and deposited to the credit
of the general fund of the State, and
5000 shall be deposited to the credit
of the Common School Interest and
Income Fund, and whenever any
license tax is paid under the provi-
sions of this Act the State Treasurer
shall issue to the person paying the
same license authorizing such per-
son to engage in and carry on such
business until the first day of Janu-
airy Immediately following the year
for which such license tax is paid
and such license issued.
Section 13. Commencing Business.
If any person shall, after the first
day of January of any year, engage
in or commence the carrying on of
the business of working or operat
ing a mine or mining property in
this state, from which any merchant |
able metal, precious and semi-preci-
GUS gems and stones are extracted
and produced such person., must, /
within sixty days after SO engaging /
in or commencing to carry on such .
business, notify both the State Board
of Equalization and the State Trea-
surer of such fact.
Section IA. The license taxes
herein provided for shall be in addi
ton to all other taxes, licenses, and
other fees, now required to be paid
by persons subject to the provisions
If this Act.
Section Is. The license tax for the
year 1925 shall be based and COM
puted on the gross value of product
Tor the calendar year 1924.
Section 16. Unconstitutionalty or
InvaIidity. If any clause, sentence,
paragraph or part of this act shall
,or any reason, be adjudged by any
court of competent jurisdiction to be
invalid, such judgment shall not
affect, impair or invalidate the re-
of the act, but shall be
confined in its operation to the
clause, sentence, paragraph, or part
hereof, directly involved in the con-
roversy in whiEh such judgment
hall have been rendered. No
,aption or any section or set of
sections shall in any way affect the
of this act, or of any
,art thereof.
Section II. Sections 2344 to 1855,
10Th inclusive of the Revised Codes
# Montana, 1921, are hereby repeal
ID, provided, however, that no per- |
on shall be relieved from the pay ;
nent of any license tax, which may
ave been computed, levied, imposed +
r assessed, and which is due or !
hall become due under the provi- !
ions of said sections, or of any {
enalty or interest thereon, but all I
UGH license taxes, penalties and in d
crest shall be paid and collected as I
hough said sections were not repeal !
d by this Act. +
Section IS. This Act shall be in t
I'LL force and effect from and after T
IS approval and proclamation as
rovided by law.
United STATES OF AMERICA, F
tate of Montana, IS. t
l, C. t. Stewart, Secretary of State
the State of Montana, do hereby :
Gritty that the foregoing is a true !.
nd correct copy of Proposed Petit !,
on for Initiative No. %, entitled: g
"A Bill to enact by the Initiative a !.
Ivy providing for licenses for re- =
enue purposes, requiring all per- :
ons, individuals, firms, copartner- !
hips, associations, joint stock COM !,
anieS, cOmmon-laW companies. bust :.