The circle banner. [volume] (Circle, Mont.) 1914-1939, 1924-10-17

petition for a rehearing the Board
shall take no further steps in connec
tion with such petition, other than
TO certify to the State Treasurer the
amount of the license tax due from
such person after the making OF
such correction, and notifying such
person thereof. If, from such exam
ination, it does not appear to the
satisfaction of the Board that it has
erred in any manner the Board shall
grant such rehearfng, Xix a day when
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 lnleres. 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 Trea-
surer by the State Board of Equali-
zation 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 IL. Disposal of Proceeds
of Tax. 500 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
500 shall be deposited to the credit
of the Common School Interest and
Income Fund, and whenever any
license tax is paid under the proyi-
sions of this Act the State Treasurer
shall issue to the person paying the
same a 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 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 ID. 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
Duted on the gross value of product
or the calendar year 1924.
Section 16. UnconstitutionaIity or
InvaIdity. If any clause, sentence,
or part of this act shall
or any reason, be adjudged by any
court of competent jurisdiction to be !
invalid, such judgment shall not
Effect, impair or invalidate the re-
nainder of the act, but shall be
confined in its operation to the
,lause, sentence, paragraph, or part
hereof, directly involved in the con-
roversy in which such Judgment
hall have been rendered. No
aption or any section or set of
ections shall in any way affect the
of this act, or of any
,art thereof.
Section II. Sections 2344 to 1856,
10Th inclusive of the Revised Codes
# Montana, 1921, are hereby repeal
ID, provided, however, that no per-
on shall be relieved from the pay
ueAl VI any llCSuoc LdAJ 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
UGH license taxes, penalties and in
crest shall be paid and collected as
hough said sections were not repeal
d by this Act.
Section 10. This Act shall be in
I'LL force and effect from and after
IS approval and proclamation as
rovided by law.
United STATES OF AMERICA,
tate of Montana, SIS.
l, G. t. Stewart, Secretary of State
f the State of Montana, do hereby
Gritty that the foregoing is a true
nd correct copy of Proposed Petit
on for Initiative No. %, entitled:
"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
ess trusts, syndicates and corpora