The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1924-10-15

1tihll oHG thousand QO.iaT5, or BIZ ImDrISOD- /
ment In the county jail for a term rot ex-
ceedlng six months, or by both such fine
and imprisonment If the Board. after hear
ing such evidence and after such examina-
eoh VI Che Dooks' papers and
records of such person, shall find and de-
termIne that such statement and return Is
erroneous or false in any material matter.
the Board shall change and correct the same
so as to show the true gross value of the pro-
duct and shall reassess the amount of license
tax due from such person, and may add
thereto a penalty of not exceeding fifty per
centum, and shall thereupOn Immediately
certify the amount of such license tax with
the penalty added thereto the State Treas
urer, and shall at the same time mail TO
such person a written notice Of the cOrrec-
lions and changes made in such statement
and return and the amount Of the license
tax and penalty certified 70 the State Treas
urer. The State Treasurer shall collect such
license tax with penalty added. and If the
same has become delinquent he shall also
collect interest thereon from the date of de-
linquency until paid at the rate of twelve
per centum per annum. Provided further,
that IN order 10 verify such statement and
return the state Board of Equalization may
require any person, corporation, association,
or company engaged in the business of smeit-
ing, 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 at the request of said
Board to furnish sworn statements showing
he gross yield of such ores, mineral pro-
ducts or deposits in constituents of CONNER
clal value, that Is to say, the number of
ounces Of gold. silver, pounds of copper,
lead or zinc, or other commercially valuable
constituents OF said ores or mineral pro-
ducts or deposits. measured by standard units
Of measurement during the period covered
by such statement, without any deductions
whatsoever for smelling. milling. reduction
or treatment of such ores or mineral pro-
duct. The books, records. papers and 'ocU-
ments of such person, corporation, $50 ION
or company engaged in the busin. . melt
ing, milling, reduction or trcs're.- IN any
manner of ores extracted or p.s .r-ed hr my
mine or mining property IL ID. ate of
Montana shall be open 90 iu.. lion and
examination BY said State Board Of Equali-
zation. or its members, employees, or account
ants at any time or place. that said board
may designate. If any person required by
this Act to make or file any statement, or
u verify, under oath any statement, shall
make such statement false in any material
respect, or shall verify. under oath. any
statement false in any respect or shall fail,
neglect or refuse TO file any statement re-
quired by said State Board of Equalization
TO testify concerning the gross mineral con-
tent Of any such ore, or shall refuse to allow
the Board, IL members, employees or ac-
CountaHts at any time or place to inspect
or examine the books, records. papers and
documents Of UGH person, corporation, asso-
g.. tie2 OF con- Dany engaged in the busins s
or imcltlu- mining, reduction or LreaJmc u
IL any manner Of ores extracted or prOdut %
b. any mine or mining property in the State
~ 1Ontar2, snail be deemed guilty of a
n ,demeano~ fad shall be punished by a fine
D.. not exceeding one thousand dollars, or
3. imprisonment in the county Jail for no:
.AccedinR six months. or by both such fine
and imprisonment.
Section 10. Rehearing on Determination of
License Tax. Every person whose license
tax has been determined and assessed by
the State Roard of EQUALIZATION under any
Of the provisions of this Act, who shall feel
aggrieved by the determination and assess
ment of the Board as TO the amount of gross
value of product, or as to the amount of the
license tax, may, at any time within ten
days after the date of notice thereof. re-
quired to be given To such person, file with the
Board a petition for a rehearing in which
petition must be stated and set forth par
ticularly and specifically the grounds and
reason therefor, and the manner in which
the amount Of the gross value OF
cense tax, or both. should be changed
or corrected. Upon the filing of such pc
titiOn. if it appears to the satisfaction OF
the Board therefrom that the Board has erred
in any manner in ascertaining and determine
ing the amount of the gross value Of product
or the amount Of the license tax, or both
the Board shall Immediately correct such
error, or errors, and If such correction shall
be in conformity with the request contained
l in the petition for n rehearing the BOarC
shall take no further steps in connection
with such petition, other than TO certify u
the State Treasurer the amount of the license
I tax due from such person after the making
. of such correction, and notifying such per
] son thereof. If, from such examination, L
2 does not appear TO the satisfaction of the
: Board that it has erred in any manner th'
! Board shall grant such rehearing. fix a dal
l when the Board will take up and hear sucl
j matter. and give notice TO such person o
D such date Of hearing as the Board may deem
: reasonable. On such hearing such person, an!
4.vDavor Interested and the BOARD NAV IN
e troduce witnesses and take testimony on an
e material matters connected with such retur
{ and license tax. and after considering sucl
g evidence the Board shall Xix and determln
= the gross value of product, and re-assess IN
. amount of the License tax TO be paid b.
e such person, and giving notice thereof IN IN
y manner required by Section 6 of this Act.
: Section II. Lien Of Tax. The License Ia.
assessed against any person under this Act
together with all penalties and interest there
on, shall be a lien upon any and all prop
erty owned by such person within this stat
and used by such person in connection wit
! such business. which lien shall attach t
Z such property on the date when the icens
y tax is certified TO the State Treasurer b
q fbe State Board of Equalization and sue
3 lien may be enforced in the name of IN
State of Montana. in the same manner q
other liens are enforced at law.
n Section II. Disposal Of Proceeds of Ia
d 500, of all license taxes, penalties and II
i terest collected by the State Treasurer VI
der the provisions OF LnlS ACT SnaI V y
y him paid into and deposited to the credit {
the general fund of the State. and 500 sha
be deposited TO the credit of the Comma
IA school Interest and Income Fund, and wheI
m ever any license tax is paid under the pr
Is visions of this Act the State Treasurer sha
issue to the person paying the same a hceni
r authorizing such person to engage IN al
- carry on such business until the first d'
of January Immediately following the ye'
TO for which such license tax is paid and SUI
n license issued.
ed Section 10. Commencing Business. II 81
a person shall, after the first day of Janua,
Of any year, engage in or commence {
va carrying on of the business of working :
~ operating a mine or mining property IN u
IN tate. from which any merchantable met
od precious. and semi-precious gems and ston
are extracted and produced such person mi
~ sommeneino To carry on such business. not
% both the State Board of Equalization ans I
"A state Treasurer of such fact
,ts Section IA. The license taxes herein p
- vided for shall be in addition TO all or
taxes, licenses. and other fees now reQun