The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1924-06-04

; Bill
board shall change and correct the
same SO as to show the true GROSS
value OF product and shall ~re-assess
the amount Of the license tax d,o
from such person, and may add there
to a penalty of not exceeding Eft.
per eentum, and shall t~hereupon i'm
medlately certify the amount Of s1ch
license tax with the penalty added
thereto to the State treasurer, and
shall at the same time mai to sucb
person a written notice of the cor
rections and changes made in sucb
statement and return and the amount
81 the license tax and penalty certified
to the State treasurer. The St.ta
t,easurer 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 delinquency until paid at the
rate 81 twelve per centum per an
mum. Provided further, that in order
t. verify such statement and return
the State Board of Equalization NAV
require any person, corporation. as
SocIatlon, or company engaged in the
business OF smelling, milling. reduc-
ton or treatment in any ann of
ores extracted or produced from anv
MN or mining property in the state
OF Montana to appear before tho
board and testify concerning the
gross mineral content Of any s,,cb
ore, or at the request of said boa ri
to furnish worn statements SHOWING
the gross yield of such ores. mineral
products or deposits in Constituent
OF commercial value, that is to saw
me number of ounces of gold, silver.
pounds of copper, lead or zinc or
other commercially valuable cons+itn-
ehts OF said ores or mineral products
or deposits, measured by standard
Units Of measurements during the
period covered by such statement.
without any deductions whatsoever
1or smelling, milling reduction or
treatment Of such ores or mineral
product. The books, records. ~papers
and documents of such person. cor
poratlon, association or en-
Gagged in the business of smeltino
mlillng, reduction or treatment in anv
manner of ores extracted or produc-
ca by any mine or mining ~propertv
IN the state of Montana shall be omen
70 inspection and examination by the
sad State Board of Equalization. or
us members, employees. or account
ants as any time or place, that said
BOARD may designate. If any person
required by this act to make or file
any statement, or to verify, under
oath any statement, shall make such
false in any material re
Spect, or shall verify, under oath. anv
statement false in any respect shall!
IAN, neglect or refuse to file any
required by said board to
testify concerning the gross material
content OF any such ore, or shall re-
Iuse to allow the board, its members
employees Or accountants at any time
or ace t. inspect or examine the
oooNa, records papers and documents
oI sue pers =, corporation, associa-
ton On eomnaov engaged in the busi-
ness OF SIZE 4. milling, reduction
y treatment in any manner Of ores
'Ntracted or produced by any mine or
mining property in the state of Mon
lana, shall be deemed guilty of &
nisdemeanor and shall be punished
a 1ne Of not exceeding m thous-
dollars, or by Imprisonment n
county Jail for not exceeding six
months, or by both such fine and i'm
orisonment.
Section TO-. Rehearing on Deter.
hlnation of License Tax. Every per-
son whose license tax has been de-
-eEmined and assessed by the State
Board of Equalization under any of
re provisions of this act, who shall
eel aggrleved by the determination
'hd assessment of the board as to the
AMOUNT of gross value of product, or
to the amount of license tax, may,
any time within ten days after
re date of notice thereof, required
o be given to such person, file with
re board a petition for a rehearing
\ which petition must be stated and