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

Equalization have reason to believe
that any statement and return Is
false, or erroneous in any particu
lar, it may require the person, or II
made by a corporation, association or
company, the officers thereof, and
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 failing,
refusing OF neglectIng to so appear,
or refusing to be sworn or to testi-
fy, or refusing to answer any ma
terial question propounded by the
Board or any of it's 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 a
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 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 a 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
my person, corporation, association,
II company engaged in the business
II smelling, milling, reduction or
treatment in any manner of ores
or produced from any mine |
'r mining property in the State of
Montana to appear before the Board
ind testify concerning the gross
mineral content of any such ore, or
It the request of said Board to furn-
sh sworn statements showing the
ross yield of such ores, mineral pro-
Iucts or deposits in constituents of |
lumber of ounces of gold, silver,
POUNDS of copper, lead or zinc, or
ther commercially valuable consti- |
uents of said ores or mineral pro- |
ucts or deposits, measured by |
tandard units of measurement dur
ng the period covered by such |
tatement, without any deductions
for smelling, milling, re-
uction or treatment of such ores or
mineral product The books, re-
ords, papers and documents of such
erson, corporation, association or
engaged in the business of
milling, reduction or treat
lent in any manner of ores extract
d or produced by any mine or min
1g property in the State of Mon
ana shall be open to inspection and
by the said State Board
t Equalization, or its members, en-
loyees, or accountants at any time
r place, that said board may de-
ignate. If any person required by
his act to make or file any state
lent, or to verify, under oath any
tatement, shall make such state
lent false in material respect, or
hall verify, under oath, any state
lent false in any respect or shall
all, neglect or refuse to file any
tatement required by said State
'oard Of Equalization or shall refuse
D appear before the Board TO testify
oncerning the gross mineral content
any such ore, or shall refuse to
How the Board, it's members, en-
loyees or accountants at any time
r place to inspect or examine the
ooks, records, papers and docu-
tents of such person, corporation,
ssociation or company engaged in
lie business of smelling, milling, re-
uction or treatment In any manner
ores extracted or produced by
ny mine or mining property in the
tate OF Montana, shall be deemed
Utility Of misdemeanor and shall be
finished by fine of not exceeding
ne thousand dollars, or by imprison-
tent in the county jail for not ex-
eeding six months, or by both such
ne and Imprisonment.
Section 10. Rehearing on Deter
lination Of License Tax. Every per-
On whose license tax mas been de-