The circle banner. [volume] (Circle, Mont.) 1914-1939, 1924-10-31

| terest as provided for herein fol
other delinquencies.
Section 8. Production of Evil
denc1 Should the State Board Of
Equalization have reason to believe
that any statement and return Is
false, or erroneous in any particu
lar, it may require the person, or il
made by corporation, association OF
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 or neglecting to so appear,
or refusing TO be sworn or to testi-
fly, or refusing to answer any ma
terial question propounded by the
Board or any of its 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 Board 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
70
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
any person, corporation, association,
or company engaged in the business
of smelling, 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
content of any such ore, or
at the request of said Board to furn-
ish sworn statements showing the
gross yield of such ores, mineral pro-
ducts or deposits in constituents of
commercial value, that is to say, the
number of ounces Of gold, silver,
pounds of copper, lead or zinc, or
other commercially valuable consti-
tuents of said ores or mineral pro-
ducts or deposits, measured by |
standard units of measurement dur |
ing the period covered by such |
without any deductions |
for smelling, milling, re-
1uction or treatment of such ores or
mineral product. The books, re-
cords, papers and documents of such |
person, corporation, association OF
company engaged in the business of |
smelling, milling, reduction or treat
nent in any manner of ores extract
I'd or produced by any mine or min
ng property in the State of Mon
ana shall be open to inspection and
examination by the said State Board |
If Equalization, or its members, en-
1loyees, 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
nent, or to verify, under oath any
shall make such state
nent false in material respect, or
shall verify, under oath, any state
nent false in any respect or shall
all, neglect or refuse to file any
statement required by said State
Board of Equalization or shall refuse
o appear before the Board to testify
the gross mineral content
# any such ore, or shall refuse to
lllow the Board its members, en-
)loyees or accountants at any time
'r place to inspect or examine the
looks, records, papers and docu-
nents of such person, corporation,
association or company engaged in
he business of smelling, milling, re-
luction or treatment In any manner
# ores extracted or produced by
my mine or mining property in the
state of Montana, shall be deemed
suilty of misdemeanor and shall be
punished by a fine of not exceeding
me thousand dollars, or by imprison-
nent in the county Jail for not ex-
feeding six months, or by both such
inc and Imprisonment.
Section 10 Rehaarinn an Ds+ar.