The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1924-10-22

- - "--IITIgs TeUucLIOU On froofDoo-+
by 80 manner Of ores extracted or produced
s ~ mime or mining property in +ba CO.
r1;sJaDIaha' snail be deemed guilty of q
~ teanor and shall be punished by a fine
h., SCeeding one thousand dollars or
.. Imprisonment in the COUNTY isiI e. W
~ in ns SIX months, or by both such fine
ana Imprisonment. ~ 'UeH line
Section 10. Rehearing q, Det.~u
tax 5es FAX, Every person whose license /
ne state Board of EcuaIizatioD ,,nJo~ :
i tHe provisions of this Act. who sbon SSIHy
ashtleVed by the determination ana a.soeo
vaIne ~ % me Board as to the amount of cross
az OF product, or as to the amoun+ of $bo
IcehSe TAX, may, at any time With 80
ua!S aIVer the date of notice +be~aof -
HS = 70 De given to such person. file With fbo
~petitioD pe.VlOh Tor a rehearing in which
peCHTIpon must be stated and set forth nsr-
.cal&rly and specifically the grounds and
~ 80" Cherefor, and the manner in which
rro amount Of the gross value of
ms TAX or both, should be CHANGED
- OoIIecUed. Upon the filing of such ne
Iton' IL 1t appears TO the satisfact;on &c
ne BOARD tnerefrom that the Board has erred
~ any manner in ascertaininp and datern,iD-
ing the amount OF the gross value ~ UroI,n+
~ the amount of the license +av ~ ho+G
the Board shall Immediately corract eTc1
- 80 or errors and if such correction shall
- ~ conformity with the request contained
IN Ihe petition for a rehear;np tho Dan~J
snaiA take no further steps in connectjoD
WIN such petition, other than to cer+ifv 10
To- 80 80 treasurer the amount of the license
= uGe from such person after the making
Vi suSh correction, and notifying such ner,
IN 'HeTeot' II, from such examination. II
9oes not appear to the satisfaction of the
Board that it has erred in anv r1annor +Le
"a Shall grant such rehearing. fix 2 dav
When the Board will take up and hear sncL
nlatIer' and give notice TO such person of
sucn date OF hearing as the Board NAV deem
reasonable. On such hearing such Dersor -
4 SAIdgGE interested. and tho n,,-I
'FOauce witnesses and take testimony on a0v
maternal matters connected with such retDr,
anu license tax. and after considering such
t'i"CAce the Board shall fix and defarp,:na
the cross value Of product. and rc-a.ses. 49,,
amount OF the License tax to be paid nv
such person, and giving notice thereof in The
manner required 10y Section 6 OF this Act.
Section IL. Lien of Tax. The License Tax
@S9cSSeN against any person under this Act.
IoRetner with all penalties and interest there
III snail De a hen upon any and all prop
erty owned by such person within this State
anu "3eu by such person in connection with
1tch business, which lien shall attach to
aUch property on the date when the license
TAX Is certified TO the State Treasurer nv
the state Board Of Equalization and such
zen may be enforced in the name of the
state OF Montana, ir the same manner as
other liens are enforced at law.
Section II. Disposal of Proceeds Of Tax.
3OIc Of all license taxes, penalties and in
tereat collected by the State Treasurer un-
W liz provisions OF this Act shall be by
him paid into and deposited to the credit Of
the general fund Of the State, and 5Oct shall
be deposited to the credit Of the Common
School Interest and Income Fund, and when
ever any license tax IS paid under the pro-
visions OF this Act the State Treasurer shah
issue to the person paying the same a license
authorizing such person 20 engage in and
carry on such business until the first day
OF January Immediately following the year
Tor which such license tax is paid and such
license issued.
Section IS. Commencing Business. If any
person shall, after the first day Of January
OF any year, engage in or mt the
carrying on of the business of worki7o or
operating a mine or mining property in this
state from which any merchantable metal,
precious, and scmi-precious gems and stones
are e~Et,acte5 and produced such person must
WITHIN sixty days after so engaging in or
tomme"cl3a 20 carry on such business. notify
both the state Board of EQUALIZATION and the
state Treasurer Of such fact.
Section II. The license taxes herein pro
viGed FOR shall be in addition TO all other
taxes, licenses, and other fees now required
to be paid by persons subject to the provis-
ions of this Act.
section -. The License tax for the year
1922 shall be based and computed on the
""os value Of product for tn calendar year
section 16. Unconstitutiona4ity and In
validity. If any clause. sentence. paragraph
% part Of this act shall for any reason, be
aItJudged by any court Of competent juris-
LiCClOl 10 DC Invalid Sucn llsETleGt S1dlI not
affect, impair or invalida-e the remainder
O. the act. but shall be confined in its
operation 70 the clause. sentence, paragraph,
or part thereof. directly involved in the con-
troversy in which such judgment shall have
been rendered. No caption or any section
or set of sections shall in any way affect
the Interpretation OF this act. or any part
thereof.
Section II. Sections 2344 to 900. both
inclusive OF the Revised Codes Of Montana,
, 1921. are hereby repealed. provided, however,
that no person shall be relieved from the
: payment Of any license tax, which may have
been computed, levied, imposed or assessed
and which is due or shall become due under
o. the provisions of said sections, or of any
penalty or interest thereon, but all such IL
, cense taxes, penalties and interest shall bl
! paid and collected as though said sections
were not repealed by this Act.
2 Section IS. This Act shall be IN full force
! and effect from and after IL s~Qproval and
f p~roclamation as provided BY Law.
UNITED STATES OF AMERICA, } SIS.
: State of Montana.
I. c.. T. Stewart, Secretary Of State OF the
+, State of Montana. do hereby certify that the
> foregoing is a true and correct copy of Pro
posed Petition for Initiative No. %, entitled
"a Bill to enact by the Initiative n law
providing for licenses for revenue purposes
q partnerships, associations. joint stock coma
: panies, common-law companies, bushes.
trusts. syndicates and CORPORATIONS, engaR
: ing in or carrying on the business Of work
: ing or operating any mine, or mining prop
erty in the State Of Montana. from whicl
. gold, silver. copper. lead, or any other meta
or metals or precious or semi-prec.Ous gem
or stones of any kind shall Be mined, eX
tracted or produced, to Pay to the Stat
: Treasurer an annual license tax for engag
irg in and carrying on such business IN thi
= state fixing the amount OF such license tax
: providing a. method for the assessment ant
u collection thereof and the disposition of tn
proceeds of such license taX prescribing pen
. alties for violations of the provisions q
: this Act, and repeating with certain reser
u vations. Sections 2344 to 23j5, both inclusiv
e of the Revised Codes OF Montana of 1921.
: IN TESTIMONY WHEREOF. I have here
y unto set my hand and affixed the great Sea
{ of the State of Montana, at Helena. tn
o CAPITAL. thi5 Fourth day of October. 1924.
c.. T. STEWART.
SEAL Secretary of State.
d