The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1924-10-22
2. The description and location of the min.

81. Inc NUMBER OF tons of ore or other
mineral products or deposits extracted from,
tf, mine or mining property durino ~.
period covered by the statement.
g. The name and location of the srpaI+o-
mil. or reduction works to which such ore
has been shipped or sold during the rer;o5
covered by the statement and sucb Oh
formation rs the State Board OF EouaIi7s.
tua may require.
the gross yield OF such ores. mineral
..iu't7 or deposits in constituents of com
-e. "a .Io. that IS TO say, the nunober &c
ounces OF gold, or silver, pounds of connoo
.ai or zinc, or other commercially vaI1abio
.. ttIeuts Of said ores or mineral prod,cts
deposits, measured by standard units Of
a. statement u"
s.. The gross value of product in dollars
..l cents.
section 6. Computation and Notice of T.~
..c state Board of Equalization shall ex-
.irc each such statement and return filed
.a determined and ascertain therefrom. and
.luPute and assess the amount OF the Iicepso
task 20 be paid by the person making and eli
~r the same and shall, not later than tho
"t day OF June, certify to the State Treas-
-cs the name OF each person subject to the
ns ment OF license taxes under the provis
ur Of this Act, the amount thereof 70 10
aid by such person. The said board sbon
It the same time mail to each person maxine
#"r tH9g such statement and return. q writ
0 notice OF the amount of the license 70
be paid by each, respectively. that a.
anne is due and payable to the State Treae-
.~eI, and that II will become delinUant ~
i've " clock p. m on the thirtieth dav of
November, Immediately following and +bo+
the same becomes delinquent a DonaIt,, 90
Ter centUrc will be added thereto and
.- the whole amount of such license tay
a penalty added. viii bear interest at the
-' o. twelve per centum per annuu frov,
late the same becomes delino,eDt ,nt1
@ u any such person. has sold or otLnr-
"-oosed on any OF its mines products
ID ice SUBSTANTIALLY below the true mar
t.irc OF such Il product at the time ard
ot u,h sale o. disposal. the, tho ST..
Board oi Equalization shall compute +ba
'"dc 81 such portion of said mines
Sc @ulu or disposed OF substantially
the WaraVt price as aforesaid which
gross 'alue shall be based upon the once
'."- OF the price OF such mines product in
.' f't" City, at the time such portion
~ product Wa so sold or otherwise dis
.t OF as evi fenced by some established
t..nlity or market report, such as the En-
.a,e.iuP and Mining Journal. of New York
ONE other standard publication. pivinc
market reports for the year covered bv
i.a statement. Should there be no Quota
ton covering any particular product fben
the state Board Of Equalization shall fiv
me value OF such gross product. o. sucb
portion thereof, as shall have been sold or
"H,1,."lsc disposed OF at a price substa ntialIv
'''" me true market price at the time and
a'' OF such sale or disposal in such a
manner 2s may seem to be equitable.
section Z. Delinquent Taxes-PenaIty. All
hceNSe taxes assessed under the provisions
Of this Act shall become delinquent if not
paid ~ five o'clock p. m, on the thirtieth
day of November following the date vybeo
the same are assessed and certified to tho
state treasurer, and as the same become de-
."9uent a penalty of ten per centum shall
De added thereto, and the whole amount of
sald license taZ, with penalty added. shall
bear interest az the rate of twelve per centum
per arnum from the date of becoming de-
ir.Uent until paid.
Section 8 Penalty for Failure to File
9latement. II any person shall fail. refuse
or neglect to make and file such statement
""t return within the time prescribed. the
state Board of Equalization, shall. immedi-
al'.E after such time has expired, ascertain
' 'e'@fElhe rs nearly a may be possible
F" any returns or reports filed with anv
-t-'s or county officer or board under any law
oil tE5 State, and from any other information
"nIrH mo Board may be able to obtain, the
eros, 'aIUe o. product of such person
't ruth business during calendar year
= He---'ly preceding the year in which the
."1-' tax $ 20 be raid, and license issued.
.t .hai make and file a statement showing
'"" ann 'iN' OF @(oss value O. product aGd hail
'.' " aaJ determine end coraputc :rl
~" amount OF the license tayos due
".r Z" oe pail by such person. and
''ftaia'@i. certify the same 70 -hc
rt-t' Urea arer. and give no,ice to such D.
son ia the same manner as though 9-.,
.atement ho. been filed within lin. and
'1e state shall proceed to collect such Ii.
tax, adding thereto and collecting there.
IN, Z the same is delinquent, the same
'naity and interest as provided for herein
Tor other delinouencies.
section 9. Production Of Evidence. Should
To" state Board of Equalization have reason
believe that any statement and return u
raise or erroneous IN any particular, it may
'Hre the person, or if made by a corpor
alton. association or company. the officer
'Neoi, and the employees of any such per
son. corporation, association or company, q
appear before the Board and testify concern
ING the sa0ne ard any statement contained
therein, and may examine ali books, records
papers and documents Of such person per
jainin" u such business. upon giving fiv,
0"S- written notice to such persons. or officer
or employees thereof having custody of sucl
books. records, papers and documents, an,
any person failing, refusing or neglectinI
'o so appear. or refusing to be sworn or T.
testify, or refusing to answer any materia
question propOu0ded by the Board or any o
IT'S members, or refusing to permit the Board
or ITS members. employees or accountant
o. examine such books, records, papers o
documents, or any thereof. pertaining
To such business. shall be deemed guilt
OF "a rllSdemeanCr and upon conviction there
of shall be punished by q fine of not NOR
than one thousand dollars. or by imprison
a"nt IN the county jail for a term not eX
'eedior six months, or by both such fin
and IMPRISONMENT. If the Board, after hear
'nf such evidence and after such examine
non Of the books, papers. documents an
cords of such person, shall find and de
: .'rmlnc that such statement and return
q "rtoneoUs or false in any material matter
l"e Board shall change and correct the sam
as TO show the true gross value of the pro
% duet and shall reasscss the amount of licens
TAX due from such person. and may ad
thereto a penalty OF lot exceeding fifty pc
: ''ntun, and shall thereupon immediatel
certify the amount of such license tax wit
% IN" penalty added thereto the State Treas
ur"r. and shall at the sam time mail {
tuch person a written notice of the correC
I"n. and changes made in such statemeT
ana return and the amount of the licens
TAX anc penalty certified to the State Treas
.Fsr. The State Treasurer shall collect sue
, H'efl@e tax with penalty added, and if tn
me has become delinquent he shall ais
collect interest thereon from the date of dc
.nquency until paid at the rate Of twelv
per centum per annum. Provided further
that IN order to verify such statement an
& -'turn the State Board of Equalization ma
require any person, corporation, association
or company engaged in the business of smell
'ng' milling, reduction or treatment in an
manner of ores extracted or produced frOT
any mine or mining property in the Stat