The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1924-10-29

lions ol the prlce OF such mines product in
Nov York City, at the time such nortjon
S.. the product was so sold or otheruy;so Cl
FIJI. ri Of as evidenced by some estabI;sbod
uthority or market report, such as +be r.
aeering and Mining Journal, of New Vol
some other standard publication eiU;rS,
market reports for the year covered -,
a statement Should there be no Quot,
1 covering any particular product the,
state Board Of Equalization shall Fir
'a'uf OF such gross product, or such
.~tion thereof, as shall have been sold ~
'nerwise disposed of at a price substan+ioII,
loss the true market price at the time and
sa.e Of such sale or disposal in sncb =
-,rner a may seem to be equitable.
section Z. Delinquent Taxes-PenaItv. All
e"e taxes assessed under the provisions
tm, act shall become delinquent if not
.l hy i've O'Clock p. m, on the thir4ia+h
las OF November following the date yvboo
.s' same are assessed and certified IN ~
.ate treasurer, and as the same become d.
~.nent a penalty OF ten per centum shall
added thereto, and the whole auoup+ 80
I'D license tax. with penalty added sbsu
.ar interest at the rate of twelve per cent,rn
annum from the date of becomin a.
~..4uent until paid.
Section s. Penalty for Failure n Fill
1.atement. II any person shall fail, refuse
1g neglect TO make and file such state11eDt
d return within the time prescribed the
.ate Board Of Equalization, shall. immed;-
''ly after such time has expired aecertajr
.'t NtleLlllne as nearly as NAV be OossilIa
rom any returns or reports filed with n
tate or county officer or board under anv Ia
.t this State, and from any other inforrnafioD
.aigh the Board may be able to obtain. the
total gross value of product of such perso1
.om such business during calendar vao
-medlately preceding the year in which The
license tax Is to be paid. and license ;esroJ
snail make and file a statement showing
" amount Of CrSss value of product and shall
certain and determine and commute ooJ
- the amount gf tho Eco,-~
."' and 90 be paid by such person and
.' Immediately certify the same TO the
state treasurer, and give notice to such per
.9u .n the same manner as though s1ch
nent lad been filed within time and
' state shall proceed to collect such IL
- tax, adding thereto and collecting there
with. # the same IS delinquent, the same
marry ana interest as provided for herein
other delinGuencies.
section g. Production Of Evidence. Sbonld
state Board of Equalization have reason
FOB A.aeve that any statement and return "a
..-e. or erroneous in any particular. il NAV
..u.re the person, or if made by a corpor-
''"' "@soElatlon or company, the officers
p. Roof, and the employees of any such per
son. corporation, association or company. to
appear before the Board and testify concern
irr the same and any statement contained
herein, and may examine all books. records
papers and documents of such person per-
tanning to such business, upon giving five
days written notice TO such persons, or Officers
or employees thereof having custody of such
books. records, papers and documents. and
any person failing, refusing or neglecting
,0 so appear, or refusing to be sworn or IN
testify, or refusing TO answer any material
question propounded by the Board or anv of
it's members, or refusing to permit the Board
Or It's members. employees or accountants
20 eXanine such books, records. papers OF
documents, or any thereof, pertaining
10 such business. shall be deemed guilty
OF q misdemeanor and upon conviction there
of shall be punished by 4 fine of not more
than one thousand dollars, or by imprison-
mcnt in the county Jail for a term not ex.
csediES SIX months, or by both such fine
and Imprisonment. II the Board, after hear.
ing such evidence and after such examina.
uon OF the books. papers, documents anC
records of such person, shall find and de
termine that such statement and return il
erroneous or false in any material matter
lhe Board shall change and correct the sam,
~ as 70 show the true gross value of the pro
duct and shall reassess the amount of licens,
tax due from such person, and may ad,
thereto a penalty of not exceeding fifty pc
certum, and shall thereupon immediatel,
certify the amount Of such license tax wit
the penalty added thereto the State Treas
urer, and shall at the same time mail t
-1ch person q written notice of the correc
l'af and change made in such statemea
and return and the amount of the Iicens
tax and penalty certified to the State Treas
drcr The State Treasurer shall collect sue
license tax with penalty added, and if tn
anne has become delinquent he shall ais
collect interest thereon from the date of dc
iinqueAcy until paid at the rate of lively
per centum per annum. Provided further
mat in order to verify such statement an
return the State Board of Equalization ma
require any person, corporation, association
2r company engaged in the business of smel'
Ing, milling. reduction or treatment in an
manner Of ores extracted or produced froI
any mine or mining property in the Stat
OF Montana TO appear before the Board an
testify concerning the gross mineral confer
of any such Gre, or at the request of sal
Board 10 furnish sworn statements shown
the gross yield of such ores, mineral pre-
ducts or deposits in constituents of commeI
cial value, that is to say, the number {
ounces of gold, silver, pounds of cope
lead or zinc, or other commercially valuab'
constituents of said ores or mineral pt
ducts or deposits, measured by standard unit
of measurement during the period cOvere
'r such statement, without any deduction
Aatsoever for smelling, milling, reductio
ar treatment of such ores or mineral pr
1uct. The books, records, papers and doc
"eats of such person, corporation, assOciatio
It company engaged IN the business OF smeI
iug, milling. reduction or treatment in ar
manner of ores extracted or produced BY ar
f, mine or mining property in the State
Montana shall be open to inspection ar
animation by said State Board of Equal
9 l%a-.on, or its members, employees, or accoun
b ANTS at any time or place, that said boar
may designate. II any person required |
lis Act to make or file any statement,
j To- verify, under oath any statement, sha
- make such statement false in any materi
respect, or shall verify, under oath. al
statement false in any respect or shall ia
@ neglect or refuse to file any statement 7
q CURED By said State Board of EqualiZati'
. or shall refuse TO appear before the Boa
= 20 testify concerning the gross mineral co
30 tent Of any such ore, or shall refuse to allc
r the Board, its members, employees or 3
D countants at any time or place to inspe
or examine the books, records. papers a
~ documents of such person, corporation, ass
citation or company engaged in the busine
of smelling, milling, reduction or treatme
nm any manner of ores extracted or produc
.- by any mine or mining property in the Sta
n, of Montana, shall be deemed guilty of
misdemeanor and shall be punished by a fl
Of not exceeding one thousand dollars,
by imprisonment in the county Jail for I
20 exceeding six months, or by both such Fl
N and Imprisonment.
.r Section 10. ReheGring on Determination
License Tax. Every person whose hce1
tax has been determined and assessed
the state Board of Equalization under a
Of the provisions of this Act, who shall +
of aggrieved by the determination and asse
ment OF the Board as TO the amount OF gr
lie value Of product, or as TO the amount OF
Is license tax, may, at any time within