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HOUSE BILL NO. 4.
AN ACT RELATING TO REVENUE FROM THE TAXATION OF MINES, THE
IMPROVEMENTS THEREON AND THE NET PROFITS DE
SECTION 1. All mines: and mining claims, both placer and rock in place containing or bearing gold, silver, copper, lead, coal, or other valuable mineral or metal deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground, or some part thereof of said mine or mining claim is used for other than mining purposes and has a separate and independent value for such other purposes, in which case said surface ground or any part thereof so used for other than mining purposes shall be taxed at its value for such other purposes, and all machinery used in mining and all property and surface improvements upon mines or mining claims, which have a value separate and independent of such mines or mining claims and the net annual proceeds of all mines and mining claims shall be taxed.
SEC. 2. Every person, corporation or association engaged in mining upon any quartz vein or lode, or placer mining claim containing gold, silver, copper, lead, coal or other precious and valuable minerals or metals or mineral or metal deposits must between the first day of January and the first day of May in each year make out a statement of the net profits derived from the mining of said metals or minerals from each mine or mining claim owned or worked by such person, or from each group of mines or mining claims worked by a common system of development, during the year preceding the 1st day of January, such statement must be verified by the oath of such person or superintendent or managing agent of such corporation or association, who must deliver the same to the assessor of the county in which such mines are situated.
SEC. 3. The assessor must prepare at the time of the preparation of the general assessment work, another assessment book called “The Assessment Book of the Net Profits of Mines,” alphabetically arranged, in which must be listed the net profits of all the mines in his county and in which must be specified in separate columns and under appropriate heads:
(1) The name of the owner or owners of the mines. (2) The name, description and location of the mine. (3) The number of tons extracted during the year. (4) The gross yield or value in dollars and cents. (5) The actual cost of extracting the same from the mine.
(6) The actual cost of transportation to the place of reduction or sale.
(7) The actual cost of reduction or sale.
(8) The cost of construction of betterments and repair of mines and reduction works during the year.
(9) The net profits in dollars.
SEC. 4. The term “net profits” as employed in this act means the amount of money received from the mining of said metals or minerals from said mine or mining claim after the deduction of the actual expenditure of money. and labor in and about extracting the metals and minerals from the mine or mining claim and transporting the same to the mill, concentrator or reduction works, and the reduction thereof and the conversion of the same into money, or its equivalent, and also the deduction of all moneys expended for necessary labor, machinery and supplies needed and used in the mining operations, for the improvements necessary in and about the mine or mining claim, for reducing ores, for the construction of the mills and reduction works used and operated in connection with the mine or mining claim, for transporting the ore, and for extracting the metals and minerals therefrom, but the money invested in the mine or improvements made during any year except the year immediately preceding such statement must not be included therein. Such expenditures do not include the salaries, or any portion thereof, of any person or officers not actually engaged in the working of the mine or personally superintending the management thereof.
SEC. 5. Where the same person or company or association is operating two or more mining claims under one general system of mining or development, the product of which group of mines is mingled and treated as one min. ing operation, the statement of the owner provided herein to be made and the assessment provided herein to be made by the assessor shall be made as to such entire group, and need not be made as to each particular mining claim constituting said group.
SEC. 6. The duties of the assessor, county auditor, State Board of Equalization and the county board of equalization as to the assessment of the net profits of mines, the statements and returns to be made, the equalization thereof and other official acts, are the same as those provided by the laws of this State for the assessment of other property.
SEC. 7. If any person, corporation or association engaged in mining as mentioned in this act, refuses or neglects to make and deliver to the assessor of the county where the mines are located, the statement mentioned in this act, such assessor must list the property and assess according to his knowledge and information, the amount of said tax in the manner provided by the law for the assessment of other property, where no statement is furnished.
Sec. 8. The assessor after such statement has been rendered shall have the right to examine the books and accounts of any person, corporation or association engaged in mining as mentioned in this chapter in order to verify the statement made by such person, corporation or association, and if from such examination he finds such statement false, he must assess the net proceeds in the same manner as if no statement had been made and delivered, by making an estimtae from the best sources within his reach, and if satisfied that the false statement was intentionally so made he shall add as a penalty therefor, to the amount of the net proceeds so found by 50 per cent thereof which amount thus increased shall constitute the sum upon which the taxes must be levied and collected, and such assessment shall be binding, effectual and lawful and the value so fixed by the assessor shall not be reduced by the county board of equalization.
All information derived from any examination of the books and accounts made pursuant to this act by the assessor, or any one acting for him or representing him, shall be deemed to be and held as confidential communications not to be communicated to any other person by the person making such examination, or any one to whom the knowledge of such examination or facts therein disclosed shall come, except that it becomes necessary as a part of the performance of the public duty of such person to disclose the same in any proceeding affecting the validity of said assessment or taxation or for the prosecution for perjury of the person required to make the statement mentioned in this act. And any person or officer making such disclosure or violating such confidence, except as herein provided, shall be deemed guilty of a felony and upon conviction thereof shall be removed from office and punished as in case of other felonies.
Nothing in this act contained must be construed so as to exempt from taxation, improvements, buildings, erections, structures or marchinery placed upon any mining claim or used in connection therewith.
SEC. 9. The tax mentioned in the preceding sections must be collected and payment thereof enforced as the collection and enforcement of other taxes are provided for, and every such tax is a lien upon the mine or mining claim from which the ores or minerals are extracted, which lien attaches on the second Monday of January of each year, and the sale thereof for delinquent taxes may be made as provided for the sale of real estate for delinquent taxes.
SEC. 10. If any one herein required to make a statement, shall knowingly and wilfully swear to any false statement contained therein, then such person shall be guilty of perjury and shall be prosecuted and punished as provided for in other cases of perjury.
SEC. 11. All acts and parts of acts in conflict herewith or inconsistent with this act are hereby repealed.
SEC. 12. Whereas an emergency exists therefor, this act shall take effect immediately from and after its passage.
Approved the 17th day of February, 1903.
HOUSE BILL NO. 11.
STATE AND THE “BOARD OF TRUSTEES OF THE ACAD-
ING JANUARY 11TH, 1903, TO THE ACADEMY OF IDAHO,
FOR WHICH NO APPROPRIATION HAS BEEN MADE.
fifty-four and 56-100 dollars ($6,554.56) is hereby appro-
$ 523 44
Wyckoff, Seamens & Benedict, 6 tables,
Pocatello Advance, printing