equalized.2 By Section one hundred and seven, the assessor is required, on or before said second Mondays, to complete his list and deliver it and the sworn statements to the auditor, whose duty it is to extend and foot up the same. By Section one hundred and eight, this is required to be done on or before the fourth Monday of each month within which the lists are to be completed, and the roll delivered to the assessor for collection. Section one hundred and nine, requires the assessor to publish notice, or in the absence of a county paper, post the same in three public places, and proceed to collect. He shall use due diligence to make personal demand, on or before the second Mondays in March, June, September and December, respectively, after which he need make no further demand, and after the third Monday can receive no more taxes unpaid for the previous quarter, but must report the same delinquent. The delinquent list shall be filed with the auditor for the first quarter of the year on the fourth day of June; for the second quarter on the fourth Monday of the following September; for the third quarter on the fourth Monday in December; and for the fourth quarter on the fourth Monday in March following. By Section one hundred and ten, the assessor is authorized to seize upon personal property to satisfy the taxes, while the delinquent list is in his hands, and sell the same on five days' notice. Section one hundred and eleven, declares the giving of a false statement under oath or affirmation to be perjury. Section one hundred and twelve entitles tax payer to a receipt, descriptive of what the tax was paid on. Section one hundred and thirteen, provides for the quarterly settlement between the assessor and auditor, on the sworn statement of the assessor. Section one hundred and fourteen prescribes weekly payments by the assessor to the treasurer. By Section one hundred and fifteen the assessor's failure to account and pay over as

required, renders him and his sureties liable for the whole amount of taxes on the quarterly roll. By Sections one hundred and sixteen and one hundred and seventeen, with an amendment to the latter section,3 merely authorize the county commissioners to exact from the assessor an additional bond, and prescribes the manner in which the revenue arising from mines shall be distributed. Section one hundred and eighteen makes the tax a lien upon the mine or possessory right from the beginning of each quarter, and until the taxes are paid or the mine or claim is sold to satisfy the demand. This section was amended by adding a provision that notice from the assessor to the mine owner, or agent having control of a mine belonging to a corporation, would render such owner or corporation liable for the tax to the extent of the value of the ore, etc., taken from the mine.4 Sections one hundred and nineteen and twenty, refer to the compensation of assessors and treasurers and the apportionment of such allowances.5 Sections one hundred and twenty to twenty-three inclusive require the auditor to deliver the delinquent list to the district or prosecuting attorney, who shall be held responsible on his official bond for the faithful performance of his duties. He shall bring suit in the name of the state for the taxes due, before any justice or court of competent jurisdiction-which jurisdiction shall be governed by the amount of tax due. The form of the complaint is prescribed. Section one hundred and twentyfour provides that, so far as applicable and not otherwise provided, the laws for the collection of delinquent taxes on real estate and personal property shall apply. What follows only refers to the payment of moneys received by the county treasurer to the state.6 A statute re-enacting a portion of the foregoing, amending others and repealing conflicting provisions, fixes the legal deductions to be made at the actual cost of extracting the

mineral from the mines; the saving of tailings; of transporting to place of reduction or sale; of reduction or sale, the remainder to be deemed net proceeds; provided that the deductions from ore, etc., of the gross value of twelve dollars per ton, or less, shall not exceed ninety per cent.; from that which is over twelve and under thirty dollars, not to exceed eighty per cent.; over thirty and less than one hundred dollars, not to exceed sixty per cent.; and on all of one hundred dollars or over, not to exceed fifty per cent., but allowing an additional deduction of fifteen dollars per ton for ores, etc., worked by the Freiburg or dry process. The form of the quarterly roll is changed to suit the other alterations. Those refusing to furnish statements are excepted from the taxpayers who may have the assessments against them equalized. The collection of taxes under the act is required to be made as taxes on other personal property.7

1 Stat. 1866, p. 76.

2 Stat. 1867, p. 160.

3 Act April 2, 1867, Stat. 1867, p. 160.

4 Stat. 1867, p. 161.

5 Ibid.

6 Stat. 1864-5, p. 306.

7 Stat. 1871, p. 87.

§ 307. Taxation of borax mines.-"Where borax and soda mines and claims are being worked for borax, for borate of soda, borate of lime, boracic acid, or carbonate of soda, the net proceeds thereof shall be taxed in the manner prescribed by law for taxing the net proceeds of mines."1

1 Amendment of § 1 of Act of March 7, 1873; Stat. 1875, p. 137. (See Stat. 1873, p. 187.)

§ 308. Police regulations-Injuries to water companies' property-Security of persons and animals.— The wilful and malicious breaking, cutting, injury or de

struction of any bridge, dam, canal, flume, aqueduct, reservoir or other structure or conduit erected for hydraulic power, or to conduct water for mining, manufacturing or agricultural purposes, or any embankment, or making or causing to be made, any aperture in either, with intent to injure the same, was, under the territorial government, punishable by fine not to exceed $1,000, or imprisonment in the territorial prison, not less than one, nor more than two years.1 Persons, companies, and corporations are required to securely fence all open excavations, whether used for mining or otherwise, and where failing to do so may be proceeded against by notice from a justice of the peace or police judge, to whose attention the matter has been brought by a resident of the county; and upon failing to show that the law has been complied with, judgment will be entered against the owner of such excavation for double the cost of fencing the same; and in addition may be fined $100 for each violation of the statute. If the hole, shaft, or excavation has been abandoned, the judge or justice may give notice to the county commissioners, whose duty it will be to fill or fence the same if in their judgment the same is dangerous to persons or animals.

1 Stat. 1861, p. 87.

VIII. NEW MEXICO.

SECTION 309-Location of lode claims.

$ 309.

310-Record books to be provided.

311-Value of day's labor-Eight-hour law.

312-Validating prior locations.

313-Ejectment to recover mining claims.

314-Repealing clause, saving rights under prior loca

tions.

Location of lode claims.-SEC. 1. Any person or persons desiring to locate a mining claim upon a vein or lode of quartz or other rock in place bearing

gold, silver, cinnabar, lead, tin, copper or other valuable deposit, must distinctly mark the location on the ground, so that its boundaries may be readily traced; and post, in some conspicuous place, on such location, a notice in writing, stating thereon the name or names of the locator or locators, his or their intention to locate the mining claim, giving a description thereof, by reference to some natural object or permanent monument as will identify the claims, and also within three months after posting such notice, cause to be recorded a copy thereof in the office of the recorder of the county in which such notice is posted; and, provided no other record of such notice shall be necessary.

§ 310. Record books to be provided.-SEC. 2. In order to carry out the intent of the preceding section, it is hereby made the duty of the probate judges of the several counties of this territory, and they are hereby required to provide, at the expense of their respective counties, such book or books as may be necessary and suitable, in which to enter the record hereinbefore provided for. The fees for recording such notices shall be ten cents for every 100 words.

§ 311. Value of day's labor-Eight-hour law.-SEC. 3. In estimating the worth of labor required to be performed upon any mining claims, to hold the same by the laws of the United States, in the regulation of mines; the value of a day's labor is hereby fixed at the sum of four dollars. In the sense of this statute, eight hours of labor, actually performed upon the mining claim, shall constitute a day's labor.

§ 312. Validating prior locations.-SEC. 4. All locations heretofore made in good faith, to which there shall be no adverse claims, the certificate of which loca