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SEC. 3. This act shall take effect and be in force from and

after its passage.

APPROVED February 1st, 1875.

AN ACT

Providing for the Taxation of the net proceeds of Mines. Be it enacted by the Legislative Assembly of the Territory of Arizona:

SECTION 1. All ores, tailings, and mineral-bearing material of whatever character, shall be assessed for purposes of taxation for Territorial and County purposes, in the following manner: From the gross yield, return, or value of all ores, tailings, or mineral-bearing material of whatever character, there shall be deducted the actual cost of extracting said ores or minerals from the mine; the actual cost of saving said tailings; the actual cost of transportation of said ores, mineral-bearing material, or tailings, to the place of reduction or sale, and the actual cost of such reduction or sale; and the remainder shall be deemed the net proceeds, and shall be assessed and taxed as provided for in this act. Provided, That in no case whatsoever, shall the whole amount of deductions allowed to be made in this section from the gross yield, return or value of said ore, mineral-bearing material or tailings, exceed the percentage, of gross yield, value or return of such minerals, ore or tailings as hereinafter specified. On all ores, tailings, or mineral-bearing material, the gross yield, value or return of which is over thirty and under sixty dollars per ton, the whole amount of deductions shall not exceed ninety percentum of such gross yield, value or return. On all ores, tailings or mineral-bearing material, the gross yield, return, or value of which is over sixty dollars, and less than one hundred dollars per ton, the whole amount of deductions shall not exceed eighty percentum of such gross yield, value or return. On all ores, tailings or mineral-bearing material, the gross yield, return or value of which is over one hundred dollars, and less than two hundred dollars per ton, the whole amount of deductions shall not exceed sixty percentum of such gross yield, value or return. On all ores, tailings or mineral-bearing material, the gross yield, return or value of which is two hundred dollars.

per ton or over, the whole amount of deductions shall not exceed forty percentum of such gross yield, return or value. Provided, That an additional exemption of twenty dollars per ton may be allowed on all ores, tailings or minerals that are roasted before reduction; and provided, That all cres, tailings or mineral-bearing materials, the gross yield or value of which is less than thirty dollars per ton shall be exempt from the provisions of this act.

SEC. 2. It shall be the duty of every person, corporation, association, firm or company engaged in extracting ores or minerals in this Territory, to furnish to the Clerk of the Board of Supervisors of the county in which the mine is situated, a quarter-yearly statement, under oath or affirmation of the total number of tons of ore extracted by him or them, and the gross yield of the same in dollars and cents for each preceding three months, commencing on the first day of April, eighteen hundred and seventy-five; and for each succeeding quarter thereafter; such statement to be made and furnished to the Clerk of the Board of Supervisors of the several counties, within twenty days after the expiration of the quarter for which such statement is required. The statement required under the provisions of this act shall be substantially in the

following

form:

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SEC. 3. If any person required by the provisions of this act

to make such statement, shall fail, refuse or neglect for the period of thirty days after the expiration of the quarter for which such statement is required to be made, to make and furnish the same to the Clerk of the Board of Supervisors as aforesaid, it shall be the duty of the Clerk of the Board of Supervisors to notify the Assessor of his county of such failure, refusal, or neglect, and it shall thereupon become the duty of the County Assessor to proceed immediately to make an assessment as

Names of Owners.

herein before provided, and for that purpose may require from the person, firm, president, superintendent, treasurer, secretary, or managing agent, or whoever has charge of the books, or mine of any person, firm, company, association, or corporation engaged in extracting ores or minerals for reduction or sale, to give under oath or affirmation, a statement as required by this act. In case of refusal of such person, firm, company, association, corporation or managing agent thereof, to give such statement; it shall then be the duty of the Assessor to make an estimate from the best sources within his reach of the number of tons of ore or minerals extracted by such person, firm, company, association or corporation, for the preceding quarter, and assess the same to him or them; and such assessment shall be binding, lawful and effectual, as if made upon a sworn or affirmed statement, as herein before provided; and in any case when assessments are required to be made by the Assessor, as herein provided, such Assessor shall be entitled to receive as fees in making such assessment, the sum of thirty cents per mile for each mile necessarily traveled in going to and returning from said mine, and five dollars for making the assessment, the amount of such fees to be added to the amount of tax assessed on the mine, and collected at the same time and in the same manner as the tax is collected, which amount shall be paid over to the Assessor. Provided, that under no circumstances, shall the charge for fees for assessing be a charge against the county.

SEC. 4. It shall be the duty of the Clerk of the Board of Supervisors to prepare and complete a tax-list within forty days from the end of the quarter for which statements are required to be made; which tax-list, when so completed, shall be delivered to the Board of Supervisors, and if upon examination, it shall be found to be correct, the chairman of the Board shall indorse thereon his warrant for the collection of the taxes therein levied, and deliver the same to the County Treasurer of the County, who is hereby authorized to receive and receipt for all taxes levied under the provisions of this act.

SEC. 5. It shall be the duty of the Board of Supervisors of their respective counties to cause to be printed and circulated among the respective mining districts, a sufficient number of blanks as required by this act, to enable the parties interested to make the statements as required by the provisions of this

act.

SEC. 6. There shall be levied and collected for Territorial and County purposes, a tax of two dollars on each one hundred

dollars of the net proceeds of mines, as returned or assessed under the provisions of this act.

SEC. 7. It shall be the duty of all persons, firms, companies, associations or corporations, against whom a tax shall have been levied under the provisions of this act, to pay the same to the County Treasurer within twenty days after the tax-list shall have been filed with the Treasurer as aforesaid; and any tax remaining unpaid after the expiration of twenty days after the filing of the tax-list with the County Treasurer, shall be deemed delinquent; and thereupon it shall be the duty of the Treasurer to furnish the Board of Supervisors with a delinquent tax-list, which shall be conformable to delinquent tax-lists as may be provided by law, and the same shall be collected as provided by law for the collection of delinquent taxes in other cases.

SEC. 8. If any person shall knowingly make or give, under oath or affirmation, as aforesaid, a false statement to the Clerk of the Board of Supervisors, or the Assessor, such person shall be deemed guilty of perjury, and upon conviction thereof, shall be punished therefor as is provided by law for the punishment of the crime of perjury.

SEC. 9. The ownership of claim to, possession of, or right of possession to any mine or mining claim, shall not be taxed.

SEC. 10. All acts and parts of acts in conflict with this Act, are hereby repealed.

SEC. 11. This act shall take effect and be in force from and after the first day of April, 1875.

APPROVED February 4th, 1875.

AN ACT

Concerning lawful fences and animals trespassing on premises lawfully inclosed in the counties of Mohave and Yuma.

Be it enacted by the Legislative Assembly of the Territory of Arizona:

SECTION 1. Every inclosure shall be deemed a lawful fence which is four and one-half feet high, if made of stone; and which is five feet high if made of rails, plank, or poles. If made upon the embankment of a ditch, a lawful fence shall be not less than four feet high from the bottom of the ditch, and the ditch shall be at least two and one-half feet wide at the top, and the fence shall be at least two feet high from the top of the embankment of the ditch. Said fence in all cases to be substantial and reasonably strong, and made so close that horses, mules, or horned cattle cannot get their heads through it. A lawful fence of hedge, or brush shall be at least five feet high, and sufficiently close to turn stock.

SEC. 2. Any fence, which by reliable evidence shall be declared strong and substantial, and as well calculated to protect inclosures, as either of those described in section one of this act, shall be deemed a lawful fence.

SEC. 3. If any horses, mules, jacks, jennies, hogs, sheep, goats, or any neat cattle, shall break into any grounds inclosed by a lawful fence, the owner or manager of such animals shall be liable to the owner, occupier or manager of said inclosed premises for all damages sustained by such trespass, and if the trespass be repeated by the neglect of the owner of such animal or animals, such owner or manager of said stock shall for the said second offense be subject to double the damages sustained by the owners or managers of said premises, together with costs of suit.

SEC. 4. If the owner, occupier or manager of any grounds or crops injured by any animal, or animals breaking into, or entering on gounds inclosed, or not inclosed by a lawful fence, shall kill, maim, or materially hurt, or injure any animal so breaking into, or entering on, said grounds, he shall be liable to the owner for double the actual damages sustained, and also for all costs incurred in a suit for such damages,

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