Assessment of ores and minerals. Quarterly assessed and included all taxes levied by authority of law for county purposes. Said books shall contain suitable printed heads, and be ruled to conform with the form of the assessment roll, as provided by this Act. SEC. 3. Section ninety-nine of said Act is hereby amended, so as to read as follows: Section Ninety-nine. All ores and minerals shall be assessed for purposes of taxation for State and county purposes at their value when severed from the mine and deposited on the surface; and to determine the value of ores containing gold and silver, or either, the Assessor shall deduct from the gross yield of such ores, when the same are worked by any process without roasting, the sum of eighteen dollars per ton; and when worked by the Freiburg or roasting process, or by smelting process, the sum of forty dollars per ton. SEC. 4. Section one hundred and six is hereby amended, so as to read as follows: Section One Hundred and Six. It shall be the duty of the Assessor Roll, how to prepare and complete quarterly, on or before the second Monday in arranged. February, May, August, and November, in each year, a tax list or assessment roll, which shall be known and designated as the " Assessment Roll of the Proceeds of Mines," alphabetically arranged in a book or books furnished him by the Board of County Commissioners for that purpose, in which book or books shall be listed or assessed the proceeds of all the mines in his county, as provided in this Act, and in such book or books he shall set down in separate columns: First. The names of the owners, firms, incorporated companies, or associations engaged in the business of extracting ores, quartz, or minerals bearing gold and silver, or either; and if any owner, firm, incorporated company, association, or superintendent shall refuse to make the statement, or refuse to the Assessor or his deputy access to their books as provided in this Act, that fact shall be noted under his name, opposite the name of the owner, firm, incorporated company, or association. The Assessor shall, as particularly as practicable, give a description of the mine or mining claim from which the ores, quartz, or mineral assessed was extracted or taken. Second. The number of tons of gold and silver, or either, bearing ores, quartz, or minerals extracted by such owners, firms, incorporated companies or associations, for the preceding quarter year. Third.--The assessed value per ton; provided, that ores, quartz, or minerals containing gold and silver, or either, which yield less per ton than is by this Act directed to be deducted for expenses of working the same, shall not be assessed or included in the assessment roll, but shall be included in the statement furnished the Assessor. Fourth.-The total assessed value. Fifth. The amount, after the deductions as provided in this Act, upon which such taxes are levied. The form of the quarterly assessment roll shall be substantially as follows: QUARTERLY ASSESSMENT ROLL OF THE PROCEEDS OF THE MINES : ized. Any person, firm, incorporated company, or association, feeling ag- Persons ag grieved on account of an assessment made as in this statute provided, have assessgrieved may may appear before the Board of County Commissioners at any regular ment equalor special term thereof, and ask to have such assessment equalized; and such Board may proceed to hear the allegations of the party complaining, and of the Assessor, and such other evidence as may be produced, and by an order entered in the minutes of their proceedings, equalize such assessment by adding to or deducting therefrom, as may seem just, and such action when had shall be final. SEC. 5. Section one hundred and seventeen of said Act is hereby amended, so as to read as follows: over. Section One Hundred and Seventeen. The revenue arising from Revenue, how paid the tax of one hundred and twenty-five cents on the valuation of the proceeds of mines and mining claims, as fixed in this statute, shall be paid into the County Treasury, for the use and benefit of the State, to be appropriated as in this Act provided; and by the County Treasurer shall be paid over to the State Treasurer, as he is directed and required by law to pay over other moneys belonging to the State. SEC. 6. Section one hundred and eighteen is hereby amended, so as to read as follows: made a lien claim. Section One Hundred and Eighteen. Every tax levied under the Tax levied, provisions or authority of this Act, on the proceeds of the mines, is on mine or hereby made a lien on the mine or mining claims from which ores, mining quartz, or minerals bearing gold and silver, or either, is extracted for reduction or removal; which liens shall attach on the first days of January, April, July, and October of each year, for the quarter year commencing on those days respectively, and shall not be satisfied or removed until the taxes as provided in this Act, on the proceeds of the mines, are all paid, or the possessory title to said mines or mining claims has absolutely vested in a purchaser under a sale for the taxes levied on the proceeds of such mines or mining claims. The County Assessor may at any time serve a notice, which shall be in writing, signed by him, upon any person or firm, or upon the superintendent, managing agent, foreman, or any person having charge or control of the business of any incorporated company or association engaged in reducing ores taken Compensation of Assessor and Auditor. Compensation appor from any mine or mining claim, setting forth the amount of taxes assessed and unpaid on account of ores or minerals extracted or taken from such mine or mining claim, and from the time of receiving such notice, the person or firm, incorporated company or association so notified shall be held liable for the amount of such unpaid taxes, to the extent of the value of the ores and minerals then in possession of the person or firm, incorporated company or association, extracted or taken from such mine or mining claim. SEC. 7. Section one hundred and nineteen is hereby amended, so as to read as follows: Section One Hundred and Nineteen. The Assessors in the several counties in this State shall be allowed to retain to their own use, for collecting the tax as provided in this Act, on the proceeds of the mines and mining claims, three per centum on all moneys by them collected, and no more. The Assessor and his deputies shall keep a correct account of the number of days and parts of days they have been actually employed in assessing the proceeds of the mines, as provided in this Act, and including therein the time employed in making the assessment for both State and county purposes on the proceeds of the mines; and shall verify the same under oath before the Clerk of the Board of County Commissioners, or other person authorized to administer oaths, and then present said account to the Board of County Commissioners, who, if satisfied of the correctness of the same, shall allow it, or so much thereof as they may find correct, and order payment thereof to be made at the rate of eight dollars per day, which shall be in full for all services in making the assessment for both State and county purposes, and shall be paid as in this statute provided. The County Auditor shall receive for extending the taxes on the Quarterly Assessment Roll of the Proceeds of the Mines, an amount not to exceed fifteen cents per folio of one hundred words. No County Treasurer shall be allowed to receive to his own use any per centage or compensation from the tax on the proceeds of the mines. SEC. 8. Section one hundred and twenty is hereby amended, so as to read as follows: Section One Hundred and Twenty. The amount allowed and paid tioned. out to the Assessor and County Auditor for services, under this Act, so far as it relates to the proceeds of the mines, shall be apportioned by the Auditor in the proportion the State tax bears to the county tax on proceeds of mines; and the amount shall be charged to the State and county, rateably in said proportion, and a verified statement of the amount allowed by the Board of County Commissioners shall entitle the Controller to credit the County Treasurer with such amounts as shall have been charged against the State. CHAP. IV.—An Act supplementary to an Act entitled "An Act to provide Revenue for the support of the Government of the State of Nevada," approved March 9, 1865, and the Acts amendatory thereof; and providing for levying and collecting Revenue for County purposes, and further prescribing the powers and duties of the Boards of County Commissioners of the several Counties of this State relative thereto. [Approved April 2, 1867.] The People of the State of Nevada, represented in Senate and Assembly, do enact as follows: sioners au SECTION 1. The Board of County Commissioners of the several County counties of this State, in addition to their other powers and duties, are Commishereby authorized and empowered to levy and cause to be collected and thorized to paid annually, in the manner provided by law for the assessment and levy taxes for county collection of taxes for State purposes, an ad valorem tax for county purposes. purposes, not exceeding the sum of one hundred and fifty cents on each one hundred dollars' value of all taxable property in the county, including the proceeds of mines and mining claims; provided, that in any county or counties in this State where the assessment roll of taxable property for the year A.D. 1866 exceeded in amount or value the sum of five millions of dollars, it shall not be lawful for the Board of County Commissioners of such county or counties, to levy on each hundred dollars' value of taxable property in such county or counties, a higher rate of taxation for county purposes than one hundred and fifty cents; and, provided further, that in any such county or counties, as last herein specified, it shall not be lawful for the Board of County Commissioners to levy a tax for county purposes on the proceeds of the mines and mining claims in such county or counties, at a higher rate than twentyfive cents on each hundred dollars' valuation thereof. assessed third Mon SEC. 2. The Board of County Commissioners of each county are Taxes to be hereby authorized and empowered, annually, prior to the third Monday levied and in April, unless otherwise provided by special Act, to levy and assess prior to the the amount of taxes that shall be levied for county purposes, designating day of April. the number of cents which shall, on each one hundred dollars of taxable property, be levied for each purpose; and shall add thereto the amount levied by law on each one hundred dollars of taxable property for State purposes; provided, however, that when the Board of County Commissioners levy any tax, they shall cause such levy to be entered on the records of their proceedings, and shall direct their clerk to deliver a certified copy thereof to the Auditor, Assessor, and Treasurer, each of whom shall file said copy in his office. The Board of County Commissioners of each county shall apportion the revenues coming into the Revenues to county treasury under the provisions of this Act, after deducting the tioned. four per cent. as hereinafter provided, for the Treasurer's Salary Fund, into such funds as are now or hereafter may be provided by law; provided, that the Board of County Commissioners are hereby authorized to set aside such portion of all the moneys of the county, to create a Redemption Fund for the payment of outstanding indebtedness, as is provided by any law now in force, or which may hereafter be passed. The Boards of County Commissioners of the several counties are be appor Additional hereby authorized and empowered, annually, to levy and collect such taxes. additional and special taxes as the statutes or laws of this State may authorize and require them to levy and collect. Assessment and collec taxes. SEC. 3. The assessment and collection of all taxes levied for tion of Co. county purposes, including the tax levied on the proceeds of mines and mining claims, shall be made at the same time, and in the same manner, and by the same officers, as is made the assessment and collection of taxes for State purposes; and the assessment for county taxes shall be included in the same list and assessment roll taken and made for State taxes. All delinquent taxes, levied and assessed for county purposes, shall be included in any action brought against the same person and property, or either, for the recovery of delinquent taxes levied and assessed for State purposes. Lien. Co. taxes on proceeds of SEC. 4. Any tax levied by authority of law for county purposes is hereby made a lien against the property assessed, and a lien shall attach upon the real property for the tax levied upon the personal property of the owner of such real property; which lien shall attach on the third Monday in April in each year, and shall be as valid and binding in all respects as the lien of taxes levied and assessed for State purposes. SEC. 5. All taxes levied on the proceeds of mines and mining mines, how claims, for county purposes, shall in all respects be assessed and colassessed, etc. lected as taxes are levied and assessed on the proceeds of mines and mining claims for State purposes, and shall in like manner and effect constitute a lien on the possessory title or right to the mine or mining claim, against and upon which the same is assessed, until the taxes are paid. Laws, to apSEC. 6. All laws now in force in reference to the assessment and ply to taxes levied for collection of taxes for State purposes, so far as applicable, are hereby county pur- made to apply to the assessment and collection of taxes levied and asposes. sessed for county purposes. SEC. 7. It shall be lawful for the Board of County Commissioners, by an order entered in their records or minutes of proceedings, to allow a discount to be made in favor of all persons who shall make payment ten days before the time when the same would become delinquent if not paid, of taxes levied and assessed, and required by law to be paid Discount on quarterly, for county purposes; but the rate of discount allowed shall quarterly not reduce the taxes so paid below the rate of seventy-five cents on payments. each one hundred dollars' value of the property assessed and taxed. A certified copy of such order, when made, shall be furnished by the Clerk of the Board to the collector of such taxes, and to the County Auditor, each of whom shall file the same in his office. Repeal. SEC. 8. All laws in conflict with the provisions of this Act are hereby repealed. |