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every bar of bullion or amalgam melted, retorted, assayed, or refined by such person or firm, the name of the person or company by wbom such bullion or amalgam was deposited with or sold to such person or firm.

(4035.) SEC. 2. Every person or firm within the state of Nevada, engaged in or carrying on the business mentioned in the first section of this act, who shall neglect or refuse to comply with its provisions, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not less than one thousand dollars and not more than five thousand dollars, and shall be imprisoned in the county jail not less than one month nor more than six months, for each and every such refusal or neglect.

CHAP, 0.-OF THE TAXATION OF THE NET PROCEEDS OF MINES.

See.

Sec. 3245. Assessment of ores, etc.; proviso.

3251. Notice of unpaid taxes. 3246. Assessment roll of proceeds of mines; form of; assessor to 3252. Compensation of assessor; compensation of county auditor.

demand statement under oath, etc.; false statement deemed 3253. Apportionment of compensation.
perjury.

3254. Collection, how enforced. 3247. Books of company to be open to inspection of assessor ; refusal 3255. Assessment and taxation of borax and soda lands; tax on net deemed misdemeanor; punishment.

proceeds. 3248. Refusal to give statement.

3256. Acts made applicable. 3249. Persons feeling aggrieved may have assessments equalized. 3257. Collection of taxes. 3250. Tax to be lien.

3258. Controller to prepare and furnish blanks and instructions. AN ACT providing for the taxation of the net proceeds of mines. (Approved February 28, 1871; Sess. Laws, 1871, p. 87; Comp. Laws,

vol. 2, p. 224.) (3245.) SECTION 1. All ores, tailings, and mineral-bearing material, of whatever character, shall be assessed for purposes of taxation, for state 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 ore, minerals, or tailings, as hereinafter specified. On all ores, tailings, or mineralbearing material, the gross yield or value.of which is twelve dollars per ton or less, the whole amount of deductions shall not exceed ninety per centum of such gross yield, return, or value. On all ores, tailings, or mineral-bearing material, the gross yield, value, or return of which is over twelve and under thirty dollars per ton, the whole amount of deductions shall not exceed eighty per centum 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 thirty dollars and less than one hundred dollars per ton, the whole amount of deductions shall not exceed sixty per centum of such gross yield, value, or return. On all ores, tailings, or mineral-bearing material, the gross yield, return, or value of which is one hundred dollars per ton or over, the whole amount of deductions shall not exceed fifty per centum of such gross yield, return, or value: Provided, That an additional exemption of fifteen dollars per ton may be allowed on all ores, tailings, or minerals worked by the Freiberg process.

(3246.) SEC. 2. It shall be the duty of the several county assessors within the state to compare and complete quarterly, on or before the second Monday in February, May, August, and November in each year, a tax list or assessment roll of the proceeds of the mines, alphabetically arranged, in a book furnished them by the board of county commissioners for that purpose, in which book shall be listed or assessed the proceeds of all mines in their respective counties, as provided in this act. The form of the assessment roll shall be substantially as follows:

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For the purpose of enabling the assessor to make such assessment, he shall demand from the president, secretary, superintendent, treasurer, or managing agent of each corporation, association, or firm engaged in extracting ores or minerals within his county, and from any person so engaged other than as a corporation, association, or firm, a statement, under oath or affirmation, of the total number of tons extracted by him or them, the gross yield or value of the same in dollars and cents, the actual cost of extracting the same from the mine, the actual cost of transportation of same to the place of reduction or sale, and the actual cost of reduction or sale of same for the preceding three months respectively. If any person shall, knowingly, make or give under oath or affirmation, as aforesaid, a false statement to 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. (3247.) SEC. 3. The account books relating to or used in the transaction of the business of any person, firm, company, association, or corporation engaged in extracting ores or minerals bearing gold or silver, or other metals, for reduction or sale, shall, on demand of the assessor or his deputy, be open to his inspection. If any such person, or the president, superintendent, treasurer, secretary, or managing agent, or whoever has charge of said books of such company, association, corporation, or firm, shall neglect or refuse to give, on demand, to the assessor or his deputy, access to the books aforesaid, he or they shall be deemed guilty of a misdemeanor, and shall be arrested on complaint of the assessor or his deputy, and, on conviction thereof before a justice of the peace, shall be punished by a fine of not less than one hundred nor more than five hundred dollars, or by imprisonment in the county jail for not more than three months, or by both such fine and imprisonment. (3248.) SEC. 4. In case of neglect or refusal of any person, firm, president, superintendent, treasurer, secretary, or managing agent, or whoever has charge of the books or mines of any person, firm, company, association, or corporation engaged in extracting ores or minerals for reduction or sale, to give, under oath or affirmation, the statement required in this act, the assessor or his deputy shall make an estimate from the best sources within his reach of the number of tons of all ores or minerals extracted by such person, firm, company, association, or corporation for the preceding quarter, and assess the same to him or them without making any deduction for actual costs of any kind, and such assessment shall be binding, lawful, and effectual, as if made upon a sworn or affirmed statement. (3249.) SEC. 5. Any person, firm, incorporated company, or association, excepting such as shall have persistently refused to give the assessor, on his demand, access to the books of said person, firm, incorporated company, or association, feeling aggrieved on account of the assessment made as in this statute provided, may appear before the board of county commissioners, at any regular term, or special term thereof called for that purpose, 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. (3250.) SEC. 6. Every tax levied under the authority or provisions of this act on the proceeds of the mines is hereby made a lien on the mines or mining-claims from which ores or minerals bearing gold and silver, or either, or any other valuable metal, is extracted for reduction, which lien 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 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. (3251.) SEC. 7. 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 other person having charge or control of the business of any incorporated company or association engaged in reducing ores taken from any mine or miningclaim, 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. (3252.) SEC. 8. 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 they have been actually employed in assessing the proceeds of 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 personauthorized to administeroaths, 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 therefor 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 percentage or compensation from the tax on the proceeds of the mines.

(3253.) SFC. 9. The amount allowed and paid out to the assessor and county auditor for services under this act 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 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.

(3254.) SEC. 10. The collection of the tax authorized to be levied under this act shall be enforced in the same manner in which the tax on any other kind of personal property is enforced and collected.

AN ACT providing for the location and taxation of borax and soda mines and claims. (Approved March 7, 1873; Sess. Laws, 1873, p. 178;

Comp. Laws, vol. 2, p. 228.) (3255.) SECTION 1. The ownership of, or claim to, or possession of, or right of possession to any lands in this state containing, and held for the purpose of obtaining, borax or soda, shall be assessed annually for taxation, for state and county purposes, at not exceeding five dollars per acre. The annual payment of said taxes and the compliance with the provisions of an act entitled "An act to provide for the location of lands containing salt”, approved February twenty-fourth, eighteen hundred and sixty-five, shall be held as a recognition on the part of the state of the validity of said ownership of, or claim to, or possession of, or right of possession to said lands: Provided, That where borax and soda mines and claims are being worked for borate of soda, borate of lime, boracic acid, or carbonate of soda, then the net proceeds thereof shall be taxed, in the event that the tax on such net proceeds shall equal or exceed in amount what would be derived from said mines or claims, taxing them at five dollars per acre as aforesaid, and when the net proceeds are taxed the ownership of, claim to, possession of, or right of possession to the said lands shall not be taxed.

(3256.) SEC. 2. Sections two, three, four, five, six, seven, eight, nine, and ten of an act entitled "An act providing for the taxation of the net proceeds of mines”, approved February twenty-eighth, eighteen hundred and seventy-one, shall be, and are hereby, made applicable as to time and manner of assessing and collecting the revenue derived from the net proceeds of borax and soda mines and claims.

(3257.) SEC. 3. The officers whose duty it is to enforce the provisions of "An act providing for the taxation of the net proceeds of mines" (referred to in section two of this act) shall enforce the provisions of this act so far as it relates to the taxation of the net proceeds of borax and soda mines and claims, and shall receive the same compensation as provided in said act.

(3258.) SEC. 4. The state controller is hereby authorized and directed to prepare and furnish the necessary blanks and instructions to carry this act into effect.

OHAP. I.—THE EXECUTION.

TITLE VII.-Of the execution of the judgment in civil actions.

SECTION 221. The following property shall be exempt from execution, except as herein otherwise specially provided :

Fourth. The tools and implements of a mechanic or artisan necessary to carry on his trade.

Fifth. The cabin or dwelling of a miner, not exceeding in value the sum of five hundred dollars; also his sluices, pipes, hose, windlass, whim, derrick, cars, pumps, tools, implements, and appliances necessary for carrying on any kind of mining operations, not exceeding in value the aggregate sum of five hundred dollars; and two horses, mules, or oxen, with their harness, and food for such horses, oxen, or mules for one month, when necessary to be used for any whim, windlass, derrick, car, pump, or hoisting apparatus.

NOTE.—"An act to regulate proceedings in civil cases in the courts of justice of this state, and to repeal all other acts in relation thereto.” (Approved March 8, 1869; Comp. Laws, vol. 1, p. 358; Sess. Laws, 1869, p. 196.)

STATUTES OF 1875.

AN ACT to encourage the mining, milling, smelting, or other reduction of ores in the state of Nerada. (Approved March 1, 1875, p. 111.)

SECTION 1. The production and reduction of ores are of vital necessity to the people of this state; are pursuits in which all are interested, and from which all derive a benefit; so the mining, milling, smelting, or other reduction of ores are hereby declared to be for the public use, and the right of eminent domain may be exercised therefor.

ŞEC. 2. Any person, company, or corporation engaged in mining, milling, smelting, or other reduction of ores may acquire any real estate, or any right, title, interest, estate, or claim therein or thereto, necessary for the

For the purpose of enabling the assessor to make such assessment, he shall demand from the president, secretary, superintendent, treasurer, or managing agent of each corporation, association, or firm engaged in extracting ores or minerals within his county, and from any person so engaged other than as a corporation, association, or firm, a statement, under oath or affirmation, of the total number of tons extracted by him or them, the gross yield or value of the same in dollars and cents, the actual cost of extracting the same from the mine, the actual cost of transportation of same to the place of reduction or sale, and the actual cost of reduction or sale of same for the preceding three months respectively. If any person shall, knowingly, make or give under oath or affirmation, as aforesaid, a false statement to 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. (3247.) SEC. 3. The account books relating to or used in the transaction of the business of any person, firm, company, association, or corporation engaged in extracting ores or minerals bearing gold or silver, or other metals, for reduction or sale, shall, on demand of the assessor or his deputy, be open to his inspection. If any such person, or the president, superintendent, treasurer, secretary, or managing agent, or whoever has charge of said books of such company, association, corporation, or firm, shall neglect or refuse to give, on demand, to the assessor or his deputy, access to the books aforesaid, he or they shall be deemed guilty of a misdemeanor, and shall be arrested on complaint of the assessor or his deputy, and, on conviction thereof before a justice of the peace, shall be punished by a fine of not less than one hundred nor more than five hundred dollars, or by imprisonment in the county jail for not more than three months, or by both such fine and imprisonment. (3248.) SEC. 4. In case of neglect or refusal of any person, firm, president, superintendent, treasurer, secretary, or managing agent, or whoever has charge of the books or mines of any person, firm, company, association, or corporation engaged in extracting ores or minerals for reduction or sale, to give, under oath or affirmation, the statement required in this act, the assessor or his deputy shall make an estimate from the best sources within his reach of the number of tons of all ores or minerals extracted by such person, firm, company, association, or corporation for the preceding quarter, and assess the same to him or them without making any deduction for actual costs of any kind, and such assessment shall be binding, lawful, and effectual, as if made upon a sworn or affirmed statement. (3249.) SEC. 5. Any person, firm, incorporated company, or association, excepting such as shall have persistently refused to give the assessor, on his demand, access to the books of said person, firm, incorporated company, or association, feeling aggrieved on account of the assessment made as in this statute provided, may appear before the board of county commissioners, at any regular term, or special term thereof called for that purpose, 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. (3250.) SEC. 6. Every tax levied under the authority or provisions of this act on the proceeds of the mines is hereby made a lien on the mines or mining-claims from which ores or minerals bearing gold and silver, or either, or any other valuable metal, is extracted for reduction, which lien 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 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. (3251.) SEC. 7. 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 other person having charge or control of the business of any incorporated company or association engaged in reducing ores taken from any mine or miningclaim, 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. (3252.) SEC. 8. 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 they have been actually employed in assessing the proceeds of 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 personauthorized to administeroaths, 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 therefor 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 percentage or compensation from the tax on the proceeds of the mines.

(3253.) SF.C. 9. The amount allowed and paid out to the assessor and county auditor for services under this act 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 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.

(3254.) SEC. 10. The collection of the tax authorized to be levied under this act shall be enforced in the same manner in which the tax on any other kind of personal property is enforced and collected.

AN ACT providing for the location and taxation of borax and soda mines and claims. (Approved March 7, 1873; Sess. Laws, 1873, p. 178; Comp. Laws, vol. 2, p. 228.) (3255.) SECTION 1. The ownership of, or claim to, or possession of, or right of possession to any lands in this state containing, and held for the purpose of obtaining, borax or soda, shall be assessed annually for taxation, for state and county purposes, at not exceeding five dollars per acre. The annual payment of said taxes and the compliance with the provisions of an act entitled “An act to provide for the location of lands containing salt”, approved February twenty-fourth, eighteen hundred and sixty-five, shall be held as a recognition on the part of the state of the validity of said ownership of, or claim to, or possession of, or right of possession to said lands: Provided, That where borax and soda mines and claims are being worked for borate of soda, borate of lime, boracic acid, or carbonate of soda, then the net proceeds thereof shall be taxed, in the event that the tax on such net proceeds shall equal or exceed in amount what would be derived from said mines or claims, taxing them at five dollars per acre as aforesaid, and when the net proceeds are taxed the ownership of, claim to, possession of, or right of possession to the said lands shall not be taxed. (3256.) SEC. 2. Sections two, three, four, five, six, seven, eight, nine, and ten of an act entitled “An act providing for the taxation of the net proceeds of mines”, approved February twenty-eighth, eighteen hundred and seventy-one, shall be, and are hereby, made applicable as to time and manner of assessing and collecting the revenue derived from the net proceeds of borax and soda mines and claims. (3257.) SEC. 3. The officers whose duty it is to enforce the provisions of “An act providing for the taxation of the net proceeds of mines” (referred to in section two of this act) shall enforce the provisions of this act so far as it relates to the taxation of the net proceeds of borax and soda mines and claims, and shall receive the same compensation as provided in said act. (3258.) SEC. 4. The state controller is hereby authorized and directed to prepare and furnish the necessary blanks and instructions to carry this act into effect.

CHAP. I.--THE EXECUTION.

TITLE VII.-Of the execution of the judgment in civil actions.

+ * + * * * * * * SECTION 221. The following property shall be exempt from execution, except as herein otherwise specially provided:

* * * # + * + + *

Fourth. The tools and implements of a mechanic or artisan necessary to carry on his trade. * * * Fifth. The cabin or dwelling of a miner, not exceeding in value the sum of five hundred dollars; also his sluices, pipes, hose, windlass, whim, derrick, cars, pumps, tools, implements, and appliances necessary for carrying on any kind of mining operations, not exceeding in value the aggregate sum of five hundred dollars; and two horses, mules, or oxen, with their harness, and food for such horses, oxen, or mules for one month, when necessary to be

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NotE.-‘An act to regulate proceedings in civil cases in the courts of justice of this state, and to repeal all other acts in relation thereto.” (Approved March 8, 1869; Comp. Laws, vol. 1, p. 358; Sess. Laws, 1869, p. 196.)

STATUTE S OF 1 8 7 5. AN ACT to encourage the mining, milling, smelting, or other reduction of ores in the state of Nevada. (Approved March 1, 1875, p. 111.)

SECTION 1. The production and reduction of ores are of vital necessity to the people of this state; are pursuits in which all are interested, and from which all derive a benefit; so the mining, milling, smelting, or other reduction of ores are hereby declared to be for the public use, and the right of eminent domain may be exercised therefor.

SEc. 2. Any person, company, or corporation engaged in mining, milling, smelting, or other reduction of ores may acquire any real estate, or any right, title, interest, estate, or claim therein or thereto, necessary for the

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