(5,000) dollars, or more, in the fund created by the fifth (5th) section of this Act, it shall be the duty of the State Treasurer to advertise in one or more daily newspapers published in this State, and in the cities of San Francisco and New York, for sealed proposals for the surrender of bonds issued under this Act. He shall state in such advertisement the amount of money on hand applicable to the redemption of such bonds, and he shall accept such proposals, at rates not exceeding par value, as may redeem, the greatest amount of bonds, until the cash on hand for redempSurplus to tion is exhausted. If there shall be no bids for the surrender of be invested, bonds presented to, or received by the State Treasurer, as provided in this section, it shall be his duty, by and with the advice and consent of the Controller, to invest the surplus on hand in said interest and sinking fund, for the redemption of said bonds, in the interest-bearing gold bonds of the United States, which bonds, with the interest thereon, shall remain in said interest and sinking fund until it shall become necessary to dispose of them to meet the principal or interest of the bonds provided to be issued by this Act. when. Report of bonds re deemed, etc, to be made. SEC. 8. The Treasurer and Controller of State shall, on or amount of before the first day of January of each year, report to the Governor a full, true and correct statement of the amount of bonds redeemed, the amount of interest paid, the amount of interestbearing gold bonds of the United States purchased, and the amount of money in the treasury belonging to the fund created by this Act, and the Governor shall report the same in detail to each biennial session of the Legislature. Treasurer to advertise SEC. 9. After the bonds authorized to be issued under the readiness to provisions of this Act shall fall due, and there shall be in the pay bonds. State treasury money applicable to the payment of such bonds, the State Treasurer shall advertise in a newspaper published in this State, and in the cities of New York and San Francisco, for the period of thirty days, his readiness to redeem and pay said bonds, giving the number and date of each bond to be so redeemed. The Treasurer shall keep on hand the principal and interest on any advertised bond, and no bond shall bear interest after the expiration of thirty days from the time the Treasurer advertises his readiness to pay the same. When interest to cease. Appropriation. Separate record. SEC. 10. The sum of two thousand (2,000) dollars, or so much thereof as may be necessary, is hereby appropriated out of the General Fund, not otherwise appropriated, to defray the expenses of the procuring and negotiation of the required bonds, and placing the proceeds thereof in the State treasury. SEC. 11. It shall be the duty of the Treasurer and Controller of State, each to keep a separate record of all such bonds as may be issued, showing the number, date, amount, and rate of interest of each bond, and to whom issued. CHAP. XXXV.-An Act providing for the Taxation of the Net [Approved February 28, 1871.] The People of the State of Nevada, represented in Senate and Assembly, do enact as follows: SECTION 1. All ores, tailings and mineral-bearing material, of Assessment whatever character, shall be assessed for purposes of taxation, for of ores, etc. 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 ex- Proviso. emption of fifteen dollars per ton may be allowed on all ores, tailings or minerals worked by Freiberg or dry process. proceeds of SEC. 2. It shall be the duty of the several County Assessors Assessment within this State, to prepare and complete quarterly, on or before o the second Monday in February, May, August and November, in mines. 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 respectivec ounties, as provided in this Act. The form of the assessment roll shall be substantially as follows: demand Assessor to For the purpose of enabling the Assessor to make such assessstatement ment, he shall demand from the President, Secretary, Superinunder oath, tendent, Treasurer, or managing-agent of each corporation, asso etc. ciation, 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 place of reduction or sale, and the actual cost of reduction or sale of same for the preceding three months False state- respectively. If any person shall, knowingly, make or give under ment deem- 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. ed perjury. Books of Company etc. to be spection of Assessor. Refusal deemed misdemean or. SEC. 3. The account books relating to or used in the transaction of the business of any person, firm, company, association or open to in- 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. Punishment. Refusal to ment. SEC. 4. In case of neglect or refusal of any person, firm, give state- President, Superintendent, Treasurer, Secretary or managingagent, 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. feeling ag ment equal SEC. 5. Any person, firm, incorporated company, or associa- Persons tion, excepting such as shall have persistently refused to give the grieved may Assessor on his demand access to the books of said person, firm, have assess incorporated company or association, feeling aggrieved on ac-ized. count 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. SEC. 6. Every tax levied under the authority or provisions of Lien. 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. Taxes. SEC. 7. The County Assessor may at any time serve a notice, Notice of which shall be in writing, signed by him upon any person or unpaid 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 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. tion of Assessor. SEC. 8. The Assessors in the several counties in this State shall compensabe 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 Assessors 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 person authorized to administer oaths, and then present said account to the Board of County Commissioners, who, if satisfied of the correctness of the Compensa- Apportionment of tion. 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 per centage or compensation from the tax on the proceeds of the mines. SEC. 9. The amount allowed and paid out to the Assessor and compensa 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. Collection how enforced. Repeal. 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. SEC. 11. All Acts and parts of Acts' inconsistent with the provisions of this Act, are hereby repealed. Death by act, etc. CHAP. XXXVI.-An Act requiring compensation for Causing [Approved February 28, 1871.] The People of the State of Nevada, represented in Senate and Assembly, do enact as follows: SECTION 1. Whenever the death of a person shall be caused wrongful by wrongful act, neglect, or default, and the act, neglect, or default is such as would (if death had not ensued) have entitled the party injured to maintain an action and recover damages in respect thereof, then, and in every such case, the persons who, or the corporation which would have been liable, if death had not Action for ensued, shall be liable to an action for damages, notwithstanding the death of the person injured; and although the death shall have been caused under such circumstances as amount in law to felony. damages. not liable for debt. Proceeds of SEC. 2. The proceeds of any judgment obtained in any action judgment brought under the provisions of this Act shall not be liable for any debt of the deceased; provided, he or she shall have left a husband, wife, child, father, mother, brother, sister, or child or children of a deceased child; but shall be distributed as follows: First, If there be a surviving husband or wife, and no child, then to such husband or wife; if there be a surviving husband or wife, and a child or children, or grandchildren, then, equally to each, How distributed. |