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Show REQUIRES LAW State Board, in Report Filed With Governor, Points Out Necessity. That it will be necessary for the noxt legislature to pas a hiw to make possible possi-ble effective action under the mine taxing tax-ing amendment to the state constitution arrled at the .November election is pointed out by the 'utato board of opiat-Usatlun opiat-Usatlun in its biennial report, tiled in the oifico of Governor -Bamberger yesterday. "At tho recent election." tho board pays, "suction 4 of article 'H of the constitution con-stitution was amended, chanjriiitf the basin of assessment of mining properly. This class of prupertv cannot be iisscsyd until the leiwlalure Hliall ha'o passed an act fixing the multiple or submtiltlpNr ot net proceeds of mines to bo used aw a basis In determining the valuutlmi of the metalliferous inline and the mann'-r of assnKsiriK coal landH. It is exttenn-ly important im-portant tliat tiie legislature should a.-t early (n the enact nient of a law upon this subject., fo llmt the board may make the assessment within the time llxfd by law fur completing these assessments. "In connection with this matter, we desire to recommend that, the legislature require mining companies to include in the.lv reports the net pioeeo'ls of all lessees les-sees operating under contract with the rcspfctlvo mining i-ompank-s. "Under our present laws there is some uncertainty as to whether reduction mills and smelters operating in connection with mines, and yet located soino distance from the mine, shall be assessed by the county assessor or by this board. AVe recommend that the laws be. amended to ma ko It clear a.s to whoso duty it shall be to assess this property." , |