the first Monday in February, and the value thereof, which statement shall give the fine ounces of gold and silver and pounds of lead and copper, stated separately. Such statement must be verified by the oath of such person, or by the superintendent or managing agent of such corporation or association, who must furnish the same to the state board of equalization on or before the first day of May in each year. The owner or owners of any mine, dissatisfied with the assessment made upon its net proceeds, may between the first and third Mondays in June apply to the board to have the same corrected in any particular, and the board may correct and increase or lower the assessment made by it to equalize the same with the assessment of other property. If any changes in the assessment are made, the board must notify the county auditor of the county affected by the changes made, and he must note such change upon the assessment book of the county as directed by the board.

The

Sec. 2569. Special Assessment Book for Mines. The state board of equalization must at its meeting commencing on the third Monday in May, assess the net proceeds of mines, and before the first Monday in July apportion the total assessment of the net proceeds of mines to the several counties in which the mines are located. state board of equalization must prepare each year a book to be called the "assessment book of the net proceeds of mines," in which must be listed the net proceeds of all the mines in the state, and in which must be specified, in separate columns, and under the appropriate head.

1. Owner of the mine.

2. Name and description and location of the mine.

3. County in which it is situated.

4.

Number of tons extracted during the year.

5. Gross yield in dollars.

6. Actual cost of extracting same from the mine.

7.

8.

9.

works.

10.

Actual cost of transportation to place of reduction or sale.
Actual cost of reduction or sale.

Cost of construction and repairs of mine and reduction

Net proceeds in dollars.

11. Fine ounces of gold and silver, pounds of lead and copper, stated separatelv.

Sec. 2570. Proceedure, Etc., In Assessment of Mines. The duties of the state board of equalization and county auditor as to the assessment of the net proceeds of mines, the statement and returns to be made, the equalization thereof, and the official acts are the same as those mentioned in this act for the assessment of railroads, street railway, car, depot, telegraph and telephone companies. Sec. 2584. Powers and Duties. The powers and duties of the state board of equalization are as follows:

1.

To prescribe rules for its own government and for the transaction of its business.

2. To prescribe rules and regulations not in conflict with the constitution and laws of this state, to govern county commissioners when equalizing and assessors when assessing.

3. To make out and prepare and enforce the use of forms in relation to the assessment of property.

4. To hold regular meetings as provided by its rules, and such special meetings as the president may direct.

5. To annually assess the property, franchises and roadway of all railroads, street railway, depot, car telegraph and telephone companies in this state, at their actual value on the first Monday in February at 12 o'clock noon, and to apportion such assessment to the counties in which such property and franchises are located in the manner provided for in section 2560. Also to assess the net proceeds of mines and apportion same to the county in which such mine or mines are located.

6. To transmit on or before the first Monday in July to the county auditor of each county its apportionment of the assessment made by such board upon the property and franchises of railroad, street railway, car, depot, telegraph and telephone companies, and the net proceeds of mines, and to the state treasurer a copy of the apportionment of the assessment made by the board upon the property of car companies.

7. To meet at the state capital on the third Monday in May, and at such other place in the state as the board may determine and remain in session until the last Monday in July, and later if the business of the board requires it.

8. At such meetings to equalize the valuation of the taxable property of the several counties in this state for the purpose of taxation; and to that end, upon such notice to the county auditor of the county affected thereby as it may prescribe by rule, to increase or lower any assessment contained in the assessment book, so as to equalize the assessment of the property contained therein, and make the assessment conform to the true value in money of the property assessed.

9. To visit as a board, or by the individual members thereof, whenever deemed necessary, the several counties of the state, for the purpose of inspecting the property and learning the value thereof.

10. To call before it, or any member thereof, on such visit, any officers of the county, and to require them to produce any public records in their custody.

11. To issue subpoenas for the attendance of witnesses or production of books before the board, or any member thereof; which subpoenas must be signed by a member of the board, and may be served by any person.

ing:

12. To report biennially to the legislature a statement show

First The assessed acreage of each county in the state.
Second-The amount assessed per acre.

Third-The aggregate value of all town and city lots.

Fourth-The aggregate value of all real estate and mining claims, stating each separately.

Fifth-The kinds of personal property in each county and the value of each kind.

Sixth the aggregate value of all personal property in the state. Seventh-Any further information or suggestions relative to the assessment of property and the collection of revenues.

13. To keep a record of all its proceedings.

14. To appoint a clerk, who must assist the secretary of the board and perform such other duties as the board may require, and who shall hold his office during the pleasure of the board and receive compensation at the rate of three dollars ($3.00) per diem.

15. To reconvene, whenever it may deem necessary, any county board of equalization; and it may, in its discretion, extend the time for which any county board of equalization may sit for the equalization of taxes. The county board of equalization when thus reconvened shall transact no business except that for which it was especially convened, or such other business as the state board of equalization may call to its attention while in session.

Sec. 2585. State Board May Change Valuations. When, after a general investigation by the board, the property, or any class of property, in any county is found to be assessed above or below its full cash value the board may, without notice, so determine, and must add or deduct from the valuation of all of the property, or the following classes of property:

1. Real estate, described as town and city lots.

Improvements on real estate.

2.

Real estate assessed as acreage.

3.

4.

Horses and mules.

9.

Merchandise and trade fixtures.

10. Machinery, tools, implements and supplies.

11. Personal property not otherwise mentioned, such per cent respectively as is sufficient to raise or reduce it to its full cash value. The intent of this section is, for the purpose of equalizing, to divide the property assessed by the assessors into the eleven classes mentioned in this section, and to hereby authorize the state board of equalization to raise or lower, as may be necessary to bring it to its full cash value, any one, part, or all of the eleven mentioned classes of property.

Sec. 2610. Index of Names. Notice to Taxpayers. On receipt of the assessment book, the county treasurer shall index in one or more indexes, (if more than one, the alphabet shall be so divided that no name shall appear in more than one place in such indexesunless for lack of space transferred to some other place to be referred to) the name of all property owners shown by the assessment book; and shall, opposite each name in such index, refer by number of assessment book (if there be more than one) and by page and line, to all pieces of property standing upon the assessment book in such names. He shall proceed to collect the taxes and shall furnish to each taxpayer, except car companies, by mail, postage prepaid, or

leave at his residence or usual place of business, if known, a notice of the amount of tax assessed against him upon all property, when and where payable, and that such tax is delinquent on the 15th day of November next thereafter. The state treasurer is hereby made the collector of taxes due from car companies. He shall upon the receipt of the apportionment of the property of car companies from the state board of equalization compute the taxes due from each company and proceed to collect the taxes from said car companies, and shall furnish to each company by mail, postage prepaid, a notice of the amount of tax assessed against it, when and where payable, and that such tax is delinquent on the 15th day of November next thereafter. On the first day of December in each year, the state treasurer shall remit to each county, city, town, school or other taxing district the taxes collected from car companies and due to said taxing district. The state tax and state school tax collected shall be credited to the various counties and a receipt for the same mailed to the county treasurer.

Sec. 2611. Date of Payment to be Entered. The county treasurer must mark the date of the payment of any tax in the assessment book opposite the name of the person paying. The state treasurer must mark the date of the payment of any tax paid him by car companies in the record kept by him.

Sec. 2620. Publication. Contents. Notice of Sale. On or before the first Monday of December of each year, the county treasurer must, under the direction of the county commissioners, publish the delinquent list, which must contain the names of the owners when known and a description of the property delinquent or subject to a lien of taxes, classified in towns and cities by addition, subdivision, plat, block, and lot, and other lands by range, township and section, or legal subdivision thereof, with the amount of taxes due exclusive of costs. The county treasurer must publish with such a list a notice that unless the delinquent taxes, together with the costs of publication, are paid before the third Monday of December, the real property upon which such taxes are a lien will be sold for taxes and costs, beginning on said date, at the front door of the county courthouse. Publication must be commenced on or before the first Monday in December, and shall be made for a period of ten days thereafter, in a newspaper having a general circulation in the county. On or before the first Monday of December of each year the state treasurer must transmit to the county treasurer of each county a list of the car companies delinquent with a list of the property and the amount of taxes due. The county treasurer shall publish same in the same manner, and in the same way, and with the same notice as the delinquent list of other taxpayers is published, and if such taxes are not paid before day of sale, proceed to sell sufficient property to pay the tax delinquent and costs. The laws set forth in title 67 for the sale, redemption, etc., of property delinquent for taxes are hereby made to apply to the property of car companies delinquent for taxes, except that the redemption of same shall be through the state treasurer. After each sale the county treasurer must certify same to the state treasurer with a statement of the total costs charged.

Sec. 2. All acts and parts of acts in conflict with this act are hereby repealed.

Sec. 3. This act shall take effect upon approval.
Approved March 9, 1899.

CHAPTER 69.

STATE AUDITOR.

AN ACT to Amend Sections 2421 and 2423, and to Repeal Section 2422 of the Revised Statutes of Utah, 1898, Relating to the Duties of the State Auditor.

Be it enacted by the Legislature of the State of Utah:

SECTION 1. That section 2421 of the Revised Statutes of Utah, 1898, is hereby amended to read as follows:

Sec. 2421. Duties. It is the duty of the state auditor:

1. To superintend the fiscal concerns of the state.

2. To report to the governor on the first of January next preceding each regular session of the legislature, a statement of the funds of the state, its revenues, of the public expenditures during the two preceding fiscal years, together with a detailed estimate of the expenditures to be defrayed from the treasury for the two ensuing fiscal years, specifying therein each object of expenditure, and distinguishing between such as are provided for by permanent or temporary appropriation, and such as must be provided for by a new statute, and suggesting the means from which such expenditures are to be defrayed; and to make a semi-annual report to the governor of the condition of the state treasury.

3. To accompany his biennial reports with tabular statements, showing the amount of each appropriation for the two preceding fiscal years, the amount expended, and the balance, if any; also showing the amount of revenue chargeable to each county for such years, the amount paid, and the amount unpaid or due therefrom. When requested, to give information in writing to either house of the legislature, relating to the fiscal affairs of the state, or to the duties of his office.

4.

5.

To suggest plans for the improvement and management of the public revenues.

6. To keep and state all accounts in which the state is interested.

7. To keep an account of all warrants drawn upon the treasurer, and a separate account under the head of each specific appropriation, showing at all times the unexpended balance of such appropriation.

8. To keep an account between the state and the state treasurer, and therein charge the state treasurer with the balance in the treasury when he came into office, and with all moneys received by him, and credit him with all warrants drawn on and paid by him.