63-2809. ASSESSMENT BOOK. The assessor must prepare at the time of the preparation of the general assessment book, another assessment book called the assessment book of the net profits of mines, alphabetically arranged, in which must be listed the net profits of all the mines in his county, and in which must be specified in separate columns and under appropriate heads:
1. The name of the owner or owners of the mines.
2. The name, description and location of the mine.
3. The number of tons extracted during the year.
4. The gross yield or value in dollars and cents.
5. The actual cost of extracting the same from the mine.
6. The actual cost of transportation to the place of reduction or sale.
7. The actual cost of reduction or sale.
8. The cost of construction of betterments and repair of mines and reduction works during the year.
9. The net profits in dollars.
10. The total amount of taxes.
History:
[(63-2809) 1903, p. 4, sec. 3; reen. R.C. & C.L., sec. 1870; C.S., sec. 3368; I.C.A., sec. 61-2309.]
Structure Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 28 - TAXATION OF PROFITS OF MINES
Section 63-2801 - VALUATION OF MINES FOR TAXATION.
Section 63-2802 - NET PROFITS DEFINED.
Section 63-2803 - STATEMENT OF NET PROFITS.
Section 63-2804 - STATEMENT AS TO ENTIRE GROUP.
Section 63-2805 - FALSE STATEMENTS CONSTITUTE PERJURY.
Section 63-2806 - EXAMINATION OF BOOKS — PENALTY FOR FALSE STATEMENT.
Section 63-2807 - CONFIDENTIAL INFORMATION — PENALTY FOR DISCLOSURE.
Section 63-2808 - ASSESSMENT WITHOUT STATEMENT.
Section 63-2809 - ASSESSMENT BOOK.