increase the valuation of any property above the value returned by the assessor, the county assessor shall notify, by mail, the person in whose name any such property is listed, giving the amount of such valuation as increased, and such person shall have ten days from the mailing of such notice in which to appeal from such valuation, and such notice shall state the limit of time for appeal.

State Board of Equalization-Complaints-Hearings-Appeals.

Section 3. A complaint in like manner may be filed before the State Board of Equalization by the aggrieved person, as to any acts of assessment, or the county attorney for the entire taxpaying public of the county as to the equalization during its session or within ten days after its adjournment, which the board shall consider by hearing pertinent evidence adduced through or by any interested person, and for this purpose authority to compel by subpoena the attendance of necessary witnesses, and the production of necessary books and papers is given. The Auditor shall cause such evidence to be taken and preserved, shall cause such complaint and evidence, and full transcript of the action of the board thereon to be transcribed, and shall certify to the same. Such transcript may be filed by any interested person in the Supreme Court, and shall complete the appeal allowed by law, which transcript shall, in due course, be examined and reviewed by said court and affirmed, modified or annulled as justice may demand.

Appeals From State Board-Presumptions.

Section 4. Said appellate court in acting on said appeals shall presume in favor of said board any facts, circumstances or information of general knowledge in the particular business whose property was assessed by it.

Remedies-Appeal Rights-Correction of Assessments.

Section 5. This act shall be construed to give remedies and rights in addition to those of appeal heretofore given by statute, but the remedies of resort to the boards and ap

peal therefrom shall be the sole remedies for the correction of assessment or equalization.

Pending Cases-Payment of Taxes-Refund of Excess Tax.

Section 6. The full amount of the taxes assessed against the property of any such aggrieved person shall be paid at the time and in the manner provided by law; and if at the time such taxes or any part thereof become due, any such appeal is pending, it shall abate and be dismissed upon a showing that such taxes have not been paid. When such taxes are paid, the persons paying the same shall give notice to the officer authorized to collect them that an appeal involving such taxes has been taken and is pending. It shall be the duty of such collecting officer to hold such taxes so paid separate and apart from other taxes collected by him. If upon the final determination of any such appeal, it shall be determined that the taxes were illegally collected as not owing to the state, county or subdivision of the county, the court shall render judgment showing the correct and legal amount of taxes owed by such appellant, and shall issue an order in accordance with the court's findings; and if such order show that the taxes so paid are in excess of the legal and correct amount due, the collecting officer shall pay to such person the excess tax, and shall take a receipt therefor. Illegal Tax-Special Relief-Payment Pending Litigation.

Section 7. In all cases where the illegality of the tax is alleged to arise by reason of some action from which the laws provide no appeal, the aggrieved person shall pay the full amount of the taxes at the time and in the manner provided by law, and shall give notice to the officer collecting the taxes showing the grounds of complaint and that suit will be brought against the officer for recovery of them. It shall be the duty of such collecting officer to hold such taxes separate and apart from all other taxes collected by him, for a period of thirty days and if within such time summons shall be served upon such officer in a suit for recovery of such taxes, the officer shall further hold such taxes until the

final determination of such suit. All such suits shall be brought in the court having jurisdiction thereof, and they shall have precedence therein; if, upon final determination of any such suit, the court shall determine that the taxes were illegally collected, as not being due the state, county or subdivision of the county, the court shall render judgment showing the correct and legal amount of taxes due by such person, and shall issue such order in accordance with the court's findings, and if such order shows that the taxes so paid are in excess of the legal and correct amount due, the collecting officer shall pay to such person the excess and shall take his receipt therefor.

Tenants in Common-Tax.

Section 8. If any tract of land in this state is jointly owned by two or more persons, or by tenants in common, and the interest of one or more of such joint owners or tenants in common is subject to taxation, and that of the others is not, then it shall be the duty of the joint owners or tenants in common whose interests are subject to taxation to list such undivided interests for taxation at the same time and in the same manner as other taxable property is listed, and such owner shall be subject to the same penalties for neglect or refusal to list his interest in such property as in cases of other taxable property, and it shall be the duty of the assessor to list, assess and return such interest for taxation as other property. Such assessment shall be equalized, and taxes levied and extended against the same, as other taxable property. Such taxes shall be a lien on such interests and if same be not paid and become delinquent, it shall be the duty of the county treasurer to advertise and sell such interests as in the case of other real property for delinquent taxes and the purchasers of such sale shall be entitled to certificate of purchase, and to a deed if not redeemed, and all other rights and remedies as in cases of the sale of other real estate for taxes. If any such interests in real estate have been omitted or escaped taxation for any year or years for which same was liable, it shall

be the duty of all officers to discover, and assess the same for such omitted year or years the same as other property which has been omitted or escaped taxation, and such taxes shall be a lien and collected in the same manner and to the same extent as other taxes on omitted property."

ARTICLE Two.

Special Tax-Payment to State Auditor-Payments Under Protest. None of the acts herein required to be done shall be enjoined by a court of equity, but any person aggrieved in any matter of collection, assessment or levy of any tax herein provided for shall pay the tax at the time and in the manner provided by law, except as stated in section 2, article 2-B, hereof, and at the time of payment shall file a written statement with the State Auditor, under oath; as provided in section 10-11, article 2-B. hereof, fully setting forth his complaint. The Auditor shall retain the payment as a special deposit t await the final decision on said complaint. And thereupon the same right of hearing and review shall be had upon said complaint as provided for herein in section 10-11 of article 2-B hereof.

SUB-DIVISION A.

The following property of the state shall be taxed by the following special methods:

The mining production tax shall be amended as follows:

Mining Production Tax-Quarterly Reports to State Auditor-Powers of Auditor-Mines Under Federal Agency.

Section 1. That section 7464, Revised Laws of Oklahoma of 1910 be amended to read as follows:

Section 7464. For the purpose of estimating the value

of any property rights attached to or inherent in the right to mineral in this state after the same is segregated from the ore in place, and in lieu of any other method of taxing the same and in lieu of any other taxes that might be levied and collected upon an ad valorem basis upon the equipment and machinery in and around any well producing natural gas or petroleum or other mineral oil and used in actual operation of such producing well from which a gross production tax is collected as herein provided, (but oil or other mineral if on hand for more than thirty days at tax rendering period shall be taxed ad valorem in the taxing district where situated), every person, firm, association or corporation engaged in mining or production within this state, of asphalt, or of ores bearing lead, zinc, jack, gold, silver, copper or petroleum or other mineral oil or of natural gas, shall within thirty days after the expiration of each quarter annual period expiring respectively on the last day of June, September, December and March of each year file with the State Auditor a statement under oath, on forms prescribed by him, showing the location of each mine, or oil or gas well, operated by such person, firm, corporation, or association during the last preceding quarter annual period the kind of mineral, oil, or gas; the gross amount thereof produced; and actual cash value thereof; and such other information pertaining thereto as the State Auditor may require, and shall at the same time, pay to the State Auditor gross production tax equal to one-half of one per centum of the gross value of ores produced therefrom bearing lead, zint, jack, gold, silver, or copper, or asphalt; two per centum of the gross value of the production of petroleum or other mineral oil or natural gas; provided, however, that the State Auditor shall have power to require every such person, firm, association or corporation engaged in mining or the production of minerals, to furnish any additional informa