Series 2439
State Board of Equalization Mine net proceeds returns

Dates: 1900-1918.

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These records are housed in the Utah State Archives' permanent storage room.

Historical Note

An agency history is available.

Scope and Content

These net proceed statements identify mine owners and the location of each mine and indicate gross yield of the mine(s) minus certain permissible deductions. Correspondence may be attached. The notarized returns were submitted by mine owners, as required by law, to the Board of Equalization as the basis of tax assessment by the Board.

In 1896 the legislature enacted a law requiring "Every person, corporation or association of persons engaged in mining upon a quartz vein or lode, or placer mining claim, containing any gold, silver, copper, coal, lead or other valuable mineral deposits, must...make out a statement of the gross yield of the above named metals or minerals from each mine owned or worked...and the value thereof....The statement mentioned...must contain a true and correct account of the actual expenditures of money and labor in extracting the ore or mineral from the mine and transporting the same to the mill or reduction works, and the reduction of the ore and the conversion of the same into money, or its equivalent, during the year." (Laws of Utah, 1896, ch. CXXIX, sec. 62 and 63). In 1899, the law was modified to require that these statements be filed with the Board of Equalization rather than the county assessor.

The statements summarize the net proceeds for the preceding year. Each form shows the owner's name and address; name and location of mine; weight of minerals extracted and value in dollars; various deductions such as extraction costs, transportation costs, reduction costs, and repair costs; and the net proceeds (the difference between the gross yield in dollars and the total of the various costs). A notarized oath taken by one of the mine officials testifying to the validity of the statement is part of the form. By 1915, space is allotted for Board of Equalization calculations and amendments. Correspondence is sometimes attached to the forms.


The series is arranged chronologically, thereunder alphabetically by county in which the mine is located, thereunder alphabetically by name of mine. However, from 1910 through 1912, Utah county is listed before Uintah county. Also, in filming, the 1918 S?Z volume (mislabeled A?R) appears before the 1918 A?R volume (mislabeled S?Z).

Related Records

Natural resources annual property returns from the Utah State Tax Commission. Property Tax Division, Series 2476, contain the net proceeds statements from 1919 through 1937.

Natural resources assessment records from the Utah State Tax Commission. Property Tax Division, Series 2496, contain the final assessments.

Occupation tax and net proceeds returns from the Utah State Tax Commission. Property Tax Division, Series 14266, contain net proceeds calculations after 1937.

Access Restrictions

This series is classified as Public.

Preferred Citation

Cite the Utah State Archives and Records Service, the creating agency name, the series title, and the series number.

Gaps in Series

The location of net proceeds returns dated 1900 through 1909 are unknown.

Processing Note

The series was appraised and archivally processed by A.C. Cone in October 1994. The volumes were microfilmed in May 1995 with the hard copy destroyed following filming as it lacked intrinsic value.

Indexing Terms

  • Mines and mineral resources—Taxation—Utah.
  • Mineral industries—Labor productivity—Utah.
  • Utah—Mining corporations.

Container List

1 1910; 1911; 1912; 1914; 1915; 1916; 1917; 1918, A-R [see reel 2]; 1918, S-Z
2 1918, A-R

Page Last Updated October 18, 2012.