CHAPTER XV. VALUATION AND TAXATION OF MINERAL

RESOURCES 328

POPULAR CONCEPTION OF MINERAL VALUATION 328

VALUATION AND TAXATION OF MINES 329 Intrinsic and extrinsic factors in valuation 329 Values of mineral deposits not often established by market transfers 331 The ad valorem method of valuation 331 Other methods of mineral valuation and taxation 335

GENERAL COMMENTS ON TAXATION OF MINERAL RESOURCES 338