§683 Tax on Operation of Hydraulic Mines; “debris Fund”; Advances by Mine Owners; Storage for Water and Use of Outlet Facilities

Summary

When the commission builds dams or reservoirs to catch debris from hydraulic mining and lets someone run hydraulic mines that send debris into those works, the mine operator must pay a tax for each cubic yard taken from the natural bank. The tax is the total cost of the dam, reservoir, and rights‑of‑way divided by the reservoir’s total debris capacity, as the California Debris Commission decides. The commission sets an annual payment date and the Secretary of the Treasury makes rules for collecting it. The Treasurer of the United States receives the money, which goes into a “debris fund.” The debris fund is used by the commission, under the Chief of Engineers and the Secretary of the Army, to pay back any advances for building or keeping up the dams and reservoirs. The commission may accept advances from mine owners to help build works; those advances are repaid from the tax money. The Secretary of the Army may also sell water storage or outlet use for homes, farms, or power; money from those contracts is credited to that reservoir and lowers the capital cost that miners must repay by the tax.