Section 82
SEC. 82. Actual expenditures and cost of mining improvements by the holder of a lease or his grantors, having a direct relation to the development of the claim or group of claims, shall be included in the estimate of assessment work. The expenditures may be made from the surface, or in running a tunnel, drifts, cross-cuts, or trenches for the development of the claim or group of claims. Improvements of any other character, such as buildings, machinery, or roadways, must be excluded from the estimate, unless it is clearly shown that they are associated with actual excavations, such as cuts, tunnels, shafts, and so forth, and are essential to the practical development of, and actually facilitate, the extraction of minerals from the claim, or the leasehold. Labor performed or improvements made, if any, during the period from the date of the recording of the claim to the issuance of the lease thereon, if the locator or holder thereof or their successor in interest should acquire the lease, may be credited for assessment work on the said claim or claims only for the first period or year within which the work is required to be done under the provisions of this Act.