Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1867-12-11
Supplemental Assessments.

ANa NuV - "
BY an Act Of the Legislature passed last
session, it is made the duty Of the County
| Treasurer, between the third Monday Of Oc-
tober and the third Monday Of December
each year. "to specially assess all persons
and property for taxation and collect the
taxes SO assessed in all cases where the
| County Assessor has neglected or omitted,
from any cause, to make the assessment OIL
any person or property in the county, or
where any person or property since the clos
ing Of the assessment roll has come into tho
county" The act provides that any person
feeling aggrieved by any such assessment may
apply to the Board Of County Commissioner
10 have the assessment equalized, modified
or discharged. The further provisions of the
act are ample to enable the Treasurer, as
ex-ofhcio Tax Receiver, to collect the taxes
and to enforce their payment. The object
and purpose of the act seems to have been
intended to supply a defect in our revenue
laws BY which a large amount Of property
heretofore escaped taxation altogether. Rev
cnue laws ought to be so framed as to require
| all property to bear an equal and proportion
ate share Of the expenses Of the government.
| The County Assessor closes his assessment
roll on the third Monday Of October. With
out this supplemental act Of last session any
property that he overlooked or neglected to
assess, escaped taxation entirely. Then,
| again, il is charged that some merchants and
traders so managed with their means as to
keep them out Of the Assessors reach, and
as soon as the assessment roll closed brought
large stocks Of goods and property into
the county which were sold and the
means transferred to California before
another assessment year, and in this way
paid but n nominal tax on their real wealth.
The act is certainly a good one il properly
administered. 1t is subject, however, to
misconstruction, or il correctly construed by
some revenue officers, then it needs amend
ment. It is not presumed that the trainers
of the act intended under this law to author
ize a double assessment; that the same means
assessing different characters of property in
the same year should be assessed and taxed
as often as it changed from one kind Of prop
erty to another within the year; yet such a
construction seems to be- commended for by
some persons connected with the assessment
and collection Of the public revenue. Sup
pose, for example, 4 merchant has on hand
a stock Of goods in June and money on hand
which he lists for assessment. BY October
he has sold his goods and invests the money
on hand when he was assessed and the pro-
cccds Of the stock Of goods which he had at
that time in q new stock and brings these
goods into the county after the third Monday
Of October, should he be assessed on these
goods! 1t is but the money and goods pre-
viously assessed during the year in n differ
cnt form. To do so would be a double assess
ment. Suppose, again, u man is assessed in
June for ten thousand dollars money on hand,
that in October he goes to Utah and buys cat
tie, and after the third Monday of October he
brings his cattle into the county, is that man
subject to IN assessment on his cattle? Ac- |
cording to the strict letter Ct the law he would
be, as it is property which come into the
county after the closing of the assessment
roll. But such is certainly not its spirit and
meaning, and no Board Of County Commits
sioners would hesitate under such a state OF
facts to discharge any such assessment. But
suppose q man who having on hand ten
thousand dollars in June, should evade the
Assessor, and after the closing Of the assess
ment roll, and within the year, bring into
the county u lot Of cattle purchased for this
ten thousand dollars, would it be right that
he should escape taxation while others are
taxed on their means and property? The
law was intended evidently TO reach all such
and similar cases. Properly administered,
and with the due exercise Of vigilance on the
of our Tax Collector, = large amount Of
tayablc property will be discovered and made
10 contribute its proper share Of the public
burdens. and Justice be done TO honest tax
,aycrs who do furnish true lists Of their tax
,bie means and property. With such ample
power in the Board Of County Commission
RS, who may cqualize, modify, or entirely
discharge the assessment, it is not prooaoic
any injustice growing out OF a double
will ever be suffered BY any one.
The workings of the act will have been fully
before another session OF the
legislature, and can then be amended II nee. I
sssary, but the main features Of the law will /
aever be repealed. 4