Carson daily appeal. [volume] (Carson City, Nev.) 1873-1877, 1876-05-21
SOMETHING ABOUT TAXATION.

which DeSot rs AZ every turn unSAy
forced the people to adopt . Constitu-
ton and form . State Government. 1t
our Territorial Judges were not for sale
at the highes, bidder. the people labored
under false impression. The titles to
mining properties could not be satisfac-
torily adjudicatsd. and. Congress having
passed An Enabling Act, the people elect
cd delegates to . constitutional Con-
vsntion which assembled in Carson in
1863. The debates were mainly directed
to tho providing Of ways and means for
tho support Of . State Government.
Some advocated tho taxation Of mining
locations at their market value; but it 10
due to the efforts of William N. Stewart
that this project was abandoned. MI.
Stewart contendsd that to tax mining
location before it became q paying in
vsssmsnt was taxing the miners hopes;
or. in other words, taxing hole in the
ground. The Constitution Of 1868 was
rejected by the people At the polls that
year; but the difficulties which then sur
rounded rs rather accumulated than de-
creased. and in 1864 another Convention
assembled which formed Constitution
in all it's essentials similar to that OF the
proceeding year. This was adopted by
tho people and under it We have lived
and thrived. for by its provisions taxa
ton il made as nearly equal a. it is pos
sible to DO made by organic law. Tho
debates in both Conventions show that
the intention OF the members was to
mete out equal and impartial justice.
Both agreed that q tax levied upon the
net proceeds Of the mines, equal to that
levied upon real aud personal property.
would be fair and equitable. According
" . law passed by our Legislature Is
now in full force which taxes the net
proceeds Of the mines the same as 1t
taxes other property. For instance.
man owns real estate valued at S5.CG0.
On this he is taxed for State purposes
ninety cents on the one hundred dollars.
An individual or an incorporation,
either-owns y mine which produces
S., 900 net, and on this he is taxed ninety
cents on the ono hundred dollars. The
owner Of the real estate has got to pay
this tax OF see his property sold under
the Sheriff's hammer. The Crown
Point and Belcher mines paid this tax
q readily IS they paid their superln-
tsndents and miners and millmsn and
laborers. But the owners Of tho Con-
solidated Virginia refuse to pay this tax.
The owners Of mining property have
always been protected-instead OF being
oppressed our Constitution and
laws. A man can own . million dollars
worth of mining stocks without being
taxed therefor one cent. Only the net
proceeds of a mine, except its buildings
and machinery. can be taxed. The net
bullion tax Expresses no one. The mines
of Storey County to-day have market
value of more than one hundred and
fifty millions of dollars. The capitalist
who invests his money in them as effsc-
tually places it out of the list of taxation
~ though he had sunk it in the sea until
the mining investment becomes remun-
erative. In this way the State has
thrown it's protecting arm around mine
owners and prospectors. An unproduc-
tive mine 10 untsxable, but an unproduc-
tive farm is taxed. The advantages in
the way of taxation have always been in
favor of the mines. It has remained for
the managers of the Consolidated Virgi-
mia to refuse to pay their bullion tax.
They are the pioneers in refusal to BE-
governed by our laws. They claim that
their dollars cannot be taxed, while they
know that those of poorer people must
be. In assuming this attitude they throw
down the gage Of battle to the sovereign
ty of the State. They are powerful with
their untold millions; their action has
left the State Treasury:empty; but there
is sovereign power in the people which
the managers OF that mine had better not
arouse. Our poorest citizens pay their
taxes uncomplainingly. Shall it be said
here in Nevada that the richest can
escape taxation? The managers of that
corporation may say that it is foreign
corporation and not amenable to the laws
of this State. On the other hand. if
they are as intelligent as they are
wealthy. they will not deny that the
State, in its sovereign capacity, has the
power to pass laws forcing this incorpo-
ration to transact all its business in
this State. We remember reading. some
time since, in the Enterprise, state
msnt to the effect John Mackey could
build a railroad across the continent
With his individual means. Will the
Enterprise be kind enough to inform the
public how much taxes he pays on his
vast vsalth? Some statistics of this