Gold Hill daily news. [volume] (Gold Hill, N.T. [Nev.]) 1863-1882, 1877-03-05

BY Law Tor municipal, educational, literary,
scientific, religious or charitable purposes.
II IL admitted that the two companies
that ask for this bill have never bean a..
sessed otherwise than a provided for by
the Constitution, and IL 10 Also admitted
that tho present bill will reduce tn ,ir as
sessmsnt thirty-one and . half per cent,
and I claim. therefore. that u does not
secure . just valuation for taxation"
Our superior Court, speaking Of the con-
stitutionality Of this tax law, on page 40
Third Nevada Reports, says: The closing
sentence Of section 90 directs . tax 70 DO
levied on threc-fourths Of tho valuo. pro-
visusly ascsrtained. Of the proceeds Of the
mines. This Is clearly unconstitutional.
The value once being ascertsined, the
whole value 10 taxable at the same ratio a.
all other property"
In Q previous case, tho Court. In constru.
ing Article X, holds that "ths leading
feature Of this section Ia. that the taxation
shall be equal and uniform, and that the
proceeds Of the mines only shall be taxed.
In other words, whilst the body OF the
mino remains untaxsd, the ore taken out
shall DO subject TO the same I'd valorem
taxation ~ other property"
II the Court helds that this section re-
quires "the sams al vAlorem taxation as
other property" what right has the Leg
islaturc TO III the assessment and declare
that IL shall DO thirty-ons and . half per
cent. less than "othor property" And.
speaking Of tho compromise made by tho
Convention that framed the Constitution,
thu Court says:
1.-THE result seems to havo been . COM
.raU.taa AI thu avtraraA yiaHa nj each
party, which 10 clearly expressed In tho
Constitution. and embraces two main
propositions: First-That all property
assessed for an I'd valorsm tax should DO
liable 10 pay the same percentage. Second
That u~nproductive mines should be en-
tirely free from taxation, whilst those
which we're productive should ray the reg
ular al valorem tax On the products, In
stead Of the same tax ON the body OF the
mine itself. There can DO no doubt but
Il was the intention that the entire pro-
duct should DO taxed in lieu Of the body
Of the mine"
All these decisions OF our highest court
show that all the net proceeds OF the mines
must DO taxed. and any arbitrary fixing by
the Legislature Of a lower standard Of
assessment and taxation Is, In my judy
ment. unconstitutional. We are sont here
% the sworn servants Of the people, 10 ex-
ecute and carry out their will. There is
NO power on earth to release us from tho
pledges exActed Of US by eur constituents
except themselves. Tho success or failure
Of our Government depends upon the rep
rssentativs carrying out his instructions.
The whole people, In their State convsn-
tons and In their county conventions, have
instructed US rs TO our duty In relation to
the assessment Of the proceeds Of tho
mines. On NO other subject were the peo-
pie Of this State ever 80 o~utspoksn, 30
unanimous. No member Of this Legis
laturc came here In doubt a. IN the wishes
Of those who sent him. We all will have
an accounting with our respective con-
stituencies upon our return home, for the
proper execution Of the trust confided 10
Us. While some may return covered with
the wreck Of broken pledges, others, ! Am
happy TO say. will meet their people and
receive the reward OF "wcll done, good
and faithful servants" Many will SO forth
from this feast Of the vultures with pledges
kept sacred. with manhood unsullied and
the people will learn whom to trust In tho
future. Whatever may DO the fate OF this
bill. I feel that l have done what the pee
pie Of the State had Q right 70 expect Of
me, and I hsreby submit . portion Of their
Instructions TO show the grounds on which
I have acted.
From the Republican State platform.
1876: Ssvsnth-whereas. in all Just gov
ernments the principles Of equalization
are recognized as best calculated 10 pro-
tsct the different properties and indus
triss ~ tho tha ram m FRAN inviliaus