The silver state. [volume] (Unionville, Nev.) 1870-1903, 1877-03-31

P'AFOAFi obu -oNoo'tys NASNPNbhS
miues and mining claims, the proceeds
of which alone shall be taxed" Else
where in the Constitution, Article "
Section 30, it is provided: The Leg
islature shall not pass local or special
laws in any of the following enumer-
ated eases" that is to say, Z" For
the assessment and collection of
taxes for State County and Township
purposes. Yet by the provisions of
section $3.50, before referred to-, from
the date of the approval of the law (the
Sd of April, 1867, until after its
repeal, February Goth, 1879, The
County Commissioners of Storey
could only levy twenty-five cents tax
on each 800 value of the net proceeds
of the mines and mining claims for
county purposes whilst the Commits
siouers of other counties were author
lied to levy 81 so on each 500 valna.
ton OF the net proceeds of the mines
aud mining claims in their respective
counties for like purposes. 1t is only
q N tier of enumeration to ascertain
out Of what sum the county Of Storey
has been defrauded by that iufamons
law. The law reporting section 1856
provided for an equal and uniform
rate. Since it went into operation
the Storey County Commissioners can
levy a tax of 81 so on each 800 yalua-
ton of the net proceeds Of the mines
and mining claims for county purposes.
Now, mark the result Of the repeal of
section 1888, and making the revenue
law equal and uniform" At the
next succeeding session Of the Legis-
latnre, the one just adjourned. the
bouanza used its vast power for the
| amendment of the existing law taxing
the net proceeds Of the mines. and thus
tits not only at Storey county, but the
State as we'll, and had before the con-
veniug of the Legislature declared
war against the State and refused to pay
taxes as other people, after the man.
ner of that other legal citizen of
| Nevada, the G. F. Il Il.
Tue Act providing for the taxation of
the net proceeds of mines was approved
February 18th, 1871. (see page 81, laws
OF that year, and has operated we'll
It's provisions are too liberal to the
mines to be just. We have before seen
! that the Constitution provides for tax
/ ing tue proceeds, not the net proceeds.
| The Act alluded to defines the words
/ thus: . FROM the gross yield, return
or value of all ores, tailings, or mineral
bearing material Of whatever character,
| there shall be deducted the actual costs
OF extracting said mineral or ores from
| the mine. the actual cost of saving the
tailings, the actual cost of transporta
ton of said ores, mineral bearing ma
terlal or tailings to the place of re-
duction or sale. aud the actual cost OF
such reduction or sale, and the remain.
der shall be deemed the net proceeds,
/ and shall be assessed aud taxed as pro.
vided for in this Act " The Act pro-
vides that the deductions shall not ex-
coed the gross yield That where the
yield is over $l2 per ton and under $50
the deduction shall not exceed eighty
per centum Of such gross yield OF value,
etc. Now, it is difficult to see how
mine owners can be dissatisfied with
this very liberal law, yet they are, and
would have procured its amendment
by what the Alta letter names the Bull
liam Tax Compromise Bill. if Governor
Bradley had not vetoed the same, which
act on his part caused all the venom
displayed in she letter named.
The distinguishing feature of this
bill is that it sought to do away with the
actual deductions of the existing law
and substitute arbitrary amounts which
should be paid on the gross yield,
to wit: On ore yielding over $l2 and
under $50 ninety-five per cent shall be
deducted for covering the cost OF
mining. hosting. Transporting, milling
and other expenses, and five per cent.