Eureka daily sentinel. [volume] (Eureka, Nev.) 1871-1887, 1882-10-10
EQUALIZATION.
THE ORDER RAISING THE C. p.
ASSESSMENT co NSIDERED.

A Lively Timo Before the Board Of
Equalization.
Yesterday morning, in accordance with
notice given to the Central Pacific tc
appear and show cause why its assessment
on the rosd-bsd should not be raised from
5000 to s12,O 900 per mile, the County
Board Of Equalization met, Messrs. Camp.
bell and Mikel being present.
On the part Of the G. P. Railroad E. B
Ryan appeared.
There were several citizens present when
the meeting opened-at 10 o'clock.
Mr.. Ryan asked the Board to set aside
the order made. He urged that the Rev
enue Law of Nevada required notification
and a reasonable time to appear to show
cause why an assessment should not be
raised before an order can be made by the
Board Of Equalizers increasing the levy,
The order Of the Board in this case he
claimed to be illegal, because it raised the
levy without notice, instead OF notice frs,
and increase of assessment ~afterward. In
case good cause to the contrary was not
shown the order was reversed, the order
for he raise being made first and then the
notice to appear coming afterwards.
He read decisions in point by the Su-
prems Courts of Nevada and California.
He said that in order to appear before
the Board it was necessary for him to ride
1900 miles. As agent Of the G. P. Rail-
road in the matter, presented by him for
consideration, he knew he had no standing
before the Court. The order made by the
Board was clearly illegal, and he asked
that it be rescinded, for the reason that
the @. P. Company did not wish to enter
into = lawsuit. He preferred to have the
error of the Board corrected and the mat
ter adjusted at once, without litigation,
for the good of all parties concerned.
COMMISSIONS Campbell said it was his
opinion that the action taken by the Board
WAS illegal.
He desired to know from Commissioner
Mikel whether they should not rescind.
Mr.. Mikel said nothing Immediately.
Mr.. Ryan had ceased arguing and stood
waiting for the decision of tbs Board.
Mr.. Ryland said he would like to see
some of the paid officers Of the county
in attendance to look after its interests.
He did not like this appearance OF bull
dosing. He wondered where W.. H.
Davenport, District Attorney and can
didate for Attorney General, was. He
would like to see some backbone" in
this affair by the proper officials.
Mr.. Ryan said it did not seem to him to
be a question of backbone" 1t was one
purely of law.
Mr.. Ryland said he appeared as a tax
payer merely to see justice done all
around. The property of himself and
other citizens had been taxed for more
thar it could be sold for, and il this was
proper in their case the assessment on the
G. P. should be levied to correspond.
Mr.. Ryan-We could build the G.. P.
road in your State for 50, 600 a mile.
eyes," responded Mr.. Ryland, ''but you
were paid q bonus of SOS, 900 a mile by
the Government on building it,"
Mr.. Ryan-But you overlook the fact
that at that time greenbacks were worth
but so or SIS cents on the dollar.
Mr.. Ryland-As a taxpayer I am here
to urge that $4,000 is not an equable
assessment of the c.. P. Railroad bed as
compared with the assessments made
otherwise upon property throughout this
county.
Here the Commissioners sent for John
7. Baker, Deputy District Attorney, who
appeared "a id Va Nv uLt
Commissioner Smith also came in at
this time.
Mr.. Ryan went over his whole line of
argument again, and reproduced his
authorities.
Mr.. Baker claimed that Mr.. Ryan was
trying to take advantage Of q technicality,
that the real issue was whether it would
be just to raise the @. P. assessment as
ordered.
Mr.. Ryan-Do you regard the opinions
Of your Supreme Court as technicalities2
Mr.. Raker-No, sir. l nave the greatest
respect for them.
Mr.. Ryau-l base my argument on those
decisions, and unless you deem them tech
nicalities you cannot consider my attitude
technical in any sense.
Mr.. Baker But you are arguing points
of law before this Board, which Is not a
court.
Mr.. Ryan 1T is a court.
Mr.. Baker-It IL not.
Mr.. Ryan-Ill show you that it Is.
Here Mr.. Ryan produced authority to
show that a Board Of Equalizers is q judi
cial body, and that its decisions are consid-
cred by the courts in the light Of adjudica-
tions.
At this point a goodly number Of tax
payers had got together in the Clerks
Office, among them Assessor Wallace.
Mr.. Wallace revived the issue Of "tech-
nicality."
Mr.. Ryan-Charley. shall I have to teach
you, too, a lesson from the revenue stat
utes ?
Mr.. Maybe 30; but I don't see
why you object to considering this ques-
ton on its merits. Why don't you merely
show cause why your assessment should
not be raised
Mr.. Ryan-Pshaw; this is pettifogging.
Mr.. Wallace asked the Board to take a
recess until 8 P. M, to give attorney for
the county still further time to prepare him
self in the case.
Mr.. Ryan asked that the hour be 2 p. N.
Granted.
SESSION.
The Board met again at ESQ, all the
members being present.
Quite a number of interested citizens
were present also. among whom were j. 8.
Whitton, J.. L. Hinckley, J. ". B. Perry,
W. W. Hobart, R. Ryland, A. l.. Fitzger-
aid, A. E. Cheney, M. Walsh. l. J.. Wilson,
| Henry Kind, G. A. Fletcher, Sheriff Kyle,
NJ. D. Foley. d. J. J.. Mclaughlin, l..
Monaco, J. Winzell, j. Wadish and others.
G. J. Lansing. Esq, appeared in the
case as the attorney on the part OF the peo-
Pile to assist the Deputy District Attorney,
Mr.. Baker.
Assessor Wallace here suggested that the
Board of Equalizers are supervisors OF the
| Assessors work. and that they had acted
in this matter, he thought, legally on the
| first Monday Of the month.
Mr.. ~Ryan-That may be your idea Mr..
Wallace, but 1t is not the law.
Mr., Lansing said the Board. acting IN .
| ministerial capacity. are not to consider
| technical questions. He said the Board
acted within its jurisdiction, on proper
complaint. in raising the valuation snd
| had given due and reasonable notice OF in
creased levy in order that the interested
parties might appear and be heard. The
technical objection that this increase Of
levy was made before the notice was
served should have no weight, because the
| Central Pacific is not thereby deprived o.
M I'M