Walker Lake bulletin. (Hawthorne, Nev.) 1883-1926, 1891-06-03
STATE BOARD OF ASSESSORS
One Who Believes 1t viii Prove
Beneficial to the State.

| writes most sensible article anept the
new Equalization law. 1t isa matter
of interest TO every taxpayer, and will
repay perusal:
Concerning the act of the late Legis-
lature creating State Board of Asses
sors and Equalization, your correspon-
dent has an unqualified opinion, and
| therefore asserts upon a careful and
unpreludiced examination of this
statute that its main provisions are
eminently proper, and if properly and
conscrva,ively enforced, will promote
the equalization of public burdens,
and secure II better adjustment of the
valuation oil property, than we have
ever had under old methods. Had he
been consulted in formulating the aci
he would have eliminated some of its
provisions, aud especially that which
enables the Board to pass upon in.
dividual assessments, as the exercise
of this power might result IN consider
able hardship to individual taxpayers,
by requiring their attendance before
the Board from remote and far distant
quarters of the State in order to defend
against complaints upon their valua-
tons, but there is scarcely any law that
is not attended with some hards hip,
where property rights are involved,
and the high official stations of the
members of the Board will be guar
antee that the exercise of this power
will only be resorted TO In extreme
cases, and then only Tor the most urgent
reasons
The provisions requiring the Board
to assess railroads and taking this class
of property out of the hands of local
assessors is eminently just and proper,
rs the assessment rolls Of the various
counties through which the Central
Pacific is located furnish the most
convincing reasons For instance, IN
Elko county thu road is assessed at
$4,000 per mile, and in the adjoining
county of Eureka, where the road is
not worth one dollar more, the assess
ment is $4,000 per mile; this assess
meHt is likewise made in Lander coun-
,y, and Humboldt falls hack to $l0,-
600, and Churchill shades off to 80 1000,
and Wasboe jumps to $4,000, and un-
til recently to $4,000 per mile. This
character of valuation has neither been
just to the railway company nor 10 the
State, and was never based upon any
reasonable hypothesis, but simply the
whim or caprice Of the Assessor, who
was required to give none and possibly
had no reason for the valuation he
placed upon the road. Again other
classes of property have been fuctual-
ing in valuation nearly as bad rs rail-
roads. Cattle are assessed in some
counties at $40, in others at $12 and in
few counties at SIG per head, without
any intrinsic difference in their real
value.
1t is to be hoped that these differ
ences will be met and overcome by
the Board, and that every class and
species Of property Will have "a uniform
valuation all over the State, and that
there will be no inducement to live IN
one county and drive your property
into another for assessment purposes.
1t is not expected nor is 1t necessary
vance in valuations, and at this time'
when the people OF the State are suffer
ing from severe losses and stagnation
IN business, it would be cruel, if not
indeed, criminal, to impose a heavier
burden upon them, than the actual
necessities of government require hon
estly and economically administered,
but what they do demand is, that the
burden, like the dews of heaven"
shall fall alike upon all, and this is the
mission, aud let us hope will be the
result of the action, Of the State
Board of Equalization.
EIne Eresh VeoetableS.