Eureka weekly sentinel. [volume] (Eureka, Nev.) 1887-1902, 1893-12-02
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EDITOR SESTISRL: | notice in your
paper Of Nov. 25 a communication signed
Taxpayer" intended, no doubt, to re-
fleet on the Assessor in regard to the
assessment Of the Dunphy estate in this
county.
The Dunphy estate is situated in three
or more counties. The best and most val.
liable lands are in Elko and Lander coun.
ties, as sworn to by two Of the apprais-
ers Of the estate. The stations. jacks,
i~ennies, mules and blooded cattle belong
ing to the estate are at all times Of the
year kept in Elko county. Nearly all
their beef cattle are fed in Lander and
Humboldt countless very small pro-
| portion of the stock cattle range in Eu-
reka county, it being but a few miles
| from the ranch to the northern line OF
this county.
The assessment was made last May,
long before any appraisement oil the
property was made. The assessment roll
for 1898 was finished and turned over
to the Board Of Equalization before the
| appraisement was fled. The statement
was given under oath TO the Assessor,
duly signed and sworn to by the agent OF
the ~estste, who made a strong protest on
the valuation | placed on the lands, the
SAINT kind Of land being assessed in Elko
and Lander counties for less than hall
the valuation | put on them in this
county. Most Of the land Of the estate
in this county is very poor. only $50
acres being under cultivation; they have
but q small amount Of water-prior
water rights control nearly the water OF
the Humboldt at this point; with the ex.
ception OF q narrow strip along the river
bottom it is nothing more than grazing
lands fenced 10 to keep out sheep. Half
Of this land was bought for 45 cents an
acre-the balance is State contract lands
on which % cents per acre have been
paid, ell OF which | assessed at from so
cents to s. per acre.
The San Francisco attorney for the es-
tate informed me that the heirs wanted
to sell the property and would try to
form a syndicate for that purpose. The
big figures shown to one Of the spprais-
ere might possibly have some connection
with this proposed sale.
There is q "home ranch" in each OF
the three counties. The range cattle and
horses could be given in to the Assessor
Of either county. However, the agent
Of the estate has always given Eureka
county a liberal proportion of the stock
cattle and horses. | believe the assessed
value as placed by me Of that portion
Of the estate within Eureka county will
come nearer the actual cash value OF the
property than the excessive figures placed
on it by the two junior members Of the
Board Of Equalization.
Taxpayer" says the county may pos
sibly lose the taxes on this property
through technical points, and appears to
desire to lay the blame on the Assessor.
II any errors have been made by the
Board of Equalization, | am not aware
that the Assessor is responsible for them.
II the property has not been raised ac.
cording to law it is certainly no fault Of
mine, as the assessment roll was COM
pleted and turned over to the Board Of
Equalization several weeks before the
raise was made, giving ample time to
look up the law on the subject.
/ nregard to the Niekals estate. the diff.
ference occurred on recount Of the differ
ent opinions 10 regard to the number Of
horses. These horses are said, by stock
men, to be the best in Eastern Nevada.
One Of the employees Of the estate swore,
to the best Of his knowledge, there we're
$50 to 400 head-~ Another employee. who
had charge Of the band for many years.
swors equally as positive that there were
over 500 head.
As there was difference Of opinion, ]
requested the Board" to give the bene-
ct OF the doubt to the taxpayer, and
asked that q reduction OF 81, o on as
sessed value be nade. which was done.
J. G. POWELL, Assessor.