The White Pine news. [volume] (Treasure City, Nev.) 1868-1906, 1895-01-26
there is now on hand subject to in
vestment the sum of 500, God 80.
ASsEssMENT OF PROPERTY


to the very important subject of prop
erty valuation for the purpose of taxa
ton. You are aware that the law
creating a Board of Equalization was
repealed at the last session of the
Legislature and that the State rate OF
taxation was increased from 70 cents
to 80 cents on the 500. While L do
not anticipate any action by your hon
orable body upon this subject, [ de-
sire to 90 on record as an advocate of
State supervision of the equalization OF
property valuation for the purpose OF
taxation. This system has been adopt
ed and is in successful operation IN
nearly ever State in the American
Union, and [ predict that it is only
question of time when our State will be
compelled to fix upon a similar plan.
either through State Board of Equal
ization, State Assessor, or some 9th
er supervisory method whereby the
present vicious system of undervalua-
ton and high rate of taxation can
be controlled.
It has been the custom of the Coun-
ty Boards, in fixing their county rate,
to estimate the amount of money ne
cessary to carry on the county govern
ment for the current year. They fix
their rate upon this basis, and the As
SCISSOR works to this rate fixing valu-
alton upon property just sufficient to
raise stated amount of revenue, ir-
respective of tho State's necessities.
Each year the State needs a certain
amount of money to carry on the OPP
erations of the government. To collect
the taxes the State appoints each coun-
ty its agent, through its county officers
to secure the property within the coun-
ty and to collect the taxes thereon.
The whole assessment system is
based upon the supposition that each
taxed person will submit a statement,
under oath. to the Assessor, of the
property owned by him. In effect,
therefore, each citizen is a trustee
charged to make return to the Asses
sor of the amount of property he has
which is taxable and to see that it is
assessed as the law determines it shall
be, to-wit: At its actual cash value.
Each taxpayer is or ought to be con
cerned that the county pays it's just
proportion of the taxes. Each time
that he ernits his pro erty to be ass
essad at less than its value he is guilty
of defrauding the citizens of the other
counties, whose necessities compel {
fair assessment.
The machinery to effect correct
valuation of pro perty is ample IF a
county is assessed at less thar its value
each citizen is responsible therefore.
lie takes Part in tine election of The
Assessor, and he helps 10 form that
public opinion which either incites the
Assessor TO value the property at its
true standard or uphoIds him in his
dereliction of duty.
The local Boards of Equalization
are elected with the purpose to raise
or lower individual assessments so as
to bring property to its true standard
in money. When, therefore, the citi-
zens fail to insist that there shall be
equality of assessment between the
rich and the poor, and when the local
Boards of Equalization sit idly by and
fail to exercise the power so clearly
theirs, where do the grounds for com.
plant lie?
| am not unmindful of the fact that
both the law and the Board were sub
jects of severe adverse criticism and
abuse, but it is believed that if those
who condemned the law had carefully
investigated and thoroughly informed
themselves of it's provisions and work
ings they would have changed their
views. The argument was made that
the raising Of the assessment roll of a
whole county was unjust, because it
worked hardship on the small tax
payer. This may have been true in
some cases, but the blame if any, be-
longed not to the State Board of Equal
ization, but to the local Assessors and
the County Boards of Equalization.
They were the officers who were re-
sponsible for the injustice, if any, by
not assessing the larger property own
er equally in proportion to the
smaller.