The White Pine news. [volume] (Treasure City, Nev.) 1868-1906, 1899-04-06
GETTING AFTER THE ASSES
R0R2

SORS
The following is communication sent
by the Governor, Attorney General and
State Treasurer to the Assessor, Board
Of Equalization and District Attorney
OF each county in the State:
"GENTLEMEN:
In several counties In this State 1t
has been the custom OF the Assessors
and Boards of Equalization to assess and
equalize the property in their counties
In such manner that complaint has been
made that very much property escapes
taxation, whilst other property is con-
stantly assessed at its full cash value.
I'm these counties the county rate Is
fixed high, and then the only object to
b. accomplished is to raise enough rev.
enue to pay the expenses of the county.
.'By fixing a high county rate, and
assessing and equalizing large proper
ton of the property at much less than
its true cash value, the State Is deprived
of its lawful proportion of revenue, the
county obtains ample means to defray
expenses, and the State is recorded as
having but S23, SIT, PAS % taxable prop
ertv in the year 1898. which shows re-
duction OF 500 2l5, 1856 % between 1876
and 1898, and of 81, 80l. 3ll 90 between
1892 and 1893, in the taxa Bile property
Of the State.
THE law commands that all the tax
able property in the county shall be as
sessed .'at its true cash value, and
fixes a penalty on Assessors who fail to
assess property in their counties by
making the Assessors and their bonds
men Liable for the taxes on all prop
erty within the county which is not as
sessed through the Assessors willful or
inexcusable neglect. y Statute 1901, p.
1879, Sec. 8.
1.-THE duties OF Assessors in relation
to the assessing of property in their
counties are specifically defined in the
Act of the Legislature, in the Statute
of 1891, page 1875, and the various Acts
OF the Legislature since.
1.-THE duties OF Boards of Equaliza-
ton are specifically defined in the Act
of 1891, above referred to, beginning at
Section %, on page 143, and the various
Acts of the Legislature since.
IF the laws of the State relative to
taxation are enforced by the Assessors,
Boards of Equalization, and the Dis
trict Attorneys, the taxable property
in Nevada would he shown to be nearer
$50, 900, 600 than 1923, 5l7. PAS 20.
"If you will each comply with the
law, all the taxable property In the
State will be assessed, equalized, and
the taxes paid equally; and the rate
will be corresponding reduced, while the
volume OF property will be placed on
record as it is, and not as 1t has been
made to appear.
mo one can justly complain of this;
for it can make no difference to the tax
payer II he Is assessed at the TRUE
CASH VALUE of his property, and
the rate of taxation Is correspondence
reduced; provided all are treated alike,
'If we have $50, 900, 600 worth OF
property in Nevada subject TO taxation,
why should it not be assessed, and the
taxes thereon paid, at one half the rate
NO MORE MONEY than they are now
paying on 1923, 500, 900?
1.-THE term TRUE CASH VALUE
means the amount at which the prop
erty would be appraised II taken In pay
ment of Just debt due from a solvent
debtor. :" Statute 1891, p. 137.
"'All tho taxable property In the
county shall be assessed, as command
cd by the Legislature, Section o. page
1879, Statute of 1891, means exactly what
it says.
ut does not mean that the owner Of
the property shall be assessed for a
PART of his property. and the rate
fixed so high on that PART that the
revenue req uired to run the county will
be obtained and the State deprived OF
its rate on that part OF the property
that is NOT ASSESSED AT ALL.
ITO correct this the Legislature has
appropriated money for the Governor
Attorney General and State Controller
'for enforcing the collection of revenue
and prosecuting delinquents, and we
will visit your county at the proper
time, and make such investigation of
records and other matters as will in
form us whether or not you are enforc-
ing the law In relation to the collection
OF State and county revenue.
III you are. there will be no complaint
but If not, it viii be our duty to zee that
the law is enforced according to its ex-
preston and intent.
1--WE, therefore, early in the assess
ing season, call your attention to these
matters that you may have every OPP
portunity to remedy the evils above
pointed out.
1--WE are, very sincerely, your obedi-
emit servants.
REINHoLD SADLER, Governor,
w. ID. JONES, Attorney General.
SAM p. DAVIS, State Controller. y