The Wadsworth dispatch. [volume] (Wadsworth, Nev.) 1892-1899, 1899-04-01
ASSESSING NEV ada PR0p1nrI.
The Law IS to be Fully Enforced by The
Proper Authorities.

The following circular is being ad-
dressed to the Assessors and Boards of
Equalization throughout the State:
Carson City, New. March 20, 1899.
To the Assessor, Board of Equalization
and District Attorney OF County
Nevada.
Gentlemen:
In several counties in this state it 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 constantly assessed at its full cash
value.
In these counties the county rate is
fixed high, and then the only object to
be accomplished is to raise enough rev.
enne to pay the expenses OF the county.
By fixing high county rate, and as
sessing and equalizing large proportion
of the property at much less than its
true cash value, the State is deprived of
its lawful propoi tion OF revenue, the
county obtains ample means to defray
expenses, and the state is recorded as
having but $23, ,5l7 ,245.29 taxable prop
erty in the year 1893, which shows re-
duction OF $30,2l5, ,s36.28 between 1875
and 1898. and of $7,S0l ,3l1 .O9 between
1892 and 1893, in the taxable property Of
the State.
The law commands that all the tax
able property in the county shall be as
sessed "st its true cash value," and
fixes 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 property
within the county which is not assessed
through the Assessors wiliui or mex
cusable neglect" Statute 1891, p. I39
Sec. 8.
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 1876, and the various Acts OF
Legislature since.
The duties of the Boards of Equaliza-
ton are specifically defined in the Act
OF 1891, above referred to, beginning at
Section %, on page l43, and the various
Acts OF the Legislature since.
If the laws of the State relative to tax
alton ale enforced by the Assessors,
Boards of Equalization, and the District
Attorneys, the taxable property in Ne
vada would be shown to be nearer $780,
OOO, 900, than $23, ,517, ,245.29.
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
correspondingly reduced, while the vol
ume OF property will be placed on record
as it Is, and not AZ it has been made to
appear.
No one can Justly complain OF this
for it can make no difference to the tax
payer if he is assessed at the true cash
value of his property and the rate OF
taxation is correspo ndingly reduced ;
providing all are treated alike.
If We have $50, 900 worth OF prop
erty in Nevada subject to taxation, why
should itnot be assessed, and the taxes
thereon psidiat ons-half the rate now
paid, thus costing the taxpayers no more
money than they are now paying on
$23. .00o?
"The term true cash value means the
amount at which the property would be
appraised ii taken in payment of just
debt due from solvent debtor" Stat
ute 1891, p. 1877.
"All the taxable property in the coun-
ty shall be assessed as commanded by
the Legislature, Section 9, page l39,
Statute OF 1891, means exactly what il
says.
IT does not mean that the owner OF
the property shall be assessed ior part
of his property. and the rate fixed so
high on that part that the revenue re-
quired to run the county will be ohtain-
tanned and tho State deprived 0i it's
rate Oh that part oi the property that ia
not assessed NJ AT.
To correct this the Legislature has ap.
nronriaed money for the Governor. At