Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1899-03-29

To THE Assessor, BOARD OF EQUAL.
IzATION AND DISTRICT ATTOR.
NEY 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 com
plant has been made that very much
property escapesZtaXation. whilst other
property is constantly assessed at it's
full cash value.
IN these counties the county rate is
fixed high, and then the only object to
be accomplished is to raise enougb rev.
enue to pay the expenses of the county.
by fixing a high county rate. and as
sesslng Il equalizing a large propor-
ton OF the property at much less than
us True cash value, the State is de-
prIved Of It's lawful proportion of reve-
nue., the county obtains ample means
TO detray expenses, and the State is re-
corded as having but S23. 81 .245. %
taxable property in the yea 1898.
which shows a reduction $50. 215. $50. %
between 1876 and 1893. and Of
$500, 3ll.l9 between 1892 and 1898. in
the taxable property OF the State.
The law commands that all the tax
able property in the county shall be as
scssed 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 wiIlful or
i~nexcusable neglect" Statute 1891. D.
I39. Sec. 9.
The duties of Assessors in relation
to the assessing of property in their
counties are specifically defined in the
of the Legislature, in the Statute
1891, page l35, and the various Acts
the Legislature since.
The duties of Boards Of EQUALIZATION
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
are enforced by the Assessors.
of Equalization. and the District
attorneys, the taxable properly in Ne
Vada would be shown to be nearer
800, 600, 900, than 1923. 81. 245. %.
If you will each comply with the law
the taxable property in the State
Will be assessed, equalized. and the
axes paid equally: and the rate will be
'orrespondingly reduced, while the
'olume of property will be placed on
'ecord as it is, and not as it has been
to appear.
No one a justly complain of this:
oFlt can make no difference ttthe tax
if ne is assessed at the TRUE ,
ASH VALUE of his property. and
rate OF taxation is correspondingly
educed: provided all are treated alike :
If We have $50, GOO, 900 worth of prom
fty IN Nevada subject to taxation. ,
should it not be assessed. and the
axes thereon paiG, at One-haIf the ,
ate now paid, thus costing the tax r
ayers NO MORE MONEY than thew +
re now paying on $23, 800, 600?
''Ihe term TRUE CASH VALUE
leans the amount at which the prop '
'ty would be appraised if taken in pay v
tent OF Il just debt due from a solvent /
EDITOR. Statute 1891, p. 137.
the taxable property in the S
)unty shall be assessed, = as command ft
by the Legislature, Section 9. page
-, Statute of 1891, means exactly =;
hat it says.
1t does not mean that the owner of -
lie property shall be assessed for 2
ARI Of his property, and the rate
Ned so high on that PART that the &C
venue required to run the county y"
III be obtained; and the State de-
lived OF its rate on that part of the s.
that Is NOT ASSESSED dt
I ALL.
o correct this the Legislature has
'propriated moory Tor the Governor. n
,torney-Generai and State Controller \
on enforcing the collection of revenue y
d prosecuting delinquents," and we N
Il visit your county at the proper
ne, and make such investigation of
lords and other matters as will in
IN nS Mhathn,. % a.. 4