Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1899-10-29
A TAX OPINION.
Something Of Importance to
Every Taxpayer.

The following official correspondence
speaks for itself:
Saltwater, Nevada, Oct. %, 1899.
w. D.. Jones, Dear Sir: Will you
kindly inform me if it is necessary to
collect all the poll taxes (that are On
the assessment roll) in November, or
one half in November and the other
half in May.
What is the custom in the different
counties of the State?
Yours truly,
L. V. FITCH,
District Attorney Churchill County.
Carson City, Oct. p, 1899.
Hon. L. V. Fitch, District Attorney of
Churchill County, Nevada,
My dear sir: Your letter of the
23d, inst, asking me to inform you if it
is necessary to collect all the Poll
Taxes (that are on the assessment roll
in November, or one.half in November
and the other half in May, ana also
what is the custom in the different
counties of the State.
An Act of the Legislature of the
State, entitled IAN Act allowing the
payment of taxes in equal semi-annual
installments and regulating the cOllec-
ton Of taxes on personal property
approved March 16, 1897, found Oh
page 50 of the statutes of 1897, will
answer your first question. The FIRST
Section of the Act begins:
"Any person charged with taxes
on real estate and personal proper
ty according to existing law, may,
al his option, pay the full amount
thereof on or before the first Mon
day in December of each year:
but if he shall pay One-half OF such
taxes, as the same shall appear on
the assessment roll taxed against
him, on or before the first Monday
in December of each year, then, in
such case, TIL remaining half of
said taxes shall not become delin-
queut prior to the first Monday in
June ext ensuing: but if such per-
son shall fail to pay the first half
y vi Sdlu ldASS, dS ASIGIu DIONlutU,
hen the entire tax shall become
due and shall be collected, as now
' provided by law"
You will observe that the language
of this section is: ANY person charg-
ed with taxes on real estate and per
g sonal property according to existing
+ law" etc.
The only property the taxes on
which may be paid in semi-annual in
stallments is real estate and personal
property charged with taxes 'ac or
ding to existing law" Poll taxes are
not mentioned in the statute above re-
i ferred to, except in the second section
the words "exclusive Of Poll Tax, :"
used in reference to the duties of the
Treasurer when that officer is IRE
quired to sell property for taxes, where
the taxes, exclusive of poll tax and pen
a~lties, exceed three hundred dollars,
!" etc.
From reading Of the above entir,
> Act you will note that the Legislator,
has not attempted to say that one-hal
.p Of the poll tax may be paid at any time
1t is confined to taxes on real estat
st and personal property. Webster de
is fines q poll tax as ito pay ones per
g. sonal tax" That is, not your persona
n property tax, but, distinctively, tina
IL peculiar tax le"ied upon the head 0
poll of the il - dual.
1t is thereto y opinion that tn,
10 entire poll tax ,uld be paid by tn,
a. taxpayer to the treasurer on or be
re fore the first Monday in December o
each year, and that the Treasures 0
the various courties should give al
taxpayers timely notice SO hat eacl
may be prepared at the proper time
r and thereby not lose any rights in tn
at premises.
d AS to your second question, l am no
OF informed as to the custom in the diff
f" ferent counties.
Yours very truly,
w. d. JONES,
a ftnp1aT Ea1o,a1