Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1901-03-22
THE FLEXIBLE TAX RATE.


The Gazette and Silver State are in
error " hen they say that the new rev.
enue law will raise the rate of ta>a-
ton and compel people to pay more
taxes, The reduction OF tn. State
rate means a higher valuation on
property. With thu new law the
State rate can be lowered just in pro
portion as valuations are raised. They
seem to overlook the fact that TIE
county rate can be lowered just in
proportion as valuations rise. also the
old way was flexible county rate and
an arbitrary State rate.
The result was the same as If
man went into trotting race with
sulky that ID one wheel loose on Its
axle and the other locked.
Now, both rates are flexible and
work in harmony.
For their benent and for many peo-
pie who doFnot know tina, a county
Board of Equalization can reduce
rate to fit valuations we republish
the law. 1t was passed in 1891.
See laws of Fifteenth Session, page
1S9:
Chap. Can Act in relation to
levying and assessing taxes for State
and county purposes.
[Approved March 10, 1871
Section l. All State and county
taxes required to be LEVIED by the
Boards of County Commissioners Of
the several counties of this State in
pursuance Of the revenue laws Of this
State, shall hereafter be levied by
such Boards Of County Commission
ers on or before the first Monday of
March In each year; provided, that If
after the equalization of taxes in tie
several counties Of this State by the
State Board OF Equalization, it shall
appear that the levy previously mad5
by the Board Of County Commission
of any county Of this State tor county
purposes Will result III the collection
of a revenue in excess of the require
ments of such county for the current
year, then, and IN such event, The
Board OF County Commissioners II
any such county shall have the powe
and it is hereby made the duty OF sucl
Board of County Commissioners. tt
Immediately meet and reduce the rate
of taxation SO previously levied, It
such a sum as such Board in It's jud :
ment may consider sufficient to insur
the collection Of such an amount c
revenue as will answer all the require
ments of such county for such cur
rent yea1
In the fail OF 1899 both the Gazetl
and Silver State were urging the yer
re.orms in the revenue laws embodie
in Senate Bill IS. Here they are:
The Gazette will, from day to day
cali public attention to the uneque
taxation that is being practiced al
over the State. Ii will only refer /
the most glazing cases. but enough I
inform the people that they may tax
steps to remety the evil. That til
Assessors and Boards Of Equalizatjo
are not doine ,Ie,r duty as pIescr,b,
by law is painfully apparent. Il M
be mere carlessnesS Oh their part iha
any desire to make fish Of one an
fowl of another, but, whatever tt
reason, everyone will agree that som
thing should be done -Cazette
What is needed in Nevada is Sta
Board of Equalization which sha
have power to raise and regulate a
sessments and lower the State rate.
Such Board could raise taxatit
In Nevada and we could have a
cent State rate, a 7o-cent county ra,
making a 81 go total rate, viii
would give wonderful impetus
Nevada development.
People want higher valuation al
q lower rate. But before they can {
complish anything the State II
must be lowered.-Silver State.