Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1901-06-02
Continued from second page

State V. The Commissioners. ) New
3l9
State V. The Commissioners, New.
80.
State V. The c. P Railroad Co., g New.
49,
State V. The c. p Railroad Co, 81
New. go.
1t is made the duty of the County As
SCISSOR by our statute to ascertain by a
diligent inquiry and examination during
certain period of each year all real and
personal property in his county subject
to taxation, to determine its true cash
value ard list and assess the same to the +
person, firm, corporation, association, or
company owning it. and in certain con-
tingencies he may assess the same to un-
known owners.
Com. Laws, Sec. 1854.
The Assessor is also required to pre-
pare a tax list or assessment roll contain |
ing certain matters. and when so prepar-
ed and verified by his cath. he is required
to turn the same over to the Clerk OF the
Board of County Commissioners for the
subsequent action of said Board sitting
as Board OF Equalization. Com. Laws,
Secs 1893, 1898, 1895.
A subsequent section specifically de-
fines the powers of the Board of Equali-
zation. 1t declares that "The Board shall
have power to determine the valuation of
any property assessed and may change
and correct any valuation either by ad-
ding thereto or deducting therefrom such
sum shall be necessary TO make 1t con-
form to the actual cash value Of the prop
erty assessed, whether said valuation
was fixed by the owner or assessor, eX-
cept that in case where the person COM
planning of the assessment has refused to
give the Assessor his list under oath, as
required by this Act, no reduction shall
be made by the Board in the assessment
made by the Assessor. =
The Recorder of the County shall be also
present and attend on the Board with an
abstract of all unsatlstied mortgages and
liens remaining on record in his office,
arranged in alphabetical order, for which
service he shall receive 30 compensation,
and the Board Of Equalization shall
make use of such abstract and all other
information that thev can procure from
tilc hccoIutI Ill tilo lcCtidcl , oll1tt, VI
otherwise, in equalizing the assessment
roll of the County, and my require the
Assessor to enter upon L eA assessment
roll any mortgage or lien, y. other prop
erty which has not been assessed. and the
assessment and equalization so made
shall have the same force and effect as if
made by the Assessor before the delivery
of the assessment roll by him to the
Clerk Of the Board of County Commits
siOners. :"
Com. Laws, Sec. l0yS.
Two powers are conferred upon the
Board by the provisions Of this section.
FIRST, il is authorized to determine the
true cash value of the property upon the
tax roll as made by the Assessor; second,
to require the Assessor ito enter upon
such assessment roll property which has
not been assessed 1t can make but two
changes in the roll as prepared by the
Assessor-change the valuation, and the
necessary change required by the entry
of property not assessed. The language
used is plain and clear. No authority is
given to the Board of Equalization,
either expressly or implicitly, to add the
name of the Monitor Land Il Live Stock
Company to the assessment of Ernst &
Esser, and thereby create liability us in
this case against the Company for prop
erty assessed in its owners name where
the person whose name has been added
by the order makes no pretense to the
ownership of the property. 1t was in
effect an assessment by the Board OF
Live Stock Company for the property of
Ernst Il Esser. 1t is neither pretended
or claimed that the Monitor Land 4
Live Stock Company ever owned OF
claimed any right, title or interest in OF
to the property included in the state
ment of Ernst Il Esser for the year 1897
yet the order of the Board, the verdict o1
the jury and the judgment rendered
thereon fixes a liability upon the Com
pany for the taxes upon the said prop.
erty. Again, the Board by its order
directed the Assessor to add to the, as
sessment of Ernst & Esser and Monitor
Land & Live Stock Company certain real
and personal property, including the ten
thousand head of sheep. 1t does not ap
pear that the Company was assessed. ex.
cept by the void action of the Board
above referred to. The Board had the
evidence before it that Ernst & Esser did
not own the sheep, yet the order, the yer.
diet of the jury and the judgment rend.
cred thereon fixed liability upon Ernst
Il Esser for the taxes upon the property
of the Company which could not have
been properly assessed to them by the
Assessor If it can be claimed that un-
der the last clause, of Section 1898 quoted
and cited above, the Board of Equaliza-
ton possesses the power to assess prop.
erty which has not been assessed by the
County Assessor, it does not necessarily
follow that it has the power to assess il
to person who is shown not to be the
owner before such assessment is made
and thereby create any personal liability
Or tho IA aS thoraOn The fa1lacv Of anv