Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1901-08-13

ed and remained in session four days.
During the session they. took up the.
question of the valuation of the Cen
trail Pacific railroad which was stated
by the chairman Of the meeting to be
the valuation upon the main track. !
exclusive OF everything else and the
valuation was fixed by vote of nine.
to FIVE at $4,000 per mile. The side
tracks of the Central Pacific were fix
ed $1,000 per mile throughout the
State ..- r- ~
'tOn motion, the assessment of the
rolling stock was left to the individ-
ual judgment Of the assessors.
1T will be observed by a careful
reading OF the minutes of the State
Board of Assessors that there were
no Glasses OF property named by the
| board SO far as railroads were con-
cerned. 1t is true that the State Con-
troller, in addressing the Board, said:
The various railroads doing business
in this State can be very easily CLASH
fed. While you are the sole judg-
es OF the methods by which you CLASH
| fy them, with your permission | will
venture to suggest classification
The classification suggested fell far
short of what the act requires; but
even this classification was not adopt
ed in terms, and the Board valued
the railroads by main, without any at
tempt to make Glasses OF property
The power given to the board by
the Statute in this respect, is limited
to the fixing OF values on Glasses OF
property No power is given by any
OF the provisions OF the statute which
authorized the Board to fix values up
on the property OF any individual tax
payer. The act says that the county
assessors establish throughout the
State a uniform value OF those classes
OF property which by their character
will admit OF such uniform valuation
This is clear, plain, unequivocal
direct and positive.
, In order to distribute property into
classes it was essential to arrange OF
classify the same according to some
common property, characters or valu
es pertaining to the classes designated
Nc power IS given by the act to the
Board to fix the value on all cattle
horese or sheep in the State at sc
much per head, or all lands in The
roads at SO much per mile, withou
reference to the character or value
based upon a sensible basis Tht
means prescribed by the act must b.
followed by the Board. No depart
ure thereirom is permissible. Glass
+, es of property had to be made by TIL
u Board with reference to the value O
u the property in the particular class,
Il 1t must be presumed that the objec
II and intent of the act was to secure a
near as may be, a uniform valuation
{ 1t was not intended to compel tn
> Board to adopt an iron clad rule c
y absolutely equal valuation. That
, impracticable and impossible. B,
;. in order to accomplish the duty dele
gated to the assessors by the act the
- were required to use their best juds
ment in that direction and could nc
N arbitrarily act otherwise.
II In State V. FOCUS, 70 New. "a
6 24o, speaking for the Court saie
4 Taxation is tribute for the suppo
at of the government, imposed on pro-
m erty in return for the protection ar
lie advantages which the government a
III fords to the owner. 1t is an essel
s. tial and fundamental requisite in Il
err exercise of the power of taxation tn
DC the burden should be imposed or a
Of portioned with all practicable equal
e. and justice upon a uniform rule
- The designation of Glasses of pro
re erty' for the purposes of taxation, ba
); ed on values bears close analogy to Il
to classification of counties and citi
is based on population, for the purpo
he of making improvements, regulatil
ed salaries of officers, etc"
e. The decision then cites and quot
as from State V. Body, 10 New. 43; Sta
s. v. Donovan, 20 New. IS, 70 and 9th
e; authorities and declares that:
Every law of this character co
to corning the valuation and assessme
OF property must be construed in t
''e light of reason, common sense a
g knowledge as to the values Of the d
on ferent classes of property.
1T was the duty of the State Boa
Of Assessors to comply strictly Wi
the letter and the spirit OF the la
'se 1t could not make law Of its, ow
1t. 1t could not depart from the author
it delegated to it. 1t could not, as befo
~ stated, fix a value on the property