Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1901-06-26
The RAILROAD TAX SUIT.

1t strikes the APPEAL as unWlSe
that the S. P. Co. should have gone
into the courts to fight the payment
of taxes before they were levied. The
revenues of the State, or rather the
methods of collecting them. haze not
been satisfactory for many years past
The law has been practically dead
letter in nearly every county of the
State. The last Legislature passed a
revenue bill which was intended to
more properly equal,ze the burdens OF
taxatio,, but the fundamental object
of the bill was to raise Valuations all
over the State and lower rates, with
out materially increasing III burden
of taxation.
The State rate was lowered twenty
per cent. and authority given the
State Board to lover It still further II
the valuations were sufficiently in
creased to warrant it.
The Boards OF Equalization OF the
various counties were also powered
to reduce tue county rate if the valua-
tions warrant IT.
With THIS method of fixing the
State and county rates the raise in val
nations is counteracted by the lower
ing Of the rate.
II, H., TO I,fa
the rate of taxation in this State. but
when it DIES come all hands. ranch
to know just where they stand in
comparison to last year.
1t would also enable the Southern
Pacific to ascertain how the tax til y
should pay this year compares with
last.
When that time does arrive they
will find that, with other valuation:
raised ali about them, that the 1educ
ton of rate will leave them not ia
from where they were before the Law
went into effect.
In their complaint asking for til
restraining injunction they alleg
that there was a conspiracy on tb
part of the assessors to raise thei
valuations and lower others SO as I
increase the burdens OF taxation O
the. road This contention can /
readily disproven. II nearly ever
county in the State the valuation
have been nearly doubled on nearl
all classes Of property. Other pro;
erty holders have gone right up wit
the railroad, and they have made =,
complaint.
In what way does this system j,
lure the road? There was no desi
on the part of the Legislature or IL
trainers of the bill to do injustice
the R. R. Co. or anybody else. II
matter of regret that the road h
chosen its present course. 1t shou
have at least waited and ascertain,
how other property holders are beir
treated by the assessor before makil
the assertion, not tenable for an
slant, that the road is being rails
out of proportion to other people
1t also, if we correctly read t
complaint, asserts that they have t
right, and will IN the future exerci
it, Of fixing the valuation on tn,
own property. If they can legally {
ercise this right there i, nothing
prevent other taxpayers from exerc
ing the same prerogative. Unt
the law that right is vested in I
assessor alone, and the moment it
established that the party taxed {
arbitrarily establish valuation on
own property, all taxation may
we'll be abolished
The litigation resulting in this C
will doubtless be carried to the ..
Supreme Court, and the State v
have to do without the railroad ia:
in the meantime.
The v-xation and delay re suit
from this is strong argument
favor Of the Single Tax theory. OF
tax uased on land valuations alo
Sooner or later we b lieve that |
system will be adopted in Nevada.