The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1903-10-24

sary. Classification was not a fair way
of getting values. However, the law
now gives the State Board of Assessors
control. The State Board of Revenue
was axious both laws should be given a
fair trial. There was no law so difficult
as that of securing just taxation. The
more property a man had, the more OPP
portunities there seemed for getting
lower rates. Personal property was
easily concealed. There was approx
imately : 1000, 900 actual cash or $50
per head in the State, whereas taxes
were paid on about $780, 900, while
investments were in many instances
also concealed. At this point, Mr.. Bar
tine expressed himself as being here to
obtain as well as to impart information,
as agent of the Board of Revenue, to
the end that he would be able to make
an intelligent report to them.
Mr.. Fraser asked about raising assess
ments in Eureka County.
Mr.. Hooper was of the opinion it
would be attended with some difficulty.
Mr.. Fraser suggested that assess
ments should be made at actual tax
value. In Eureka, the school funds
would have to be curtailed or valuations
raised.
Mr.. Bartine said the railroads would
stand the slight increase in assessments
if the tax was reduced.
Mr.. Hooper said the railroad could
come in and make affidavit that roads
could be duplicated at SIG, 600 per mile,
but Mr.. Bartine was of opinion this
position could not be maintained in the
courts. The Supreme Court would take
consideration of the purposes of the
new law, were an appeal brought be-
fore them, and if valuations were raised
by assessors and tax rates reduced, such
increase of assessment could not be
lowered by appeal to the courts. The
law was based on the theory hat prop
erty was undervalued, which was self
evident.
Mr.. Fraser said the railroad assess
ment in Eureka county had been in
creased about $40, 900, while other prop
erty assessments decreased $4,000 to
So, 900 per year the past eight years,
which amounted to about 80 per cent of
assessed values prior thereto. Ii these
assessments could not be raised, tax re-
duction would be difficult. The annual
county revenues amounted to $4,000 or
SIT, 200, from which the county was
paying about 1873 per cent to indigents
and so per cent to schools.
Mr.. Bartine replied that the law
would be slow in operation and a start
was practical. For the present all that
was necessary was to make a 10-cent
reduction mex year.
Mr.. Fraser thought it a feasible idea
to raise valuations all over the State,
aud County Boards of Equalization
should have power to make a horizontal
raise.
Mr.. Bartine. concurred, but consid.
cred the raise should be uniform.
Mr.. Fraser thought the new law
might be carried into effect next year.
This county had been paying a high State
rate many years, yet the State Board
had raised the county's apportionment
20 per cent.
Mr.. Bartine-County Assessors should
take into consideration the small raise
in valuations necessary, which he es-
timated at 2 or 8 per cent.
Mr.. Fraser figured the increase neces-
sary on a loss to the county through the
10c reduction, on a total assessed valu-
alton of 81, 800, 900, would mean a raise
Of s or 8 per cent on assessable property
to reimburse the county for the entailed
loss of $1,000 or $17OO which the opera.
ton OF the new law would effect.
Mr.. Bartine figured the increased as
sessment at $145, 900, to produce the re.
quired revenue, which, in the case OF
the railroad would mean a raise of 1880
per mile, and the only thing to do was
to make the raise effective.
Mr.. Fraser said the County Commits.
sioners were compelled by law to make
their budget this year for the ensuing
year, and they could incur no expense
the budget did not provide for.
Mr.. Bartine replied that the idea was
to make expenses come within the rev.
enue pursuant to State law.
Mr.. Fraser, replying said Eureka
County had no bonded debt, or debt Of
any kind, and didn't want any.
Nh. Hooper remarked that if the big
counties would come up, there would be
no trouble with the smaller ones.
Mr.. Bartine-It would be necessary
for taxpayers to take the situation phil.
osophically; to understand that while
the assessed valuation would be in.
creased, the tax rate would be cores
pondingly decreased.