The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1903-02-14
TAX popcunc.

A bill has been introduced IN the
Utah Legislature under which "No
evidence shall be allowed in court to
recover for property that is not assess
ed for general taxes under the laws OF
this State"
That is the sole provision Of the bill
and its object is to prevent tax lodging.
l. ought to become q law. and 9 similar
law ought to be passed in all States
where tax lodging is prsctioed to any
great extent.
In all States west of the Rockies the
country is sparsely settled, large herds
Of cattle, sheep and horses are allowed
to range over vast tracts of land, and it
is difficult for the assessor, however
honest or strenuous he may be in the
performance of his official duty. to de-
termine just how many sheep or cattle
any ranch man may own. He has to
take the statement of the owner as TO
that, and many owners are not over
scrupulous in giving the exact number.
He may own q thousand head and may
return only 100 or $50 to the assessor,
the remainder not being assessed and
consequently free from taxation.
This is an injustice to every man who
makes honest returns Of his property.
and especially is it an injustice to the
poor mar whose property cannot be
concealed. The tax rate is increased,
for in any event q given amount of
money must be raised to meet the ex-
penses of county and State govern
ments, and all tax payers have to make
up the loss of revenue. resulting from
the non-assessment of the property of
tax dodgers.
The object of the proposed law in
Utah is to remedy this evil. Suppose
o man owns 1000 head Of cattle and
gives in only 200 to the assessor. Later
he sells 500. giving 30 days in which to
pay for them. In the meantime the
purchaser sells them for cash, and re-
fuses to pay the person from whom they
were purchased. The assessment roll
would show that he was assessed for
only 200, and the court would recog-
nize his title 10 only 200. and decide he
could not sell what he did not possess,
aud could not recover payment for
those alleged to have been sold.
He would then be "a Daniel come to
Judgment Yea, q Danieli" He would
be taught q salutary lesson in honesty,
and il would serve him right. He would
get no sympathy except from dishonest
thieving tax dodgers like himself, and
he and they would be likely to be more
accurate in their returns to assessors in
the future.
Adam Smith in his Wealth of Ma
tions," published over 100 years ago
gave four rules or principles for the
collection of taxes, which have beer
Endorsed by almost every subsequent
writer on political economy, and. in the
language of John Stewart Mill, have
become classic.
The first of these is that every either
or inhabitant of q country should con-
tribute to the support of the govern.
ment of that country in exact proportion
to his means, that is, in proportion Il
the protection which he and his prop.
erty receives from the government
This principle is violated Whenever
property escapes assessment, and it
owner evsdes the payment of taxes Oh
the same.
Is this ever done in Nevada? II so
il would be we'll for our law makerI
now in session, to provide some, yea
adequate can to remedy the evil
What are they there for any way?
m