The daily silver state. [volume] (Winnemucca, Nev.) 1903-1907, 1903-09-21
INEQUALITY
is ALLEGED
Statement to Equalization
Board Claims Recent As
sessment Unjust

that may be made by the
taxpayers of Humboldt county in re-
gard to the assessment of property,
and to inspect the tax roll turned over
to them by the assessor. as required
by law.
The statute provides that the board
shall meet on the third Monday in
and shall continue in ses-
sion, from time to time, such contfn-
uance, however, to be not later than
the first Monday in October, except
in special cases, such, for instance, as
where a taxpayer who has grounds for
complaint or protest proves that he
was not notified of his assessment; the
law also makes provision for the noti-
fication of a taxpayer by the board OF
any change made in the amount OF
his assessment.
The first complaint, or protest, to
receive the attention of the board this
morning was the following, prepared
and presented by District Attorney
Warren, which is self-explanatory:
District Attorneys Office. Winnie
mucca, Nevada, September 81, 1908.
To the Honorable Board of Equal
ization of Humboldt county. Nevada.
Your attention is respectfully direct
ed to the facts following.
That the General Pacific Railroad
company is the owner of about one
million acres of land in said county;
that 542.4S9 acres thereof are patent
ed, that 424,132 acres thereof are sur
veyed, but not patented, the remainder
being unsurveyed.
That the said patented and said sur
state, subject to taxation upon the
valuation governing the taxation OF
similar lands when assessed to in
dividual owners.
That lands identical in character,
quality and ownership, are valued for
the purposes of taxation for the year
lJUO III OIAcl OOoAtkCo DO AOiio"o-
County Patented Unpatented
Eureka One dollar 10c per acre
Elko One dollar 10c per acre
Washoe One dollar zoe per acre
Humboldt Fifty cents &c per acre
From which it fully appears that the
same character of land. owned by the
same corporation, in the counties men
toned, is for the purpose Of taxation
valued from one hundred to four hum
dred per cent higher than in Hum
boldt county. Furthermore the as
sessment roll of Humboldt county
shows that the value of unimproved
lands, when assessed to individual or
corporate owners, other than the Gen.
tral Pacific railroad company is e as
follows:
Unpatented lands. 25 cents per acre.
Patented lands. ..... $1.25 per acre.
In other words, when unimproved
lands, commonly known as contract
lands, are assessable to indiidual or
other corporate owners, such lands
are valued for the purpose of taxation
from one hundred to four hundred per
cent higher than similar lands are
valued when assessed to the said rail-
road company, Notwithstanding the
fact that the owners of contract lands
must pay to the state interest at six
per cent per annum ON the unpaid
purchase price to secure or preserve
their holdings and one dollar per acre
to obtain title, while the railroad COM
pany is free from any such burden
and its title absolute.
The assessment rolls of Humboldt
county also disclose the following
facts:
That the total acreage owned by the
said railroad company is more than
double the acreage of all other
owners combined, yet the said rail-
road company. exclusive of its right
of way, is assessed on its said acreage
less than IL per cent of total value
OF the real property in said county
subject to taxation. The assessment
rolls of said county are hereby re-
ferred to and made a part hereto in
support of the facts alleged herein
as contained therein.
1t is hereby alleged and respectfully
I submitted to yOur Honorable Board
that the valuation returned on the
railroad lands in this county is un-
equal. discriminative and unjust; that
such valuation Is less than the valua-
ton placed by other counties on the
same class OF lands and from one &c
four hundred per cent below the valu
(continued on page a.