The daily silver state. [volume] (Winnemucca, Nev.) 1903-1907, 1903-09-28
HAVILAND ON
THE RAILROAD
ASSESSMENT
Looks into Comparative
Value of Land, as a Basis
for Conclusions
REVENUE BOARD HEARD FROM
Sends Another Message to Find
Out What a ction This Coun-
ty Will Take

County Commissioner c. E. Havi-
land received the following message
this morning, on his return from
Elko, where he went Saturday even-
ing to investigate the conditions gov
erping the taxation of railroad lands
in that county, with a view to COM
pairing the conditions there with those
that govern the assessment of rail-
road lands in this county, in order to
determine whether or not the claim,
that the recent assessment in Hum
boldt was unequal and unjust was
based on fact and actual conditions.
The result of his investigations will
be found in the reply of Mr.. Iavi-
land, and the message from the ooard
of revenue is as follows:
Carson, New, Sept &c. E. Havi-
land, Member of Board of County
Commissioners, Winnemucea. New
Did you receive our dispatch of 23d
in regard Central Pacific assessment?
Does your board intend to act, and
when? Kindly answer not later than
29th
LEMUEL ALLEN.
Acting Governor;
s. p. DAVIS.
State Controller:
jas. G. SWEENEY,
Attorney General,
State Board of Revenue.
Mr.. Haviland has formulated a reply
to the board in the nature of state
ment based on his knowledge OF the
lands in question. and this answer
or statement will be forwarded this
evening. 1t is as follows:
The complaint or protest laid before
the board of equalization. by the dis
trict attorney, with respect to valua-
tion placed upon unimproved patented
and contract lands assessed to indi-
vidual or corporate owners other than
the Central Pacific Railroad company,
and the valuation placed on patented
and unpatented lands of that company
wherein it is claimed that great dis
elimination is made in favor of the
railroad company is not warranted by
fact and is not supported by any evil
dence of the respective values of the
said lands.
The value placed on the railroad
lands in Eureka. Elko and Washoe
counties is given great prominence in
the complaint, and seemingly put
forth as conclusive evidence of the
under-valuation in Humboldt county
But compare the lands the railroad
company owns in these counties with
the lands they own in Humboldt
county, and see if this county is not
getting as fair a tax as they.
II the barest, dryest desert, with
no water available for irrigation. is
OF the same value as the best watered
and best grass county in the state
if dry, barren hills are of the same
value as those covered with timber.
then, and not till then, should the
valuation in the aforementioned
counties be considered the same as
In mum DOlut county.
An exactly true valuation of any
of these lands cannot be made by any
man or set of men of ordinary intel
ligence What law and justice re-
quire is that lands of substantially
the same value be valued and assessor
equally.
The officers fixing the value of the
lands of the respective owners must
consider all the facts and circumstan-
ces that make up the value and fix
the value accordingly; when this is
done fairly and impartially the value
OF one is in proportion to the value
of the other.
In the complaint it is submitted
that the valuation returned on the
railroad lands in this county is from
lO0 to 400 per cent below the valua-
ton of similar lands when assessed
to individual or corporate owners in
: this county. Why not, when the pub
lie has culled the land and the rail-
road company at this time only owns
such lands as the public has not
thought worth purchasing?
Last year the company in this
county held 162,052 acres of patented
land. which was assessed at 20 cents
per acre, and the unpatented at cents
per acre. amounting in round numbers
70 about 100000 acres. This year,