The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1904-03-19
VALUATIONS AND RATES.
state Board Of Assessors Report Shows
Contempt for The Law.
State Tax Examiner Bartine Reports
to the Board of Revenue His
Findings Relative to the
Reduction of the Rate
of County Taxation.


of County Taxation.
The printed minutes of Meeting OF
| the State Board of Assessors has been
received in Eureka, and from 8 bor-
rowed copy the SENTINEL learns that
the meeting of the Assessors on Janu-
airy IL and 10, 1904, was as productive
of as little good as their previous meet
ings have been.
But what great good to the State at
large could be accomplished in meeting
two hours one day and two hours the
next day, and then adjourning-if the
Minute Clerk recorded the correct time?
In ignoring the press, by neglecting
to send printed copies to all the news
papers of the State, the conclusion
reached is that publicity-through the
newspapers lis feared. And well
might it be. For if kindergarten may
be applied to adults, the State Board Of
Assessors ranks in that school.
A summary of the valuations fixed by
| the Board of Assessors shows that beef
| cattle, mich cows stock cattle, sheep,
goats. and railroads, were the ''only
kinds of property which. in the judg-
ment of the Assessors, can be valued
and assessed more uniformly by them.
acting collectively, than by the several
| County Assessors acting separately"
When the "Order of Business was
hurried through, Controller Davis
wanted the Board to discuss a proposed
amendment to the present Revenue
Law. but the Board was not in a mood
for new business, and the proposed
amendment was passed to print, to be
mailed to each Assessor.
When Controller Davis proposed
amendment was disposed of Assessor
Hooper of Eureka County took the floor
and said : s'There is another matter
that I would like to speak about. That
is the proposed idea of reducing the
county rate to so cents. I don't think
many of the counties could stand it. In
Eureka County we would have to in
crease the present valuation on prop
erty about 240 per cent. The cattle
business may be increasing in some of
the counties, but not in all of them. l
think the property is assessed as high
as it will stand now"
At this point of the proceedings a mo-
ton to adjourn was made and carried,
and the work of the State Board Of
| Assessors was ended for another year.
Report of the State Tax Examiner.
The report of B. F. Bartine. State
Tax Examiner under the new County
Tax Reduction Law, is annexed to the
report of the proceedings of the State
Board Of Assessors. Mr.. Bartine in his
recent tour of the State visited all the
counties except Churchill and Lincoln,
and his investigation into the reve-
nue. conditions of the counties and his
conference with the officials and citi-
zens as to the valuation of property as
assessed for purposes Of taxation. makes
public and positive what has long been
known and charged, and that is
The differentiation of Property.
"Many well.informed citizens" re-
ports Mr.. Bartine, shave freely expressed
the opinion that the actual wealth of
the State is at least three times as great
as the assessment rolls indicate. While
this d~isproportion does not exist every.
where, and while it is even true that in
some localities and individual cases
property is assessed up to its full value,
or above it, nevertheless it cannot be
denied with any truth that. taking the
State as a whole, there is a great dis
crepancy between the actual cash value
of its property and the amount shown
by the aggregate of the county assess
ment rolls. This is accounted for in
two ways: First, a great deal Of per-
sonal property-money. credits, live
stock, and other things easily concealed.
or removed from place to place-escapes
taxation entirely. Second, a consider
cradle differentiation of the property
that is found and placed on the assess.
ment roll. With SO much personal
property avoiding taxation. nothing can
be more natural than that the owners OF
real estate and other forms of property
that cannot be concealed, should desire
to pay as little tax as possible.
1t is frankly admitted by many ths
the primary purpose of actual under
valuation was to enable particular coun-
ties to avoid paying their just proper
ton of the State tax. If one or several
of the counties car put property values
for taxation purposes below the average
value of the other counties they will be
paying less than their share of the
/ c. - d. 20 A. 1890 .--~-