The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1907-12-07
Declares Present Act Unconstitutional
The Defects In the Law Taxing Patented Mines In This State
Plainly Pointed Out BY Attorney Charts

claims shall also be assessed at a valua.
,iou % 80 per here"
Every person Of ordinary intelligence
will readily perceive that an assessment
Of go per acre is not a uniform and
equal rate Of assessment Some patent
ed mining claims are worth init" aud
some are worth millions
Under the foregoing provisions. and
under the advice of the Attorney Grn
eral of the state Of Nevada the severa.
Assessors in the State of Nevada. as
sessed all patented mining claims
whether they contained one acre OF
land or twenty acres. at the uniform
valuation OF $500 each. l do not PER
sonally know that all Assessors have
followed the advice of the Attorney
General. but believe they did. know
of many who did.
The assessment was levied upon all
patents, whether issued before the
amendment or after.
l claim thai said assessment and Act
of the legislature is unconstitutional
for the following. amongst other reasons:
A. 1t is retroactive II Is nature, be-
cause it proposes to assess patented
mining claims that were not therefore
assessable.
B. Ii is neither uniform nor equal.
in that il fails to consider actual values
Of different patents
c. Ii is class legislation. in that it
singles cat a particular class Of property
and property owners, being those who
own patented mining lands, from those
who have simply initiated a right TO
sue the United States for q patent-the
location Of a mining claim simply initia-
ting . right, and the application for =
patent being = suit against the simply
United States 70 get il.
The authority under which the After.
ney General gave his opinion 10 the
several Assessors TO the effect that al
patented mining claims should Be as
sessed at 500 each. whether they con-
tanned one OF more acres. viii be found
in Senate ConenrTent Resolution &
amend said section Of the Constitution,
adopted By the Legislature of 1907,
which amendment as proposed provides
that all patented mining claims shall
be ASSESSED at not less than 500 each
But it will be years before this Is adopt
ed, if ever. Il Is not jet the law, If i
can ever Be.
Said proposed Constitutional amend
ment has one good feature, which / de
sire to advert to, and it reads as follows
provided further. that a mortgage
deed Of trust. contract or other obligs
rions BY which q deht is secured, shall
for the purposes q assessment and tax
asion, Be deemed and treated as an in
terssr in the prop~rfy affected thereby
and when such security Is taxed tn
progeny affected BIZ uch security shsl
he considered reduced in valne proper
ioua-ely 20 The assessed value OF tn
security"
This means that IL a piece of nj !
tsxed a 5000. and il l. mortgaged 70
800, lhe morrgsgor shall pay taxes Of
$500 nj the mortgages shall pay taxe
on 500. instead Of as at present tn
mortgagor paying taxes on the fn.
valuation of his property and the NOR
gage paying in addition thereto on tn
full amount OF his mortgage, virtual
making double taxation to the extent {
the mortgage.
1t is a pity that the last proviso is il
such bad company. because, il alone.
could paddle its own canoe
ALFRED CHARTZ.
Carson, Nevada. Nov. 80. 1907.