Tonopah daily bonanza. [volume] (Tonopah, Nev.) 1906-1929, 1908-09-30

ClOSS vi the ldA SedSOll, is III our eSJl-
nation system which inures to the
benefit of the county government, in
that it brings better returns, and a
greater amount of revenue from the
particular source.
With reference to the violation of
section 1853 which requires the
sheriff as assessor to pay over to the
county treasurer on the first Mon
day of each month all money coming
into his hands from taxes collected by
him upon the assessment roll, we
find, from our investigation that most
of the money collected under the
above cited law, comes from the taxa
ton of personal property. We have
no hesitancy in saying in this respect
that the present administration of the
sheriff's Office has not followed that
law as it appears upon the statute
books, and has not complied with it's
provisions with reference to turning
the moneys over, and our inquiry led
us to investigate the reason why the
present administration of the sheriff's
office had failed to comply with the
law as cited above, and from evidence
produced before us and our investi-
cation through our committees we
find and believe that it is by reason
of a precedent established and fol-
lowed by all the predecessors of the
present sheriff and as far as we are
able to determine, was concurred in
by all former county officials.
We feel that this complaint as laid
before our body, and by reason of
which we have made our investiga-
ton could have been well founded at
any time during any past administra-
ton and the very fact that no such
complaint was ever made leads the
jury to believe that the best interests
of the taxpayers were being served
and that the spirit and intent of the
law was being followed.
The state law has doubtless been
violated with reference to the turn
ing over of moneys collected on per-
sonal property tax, by the sheriff to
the treasurer, but this violation of
the law has been tolerated and un-
questionably acquiesced in by the va
rious county officials for some time
past, as well as those of the present
administration: we find that in this
respect under section 1145 of the
compiled statutes, it is the duty of
the county auditor whenever the
sheriff fails to comply with the law to
which reference is herein made to
notify the district attor-
ney who in turn shall take such ac-
ton as the law prescribes in such
cases, and we find that the auditor in
making his monthly report to the
county commissioners considered his
duty performed in this respect, but
we find that no official notification
was brought to the attention of the
district attorney covering. this mat
ter.
We find from the statements made
to us by the respective members of
the board of county commissioners
that the present system of turning
over the taxes on the first MondayEh
December as prescribed by law for,
final settlement was recognized and
assented to by that body during all
the year 1907, and up to the present
date. We find, further, that SINH
lar system was recognized by former
boards of county commissioners,
hence, the violation of the law which
is now especially brought to our at
tention, is apparently only one step
in long succession of violations of
the same law which has taken place,
under this and other administrations.
In concluding this subject we beg
leaVe TO say that in our opinion,
based upon the findings in this case,
we believe that the present system
of collecting and making returns on
the poll tax assessment, is the most
economical, practical and effective
system that could be followed under
conditions prevailing here, and it is
our further opinion that the law COW
ering this matter is imperative when
applied to county situated as is the
county of Nye
With reference to the infringement
of the law which requires the sheriff
to pay over property tax collected on
Monday of each month, we beg leave
to recommend that in the future this
law be complied with, and we also
recommend that the law governing
the disposition of the poll tax moneys
also be followed as near as possible
by turning over to the county treas
urer as prescribed all poll tax receipts
actually in his noaaassion