The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1911-04-08
ESTABLISHED 1870
Most Important Law
Of Legislative Session
Minimum Taxation Bill On All State Lands Means Much
Revenue For the State and All the Countes-Review
of Nevada's New Land Tax Law

The biggest bill passed by the last
Legislature is one of the smallest In vol
ume. Twenty lone lines Of printed matter
covers the subject matter, and it should
bring In more revenue than any other
law that went through. Many people
are speculating on this new law. which
has the title Of Senate bill No. 149,
introduced by Senator Bell, known as
IAN Act requiring the minimum valua.
ton upon lands in the State for pur.
poses OF taxation" 1t don't sound very
heavy, but the following is the text;
Section 1. Hereafter no land of any
description in the State of Nevada
owned by any individual. partnership.
association. estate. corporation or
otherwise, shall be assessed at less than
sl.25 per acre, either by the County
Assessor of the various counties or by
the State Board of Assessors.
Sec. 2. II the County Board of
Equalization shall ascertain that any
land within its county has been as
sessed upon q valuation Of less than
sl.25 per acre, or has not been assessed
at all, said Board shall Immediately
notify the County Assessor to pay into
the County Treasury the taxes due on
such land upon q valuation Of at least
$i25 per acre in such a sum rs will
yield the full amount of taxes due
upon such land upon its true value and
which valuation shall not be less
than $l.25 per acre. II such County
Assessor fail to pay such taxes within
10 days after such notification by the
County Board Of Equalization. 1t is
hereby made the duty of the District
Attorney to file and prosecute diligent-
ly a suit against such Assessor aud his
surety or sureties on his official bond
for the amount Of such taxes.
Sec 8. II any time hereafter the State
Board OF Assessors should place valu-
alton upon any lands within the State
OF Nevada, the provisions of this Act
shall apply to such valuation SO placed.
and in the event of the violation
OF the provisions Of this Act by said
Board of Assessors, it is hereby
made the duty Of the Attorney General
to instruct the various District At
torneys to file and prosecute diligently
suits against the several Assessors COM
prising said Board as herein before pro-
vided.
The effect of the above, as will be
seen. is to place q minimum valuation
of sl.25 per acre on all lands in this
State. 1t is compulsory valuation the
Assessors must fix this rate or pay the
sum out of their pockets or their bonds
men will have to dig mp the difference.
Senator Bell quietly worked the
measure through. 1t slid along the
legislative groove without much fric'
tion and the Governor signed It. IL is
stated that the big corporations will
test its constitutionality, but on the
other hand Governor Oddie must have
looked into It's legal merits before af-
fixing his signature, as he vetoed sew
eral bills on account Of constitutional
irregularity.
A Big Law
Anyone who has received the report
Of Survey General Deadly. can by
making an examination of his complete
report. Immediately see the far reach
ing hand Of the law. 1t has been custo-
mary for years to assess railroad and
other range lands at the rate of about