Yerington times. [volume] (Yerington, Nev.) 1907-1932, 1912-01-13

81 per cent more than its just proportion
The farm property, on uniform basis
OF valuation, should pay $40 taxes, but
under the above system pays Sl5.40, or
q per cent less than its just proportion.
| The railroad property, on a uniform
system Of taxation, should pay $40 taxes,
but under the above system pays $50 96,
or 10 per cent less than its just pro-
portion.
The business properly, on a uniform
basis of taxation, should pay S. taxes,
but under the above system paws $40,
or 81 per cent more than its just pro-
portion, and
The stock range and live stock prop
erty, on a uniform basis of valuation,
should pay SIS taxes, but under the
above system pays Sls.S6, or rs per
cent less than its just proportion.
1t is not difficult to discover who is
benefited and who is injured by such
system. Moreover, if one wanted to re-
III III inC ~ otCiII, tlloSC WIZ WCIC PAL
ularlv benefited by the existing system
would naturally not be extremely anx
ious for any change. 1t is clear, that on
such system of taxation as presented,
the basis of valuation is not 90 per cent
of the total cash value of the property
to be assessed. but is precisely 375 per
aud hat al raturnal fn,
assessment purposes at a higher rate is
paying All undue proportion of the cost
OF government aud all that is assessed
at less than 81 5 per cent of its cash val
tie is paying less than it should.
am not claiming that these classified
tons of property valuations, with respect
to assessment valuations and relative
valuations are entirely accurate with re-
spect to our taxation system in Nevada,
but believe that they approximate the
facts close enough for the taxpayer to
draw some valuable conclusions.
took the stand at the time the Leg
islature was in session and | have not
since found reason to charge my opin-
ion that the enforcement of an impartial
and uniform system of valuing property
for assessment purposes in this State
would result in supplying the funds nee
essary to maintain our State and county
governments without serious hardship
on any one; would, in fact, lessen the
owner and the average business man and
not very seriously affect those who are
delinquent. ! advocated the passage by
the Legislature OF bill which / believe
would have given us i'll a short while
one of the most perfect taxation sys
tens, if not the best, i'll this country
1t failed to pass the last session. but in
spite of that fact, that bill or some other
bill is bound to receive attention at the
next and succeeding Legislatures, un-
less in the meantime the State Board of
Assessors discovers the way to give the
State a uniform system of valuation OF
all kinds and classes of property through
out the several counties.
Taxation is business proposition. 1t
is not a partisan political question in
any sense of the word On the other
hand it is question on which those who
are getting the best of the inequalities
OF the present system, whose property is
undervalued, will be found lined up in
opposition to any change. My mind is
open on the subject of what is best to be
done to accomplish the result of equal
ling property valuations. The best.
surest and safest way to get that result
is what | want to bring about, if posi-
BILE, and is what the public wants. If
the State Board of Assessors at this
meeting can meet the situation in way
to show its competence to arrive without
too great delay at the result desired,
shall be most happy, and in any way
that can be of aid or assistance can
do so with the sincere and profound wish
for the success of this meeting