The Pioche record. [volume] (Pioche, Nev.) 1908-1925, 1912-01-20
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Taxation Talk
By Governor
()j(lic
Special to the Record

state board of assessors met here last
Monday to begin its deliberations;
every county in the state being rep
resented.
At the opening session Governor Cd
die delivered an interesting address
on the matter of taxation, which was
as follows:
Taxation is the fundamental bust
mes proposition Of any form of gov
ernment. To conduct civil govern
ment: to maintain law and order and
to carry on cooperative institu-
tons for the general welfare requires
money, and that money is properly
raised only by taxation, If it is
just government, the burden OF tax
alton must be equally distributed. No
man should be compelled to pay more
than his proper share of taxes and
no man should be permitted to pay
less These are aXioms which no one
will dispute. Their application pre-
sents many complex difficulties,
| believe that Nevada is far behind
many other states in the solution
OF the problems of equitable taxa
Jion. Yet | believe that there is no
other subject of such Immediate i'm
portance to the people Of this state
as this.
We have an advalorem system of
taxation on all property in this state.
The tax rate is fixed by the legisla-
ture and applies uniformly to all
kinds of property, real, personal and
possessory. Any inequality in the
system of taxation, therefore, must
resolve itself to inequality in the APP
praisement OF valuation upon differ
ent pieces, kinds or classes of prop
erty.'
Sixty per cent of the cash value of
all the various kinds of property in
this state is popularity supposed to
be the uniform basis of valuation
for assessment purposes 1t is a
matter of common knowledge that
While residence property in the towns
and cities is generally taxed up tc
lhis basis, as well as the realty and
improvements Of small property own
ers In many Instances, very little
other property in the state is any
where near so highly appraised. The
testimony of the assessors at the
, meeting CT this board held on Januar
10, 1910, showed a range of apprase
5 ments of from 35 to 60 per cent OF
Z The cash value, and it is probable tina
the variation on close Investigation
: will be found to vary within wiedr ca
20 tremes than this, or to as low as 2;
S per cent, at least on certain classe.
t Of property.
Z Effect on Taxpayer
u 1t is interesting to note the eff
- feet on the taxpayer of such varia
! tons in assessment valuations. No
Il everyone has given it due considera
ton, and a few have worked 1t GU
L by the proper method of computation
Let us assume, for purposes of /
tustration, that 800 is required t
Nv '"'hNN w NdAt'tioil, tIul III
real cash value of the propert
which must be assessed is $4,000
"a Let us further suppose that this $40
), 600 worth of property may be ella.
sified as follows:
'. Residence property, actual cas-
- value, $1,000
II Farm property, actual cash valu,
l. $4,000.
It Railroad property, actual cash va
r ue, $4,000
Il Industrial business property, &C
Y ual cash value, $500.
! Public utility property. actual cas-
/. value, $1,000.
: Stock range and live stock prope
=, ty, actual cash value $500.
:. Total actual cash value, $4,000.
Il How It Would Work
Now if this $4,000 worth of pro,
erry be assessed at its full cash va
lie in each instance, tax rate {
= 81 on each 500 valuation would pr
: duce the 800 revenue required.
the basis of valuation be 60 per Gel
of the cash value, rate of Si,66 2
:, on each 500 valuation will produt
that amount OF revenue. In each i
stance the amount of taxes the ow
| ers of each class of property woul
pay, and which may be termed Il
just amount each c'ass should pa
would be as follows:
| The residence property would ps
$40.
The farm property would pay 800
The railroad property would pa
| $40.
| The industrial business proper
would pay S..
| The public utility property wou
| pay $40.
The stock range and live stoo
property would pay SIS.
| Total taxes paid 500.
How 1t Works Out Now
| But let us suppose that instead
a uniform system of valuation a
piled to each class of property, thu
the basis of valuation in each va
led as follows:
J $1,000 residence property, assesst