The Pioche record. [volume] (Pioche, Nev.) 1908-1925, 1912-01-13
Taxation Talk
By Governor
OddiG

pecial to the Record
lCARSON CITY, New. Jan. 1O-The
late board of assessors met here last
sonday to begin its deliberations
sery county In the state being rep
scented.
At the opening session Governor Cd
e delivered all interesting address
4 the matter OF taxation, which was
] follows:
sTaxation Is the fundamental bust
IS proposition CT any form OF gov
snment. To conduct civil govern
ent; to maintain law and order and
carry on cooperative institu
pms for the general welfare requires
pney. and that money is properly
sised only by taxation. If it is a
st government, the burden OF tax
8on must be equally distributed. Nc
An should be compel ed to pay more
an his proper share Of taxes and
man should be permitted to pay
IS. These are axioms which no one
II dispute. Their application pre-
BITS many complex difficulties.
believe that Nevada is far behind
bny other states in the solution
the problems Of equitable taxa
IN. Yet l believe that there is no
Der subject of such immediate i'm
ktance to the people OF this state
this.
We have an advalorem system of
gation on all property in this state.
10 tax rate is fixed by the legisla-
le and applies uniformly to all
ids of property real, personal and
ssessory ANY inequality in the
stem Of taxation, therefore, must
olive itself to inequality in the APP
lisement of valuation upon differ
pieces, kinds or classes of prop
y.
fixty per cent of the cash value of
the various kinds of property in
state is popularity supposed to
the uniform basis Of valuation
assessment purposes. 1t is a
tier of common knowledge that
lie residence property in the towns
cities is generally taxed up to
basis, as well as the realty and
Drovements of small property own.
in many instances, very little
er property in the state Is any
pre- near SO highly appraised. The
kimony of the assessors at the
tting Of this board held on Januar
1910, showed range of appraise.
pts of from 35 to 60 per cent of
cash value, and it is probable that
variation on close investigation
be found to vary within wiedr ex
mes than this, or to as low as rs
gent, at least on certain classes
ptoperty.
Effect on Taxpayer
is interesting to note the eff.
son the taxpayer of such varia
Is in assessment valuations. MOI
ryone has given it due considera
and a few have worked it out
the proper method of computation
Jet us assume, for purposes Of il
ration, that 500 is required to
raised by taxation. and that the
cash value of the property
eh must be assessed is $4,000
us further suppose that this $40,
worth of property may be elias
fd as follows:
2esidence property, actual casl
Re, $1,000.
arm property. actual cash value
100.
iailroad property. actual cash val
$4,000.
dustrial business property, act
cash value, $500.
public utility property, actual cas-
be, $1,000.
fock range and live stock proper
actual cash value, $500
hl actual cash value, $4,000.
How It Would Work
ow if this $4,000 worth Of pro-
be assessed at it's full cash va
in each instance, tax rate {
pm each 500 valuation would pr
Re the 500 revenue required.
basis of valuation be 60 per Gel
he cash value, rate OF $l.66 2
leach 500 valuation will produ,
amount Of revenue In each i
bee the amount of taxes the ow
Of each class OF property wou
and which may be termed Il
amount each c'ass should pa
Ald be as follows:
he residence property would p,
he farm property would pay $2C
he railroad property would p'
he industrial business proper