The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1912-12-14

soh"to butu duu tdCbs tnht OOu0ty
Commissioners have for the Constitution
aud statutes governing their duties there
wonld be fewer false and misleading
statements published.
Section /, Article 10. of the Cons,itu.
ton. as amended. provides that =
. each patented mine shall be assessed
at not less than $500 except when $1OC
In labor has been actually performed on
such patented mine during the year
-
Section 1878 of the revised Laws Of
Nevada 1912 directs, and makes il the
duty Of, Assessors TO place on their as
sessment rolls all ~patentnd mines with.
in their counties, . = which
mines shall be assessed for taxation al
the valuation placed upon them by Sec.
ton l. Article 10. of the Constitution OF
the State of Nevada . :"
Neither the Constitution nor. the
statute makes any provision as to what
shall constitute satisfactory evidence
to the Assessor that 500 in labor has
been performed on a claim so he can al
low the exemption, or define the year
during which the labor shall be per.
formed so that the exemption can be
satisfactorily adjusted, as the Assessor
can not assess properly after the first
Monday in September aud has to turn
over his roll the second Monday, thus
leaving nearly four months of the calen.
dar year during which work might be
performed. while the Board of Equaliza.
ton %adjourns early in October, after
which no alteration or reduction can be
made In the roll by any one.
Owing to these difficulties In comply.
ing with the provisions of the Oonstitu :
ton and lacking any more definite legis-
lation on the subject. the Assessor of
Eureka County, acting under the ad-
vice of the District Attorney, placed all
patented mines in the county on the
A0ts ao'OcoAbk phOal w u vol lOub
owners, at a valuation of $500 each,
leaving the owners to look to the Board
Of Equalization for any exemption they
might be entitled to under the Consti-
tuition.
The Board of Equalization in inter-
preting the provision of the Constitution
as applied to mines where 800 in labor
had been performed could see nothing
in it TO prohibit assessing at a lower val.
usrion than $500 in such cases, as the
Constitution provides only that patented
mines shall be assessed at not less than
$500 except when 800 in labor has been
actually performed; it certainly does
not state that when such la Dor has been
empt from taxation entirely; so n
might reasonably infer that they could
be assessed at any lesser valuation. A
question was raised as to the power of
the Board to remit any tax. or strike en-.
tirely from the roll any property asses
sed, while they could undoubtedly
equalize any assessment. they believed
they would be complying with the let.
ter of the Constitution by reducing the
valuation. in cases only where 500 IN
labor had actually been performed. TO a
nominal valuation of $50 tor each claim.
aud all the owners who appeared per-
soually before the Board to apply for ex'
emption expressed themselves satisfied
aud agreed to pay lax on such valuation.
On all patented mines III the County
where 500 Ia labor had not been per-
o rmed, aud as the Ely Record states
there are probably some hundreds OF
them, the assessment was let stand at
$500 each, as assessed by the Assessor;
in fact, the reduction was refused in
some cases where it was not shown TO
the satisfaction of the Board that the
requisite amount had been expended in
actual work on the mine.
This action Was taken, necessarily,
before the late decision Of the Supreme
Court that patented mines could not be
assessed at all when 500 in labor had
been performed on them.
Ii would be well for the coming Leg
islature 10 enact some law obviating the
difficulties in assessing such claims. so
,ba axsmptiou can be allowed by As
SCISSORS when making their assessments
]. B. BALE,
ALEX FRASER.
Otis FULTON,
Commissioners of Eureka Comfy.