Daily independent. [volume] (Elko, Nev.) 188?-1915, 1912-12-20
TAKES up nm DETAIL IDEAS
TO REDUCE STATE EXPENSE

which has recently characterised the
appointing board ON the question Of
the railroad commission and extend It
to- other matters Of economic irnpor-
lance?
The Tax Question
The tax question IL one OF moment.
We need, somewhere. the power Of
equalization as between counties.
Whilst In the matter Of tho county tax
variance in the rule Of assessment IL
Of little Importance, It becomes Of
great Importance in regard to the state
tax, as to whether the rule Of assess
ment is practically the same in all the
counties. II property In one county Is
assessed at 60 per cent Of its real value
and in another county at 80 per cent
or 40 per cent, then the property in
the latter county obtains an unfair
advantage, SC far as the burden Of
state taxation Is involved. It Is inn
portant, therefore, that there should
be some tribunal, board, or commits
sion vested with powers to eQualize
as between counties, leaving to the
county boards Of equalization the
power Of equalizing as between indi-
viduals. This can be done by giving
the state board the power, whenever
the average percentage OF assessment
Is lower in some counties than in
others, to raise the standard OF all the
deficient counties so that they will be
upon equal terms. This can be done,
as in California, by adding to the
existing assessment a certain percent
age in addition. which will create the
desired equality as between counties.
It Is true that this will not work with
mathematical exactness as to individ-
uals, but in the end the process OF
equalization will be complete.
The next question is as to what this
board shall be. Some question has
been raised as to the efficiency OF the
state board of assessors in assessing
railroad property, but whilst there has
been delay in reaching a correct stan
dard, yet there has been a steady i'm
provement in that direction, and I am
sure that IL there has been in the past
any lack Of efficiency in the state
board Of assessors, it will be corrected,
as 1t has been during the past few
years, by a sound public opinion.
/ think an excellent tax commission
can be created by adding to the state
board Of assessors the railroad COM
missioners, and adding to the powers
of such board to equalize as between
counties. Each county would be
equally represented in such q board
by the local assessor, and the board
would also include the members Of the
railroad commission, who are admir-
ably constituted by intelligence and
training and by political isolation for
the important duty of acting in judg-
ment upon the value of the railroad
and other corporate property, and also
upon the question of equalization be-
tween counties.
A false system has grown up in this
country OF valuing the railroads very
much higher for the purpose OF rev.
enue than Tor the purpose OF taxation
OF course, the valuation or
railroads Tor taxation should repre-
sent the average percentage OF assess
ment made for taxation upon other
property, It Is clear that wide diver
gencies exist. But It will not do to
move too rapidly in correcting these
Emergencies. The railroads through
out the country are now insisting up
on an increase OF rates, claiming that
their expenses Of operation have been
largely increased by the increase of
wages and the increased cost Of ma
tertals. The railroads are now recelv-
Ing revenue of about $4,000, 000, 900,
but are paying taxes upon a much less
amount. Their total taxation amounts
to about $S5.000,000 annually. II
sudden raise in such taxation were
made, 1t would create an additional
burden Of $50,000,000 or SIS 600.
which they would have to meet out of
their receipts, and this would give adj
ditional intensity to their demand for
an increase in rates. It is clear there
fore, that we should proceed gradually
yet progressively toward a better con-
dition Of things, and that whatever in
crease Ia made in the assessment of
the railroad properties OF the county
should be made slowly and gradually,
SOL that the railroads will have an OPP
portunity through an increase in the
density OF their traffic to pay the in
creased burdens.
I believe that the railroad commits
sion would be a competetent factor in
the fair determination OF these oues-
lions, and, therefore, suggest that Il
would be we'll for republican and
democratic leaders to get together on
the lines Of this suggestion.
Public Utilities
We have satisfactorily solved the
railroad question as to railroad rates
by the creation OF an Independent nom
partisan commission, with power to
act under the rules laid down by the
Legislature. Is It not time that we
should take similar action regarding
all the public utilities of the state?
And would II not be we'll to give the
railroad commission tho general
powers OF a public utility commission,
based upon the action of New York,
Wisconsin, Oregon and other progress
sive states7 AS the long and short
haul fight has been won, Il 10 very
clear that the railroad commission will
not find that all It's time will be
absorbed in the consideration of rail-
road questions, as its action will be
confined In the main to purely state
rates. II seems to me, therefore, that
such additional duties could be easily
borne by It, with a slight increased ex-
pense caused by an increase In the
salaries, and that tho training ana ex-
perience in the quasi judicial consid-
Grafton OF the railroad question would
be Of vast value in tho regulation of
public utilities generally. It should be
generally understood that this move
ment does not mean unfair treatment
OF any public utility. Necessarily
every public utility is a monopoly