The silver state. [volume] (Winnemucca, Nev.) 1909-1925, 1912-01-09


taxes, or SIS per cent more than is its
just proportion.
The farm property, on uniform
basis of valuation, should pay $50
taxes, but under the above system pays
$3.50, or % per cent less than is its
just proportion.
The railroad property, on uniform
system of taxation, should pay $40
taxes, but the above system pays
$36.96, or 7.6 per cent less than is its
just proportion.
The business property, on a uniform
basis of taxation, should pay S. taxes,
but under the above system pays $40,
or "a per cent more than its just pro-
portion, and the stock and live stock
property, on a uniform basis of valua-
tion, should pay SIS taxes, but under
the above system pays $l3.S6, or 7.6
per cent less than its just proportion.
1t ism t difficult to discover who is
benAted and who is injured by such a
system. Moreover, if one wanted to
reform the system, those who were
particularly benefited by the existing
system would naturally not be ex-
tremely anxious for any change 1t is
clear that on such a system of taxa
tion as presented, the basis of valua-
tion is not 60 per cent of the total
cash value of the property to be as
sessed, but is precisely 32.5 per cent,
and that all property returned for as
sessment purpose at a higher rate is
paying an undue proportion of the cost
of government and all that is assessed
at less than 32.5 per cent of its cash
value is paying less than it should.
am not claiming that these clas-
sifications of property valuations, with
respect to assessment valuations and
relative valuations are entirely accu-
rate with respect to our taxation sys-
tenn 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
legislature was in session and l have
not since found reason to change my
opinion that the enforcement of an
impartial and uniform system OF valu-
ing property for assessment purposes
in this state would result in supplying
the fund necessary to maintain our
state and county governments without
Serious hardship on any one; would,
in fact, lessen the existing burden on
the residence property owner and the
average business man and not very
seriously affect those who are delin-
quent. | advocated the passage by the
legislature of bill which / believe
would have given us in short while
one of the most perfect taxation sys-
TENS, if not the best, in this country.
1t failed to pass the last session, but
IN fD of hot
better bill is bound to receive attention
at the next and succeeding legislatures,
unless in the meantime the state board
of assessors discover the way to give
the state uniform system of valua-
tion of all kinds and classes of prop
erty throughout the several counties.
Taxation is business proposition.
It is not a partisan political question
N any sense If the word. On the other
hand it is a question on which those
Who are getting the best of the in
equality of the existing system, whose
property is under valued, will be found
lined up in active opposition to any
change. My mind is open ON the sub
jeet of what is best to be done to ac-
eomplish the result of equalizing prop
erty valuations. The best, surest and
simplest way to get that result is what
l want to bring about, if possible, and
is what the public wants. If the state
board of assessors at this meeting can
ment the situation in way to show
its competence to arrive without too
great delay at the result desired, 1
shall be most happy, and in any way
that | can be of aid or assistance l
can do SO with the sincere and pro-
found wish for the success of this
meeting.