The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1913-06-21
ESTABLISHED 1870
HIGH SCHOOL TAX MONEY
Opinion of the District Attorney of Eureka County, En-
dorsed by Nevada's Attorney General Respecting the
Powers of Boards of County Commissioners
In This Matter
In This Matter

IL will no doubt be remembe by
many Of the citizens Of this county the
difference Of opinion that existed about
one year ago between the Board of
County Com missioners and the County
Board Of Education as to whether the
Board of County Commissioners was
compelled under the law to levy a tax
rate sufficient to cover the amoont Of
money demanded by the County Board
of Education, or whether said Commits.
sioners could limit the amount to what
they deemed just and reasonable. and
this matter was submitted TO the Dis
trics Attorney for his opinion. who sub
sequently gave to the Board an opinion,
which is reprodu uoed IN full below.
There being still some slight differ
enoe Of opinion this year between the
two Boards IN regard to this matter. the
District Attorney submitted his opinion
to the Attorney General Of the State,
for the purpose Of securing uniformity
in this matter throughout the State, and
to see IL the opinion of the Attorney
General conceded with his opinion or
not.
The District Attorney recently re-
ceived q communication from the At
toruey General endorsing his opinion.
which is also published.
Opinion of District Attorney
To the honorable Board of County Com
missioners OF the County of Eureka:
am in receipt of copy of a resolution,
hereto attached by the terms of which am
requested TO furnish to your Board. my opin-
ion ia writing upon four questions. In com
pliAnce with this request, return, herewith
my opinion as follows:
Statement of Fact: 1t appears that the
County Board Of Education left with the
Clerk Of the Board Of County Commissioners
communication In writing, wherein the for
mer required the sum OF $1,000 for the purpose
Of paying oil the necessary expenses OF run
ming the high school until the expiration OF
the school year on the S0th day Of June. 1918
The communication was not itemized
The valuation assessed J. Ills county Is
about 50, 900. 600. To allow and appropri-
ate the sum Of $4,000 or, about $1,000 more
than appropriated the preceding year, for
high school purposes would add rate OF
about ~ cents on each 500 Of valuation a.
sessed in the county of Eureka. All OF the
questions concern the annual levy of taxes.
Question |. Whether the said rate OF y
cents on each Sl00 valuation, asked for by
the High School Board, must be granted
without question by the Board OF County
Commissioner
Assuming that the High School Board and
the County Board Of Education are identical,
it Is not clear to me that the County Board OF
Education has attempted to fix the rate OF
taxation. The communication required the
sum Of $1,000, and made no reference to the
rate Of taxation. But ii may be said with
much force, that, assuming that the valuation
Of property assessed in the county is in the
sum Of $4,000, 900. compliance with the re-
quirement of the County Board of Education,
II mandatory upon the Board Of County Com
missioners in the annual levy of taxes. would
compel an increase in the amount of taxation
equal to a rate Of 20 cents on each 500 OF