The silver state. [volume] (Winnemucca, Nev.) 1909-1925, 1913-01-14
RESULT OF COMMIT
DEL|B[RAT|ON


Reno lasting for several days, submit
ted the following important findings:
First-Graduated business licenses,
which includes those paid by mer-
chants, hotels and bankers, not col
lected at lowest rate or at a rate
slightly above lowest, due to under
statemnt of trsiness.
Second-Tax on net proceeds of
mines evaded to a considerable ex-
tent-in some instances to very
marked extent.
Third-Assessment of properties
for purposes of taxation very unequal
as between the different counties,
types of proDerty and owners of prop
eIty.
Fourth-Recommen made and
bill proposed for creation of permanent
tax commission for Nevada of three
members appointed by governor sub
Jeet to approval by senate, with pow
er to raise or lower valuations of any
taxable property and to add property
which might be omitted by assessors.
Fifth-Concluded California tax
system not feasible for Nevada.
Sixth-Committee as whole instructs
subcommittee to prepare plan carry
ing out ideas as to taxation set and
place copies of same in hands of gov
ernor of state and of lieutenant-gover-
nor and speaker of house.
Seventh-Suggested that there may
be some reduction in the clerical force
of state without any impairment of
service; legislature requested to make
such official investigation as necessary
in order to determine where these
economies can be effected.
Eighth-System of purchasing for
state capitol and state institutions
found to be lax and recommendations
made that provisions be made for ap-
pointment of purchasing agent
Ninth-Recomme that amount
of matter sent to state printer be re-
duced through elimination of useless
matter.
1t was the consensus of opinion
that permanent tax commission
would be able TO cure many of the
evils of the present tax system.
The report of Hugh Brown of Nve
county, chairman of the sub-commit-
tee appointed to investigate the tax
systems of other states having condi-
tions similar to Nevada and to report
on conditions in other states and
make recommendations for Nevada,
contains many good points. The mem
hers of this committee are: Clay
Tallman and Ex-Governor Dickerson
States Adopting Tax Commission
Mr.. Brown s report describes the
tax systems of a number of states, in
cluding Wyoming, Montana, Califor-
L. lal
and Arizona. The report also dis
cusses some of the general principles
of taxation. 1t shows how tax sys-
TENS of other states similar to our
own had similarly failed to achieve
the desired results, and that in those
states property was largely escaping
taxation and that the assessments
were unequal.
He points out that a majority of the
states in the Union, on account of
these conditions, have adopted state
tax commissions in recent years.
Among these states are practically all
the western states, including those
mentioned above.
He gives data from the experiences
of these states to show that the re-
suits achieved through various state
tax commissions are highly satisfac-
tory in that they found much proper
ty which previously had escaped taxa
ton, and were able to increase the
valuation of much property which had
been greatly undervalued and in that
way bring about very marked re-
duction in the rate of taxation, dis
tributing the burden of taxes more
equitably.
Recommends Permanent Tax
Commission.
Mr.. Brown proposes bill for the
creation of a permanent tax commits
sion for Nevada, stating that it was
submitted for the purpose of evoking
criticism and thus paving the way
for drafting a better bill. The main
provisions of the bill, as he outlined
them, are: First, that there be a per-
manent tax commission of three mem
bers appointed by the governor, sub
iecr to the approval of the senate
second. that persons appointed on the
commission shall be known TO possess
knowledge and training in the subject
of taxation; third, that the commits
sion shall have power to exercise gen
eral supervision over the system of
taxation throughout the state, having
power to raise or lower valuations of
any taxable property and to add prop
erty which might be omitted by the
assessor; fourth, to confer with, ad-
wise and direct assessors, boards of
equalization and county commission
ers as to their duties.
In general the powers conferred on
the commission are broad and the
present financial system of the state
is not otherwise seriously modified.
CLAY Tallman, as a member of this
committee, made a rather detailed re-
port touching on the experiences of
Wyoming, California and Washing
ton. He showed that due to the erea-
tion of tax commission in Wyoming
the valuations of the state were more
than doubled the first year and the
tax rate eorrespondingly reduced.