The Goldfield news and weekly tribune. [volume] (Goldfield, Nev.) 1911-1947, 1914-01-17
TAX LEVY IS
DISCUSSED
BY All. HOWE
Board of County Com
m%issiOners
POINTS OUT HOW TAX
LEVY CAN BE LOWERED
Increases Ordered by State Commits
sion Subsequent to 1913 Levy
Make This Possible

Mr.. A. H.. Howe, secretary and
treasurer of the Goldfield CONSOLE
dated Mines company, has addressed
the following communication to the
board of county commissioners of
Esmeralda county on the subject of
the tax levy:
Gentlemen:-Subsequently to the
establishment of the tax levy of
1918 for Esmeralda county and
prior to the collection of the taxes
for that year, it will be recalled that
the Nevada tax commission made
certain increases in the assessed
value of property, the effect of which
would obviously be to provide the
county with revenue in excess of
the amount originally estimated as
requisite for county purposes. 1t is
difficult to determine with accuracy
the precise amount thus raised in ex-
cess of the requirements, owing to
the uncertainty of some of the ele-
ments; but for the purpose of this
communication W. known elements
NAV be considered with sufficient
certainty to fairly illustrate a con-
dition to which | am now respectfully
inviting attention.
Ill March of 1913 your board
levied a tax rate of SAG upon prop
erty situated in the Goldfeld school
district, town and fire limits. Hav-
ing before them the assessed valua-
ton of properts.Situated in this dis
trict in 1912, it is apparent hat they
estimated that the amount of rev.
enue necessary to support the dis
trict for the year 1913 would be
s~4S,S33.11, being the"amount that
would be raised upon = property
valuation of $1,025, 9O5.71, the as
sessed value of property in the dis
trict in 1912 at SAG. The assess
ment for the veal 1913 made by the
county assessor, however, developed
the existence of taxable property in
the district of a value of $1,09S,-
O36.1O, from which revenue in the
sum of ~$52,266.52, or $~3,433.41 in
excess of the amount estimated as
necessary, would be realized. Prior
to the collection of this tax the tax
commission further increased the
assessed value of property in the dis
trict approximately 100000, which,
together with the increased assess
ment by your county assessor, re-
suits in the collection of revenue
beyond the sum originally con-
templated, to the extent of approx
mately s12,953.41.
Again, the levy upon property
bearing the balance of county
rate, made on the basis of the assess
ment for 1912, which was $1,506,-
43O.O3, contemplated a revenue of
$~33,292.10. The assessment for the
year 1918, made by your county
assessor, developed the existence of
taxable property in this district OF a
value of approximately $1,951,-
1887, from which revenue in the
sum of approximately $43,12S.O1, or
SO, 1851 in excess Of the amount
estimated as necessary, would be
realized. AS in the previous case,
prior to the collection of this tax
the tax commission further increcs'
ed the assessed value of property III
this district approximately $500, 900,
which, together with the increased
assessment by your county assessor,
results in the collection of revenue
beyond the sum originally contem-
plated, to the extent of approximate
ly $16,465.91.
The amount, therefore, raised on
these two classes of property in
cess of the sum originally estimated
as necessary for the various pur-
poses of the taxation is $29,419.32.
will not multiply illustrations,
since the foregoing will suffice for
my purposes.
A further consideration, however,
is forced by an analysis of the fore
going figures. Had the increases in
the assessed value of these two
classes of property been available at
the time the levy was made, instead
of being taxed at rates of SAG and
1921 respectively, the full amount
needed could have been secured by
rates of 1916 and $1.4S, a decrease
of $1.0O in n case, and 73c cents
in the other.
The foregoing figures and the con
clusions deduced therefrom disregard
entirely the element of bullion tax
there being no producing mines ir
territory covered by the rates men
toned. 1t is safe to assume hat NJ
appreciable reduction in county
revenue will Immediately Occur
through a falling off in the produc
tion of bullion inasmuch as the pres
emf basis for computing bullion tax
resulting from the recent agreemen
between the tax commission and III
mine operators is rather calculated
40 receipts from tina
T. fofr tn nnnnIlng