White Pine news weekly mining review. [volume] (East Ely, Nev.) 1910-1920, 1914-01-18

Quoting the public business of the
county for the ensuing year. In
that connection | call your attention
to section 1880 of the revised laws
of the state of Nevada. which pre-
scribes a penalty. as follows:
1t shall not be lawful for the
commissioners. or any officer of the
county, to authorize, allow or con-
tract for any expenditure unless
the money for the payment thereof
is In the treasury and especially set
aside for such payment. Any COM
missioner or officer violating the
provisions of this section shall be
removed from Office in a suit to be
instituted by the district attorney in
the county In which said commits
sioner resides upon the request of
the attorney general"
1t Is clear from the two foregoing
provisions that 1t is the duty of the
county commissioners between the
first Monday In January and the first
Monday in March to make a budget
of the amount estimated to be re-
CURED to pay the expenses of con-
Quoting the public business of the
county for the ensuing year, and to
prepare such budget in detail, both
as TO the aggregate sum and the
Items, and II Is made unlawful for
the board of county commissioners
to contract for any expenditure un-
less the money for the payment
thereof Is in the treasury and es-
pecially set aside for such payment.
am confirmed In this view by the
provisions of section 1881, which
provides in case of great necessity
or emergency with the consent of
the state board of revenue, the
county commissioners may author
lie a temporary loan, and by sec
ton 1882, which requires the levy
of an emergency tax at the first tax
levy following the creation of the
emergency Indebtedness. You will
also observe from sections 1898 and
1884 that all county business must
be conducted upon a cash basis, and
no loans can be made by the board
OF county commissioners except the
emergency loans or bonded indebt-
.daa.e au4harfxod hv Iam
In connection with the foregoing
| desire TO further call your atten-
ton to the provisions of an act in
relation to leyying and assessing
taxes for state and county purposes
approved March 10. 1891. revised
laws. section 1918, as follows:
All state and county taxes re-
quired to be levied by the boards OF
county commissioners Of the several
counties of this state. shall hereafter
be levied by such boards of county
commissioners on or before the first
Monday of March in each year; pro-
vided, that If after the equalization
OF taxes in the several counties of
the state. II shall appear that the
levy previously made BY the board OF
county commissioners of any coun-
~ of this state for county purposes
will result in the collection of q
revenue either in excess or a de-
neiency of the requirements OF such
county for the current year, then
and in such event. the board oil
county commissioners in any such
county shall have the power, and
It is hereby made the duty of such
board of county commissioners to
Immediately meet and either reduce
or raise the rate of taxation. so pre-.
viously levied. to such a sum as such
board In its judgment may consider
sufficient to insure the collection OF
such an amount of revenue as will
answer all the requirements OF such
county for the current year.
From the foregoing section II
clearly appears that it Is the manda-
tory duty of the board of county
commissioners, If after equalization
it appears that the levy previously
made will result in the collection oil
revenue in excess or deficiency OF the
requirements of the county for the
current year. to raise or lower the
tax rate. am clearly of the opinion
from the foregoing sections That II
is the absolute duty of the board o.
county commissioners. once havint
fixed the amount of the budget, t1
fix the tax rate at such a rate as VII
raise the amount of the budget ane
no more. of course leaving a reason
able margin to insure the COLLECTION
oil the amount owing to the possibly
ty of d~elinquencies.