The Pioche record. [volume] (Pioche, Nev.) 1908-1925, 1914-04-18

the state government are invariably
appropriated by the legislature in ad'
vance of the actual collection of the
money to meet them, and state rate
calculated to produce this amount
where applied to the estimated aggre-
gate assessment roll of all the coun-
ties is fixed by the same authority,
/ this rate applying to the assessed,
valuation of every county uniformly.
That this system produces an incen-
tive for each county to assess its
property at the lowest possible per
centage of it's full cash value, and
thus avoid its fair and just contribu
ton to the state, is apparent. That
many of the counties have deliberate
ly proceeded on this theory is an I'M
questioned fact the result being an
increased burden on the counties at
| tempting to be fair. The disparity in
| county assessments was found to be
| extreme. With property, on a gen.
| eral average, assessed at so per cent
] of it's true value throughout the state,
/ one county was found to be assessing
on as low an average as 20 per cent
many at less than 40 per cent, aud
others, unfortunately situated or
more inclined to play the game fairly,
were assessing practically at full cash
value. 1t will be clear to the reader
that in the matter of state tax each
county in its relation to the other
counties is no different from an indi
vidual taxpayer in relation to other
, taxpayers. The state revenue is in 4
, fixed amount for any one year, and
, what one county evadeS the others
must pay.
This lack of equalization between
counties was found to be no greater
. than the evil of unqualified assess
: lneDts between individuals and prop
+ erty classes within the counties, the
, small home owner and the man with
!. single COW paying on all his prop
I erty, while the scattered property OF
large interests escaped in greater
or less degree and the large cattle in
terests throughout the state paid on
less than 20 per cent of the value Of
. their holdings, the extent to which
this evil had crept in being depend
Il ent largely on the character and abil-
ity of the assessor in each county.
8 The foregoing brief statement leads
5 to an understanding of the conditions
L which existed when the tax commits.
sion was created. The problem OF
3 correcting the abuses of the system
was further complicated by the fail
{, ure of the counties, in preceding
u years and in 1918, to return an assess
/ ment roll which, in the aggregate
l. would produce the revenue to meet
g the obligations contracted in the name
g of the state by the legislature on the
u predetermined state rate. The state
!. was and is bonded to the constitu
u tional limit and the expenses of gov
g eminent had to be met with the al
u tentative of a scrip issue to covel
II the deficiency.
- Commissions First Act.
h The first act of the commission wal
/, to visit and confer with the various
T. county officers, in the nature of pre-
n 1iminary reconnaissance of the situa
,s ton. The assessment in the majorit.
" of the counties was under way. AL
70 available data was collected and com
d piled as rapidly as possible, but be
at fore the situation could be viewed ii
m anything like true perspective, tn
fl 1913 assessment was completed an
IN the commission canrot be said {
n. have exerted much, if any influenc
on it as a whole Meeting, however
as a board of equalization in October
it took the first step toward count
n equalization, applying horizontal il
IN creases in four counties and class
ne fed decreases in two. At the sam
IN time it increased the assessment o
ak certain public service corporation
le' which were found to be underassesse
OF and brought up the assessment {
81 mine improvements after citing pra
ne tically every operating company
,e- the state to supply the information o
III which proper assessment coul
nd be based The increase on the publ
W. service corporations and the In
I'D provements on mines were in roun
he numbers 100000 and 100000 respe
nd lively.
ee Preceding the equalization meetin
CHI II nrocured an agreement with tt
ed mine operators providing for a ur
xa- form assessment of net proceeds
on mines and for the abolition Of IL
let various devices which have been Ell
ely ployed by the mining industry, fl
oil the past forty years, to evade the bl
ite lion tax. The result Of this agre
80 menL mas Doon the COlleCLlOH VI
as proximately one hundred thousar
er- dollars in back taxes and increas'
'he taxes in 1913.
on The bankers of the state were CO
XXI ferred with and uniform assessme
ou- applied to all.
W. The representatives Of the gypsu
~ and plaster industry have agreed
~ a system of taxation for 1914, viii
ap will yield in taxes about $1,000, pa
ais ing the way to general tax on ;
'ee' rock product concerns in future.
ex. The livestock owners of the sta
in. met the commission in December a
ms agreed upon basis of assessment I
or 1914 which it is estimated will
,ro- crease the livestock assessment
the the extent of 100000, and will be
long step in the direction Of equal
of ing this assessment with the genel
yes average.
of Record Of Patented Mines.